Uponor International Sales
Industriestrasse 56, 97437 Hassfurt, Germany

Severe winter affected building activity

Uponor Corporation     Interim report January-March 2010   28 April 2010
                                      

Severe winter affected building activity                                        

- Construction markets recovering from the economic crisis were affected by the 
severe winter in Q1 - especially felt in the infrastructure business            
- As a result of adjustments and streamlining, Uponor's profitability improved  
- Net sales in January-March totalled EUR 157.4 (171.0) million; a change of    
-8.0%                                                                           
- Operating profit for January-March totalled EUR 1.5 (-1.0) million; up +2.5   
million                                                                         
- Earnings per share were EUR -0.03 (-0.05)                                     
- Return on investment was -1.1% (-3.0%), and gearing 60.4% (58.6%)             
- Cash flow from business operations fell to EUR -28.0 (-14.0) million          
- Full-year guidance remains unchanged                                          

(Figures for continuing operations unless otherwise stated.)                    


President and CEO Jyri Luomakoski comments on the reporting period:             

- Despite the additional challenges caused by the severe winter, Uponor's       
financial performance in the first quarter shows that last year's savings and   
streamlining measures have been successful. Despite the fall in net sales, we   
have been able to achieve a positive operating profit after last year's         
operating loss.                                                                 

- We have strengthened our competitiveness in various ways, and are well        
positioned to respond to future challenges. The importance of building          
technology is becoming increasingly pronounced in green building and green      
living, and Uponor can offer ecological solutions which create cost savings over
their life cycle.                                                               

- We are confident that a large part of the business lost during January and    
February will be recovered by the end of the year, provided the weather         
conditions are normal. This year, we expect the construction markets to develop 
steadily, although growth will remain slow.                                     



Webcast and presentation material:                                              

Following the release of this report, the presentation material for the interim 
report will be available at www.uponor.com > Investors > News & downloads.      

The webcast from the release briefing will be broadcast in English today at     
10:00 am. Access the webcast at www.uponor.com > Investors.                     

Questions for the webcast can be sent in advance to ir@uponor.com.              



Markets                                                                         

Construction markets slowly recovering from the international economic crisis   
have been hit hard by the severe winter in most of the northern hemisphere. As a
result, development in housing construction and infrastructure solutions, in    
particular, has been weaker than expected. During January and February,         
construction site shutdowns and project delays caused industry demand to trail 3
to 6 weeks behind schedule, depending on the market. The onrush of spring in    
March clearly stimulated the markets, but it is unlikely that all of the missed 
demand will be recovered by the end of the year.                                

A gradual recovery from the recession in the construction industry, which began 
in the latter half of 2007, is finally underway. Excluding southwest Europe and 
some markets in Eastern Europe, the decline in overall demand in construction   
has mostly come to a halt and signs of upward trends are visible. In the Nordic 
countries, demand has increased rapidly, which is at least partly due to the    
timely public recovery measures. In North America, the budding growth seen in   
the latter half of last year levelled out during the reporting period.          

With respect to our various market segments, renovation and modernisation       
projects together with 1&2 family housing starts have developed strongly whereas
fewer commercial and public buildings are being designed and built than in 2009.
In some markets, the limited availability of financing continues to slow down   
the launch of major construction projects.                                      


Net sales                                                                       

Uponor's net sales in the first quarter of 2010 were EUR 157.4 (2009: 171.0)    
million, down by 8.0 per cent on a year earlier. Traditionally, fluctuations in 
the first quarter are large, primarily due to the impact of weather conditions  
on winter construction. This year the cold winter, with its generous snowfall,  
particularly hampered infrastructure projects in the Nordic countries, and      
housing construction in Germany as well as other parts of Central and Eastern   
Europe.                                                                         

In Uponor's product segments, a slight increase due to the favourable           
development in the Nordic countries, in particular, was manifest in sales of    
indoor climate solutions. Demand was further stimulated by customers' desire to 
use energy-efficient heating and cooling solutions based on renewable energy    
sources - Uponor's new solutions provide the perfect answer to this need.       
Uponor's plumbing solutions progressed well in the Nordic countries, in new     
housing projects and especially in renovation and modernisation projects. In    
Central Europe, their performance was weaker.                                   

Competition in the markets remains keen. The combined effect of over capacity   
and a reduced number of projects has resulted in an emphasis on price when      
bidding for smaller projects. Uponor has systematically invested in R&D in new  
products and solutions. One result is the automatically adjusting heating and   
cooling control system introduced in 2009, which has been well received by      
installers and end users. The new composite riser system, together with its     
range of fittings and fixtures facilitating easy installation, was launched in  
Europe and has been a success, especially in the Spanish market. The new        
customer segmentation project initiated last year has also had a positive impact
on sales development.                                                           

In North America, Uponor's building solution sales in local currency increased  
slightly from a year ago, mainly thanks to the pull of the Canadian market.     

The sharp decline in infrastructure sales witnessed in the Nordic and Baltic    
countries was due to the severe winter. Net sales were further suppressed by the
increase in competition caused by the reduction in the number of projects.      

