Equity ratio
Equity expressed as a percentage of the balance sheet total.
Return on total capital
Earnings after net financial items plus financial expenses as a percentage of average balance sheet total.
Return on capital employed
Earnings after net financial items plus financial expenses as a percentage of average capital employed. Capital employed refers to the balance sheet total minus non-interest- bearing liabilities, including deferred tax liability.
Return on equity
Earnings for the year expressed as a percentage of average equity.
Cash flow from operating activities
Earnings after net financial items plus depreciation minus tax paid (cash flow before change in working capital and investments and before effect of ship sales).
Profit after tax per share
Earnings for the year in relation to average number of shares during the operating year.
Cash flow per share
Earnings after net financial items plus depreciation minus tax paid in relation to average number of shares during the operating year.
Equity per share
Equity in relation to the number of shares as of the accounting day.
P/E ratio
Share price on the accounting day in relation to profit per share after tax.