Germany
Office
Tel: 02193 23-0
Fax: 02193 23-122
Mail: de.sales@interroll.com
Interroll Fördertechnik GmbH
Geschäftsführer: Jörg Mandelatz
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Interroll uses key indicators defined in the International Financial Reporting Standards (IFRS) throughout its entire financial reporting, as well as selected Alternative Performance Measures (APMs). These alternative measures provide useful information on the Group's financial situation and are used for financial management and control purposes.
As these measures are not defined under IFRS, the calculation may differ from the published APMs of other companies. For this reason, comparability across companies may be limited.
| Alternative Performance Measures (APM) | Interroll calcualtion | Page in Annual Report 2023 |
| Operating Profit (EBITDA) | EBITDA. | key figures |
| Free Cash Flow | Cash flow from operating activities plus cash flow from investing activities (chapter 1.4 consolidated statement of cash flow) | key figures |
| Operating Cash Flow | Cash flow from operating activities; (chapter 1.4 consolidated statement of cash flow). | key figures |
| Gross investments | Investments in property, plant and equipment, intangible assets and the calculated present values for rights of use to assets that are accounted for in accordance with IFRS 16. | key figures, p. 5 |
| Net financial assets | Cash minus marketable securities plus financial liabilities and total short-term liabilities | key figures |
| ROE (Return on equity) | Net profit divided by average equity [(equity at cut off date + equity in the previous period)/2] | key figures |
| ROE (Return on equity) per 30.06. | Net profit divided by (equity 30.06.CY + equity 31.12.PY/2] | key figures |
| ROE (Return on equity) per 31.12. | Net profit divided by (equity 31.12.CY + equity 31.12.PY/2] | key figures, p. 55 |
| RONA (Return on Net Assets, in %) | Net profit plus financial result (net) divided by net assets. | key figures |
| Total net assets | Total inventory (net) plus prepayments for inventory, prepaid expenses and accrued income, current tax assets, other accounts receivables and forward exchange dealing minus total trade and other accounts payable, accrued expenses' and current tax liabilities. | part of RNA |
| RONA per 30.06. | Net profit per 30.06.*2 divided by net assets as per 30.06. | key figures |
| RONA per 31.12. (reference period vs. 30.06.) | Net profit per 31.12. divided by net assets as per 31.12. | key figures |
| Average number of employees (full-time equivalents) | Sum of full-time equivalents per month divided by the number of months. A full-time equivalent corresponds to 100% employment. | key figures, p. 77 |
| Sales per employee (in CHF thousands) | Total sales divided by average number of employees (FTE) | key figures |
| Sales per employee per 30.06. | Total sales per 30.6*2 divided by average number of employees (FTE) per 30.06. | key figures |
| Sales per employee per 31.12. (reference period vs. 30.06.) | Total sales per 30.06.VJ*2 divided by average number of employees (FTE) per 30.06.VJ | key figures |
| Productivity | Value added divided by personnel costs. | key figures |
| Added value | Turnover plus inventory changes for semi-finished and finished products minus cost of materials. | key figures |
| Gross Margin (as a % of sales) | Sales minus cost of materials, 'inventory changes for semi-finished and finished products and own goods capitalised', production-related expenses (without machine maintenance), freight, provisions and value adjustments (net), variable sales costs plus income from freight and packaging. | p. 32 |
| Return of invested capital (ROIC) | EBIT minus income taxes divided by total assets. | p. 32 |
| Net debt | Total financial liabilities plus long term loans others, notes payables minus cash and cash equivalents. | p. 70 |
