Earnings per share
Parent company owners’ share of result of the financial period
Average number of shares
Earnings per share (diluted)
Parent company owners’ share of result of the financial period
Diluted average number of shares
Alternative performance measures
NoHo Partners presents certain comparable financial key figures (alternative performance measures) that are not included in the IFRS standards. The alternative performance measures presented by NoHo Partners should not be reviewed separately from the corresponding IFRS key figures and should be read together with the most closely corresponding IFRS key figures.
Return on equity, %
Result of the financial period (result attributable to the owners of the parent + result attributable to NCIs) * 100
Equity on average (attributable to owners of the company and NCIs)
Equity ratio, %
Equity (attributable to owners of the company and NCIs) * 100
Total assets – advances received
Adjusted equity ratio, %
Equity (attributable to owners of the company and NCIs) * 100
Total assets – advances received – liabilities according to IFRS 16
Return on investment, %
Result of the financial period before taxes + finance costs * 100
Equity (attributable to owners of the company and NCIs) + interest-bearing financial liabilities on average
Interest-bearing net liabilities
Interest-bearing liabilities – non-current interest-bearing
receivables – cash and cash equivalents
Interest-bearing net liabilities excluding IFRS 16
Interest-bearing liabilities without IFRS 16 liabilities – non-current interest-bearing receivables – cash and cash equivalents
Gearing ratio, %
Interest-bearing net liabilities * 100
Equity (attributable to owners of the company and non-controlling interests)
Gearing ratio, % excluding IFRS 16
Interest-bearing net liabilities excluding IFRS 16 * 100
Equity (attributable to owners of the company and NCIs) – depreciations, amortisations, lease costs and finance costs recorded in the income statement with regard to IFRS 16
Personnel expenses, %
Employee benefits + leased labour * 100
Turnover
Material margin, %
Turnover – raw materials and consumables * 100
Turnover
Adjusted net finance costs
Financial income – finance costs (adjusted by acquisition-related entries in accordance with the IFRS standards, the exchange rate differences of financial items and entries related to Eezy Plc shares)
Equity excluding IFRS 16 impact
Equity adjusted by cumulative IFRS 16 bookings related to the income statement
Operational EBITDA
EBIT + depreciation and impairment – share of associated company’s result – adjustment of IFRS 16 lease expenses to cash flow based
Ratio of net debt to operational EBITDA
Interest-bearing net liabilities adjusted for IFRS 16 lease liability
Operational EBITDA (last 12 months)