Scania - Annual Report 2006

Scania annual report 2006 109 Key financial ratios and figures According to IFRS 1 According to Swedish GAAP 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 Scania Group Operating margin, % 12.4 10.8 11.6 10.1 9.3 4.6 10.5 12 8.7 8.6 Earnings per share, SEK 29.7 23.3 21.6 15.2 13.7 5.2 15.4 15.7 11.3 9.7 Equity per share, SEK 130.6 118.6 107.1 91.3 84.7 80.0 78.5 67.7 59.3 51.8 Return on equity, % 24.1 20.8 21.8 17.4 17.2 6.5 21.6 25.1 20.7 20.2 Dividend, SEK per share 2, 3 15.00 15.00 15.00 6.00 5.50 3.50 7.00 7.00 6.50 5.50 Dividend as percentage of net income 50.5 64.3 69.5 39.6 40.2 66.8 45.5 44.5 57.8 55.4 Equity/assets ratio, % 29.7 30.3 30.3 27.7 25.6 23.4 25.8 25.3 25.8 27.0 Net debt, excluding provisions for pensions, SEK m. 23,297 25,476 23,115 24,291 25,108 29,305 23,777 21,677 17,505 14,054 Net debt/equity ratio 0.89 1.07 1.08 1.33 1.48 1.83 1.51 1.60 1.48 1.37 Vehicles and Service Operating margin, % 11.7 10.0 10.8 9.4 7.5 4.1 9.5 10.4 7.7 7.5 Capital employed, SEK m. 32,898 27,012 23,876 21,859 24,363 27,311 27,278 26,239 22,294 21,447 Operating capital, SEK m. 22,226 24,396 21,680 20,080 20,356 23,380 23,810 23,696 20,584 19,383 Profit margin, % 12.8 11.6 11.6 10.0 9.2 4.7 10.5 12.0 8.7 8.6 Capital turnover rate, times 2.38 2.43 2.50 2.21 1.89 1.93 1.96 1.77 1.99 1.91 Return on capital employed, % 30.4 28.0 29.1 22.0 17.4 9.1 20.6 21.2 17.3 16.3 Return on operating capital, % 35.2 26.8 29.0 23.1 16.6 9.1 21.5 22.2 17.6 16.5 Net debt, excluding provisions for pensions, SEK m.4 -4,335 269 854 2,647 4,308 7,790 7,781 8,309 6,522 7,143 Net debt/equity ratio -0.19 0.01 0.05 0.17 0.31 0.58 0.50 0.61 0.55 0.69 Interest coverage, times 9.6 6.8 8.6 6.2 4.6 2.0 4.8 5.7 5.9 4.7 Customer Finance Operating margin, % 1.6 1.9 1.7 1.4 1.2 1.2 1.1 1.0 0.9 1.1 Equity/assets ratio, % 9.6 10.0 11.2 11.5 11.9 9.5 8.2 7.6 6.5 8.5 1 Financial reporting is in compliance with International Financial Reporting Standards (IFRS) beginning with 2004. The main differences compared to the previous Swedish Generally Accepted Accounting Principles (GAA P) are shown in the first footnote to the “Multi-year statistical review”. 2 Dividend proposed by the Board of Directors or adopted by the Annual General Meeting. 3 In addition to the regular dividend, the Board has proposed an extra refund for 2006 to the shareholders totalling SEK 7 billion, equivalent to SEK 35 per share. 4 Net debt (+) and net surplus (-).