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