ALL
| Turnover / Net sales |
|
Chiffres d'affaires |
| Turnover / Net sales |
|
Umsatz / Umsatzerlöse |
| Turnover / Net sales |
|
Fatturato / Ricavi netti / Vendite |
| Turnover / Net sales |
|
Ventas Netas |
| Earnings before depreciation, interest and taxes (EBDIT) / Earnings before interest, taxes, depreciation and amortization (EBITDA) |
|
Excédent brut d'exploitation (EBE) |
| Earnings before depreciation, interest and taxes (EBDIT) / Earnings before interest, taxes, depreciation and amortization (EBITDA) |
|
EBITDA |
| Earnings before depreciation, interest and taxes (EBDIT) / Earnings before interest, taxes, depreciation and amortization (EBITDA) |
|
Margine Operativo Lordo (MOL) |
| Earnings before depreciation, interest and taxes (EBDIT) / Earnings before interest, taxes, depreciation and amortization (EBITDA) |
|
Beneficio bruto de explotación (EBITDA) |
| Depreciation and write-down of assets |
|
Amortissements et provisions pour depreciation d'actifs |
| Depreciation and write-down of assets |
|
Planmäßige und außerplanmäßige Abschreibungen |
| Depreciation and write-down of assets |
|
Ammortamenti e svalutazioni |
| Depreciation and write-down of assets |
|
Amortización y depreciación |
|
Operating profit Earnings before interest and taxes (EBIT) |
|
Résultat d'exploitation Résultat opérationnel Résultat économique |
|
Operating profit Earnings before interest and taxes (EBIT) |
|
EBIT / Operatives Ergebnis / Betriebserlös / Ordentliches Betriebsergebnis |
|
Operating profit Earnings before interest and taxes (EBIT) |
|
Margine / Reddito Operativo |
|
Operating profit Earnings before interest and taxes (EBIT) |
|
Resultado operativo / Beneficio de explotación (EBIT) |
| Profit / Earnings before tax |
|
Résultat courant avant impôt |
| Profit / Earnings before tax |
|
Ergebnis vor Steuern |
| Profit / Earnings before tax |
|
Risultato prima delle imposte |
| Profit / Earnings before tax |
|
Resultado antes de impuestos |
| Net income, net profit / net earnings |
|
Résultat net |
| Net income, net profit / net earnings |
|
Jahresüberschuss (Jahresfehlbetrag) / Periodenüberschuss |
| Net income, net profit / net earnings |
|
Utile/ Reddito netto |
| Net income, net profit / net earnings |
|
Resultado neto / Beneficio neto |
| Goodwill depreciation or amortization |
|
Amortissement des écarts d'acquisition (survaleur) |
| Goodwill depreciation or amortization |
|
Abschreibung des Geschäfts- / Firmenwertes / Goodwills / Goodwillabschreibung |
| Goodwill depreciation or amortization |
|
Ammortamento del Goodwill / avviamento |
| Goodwill depreciation or amortization |
|
Amortización del fondo de comercio |
| Impairment losses on goodwill |
|
Dépréciation des écarts d'acquisition |
| Cash flow |
|
Capacité d'autofinancement (CAF) |
| Cash flow |
|
Cash Flow / Mittelzufluss (Kapitalflussrechnung) |
| Cash flow |
|
Cash flow / Flusso di cassa |
| Cash flow |
|
Cash flow / Flujo de caja |
| Shareholders' / stockholders' equity |
|
Capitaux propres / Fonds propres / Situation nette / Actif net |
| Shareholders' / stockholders' equity |
|
Eigenkapital |
| Shareholders' / stockholders' equity |
|
Patrimonio netto / mezzi propri |
| Shareholders' / stockholders' equity |
|
Fondos propios |
| Net (financial) debt |
|
Dettes financières nettes / Endettement net |
| Net (financial) debt |
|
Nettoverschuldung / Nettofinanzverbindlichkeiten / Nettofinanzschulden |
| Net (financial) debt |
|
Posizione finanziaria netta |
| Net (financial) debt |
|
Deuda financiera |
|
Capital employed / Invested capital = Fixed assets (intangible + tangible / Properties Plants & Equipments + investments) + Working capital (inventories + trade debtors / receivables - trade creditors / payables) |
|
Actif économique = Immobilisations (incorporelles + corporelles + financières) + Besoin en fonds de roulement (stocks + clients - fournisseurs) |
|
Capital employed / Invested capital = Fixed assets (intangible + tangible / Properties Plants & Equipments + investments) + Working capital (inventories + trade debtors / receivables - trade creditors / payables) |
|
Betriebsnotwendiges Vermögen = Anlagevermögen (immatrielles Anlagevermögen + Sachanlagevermögen) + Nettoumlaufvermögen (Vorräte + Kundenforderungen – Lieferverbindlichkeiten) |
|
