Turnover = Revenue from operations (-) Excise Duty
EBITDA = Profit before exceptional items and taxes (+) Net Finance Charges (+) Depreciation (-) Minority Interest (+) Share of Profit of Associates
Profit after tax, minority interest and share of profit of associates
Net Debt/EBITDA
EBITDA Margin
Return on Invested Capital (Pre-tax)
(Number of times)
(%)
Excluding exceptional items (%)
Net Debt/EBITDA (Annualised)
EBITDA Margin = EBITDA/Turnover
ROIC = Adjusted Operating Profit before tax and exceptional items/Average Invested Capital [Invested Capital = Net Fixed Assets (excluding WIP) + Goodwill + Investments + Adjusted Net Current Assets]
Management