Key figures

Nightingale Health's key figures

EUR thousand	Group 2023–2024	Group 2022–2023
Revenue	4,358	4,182
EBITDA	-10,434	-11,835
Operating profit (loss)	-18,592	-18,524
Net income (loss) for the financial period	-17,463	-18,083
Equity ratio	92%	92%
Net debt to equity ratio	-76%	-78%
Balance sheet total	90,840	106,793
Number of employees on average	84	82
Employee benefits*	-8,783	-9,381
Net cash at the end of the period	63,401	75 615
Earnings per share (EPS), undiluted and diluted**, EUR	-0.29	-0.30

* Employee benefits include expenses in accordance with the IFRS 2 Share based payments standard, which totaled EUR 2.93 (3.95) million in the financial year.

** The company’s potential dilutive instruments consist of stock options. As the company’s business has been unprofitable, stock options would have an anti-dilutive effect and therefore they are not taken into account in calculating the dilutive loss per share. Thus, there is no difference between the undiluted and diluted earnings per share.

Calculation of key figures

Key figure	Formula
EBITDA	Operating profit (loss) before depreciation and amortization
Operating profit (loss)	Profit (loss) before income taxes and financial income and expenses
Equity ratio, %	Total equity / (Balance sheet total – deferred income)
Net debt to equity ratio, %	Net debt /Total equity
Earnings per share (EPS), undiluted, EUR	Profit (loss) for the period / weighted average number of shares outstanding during the period
Earnings per share (EPS), diluted, EUR	Profit (loss) for the period / weighted average number of shares outstanding during the period + potential dilutive shares
Relative share trading volume, %	Number of shares traded during the financial period / average number of shares
Net cash	Cash and cash equivalents + current investments – interest-bearing debt – lease liabilities