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Financial definitions

In order to facilitate the understanding of the financial statements a list of the most common financial terms and ratios and their definitions is presented below. The definitions presented below are so-called non-IFRS financial measures, i.e. financial measures that are not measures defined under IFRS. Epiroc believes these non-IFRS financial measures provide a better understanding of the trends of the financial performance.

[1] The average total assets for the three months ended 31 March 2018 and the financial year ended 31 December 2017 is calculated as an average of five quarters, and the average total assets for 2016 and 2015, respectively, is calculated as an average of two periods.
[2] Revenues has been calculated based on the 12 months value.
[3] The average capital employed for the three months ended 31 March 2018 and the financial year ended 31 December 2017 is calculated as an average of five quarters, and the average capital employed for 2016 and 2015, respectively, is calculated as an average of two periods.
[4] Operating profit has been calculated based on the 12 months value.
[5] The average capital employed for the three months ended 31 March 2018 and the financial year ended 31 December 2017 is calculated as an average of five quarters, and the average capital employed for 2016 and 2015, respectively, is calculated as an average of two periods.
[6] Revenues has been calculated based on the 12 months value.
[7] The average total assets for the three months ended 31 March 2018 and the financial year ended 31 December 2017 is calculated as an average of five quarters, and the average total assets for 2016 and 2015, respectively, is calculated as an average of two periods.
[8] EBITDA has been calculated based on the 12 months value.
[9] Net profit has been calculated based on the 12 months value.