A
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Acquisition
Takeover or purchase of companies or of interests in companies.
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Asset deal
Company takeover, where the buyer purchases individual assets (rather than shares).
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ATX
“Austrian Traded Index,” the leading index of the Vienna Stock Exchange, which contains the 20 most important stocks in the prime market segment.
C
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Capital employed
Total employed interest-bearing capital.
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Cash flow
- From investing activities: outflow/inflow of liquid assets from investments/disinvestments;
- From operating activities: outflow/inflow of liquid assets not affected by investment, disinvestment, or financing activities.
- From financing activities: outflow/inflow of liquid assets from capital expenditures and capital contributions.
E
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EBIT (earnings before interest and taxes)
Profit before the deduction of taxes, non-controlling interests, and financial result.
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EBIT margin
EBIT as a percentage of revenue.
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EBITDA (earnings before interest, taxes, depreciation, and amortization)
Profit before the deduction of taxes, non-controlling interests, financial result, and depreciation and amortization expenses.
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EBITDA margin
EBITDA as a percentage of revenue.
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Equity ratio
Equity divided by total assets.
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Equity
Assets made available to a corporation by the owners through deposits and/or contributions or from retained profits.
F
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Free float
The portion of the share capital that is actively traded on the stock exchange.
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Full-time equivalent (FTE)
A full-time employee corresponds to a full-time equivalent of one, part-time employees are taken into account on a pro-rata basis corresponding to their working hours.
G
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Gearing
Ratio of net financial debt to equity.
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Gross profit
Revenue less cost of sales.
I
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IFRS (International Financial Reporting Standards)
Accounting regulations developed to guarantee comparable accounting and disclosure.
M
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Market capitalization
Market capitalization reflects the current market price of an exchange-listed company.
N
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Net financial debt
Interest-bearing liabilities less interest-earning assets.
R
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Rating
An evaluation of the credit quality of a company recognized on international capital markets.
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Return on equity
ROE is the ratio of profit for the period to equity as recorded in the previous period.
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ROCE (return on capital employed)
ROCE is the ratio of EBIT to average capital employed, that is, profit generated by the capital invested.
V
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Volatility
The degree of fluctuation in stock prices and currency exchange rates or in prices of consumer goods in comparison to the market.
W
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Weighted average cost of capital (WACC)
Average capital costs for both borrowed capital and equity.
