Methods of calculating indicators

Profitability of sales = Gross profit (loss) on sales / Sales revenues
Current liquidity ratio counted as = Current assets / Short-term liabilities
Debt ratio counted as = Liabilities and provisions for liabilities / Total assets
DSO = Short-term trade receivables / Sales revenues*365
DIO = Inventories / Sales revenues*365
DPO = (Short-term trade liabilities + Liabilities under contracts with customers) / Sales revenues*365
CCC = DSO + DIO – DPO
ROA = Net profit / Total assets
ROE = Net profit / Total equity at the beginning of the period
SGA = (Selling and general administration costs)/Sales revenues

*The financial year begins on 1 July and ends on 30 June