64 O N E R E P O R T 2 0 2 2 OVERVIEW BUSINESS OVERVIEW AND PERFORMANCE CORPORATE GOVERNANCE FINANCIAL INFORMATION SUSTAINABLE BUSINESS DEVELOPMENT Key Financial Ratios For the year ended 31 December 2020 2021 2022 Efficiency Ratio Return on Assets percent (20.6) (26.0) (18.3) Return on Fixed Assets percent (14.8) (89.0) (6.6) Asset Turnover Ratio times 0.4 0.1 0.4 Financial Policy Ratio Debt to Equity Ratio times (13.9) (5.2) (4.4) Interest Coverage Ratio times 0.1 (2.3) 0.2 Cash Basis(3) times (0.2) (0.2) (0.1) Dividend Payout Ratio percent - - - (1) Profit (loss) before finance costs and income tax revenue divided by the revenues from sales and services (2) Profit (loss) attributable to equity holders of the Company divided by the revenues from sales and services (3) Earning before interest tax depreciation and amortisation (EBITDA) (excluding dividend income, gain (loss) on sales and investments, finance income, gain (loss) on the exchange rate, and gain (loss) on derivative)
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