Capital employed Total assets less non-interest-bearing liabilities and deferred tax liabilities.
Cash flow per share Cash flow after investment operations in relation to the average number of shares.
Consulting margin Consulting revenue minus consulting expenses in relation to consulting revenue.
Days of Sales Outstanding (DSO) Accounts receivables, adjusted for value added tax, in relation to net revenue.
Debt/equity ratio Interest-bearing provisions and liabilities, including convertible debentures/bonds, at year-end in relation to stockholders’ equity.
Earnings per share Net profit/loss for the year in relation to the average number of shares.
Gross margin Gross earnings in relation to net revenue.
Interest coverage ratio Profit/loss before tax plus interest expense in relation to interest expense.
License margin License revenue minus license expenses, in relation to license revenue.
Maintenance and support margin Maintenance and support revenue minus maintenance and support expenses in relation to maintenance and support revenue.
Market price The market price of the shares has been established in relation to the number of outstanding Series A and Series B shares, respectively, and the share price of these shares at year-end.
Market price/net revenue per share The market price in relation to net revenue per share.
Market price/stockholders’ equity per share The market price in relation to stockholders’ equity per share.
Net debt Interest-bearing provisions and liabilities, including convertible debentures/bonds, at year-end, less liquid assets.
Net liquidity Liquid assets less liabilities to credit institutions at year-end.
Net revenue growth Net revenue for the year minus net revenue for the previous year in relation to net revenue for the previous year.
Net revenue outside of Sweden Net revenue minus net revenue in Sweden, in relation to net revenue.
Net revenue per share Net revenue in relation to the average number of shares.
Net revenue per employee Net revenue in relation to the average number of employees.
Operating margin EBIT in relation to net revenue.
Profit margin Profit/loss before tax in relation to net revenue.
Return on average operating capital EBIT in relation to average operating capital.
Return on capital employed Profit before tax plus financial expenses in relation to average capital employed. Capital employed refers to total assets less non-interest-bearing liabilities and deferred tax liability.
Return on stockholders’ equity Profit/loss for the year in relation to average stockholders’ equity.
Stockholders’ equity per share Stockholders’ equity, including minority interest, in relation to the number of outstanding shares at year-end.
Working capital Accounts receivable and other current receivables, excluding liquid assets, less accounts payable and other short-term, non-interest-bearing liabilities.