|Revenue (EUR tho)||113,939||103,162||114,581||120,873||156,045|
|Gross profit (EUR tho)||16,488||5,773||7,096||10,629||17,196|
|Gross profit margin, pct||14.5||5.6||6.2||8.8||11.0|
|EBITDA (EUR tho)*||10,882||3,14||3,698||8,271||14,122|
|EBITDA margin, pct||9.6||3.0||3.2||6.8||9.0|
|EBIT (operating profit) (EUR tho)||8,113||-884||-206||4,332||7,134|
|EBIT margin, pct||7.1%||-0.9%||-0.2%||3.6%||4.6%|
|EBT (profit before tax) (EUR tho)||7,56||-1,87||-1,448||3,142||6,156|
|EBT margin, pct||6.6||-1.8||-1.3||2.6||3.9|
|Net profit (EUR tho)||6,686||-1,186||-446||3,872||5,5|
|Net profit margin, pct||5.9||-1.1||-0.4||3.2||3.5|
|Net profit per share (EUR)||0.56||-0.10||-0.04||0.32||0.46|
|Share market price and net profit per share ratio - P/E ratio||6.70||-||-||7.59||7.95|
|Return on equity (ROE), pct||21.2||-3.6||-1.4||11.7||14.8|
|Return on assets (ROA), pct||8.6||-1.5||-0.6||5.0||6.7|
|Return on capital employed (ROCE), pct||13.2||-1.7||-0.4||10.1||11.7|
|Debt to equity ratio||0.82||0.88||0.88||0.62||0.61|
|The liquidity ratio||1.00||0.81||0.72||0.64||1.24
|Turnover of assets||1.40||1.25||1.47||1.57||1.77|
|The capital to assets ratio||0.42||0.38||0.40||0.45||0.45|
|Financial debt (EUR tho)||28,097||27,824||27,483||21,66||24,163|
|Net debt (EUR tho)||27,78||27,417||27,185||21,479||23,364|
|Net debt /EBITDA||2.55||8.73||7.35||2.60||1.65|
Gross profit is indicator that is in company‘s profit/loss statement. It is sales revenue minus cost of goods sold. Usually, this profit is biggest among other profit types.
Gross profit margin shows how much profit is for one unit of sales revenue. Indicator is calculated by dividing gross profit by sales revenue.
EBITDA – earnings before interest, taxes, depreciation and amortization, it shows company‘s earnings before evaluating the effect of company‘s financial policies as well as profit tax. Vilkyškių pieninė AB calculates this indicator by adding long-term assets depreciation, amortization to and subtracting subsidies from operating profit. When calculating EBITDA elements that are not directly influenced by activities of the company may be eliminated.
EBITDA margin is a profitability indicator that can be used to compare the profitability of companies (in the same sector), to monitor changes in the profitability of the same company. The higher the value of the indicator is, the higher the profitability of the company is. The indicator is calculated by dividing EBITDA by revenue.
EBIT (operating profit) is profit before interest and taxes. It shows the company’s profit earned during the operating and investment cycle (before assessing the impact of the company’s financing policy on profit and before deducting the income tax). This indicator reflects the company’s ability to generate cash flow. The indicator is calculated by adding financial operating expenses to pre-tax profit and deducting the financial activity income
EBIT margin is indicator that shows operating effectiveness, it is calculated by dividing operating profit by sales revenue.
EBT (profit before tax) is profit before taxation. The indicator is calculated by adding profit tax expense to net profit.
EBT margin is calculated by dividing EBT by income. Shows the company’s profit before taxes to sales ratio. A higher value of the indicator indicates a higher profitability of the company.
Net profit (loss) is the financial indicator which is calculated by deducting all expenses and taxes from income.
Net profit margin is indicator of a company’s profitability. Calculated by dividing net profit by income.
Net profit per share is one of the most popular stock valuation indicators that shows the company’s profit per share. The indicator is calculated by dividing net profit by the number of shares in the stock turnover.
The P / E ratio is the ratio of the stock market price to profit per share. The indicator shows how much the company’s shares cost as compared to the net profit. The P / E indicator provides information on whether a company is expensive as compared to its earned profits. The higher the net profit is, the lower the P / E ratio is, and, therefore, the more attractive such shares are for investment. The indicator is calculated by dividing the market price of the share by the net profit per share.
Return on equity (ROE) is the net profit to equity ratio. The indicator shows how efficiently the company uses shareholders’ assets to earn profit. This indicator is important for shareholders in assessing the return on their investment in the company in the previous period. The higher the return on equity is, the more efficient the company’s operations are, the more profit it earns for its shareholders. The ratio is calculated by dividing net profit by the average of equity at the beginning and end of the reporting period.
Return on assets (ROA) is the net profit to assets ratio. Return on assets shows how much net profit a company earns per euro of assets. This value can be used as a measure of the efficiency of the use of a company’s assets. The higher the ROA value is, the more efficiently the assets are employed, the more profit is earned. The indicator is calculated by dividing the net profit by the average of the assets at the beginning and end of the reporting period.
Return on capital employed (ROCE) is the profitability indicator measuring the return on funds necessary for the company’s continuous operations. It is often compared to the interest rates on loans in the market at that time. The company’s ROCE ratio is considered to be higher than the price of borrowed capital at that time. The indicator is calculated by dividing EBIT by the difference between total assets and short-term liabilities
Debt ratio reflects the part of the company’s assets that has acquired with borrowed funds. The indicator is calculated by dividing all liabilities of the company by assets.
Debt to equity ratio. This is one of the key indicators of financial leverage. The debt to equity ratio shows the amount of short-term and long-term debt in euros per euro of equity. The indicator is calculated by dividing the financial debt by the equity.
The liquidity ratio shows the company’s ability to meet its short-term liabilities by using its owned short-term assets. The higher the ratio is, the better the liquidity position is. The indicator is calculated by dividing short-term assets by short-term liabilities.
Turnover of assets. It is an efficiency indicator that shows the sales revenue to assets ratio. This indicator shows how efficiently a company uses its capital. A higher value indicates a higher degree of overall asset management efficiency and vice versa. The indicator is calculated by dividing the sales revenue by total assets.
The capital to assets ratio shows the proportion between private capital and total assets. This indicator shows the share of private capital in the capital structure. The lower this ratio is, the more the company is dependent on borrowed funds. The ratio is calculated by dividing private capital by total assets.
Financial debt is the sum of short-term and long-term debt, which shows the amount of indebtedness of the company. The indicator is calculated by adding long-term and short-term lease liabilities to long-term and short-term loans.
Net debt is all the financial liabilities of the company with the deduction of the available cash and cash equivalents. This indicator can be used during in a credit rating review. The indicator is calculated by deducting cash and cash equivalents from financial debt.
Net debt / EBITDA shows the company’s ability to repay debts from earned profits. This indicator can also be used in a credit rating review. The indicator is calculated by dividing net debt by EBITDA.