There was a positive impact of 2.8 million euros from currency fluctuations on  
net sales year-on-year.                                                         

Net sales by segment (January-March):                                           

--------------------------------------------------------------------------------
| MEUR                                      |     1-3/ |    1-3/ |      Change |
|                                           |     2010 |    2009 |             |
--------------------------------------------------------------------------------
| Building Solutions, Europe                |    112.0 |   115.6 |       -3.1% |
--------------------------------------------------------------------------------
| Building Solutions, North America         |     24.5 |    25.0 |       -1.7% |
--------------------------------------------------------------------------------
| (Building Solutions, North America, USD   |     33.6 |    32.3 |       4.0%) |
--------------------------------------------------------------------------------
| Infrastructure Solutions                  |     21.9 |    31.4 |      -30.4% |
--------------------------------------------------------------------------------
| Eliminations                              |     -1.0 |    -1.0 |             |
--------------------------------------------------------------------------------
| Total                                     |    157.4 |   171.0 |       -8.0% |
--------------------------------------------------------------------------------


Results and profitability                                                       

Uponor's operating profit from continuing operations totalled EUR 1.5 (-1.0)    
million, which is up from the first quarter in 2009. Operating profit margin    
improved to 1.0 per cent from the -0.6 per cent reported a year ago.            

The unsatisfactory level of operating profit is primarily due to the decrease in
net sales resulting from the combined effect of the economic low and the severe 
winter weather, which caused a decline in construction in January and February. 
Factors contributing to the strengthening of the operating profit included      
savings measures initiated last year and the resulting lower level of costs than
a year ago.                                                                     

The improved performance of Uponor's supply chain together with the increase in 
profitability in all geographic areas resulted in a clear improvement in the    
operating profit of building solutions in Europe. In North America, operating   
loss decreased in euros as well as in U.S. dollars. Infrastructure solutions    
posted an operating loss due to severe winter conditions causing building sites 
to shut down, and the operating profit of the first quarter was further eroded  
by maintenance operations scheduled to be carried our during the low season.    

The impact of currency fluctuations on operating profit was +0.2 million euros. 

Operating profit by segment (January-March):                                    

--------------------------------------------------------------------------------
| MEUR                                         |   1-3/ |    1-3/ |     Change |
|                                              |   2010 |    2009 |            |
--------------------------------------------------------------------------------
| Building solutions, Europe                   |    9.0 |     3.3 |     176.8% |
--------------------------------------------------------------------------------
| Building solutions, North America            |   -1.8 |    -3.2 |      42.5% |
--------------------------------------------------------------------------------
| (Building solutions, North America, USD      |   -2.5 |    -4.1 |     39.3%) |
--------------------------------------------------------------------------------
| Infrastructure solutions                     |   -4.0 |     0.5 |    -893.3% |
--------------------------------------------------------------------------------
| Other                                        |   -1.9 |    -2.4 |            |
--------------------------------------------------------------------------------
| Eliminations                                 |    0.2 |     0.8 |            |
--------------------------------------------------------------------------------
| Total                                        |    1.5 |    -1.0 |     255.9% |
--------------------------------------------------------------------------------

The Group's expenses of EUR 0.4 million from discontinued operations are caused 
by the environmental decontamination measures associated with the factory       
property for sale.                                                              

Profit before taxes for January-March totalled EUR -2.6 (-5.2) million. Capital 
gains due to taxes were positive, at EUR +0.8 (+1.5) million. The tax rate rose 
to 30.0 (28.0) per cent. The reporting period's losses totalled EUR -1.8 (EUR   
-3.7) million. Earnings per share were EUR -0.03 (-0.05), both basic and        
diluted. Equity per share was EUR 3.07 (EUR 3.31), basic and diluted.           


Investment and financing                                                        

Investments related to the transfer of Denmark's infrastructure production in   
the Nordic countries were completed during the reporting period. No significant 
new investment projects were initiated.                                         
                                                                                
Gross investments in the first quarter came to EUR 1.8 (4.0) million, clearly   
less than depreciation which amounted to EUR 7.5 (7.8) million. Cash flow from  
business operations decreased to EUR -28.0 (-14.0) million.                     

Despite the fact that the markets have clearly started to stabilise in recent   
months, the safeguarding of liquidity remains one of the main goals of corporate
financing. Follow-up of accounts receivable and actions to avoid possible credit
risk realisations are being actively continued.                                 

Since the end of last year, no major changes have occurred in the Group's       
financial position. At the end of the reporting period, EUR 64 million was left 
of the EUR 80 million of the company's pension contribution borrowed back from a
Finnish pension insurance company. Available bilateral credit limits amounted to
EUR 190 million, none of which was in use at the end of the reporting period. At
period end, EUR 53.9 million was in use of the EUR 150 million from the domestic
commercial paper programme.                                                     

Despite the dividend of EUR 36.5 million paid on 30 March, the company's gearing
is at a healthy level. Interest-bearing liabilities amounted to EUR 135.4       
(141.7) million, due to, among others, the smaller dividends paid out than a    
year earlier. The period-end cash balance totalled EUR 6.3 million (1 January   
2010: EUR 13.2 million; 31 March 2009: EUR 33.7 million). Gearing increased to  
60.4 per cent (58.6 per cent), and remains aligned with the set goals.          


