Performance Indicators Reference

Total assets

BalanceTotal

Balance sum = total assets = total liabilities

UK GAAP: Total assets

if not available: Total assets less current liabilities

Earnings

Earnings

Earnings, or if not available: approximation by comparing year-to-year retained earnings

UK GAAP: Total assets less current liabilities

Earnings CAGR

EarningsCAGR

Compound Annual Growth Rate of Earnings over 4 years, if not available: 3 or 2 years.

Revenue

Revenue

HGB, IFRS: Revenues as of profit & loss statement

otherwise estimated

Revenue CAGR

RevenueCAGR

Compound Annual Growth Rate of Revenue over 4 years, if not available: 3 or 2 years.

Return on sales

ReturnOnSales

Earnings divided by Revenue (percent)

Equity

Equity

according to balance ("Eigenkapital").

UK GAAP: Share capital

Equity ratio

EquityRatio

Equity divided by Total assets (percent)

Return on equity

ROE

Earnings divided by Equity (percent)

Employees

Employees

determined using NLP (natural language processing)

UK GAAP: Average number employees during period

Revenue per employee

RevPerEmpl

Revenue divided by Employees (percent)

Taxes

Tax

according to P & L

Tax ratio

TaxRatio

Taxes divided by Earnings (percent)

Cash on hand

Cash

HGB: “Kassenbestand”
IFRS: “Liquide Mittel”

UK GAAP: Cash bank on hand

Receivables

Receivables

Forderungen aus Lieferungen und Leistungen

Liabilities

Liabilities

Verbindlichkeiten aus Lieferungen und Leistungen

Cost of materials

Materials

according to P & L

Wages and salaries

Salaries

according to P & L

Average salaries per employee

SalPerEmpl

Wages and salaries divided by Employees (percent)

Pension provisions

PensionProvisions

HGB: “Rückstellungen für Pensionen und ähnliche Verpflichtungen”
IFRS: Match auf “Pension” und “Rückstellungen”

Real estate

RealEstate

Match on “Grundstücke”

Number of public fundings

FundingCount

German/EU public fundings

Total public funding

FundingAmount

Patents

Patents

Trademarks

Trademarks