Capital employed / Invested capital = Fixed assets (intangible + tangible / Properties Plants & Equipments + investments) + Working capital (inventories + trade debtors / receivables - trade creditors / payables) |
|
Capitali investiti = Immobilizzazioni (immateriali + materiali + finanziarie) + Capitale circolante netto (Rimanenze+ crediti verso clienti- debiti verso fornitori) |
|
Capital employed / Invested capital = Fixed assets (intangible + tangible / Properties Plants & Equipments + investments) + Working capital (inventories + trade debtors / receivables - trade creditors / payables) |
|
Activo económico = (Inmovilizado inmaterial + Inmovilizado material + Inmovilizaciones financieras) + (Existencias + Deudores - Acreedores no financieros) |
| Goodwill |
|
Survaleur / écart d'acquisition / goodwill |
| Goodwill |
|
Geschäfts- / Firmenwert / Goodwill |
| Goodwill |
|
Goodwill / avviamento |
| Goodwill |
|
Fondo de comercio |
|
Return on capital employed (ROCE) or Return on invested capital (ROIC) = Operating profit or EBIT x (1 - tax rate) = NOPAT Capital employed or Invested capital
|
|
Rentabilité économique = Résultat d'exploitation x (1 - taux IS) Actif économique
|
|
Return on capital employed (ROCE) or Return on invested capital (ROIC) = Operating profit or EBIT x (1 - tax rate) = NOPAT Capital employed or Invested capital
|
|
Rentabilität des betriebsnotwendigen Vermögens = Ordentliches Betriebsergebnis / Betriebsnotwendiges Vermögens |
|
Return on capital employed (ROCE) or Return on invested capital (ROIC) = Operating profit or EBIT x (1 - tax rate) = NOPAT Capital employed or Invested capital
|
|
Redditività economica = reddito operativo x (1- tasso d'imposta)/attivo economico |
|
Return on capital employed (ROCE) or Return on invested capital (ROIC) = Operating profit or EBIT x (1 - tax rate) = NOPAT Capital employed or Invested capital
|
|
Rentabilidad económica = Resultado operativo x (1 - tasa de impuesto) Activo económico
|
|
Return on Equity (ROE) = Net profit or Net earnings Shareholders' equity
|
|
Rentabilité des capitaux propres = Résultat net Capitaux propres
|
|
Return on Equity (ROE) = Net profit or Net earnings Shareholders' equity
|
|
Eigenkapitalrentabilität = Jahresüberschuss / Eigenkapital |
|
Return on Equity (ROE) = Net profit or Net earnings Shareholders' equity
|
|
Redditività dei mezzi propri = Utile netto / patrimonio netto |
|
Return on Equity (ROE) = Net profit or Net earnings Shareholders' equity
|
|
Rentabilidad = Resultado neto / Fondos propios |
|
Gearing / (Financial) leverage = Net (financial) debt Shareholders / Stockholders' equity |
|
Levier financier = Dettes financières nettes ou endettement net Capitaux propres |
|
Gearing / (Financial) leverage = Net (financial) debt Shareholders / Stockholders' equity |
|
Gearing / Financial Leverage = Nettofinanzverbindlichkeiten / Eigenkapital |
|
Gearing / (Financial) leverage = Net (financial) debt Shareholders / Stockholders' equity |
|
Leva finanziaria = Indebitamento netto / patrimonio netto |
|
Gearing / (Financial) leverage = Net (financial) debt Shareholders / Stockholders' equity |
|
Deuda financiera - Tesorería / Fondos propios |
|
Free cash flows = EBITDA - Corporate tax on Operating Profit / EBIT - Change in working capital - Capital expenditures (CAPEX) |
|
Flux de trésorerie disponible = Excédent brut d'exploitation - Impôt sur le résultat d'exploitation - Variation du BFR - Investissements |
|
Free cash flows = EBITDA - Corporate tax on Operating Profit / EBIT - Change in working capital - Capital expenditures (CAPEX) |
|
Free Cash Flow (frei verfügbarer Cash Flow) = EBITDA – Steuern auf EBIT –Veränderung des Nettoumlaufvermögens – Cash Flow aus Investitionstätigkeit |
|
Free cash flows = EBITDA - Corporate tax on Operating Profit / EBIT - Change in working capital - Capital expenditures (CAPEX) |
|
Flusso di cassa disponibile/ Free cash flow = Margine operativo lordo - imposta sul reddito operativo - Variazione del capitale circolante netto - investimenti |
|
Free cash flows = EBITDA - Corporate tax on Operating Profit / EBIT - Change in working capital - Capital expenditures (CAPEX) |
|
Flujo de tesorería disponible = beneficio bruto de explotación-impuesto sobre el resultado operativo-variación del fondo de maniobra-inversiones |
