Alternative performance measures

The Group uses a number of alternative performance measures in its report.

The alternative performance measures that BE Group considers significant are the following:

Underlying operating result (uEBIT) Underliggande rörelseresultat (uEBIT) 2018 2017
Operating result Rörelseresultat 132 57
Reversal of inventory gains (-)/losses (+) Återläggning lagervinster (-)/förluster (+) -27 -27
Adjustment for items affecting comparability Justering för jämförelsestörande poster 12 52
Group Koncernen 117 82
Net debt Nettoskuld 2018 2017
Non-current interest-bearing liabilities Långfristiga räntebärande skulder 543 519
Current interest-bearing liabilities Kortfristiga räntebärande skulder 5 20
Deduction financial assets Avdrag finansiella anläggningstillgångar 0 0
Deduction cash and equivalents Avdrag likvida medel -108 -61
Group Koncernen 440 478
Net debt/equity ratio is calculated as net debt divided by equity.
Working capital Rörelsekapital 2018 2017
Inventories Varulager 651 599
Accounts receivables Kundfordringar 470 489
Other receivables Övriga rörelsefordringar 63 35
Deduction accounts payables Avdrag leverantörsskulder -468 -479
Deduction other current liabilities Avdrag övriga kortfristiga skulder -145 -152
Rounding Avrundning 1 –
Group Koncernen 572 492
Average working capital is an average for each period based on quarterly data.
Capital employed Sysselsatt kapital 2018 2017
Equity Eget kapital 892 802
Non-current interest bearing liabilities Långfristiga räntebärande skulder 543 519
Current interest bearing liabilities Kortfristiga räntebärande skulder 5 20
Group Koncernen 1,440 1,341
Average capital employed is an average for each period based on quarterly data.