Financial ratios
The financial year of the company starts on July 1st and ends next year on June 30th.
Explanation of terms:
EBITDA |
Equals operating profit before depreciation, amortization, and impairment losses. |
Operating profit (EBIT) |
Equals profit before net from investments and finance activities, and income tax. |
Earnings before taxes (EBT) |
Equals profit before income tax. |
Profit margin of the period |
Profit of the period expressed as a percentage of total revenue. |
Net financial debt |
Non-current, current liabilities to financial institutions and lease liabilities less cash and cash equivalent. |
Capital employed
|
Shareholders’ equity plus non-current and current liabilities to financial institutions. |
Current ratio |
Current assets divided by current liabilities. |
Debt to equity ratio |
Non-current and current borrowings as a percentage of Shareholders’ equity. |
Return on Equity (ROE), % |
Net profit for the period as a percentage of average Shareholders’ equity for the period. |
Return on capital employed (ROCE), % |
Operating profit (EBIT) for the period expressed as a percentage of capital employed for the period. The value of the denominator is calculated as the sum of equity, long-term and short-term loans as well as leasing liabilities not related to right of use assets. |
Return on assets (ROA), % |
Net profit for the period expressed as a percentage of total assets for the period. Calculated at the end of the financial year. |
Price earnings ratio (P/E) |
Closing Company’s share price at Nasdaq Vilnius stock exchange at the end of reporting period divide by rolling 12 months’ earnings per share. |
Readily Marketable Inventories (RMI) |
Inventories to which full unencumbered legal and beneficial title belongs to a member of the Group and are readily convertible into cash within less than 90 calendar days on the basis that such inventories are: (a) the subject of contracts traded on futures markets and/or price risk is covered by other forward sale and/or hedging transaction; (b) liquid and widely available in a range of markets due to homogenous product characteristics and international pricing; (c) such inventories are not held for processing and/or conversion into a more value-added product; and (d) liquidation of such inventories would not have a material adverse effect on the particular business franchise. |
RMI adjusted Net financial debt |
Net financial debt after deducting 90% of Readily Marketable Inventories of the relevant period. |