| Acquisitions, % | = | Revenue from acquired businesses¹ x 100
Revenue prior year at current year’s exchange rates
¹ Revenue from acquired businesses is based on management’s expectations at the acquisition date. |
| Adjusted earnings per share | = | Profit before goodwill impairment/amortisation
and impairment of brands and customer
contracts
Average number of shares, diluted |
| Adjusted EBITDA | = | Operating profit before other items + Depreciation and amortisation |
| Basic earnings per share (EPS) | = | Net profit/(loss) for the year attributable to owners of ISS A/S
Average number of shares |
| Carrying amount of net debt | = | Non-current loans and borrowings + Current loans and borrowings - Receivables from
companies within the ISS Group - Securities - Cash and cash equivalents - Positive fair value of interest rate swaps |
| Cash conversion, % | = | (Operating profit before other items + Changes in working capital) x 100
Operating profit before other items |
| Diluted earnings per share | = | Net profit/(loss) for the year attributable to owners of ISS A/S
Average number of shares, diluted |
| Divestments, % | = | Revenue from divested businesses¹ x 100
Revenue prior year at current year’s exchange rates
¹ Revenue from divested businesses is based on estimates or actual revenue where available at the divestment date. |
| EBITDA | = | Operating profit + Depreciation and amortisation |
| Equity ratio, % | = | Total equity attributable to owners of ISS A/S x 100
Total assets |
| Interest coverage | = | Operating profit before other items + Depreciations and amortisation
Financial income and financial expenses, net |
| Operating margin, % | = | Operating profit before other items x 100
Total revenue |
| Organic growth ¹, % | = | (Comparable revenue¹ current year – comparable revenue¹ prior year) x 100
Comparable revenue¹ prior year
¹ Comparable revenue implies the exclusion of changes in revenue attributable to businesses acquired or divested and the effect of changes in foreign exchange rates. ISS’s
calculation of organic growth includes changes in revenue of these acquired businesses compared with revenue expectations at the date of acquisition. Organic growth is not a measure of financial performance
under Danish GAAP or IFRS and the organic growth figures have not been, and cannot be, audited. |
| Total revenue growth, % | = | (Revenue current year - revenue prior year) x 100
Revenue prior year |