Key performance measures are either measures used in Swedish listed companies or measures used by management and analysts.
|Average interest expenses
Interest expenses divided by average interestbearing
Profit/loss before tax as a percentage of revenue.
|Cash flow from operating activities before changes in working capital
The reason for the key performance measure is that the change in inventories, trade receivables and trade payables is marginal, and these items are therefore eliminated to obtain a more accurate picture of operations.
Operating profit/loss after depreciation/amortisation as a percentage of revenue.
|Cash flow per share
Cash flow before change in working capital divided by the average number of shares.
Revenue less cost of goods for resale, personnel costs, other operating expenses, depreciation, plus profit/loss from joint ventures/associates and negative goodwill.
Amount of a specific greenhouse gas, expressed as the amount of CO 2 that has the same greenhouse gas effect.
Growth above inflation.
Current assets including unutilised credit facilities granted as a percentage of current liabilities.
Share price at the reporting date divided by earnings per share after tax.
Interest-bearing liabilities as a percentage of equity.
Share price at the reporting date divided by equity per share.
|Diluted earnings per share
Profit/loss for the year attributable to shareholders of the Parent, adjusted for interest expenses after tax on convertible debt, divided by the number of shares after full conversion of convertibles subscribed for.
Current assets including unutilised credit facilities granted less inventories divided by current liabilities.
|Earnings per share
Profit/loss for the year attributable to shareholders of the Parent divided by average number of shares.
|Return on capital employed
Profit/loss after net financial items plus finance costs as a percentage of average capital employed. Capital employed is defined as assets less noninterest-bearing liabilities.
Environmental, social and governance. Refers to three key factors that are considered when evaluating the sustainability and social impact of an investment in a company or business.
|Return on equity
Profit/loss after tax as a percentage of average equity.
Equity as a percentage of total assets.
|Return on total assets
Profit/loss after net financial items plus finance costs as a percentage of average total assets.
|Equity per share
Equity divided by the average number of shares for the reporting date.
SBTi is a partnership between
the World Wide Fund for
Nature (WWF), the UN
Global Compact, the Carbon
Disclosure Project and the
World Resources Institute. The
aim is to ensure that the climate targets set by companies have a scientific basis.
Emissions of greenhouse
gases (GHG) are calculated as
emissions of CO 2 equivalents
(CO 2e). CO 2e is defined as
the amount of a certain GHG,
expressed as the amount of
CO 2 that produces the same
|Share dividend yield
Dividend divided by the share price.
|Global Reporting Initiative (GRI) Standards
GRI Sustainability Reporting Standards are the first and most widely used global standards for sustainability reporting. GRI is an independent international organisation that has been developing methods for sustainability reporting since 1997.
|Share price/cash flow
Share price at the reporting date divided by cash flow from operating activities.
Operating profit/loss before depreciation/amortisation as a percentage of revenue.
Current and non-current liabilities to credit institutions, provisions for pensions and items in other current liabilities that are interest-bearing.
|Interest coverage ratio
Profit/loss after net financial items plus finance costs as a percentage of finance costs.
An activity linked to movement that generates income.
One booked night in a cabin, apartment or hotel room.
Norske Alpinanlegg og fjelldestinasjoner (Norwegian Ski Lift Association).
One day’s skiing with a SkiPass.
A comparison of booked overnight stays between two defined periods.
Card providing access to ski lifts.
SkiStar’s financial year covers the period 1 September-31 August.
First quarter (Q1):
Second quarter (Q2): December-February
Third quarter (Q3):
Fourth quarter (Q4):
Svenska Skidanläggningars Organisation (Swedish Ski Lift Organisation).
Accommodation bookings as a percentage of the beds mediated by SkiStar at 100 percent capacity in the period beginning the third week in December and ending the third week in April.