FINANCIAL

Adjusted EBITDA:		Profit/(loss) before depreciation, amortisation, share-based payment expense, gain/loss on disposal of subsidiaries and equity-accounted investments, impairments of non-financial assets, share of profit/loss of equity-accounted investments, remeasurement gains/losses on VFA liability, interest income, interest expense and current and deferred tax.
B2B2C:		Business-to-Business-to-Consumer
Cash realisation rate:		This ratio is calculated by expressing cash generated by operations as a percentage of EBITDA and reflects the proportion of cash operating profit realised after working capital movements.
Dividend cover:		Headline earnings per share divided by dividends per share declared out of earnings for the year.
Dividend yield:		Dividend per share as a percentage of market value per share at year end.
Earnings per share:		Net profit/(loss) for the year attributable to the owners of EOH Holdings Limited divided by the weighted average number of ordinary shares in issue during the year.
Earnings yield:		Headline earnings per share as a percentage of market value per share at year end.
Normalised EBITDA:		EBITDA adjusted for once-off cash and non-cash items.
Headline earnings:		Net profit for the year adjusted for profit/loss on sale of property, plant and equipment, investments and impairment losses on non-financial assets.
Headline earnings per share:		Headline earnings divided by the weighted average number of ordinary shares in issue during the year.
Net asset value per share:		Ordinary shareholders’ equity divided by the number of ordinary shares in issue.
Operating profit before interest and impairments:		Profit before impairment losses, interest and taxation.
Operating profit margin:		Operating profit as a percentage of revenue.
Price to earnings ratio:		Market value per share divided by headline earnings per share at year end.
Price to net asset value ratio:		Market value per share divided by net asset value per share at year end.
Return on total assets:		Operating profit as a percentage of average total assets.
Core normalised EBITDA:		Normalised EBITDA adjusted for non-core business lines to be closed.

 

NON-FINANCIAL

OEM:		Original Equipment Manufacturer, OEMs (pronounced as separate letters), are typically manufacturers who resell another company’s product under their own name and branding.
AI:		Artificial intelligence (AI) refers to the simulation of human intelligence in machines that are programmed to think like humans and mimic their actions. The term may also be applied to any machine that exhibits traits associated with a human mind such as learning and problem solving.
IOT:		The internet of things, or IOT, is a system of interrelated computing devices, mechanical and digital machines, objects, animals or people that are provided with unique identifiers (UIDs) and the ability to transfer data over a network without requiring human to human or human to computer interaction.