Alternative Performance Measures
As part of its regular and mandatory financial publications, SUSS uses alternative performance measures (APMs) that are not defined by accounting standards such as HGB or IFRS. APMs are part of the forecast and are also used in the Group's internal management system.
The most important alternative performance measures are listed and explained below.
Order intake = Value of new customer orders received during the period
Order backlog = Total of all orders that have not yet been processed but have been bindingly agreed upon
Book-to-bill ratio = Value of orders received during the period / Sales for the period
Gross profit = Sales - Cost of sales
Gross profit margin = Gross profit for the period / Sales for the period
Net income from operations (EBIT) = Sales - Cost of Sales - Selling costs - R&D costs - Administration cost + Other operating income - Other operating expenses
EBIT margin = EBIT for the period / Sales for the period
Free cash flow = Cash flow from operating activities - Cash flow from investing activities +/- Balance from the acquisition and repayment of securities
R&D ratio = Research and development expenditure for the period / Sales for the period
Net liquidity = cash and cash equivalents – financial liabilities