The Uzin Utz Group is committed to achieving sustainable growth and operational excellence. To this end, we utilise a variety of mechanisms and key figures in order to depict division-specific processes and make them measurable. These operational key figures are used to set budget and company targets. The Management Board maintains constant oversight of Group developments through customised dashboards, facilitating prompt responses to business trends.

Across all areas, we focus on the following financial performance indicators:

Revenue is defined as the income generated from the sale of products and the provision of services in the ordinary course of business during the reporting period. These elements form the foundation for evaluating business development.

EBIT, or earnings before interest and taxes, is a key performance indicator that reflects the company's operating profitability. It serves as a key performance indicator for assessing economic performance, regardless of the financing and tax structure.

The EBIT margin is calculated by dividing EBIT by sales. It illustrates the proportion of revenue that was ultimately transferred to the operating result. In the event of any deviations, a detailed breakdown of the income and expense items enables us to analyse the causes. This allows us to initiate appropriate countermeasures in a targeted manner.

Cash flow from operating activities, also known as operating cash flow, provides an overview of the change in cash and cash equivalents resulting from operating activities.

Following the recent review of internal management mechanisms, please note that reporting on the return on equity will be discontinued from the 2025 financial year. This financial performance indicator is no longer included in the internal management system. In light of the growth-oriented strategic focus and the associated prioritisation of operating earnings and financial indicators, the equity ratio is also no longer the focus of internal management. Please note that the development of the equity ratio is only presented in the financial position section.

In addition to financial performance indicators, the Group also uses non-financial performance indicators for management purposes.

The capacity utilization of our production sites is calculated on a regular basis to analyze their performance.

We consider ourselves an industry innovator, and we are committed to continuously enhancing our existing products and maintaining our competitive edge through new offerings. Given this active leadership role, the innovation ratio is a key performance indicator for us. The novelty ratio is calculated as the quotient of sales of proprietary products (EE)—which possess novel, unprecedented, or significantly improved characteristics, whose marketing utilization is verifiable, and which are no older than five years—relative to the total sales of all proprietary products.

The health ratio provides a comprehensive overview of the number of workdays completed by our employees worldwide. It is calculated as the ratio of actual workdays to scheduled workdays. Furthermore, the health ratio can be utilized to draw conclusions about employee satisfaction.