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)

(SEK M) 2018
Jul-Sep
2017
Jul-Sep
2018
Jan-Sep
2017
Jan-Sep
2017
Full-year
Rolling
12 months
(MSEK) 2018
jul-sep
2017
jul-sep
2018
jan-sep
2017
jan-sep
2017
helår
Rullande
12 mån
Operating result Rörelseresultat 33 19 110 52 57 115
Reversal of inventory gains (-)/losses (+) Återläggning lagervinster (-)/förluster (+) -7 3 -26 -21 -27 -32
Adjustment for items affecting comparability Justering för jämförelsestörande poster 16 42 52 26
Group Koncernen 26 22 100 73 82 109

Net debt

(SEK M) 2018
Sep 30
2017
Sep 30
2017
Dec 31
(MSEK) 2018
30 sep
2017
30 sep
2017
31 dec
Non-current interest-bearing liabilities Långfristiga räntebärande skulder 544 538 519
Current interest-bearing liabilities Kortfristiga räntebärande skulder 25 61 20
Deduction financial assets Avdrag finansiella anläggningstillgångar 0 0 0
Deduction cash and equivalents Avdrag likvida medel -57 -134 -61
Rounding Avrundning 1
Group Koncernen 513 465 478
Net debt/equity ratio is calculated as net debt divided by Equity.

Working capital

(SEK M) 2018
Sep 30
2017
Sep 30
2017
Dec 31
(MSEK) 2018
30 sep
2017
30 sep
2017
31 dec
Inventories Varulager 719 604 599
Accounts receivable Kundfordringar 664 602 489
Other receivables Övriga rörelsefordringar 46 43 35
Deduction accounts payable Avdrag leverantörsskulder -641 -593 -479
Deduction other current liabilities Avdrag övriga kortfristiga skulder -171 -176 -152
Rounding Avrundning
Group Koncernen 617 480 492
Average working capital is an average for each period based on quarterly data.

Capital employed

(SEK M) 2018
Sep 30
2017
Sep 30
2017
Dec 31
(MSEK) 2018
30 sep
2017
30 sep
2017
31 dec
Equity Eget kapital 882 801 802
Non-current interest-bearing liabilities Långfristiga räntebärande skulder 544 538 519
Current interest-bearing liabilities Kortfristiga räntebärande skulder 25 61 20
Rounding Avrundning 1
Group Koncernen 1,452 1,400 1,341
Average capital employed is an average for each period based on quarterly data.