Key indicators for OEM shares

Definitions

Direct return
Dividend per share divided by the quoted price at end of year.

EBIT multiple
Enterprise value (market value + net debt) divided by operating profit after depreciation/amortisation.

Shareholders' equity per share
Shareholders' equity divided by the average number of shares.

EV/Sales
Enterprise values (market value + net debt) divided by net sales.

Capital turnover rate
Net sales divided by total assets.

Cash flow per share
Operating cash flows divided by the average number of shares. 

Price/Shareholders' equity
Quoted price divided by shareholders' equity per share.

Net sales per share
Net sales divided by the number of shares on the market at end of year.

Net sales per employee
Net sales divided by average number of employees.

Net sales increase per share
Increase of the net sales per share.

Rate of turnover for shares
The number of shares traded over the year divided by the number of shares outstanding at year-end.

P/E ratio
Quoted price as per 31 December divided by earnings per share.

P/S ratio
Stock market value in relation to net sales.

Profit margin
Profit/loss before tax as a percentage of sales.

Earnings per share
The profit or loss for the year divided by the average number of shares.

Dividend/Profit payout ratio
Dividends in relation to profit/loss for the year

Dividend/Shareholders' equity
Dividends in relation to the Group's shareholders' equity.

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