Financial terms

Cash flow from operating activities is the amount of cash generated from actual business operations.

Debt to equity ratio is liabilities divided by the total assets.

Dividend yield is the dividend per share divided by the market value of the share.

Equity ratio is shareholders’ equity divided by the total assets.

Gearing ratio is net interest-bearing liabilities divided by shareholders’ equity.

Price per earnings ratio (P/E) is the share’s market value divided by the company’s net earnings per share.

Return on equity (RoE) indicates how much return the company is able to generate for the money shareholders have invested

Strategy is an overall plan that includes the vision and goals of an organisation, together with the means of achieving them.

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