Key figure formulae and calculation principles

Equity ratio, % =  Shareholders' equity x 100 
  Balance sheet total - Advances received  
     
  (Number of employees who entered employment 1 Jan. – 31 Dec. +  
Average turnover, % = Number of employees who ended their employment 1 Jan. – 31 Dec.) /2 x 100 
  Number of personnel on 31 Dec.  
     
Exit rate, % = Number of employees who ended their employment 1 Jan. – 31 Dec. x 100 
  Number of personnel on 31 Dec.  
     
Exit rate, resigned personnel, % =  Number of employees who resigned 1 Jan. – 31 Dec. x 100 
  Number of personnel on 31 Dec.  
     
Sick leave percentage =  Number of sickness absence days 1 Jan. – 31 Dec. x 100 
  Theoretical working days 1 Jan. – 31 Dec.  
The calculation method of the potential of framework agreements and utilisation rate applied in Hansel:

The calculation of potential is based on the ARPU (average revenue per user) model, in which a statistical ‘good’user level is set for framework agreements and used to assess the potential maximum procurements for governmentaccounting units and companies from each framework agreement. Hansel Ltd’s total framework agreementpotential is defined by adding the results from all framework agreements. The utilisation rate, which hasbecome an important indicator for the company’s operations, is obtained by dividing central procurementsmade through framework agreements by the potential.ARPU is a measure widely used by telecommunications operators, indicating how many euros each customerspends on average monthly or annually on the company’s services in certain customer segments or product/service categories.