Key events                                                                      

In the construction industry, events in the first quarter primarily involve     
presentations at trade fairs and exhibitions and the launch of new products. In 
addition to local events, Uponor participated in the biannually organised, major
international trade fair, Expocomfort Mostra Convegno, held in Milan, Italy.    
Uponor's message emphasised comfortable living, energy-efficiency and           
sustainable building. Uponor also organised its 32nd Uponor Conference in       
Austria. Primarily intended for designers and architects, the conference        
programme focused on the developing building technology and energy issues. An   
important customer event was organised in Spain, with approximately 300         
important partners participating.        
                                       
Launched last year, the automatically adjusting heating and cooling control     
system was actively marketed to professionals and consumers. Other key focus    
areas include the introduction of the new composite riser system with its       
innovative fittings range, and the launch of sales of large diameter insulated  
PEX pipes.                                                                      

To consolidate its market position in all key market areas, Uponor concluded new
partnership agreements with leading enterprises in the construction industry. In
co-operation with a prominent manufacturer of concrete elements, the Underfloor 
Heating Company acquired last year introduced a new thermo active precast slab  
on the UK market. This prefabricated cooling and heating element utilises       
Uponor's technology. In January, a renovated and extended Uponor Academy was    
opened in North America.                                                        

Expansion into new markets progressed according to the adopted growth strategy. 
During the reporting period, Uponor received the necessary approvals from the   
relevant authorities for conducting business under the name of its own          
subsidiaries in China and Switzerland.                                          

Preparations to roll out the Oracle ERP system in the infrastructure solution   
business progressed, and the system installation was initiated in March. Once   
completed, the system will enable closer co-operation with the building         
solutions units. The integration of the sales units of smaller European         
countries into the system was continued.                                        

The Baltic infrastructure business was operatively integrated into the          
infrastructure segment. The closure of the Hadsund infrastructure factory in    
Denmark and the transfer of its production to other factories were completed.   

In February, the Board of Directors of Uponor decided to donate EUR 400,000 to  
the capital of Finland's new Aalto University foundation to contribute to the   
development of Finnish know-how and competitiveness. The strategic focus areas  
of Aalto University, including service business, energy and the sustainable use 
of natural resources, and a people-oriented living environment, are firmly in   
line with Uponor's operating principles and objectives.                         


Human resources and administration                                              

The number of Group full-time-equivalent employees in continuing operations     
averaged 3,173 (3,572) during the period under review, showing a reduction of   
399 employees from the same period in 2009. At the end of the period, the Group 
had 3,181 (3,526) employees, a reduction of 345 from the end of the comparison  
period and 135 from the end of 2009.                                            

After significant restructuring measures and reductions in the number of        
personnel in 2009, some projects have been carried further still in 2010. In    
some units, the number of personnel has been further reduced, but new employees 
have been hired elsewhere. Personnel reductions are greatest in Germany, where  
the closure of warehouses has been completed and OEM business operations have   
been adjusted to accommodate reduced demand.                                    

In March, Uponor's Board nominated Sebastian Bondestam, Executive Vice          
President, Supply Chain, as deputy to the CEO of the parent company.            

The company's corporate governance statement was published on the company's     
website in February.                                                            


Annual general meeting                                                          

Uponor's annual general meeting was held in Helsinki on 17 March. The AGM       
adopted Uponor's parent-company and consolidated financial statements for 2009  
and discharged Board members and the CEO from liability. The AGM approved the   
proposed dividend of EUR 0.50 per share for 2009, and the dividend was paid out 
on 30 March 2010. Amendments to the provisions of the Articles of Association   
resolved by the AGM were registered with the Trade Register on 24 March 2010.   

Jorma Eloranta, Jari Paasikivi, Aimo Rajahalme, Anne-Christine Silfverstolpe    
Nordin and Rainer S. Simon were re-elected to the Board.                        

In agreement with the Board's proposal, the AGM appointed Deloitte & Touche Oy, 
Authorised Public Accountants, as the company's new auditor, with Mikael Paul,  
Authorised Public Accountant, acting as the principal auditor.                  

The Board's annual remuneration and remuneration paid to members of the Board   
committees per committee meeting remained unchanged.                            

The Board was authorised to resolve, within one year from the date of the       
meeting, to buy back a maximum of 3.5 million of the company's own shares using 
distributable earnings from unrestricted equity, amounting in total to 4.8 per  
cent of the total number of company shares.                                     

The Board of Directors did not exercise this authorisation during the reporting 
period and reported in the AGM that it had no immediate plans to do so. The     
Board of Directors has no other authorisations from the AGM.                    


Share capital and shares                                                        

Uponor Corporation's share capital amounts to EUR 146,446,888 and the number of 
shares totals 73,206,944. There were no changes in the share capital and shares 
in the first quarter.                                                           

The number of Uponor shares traded on the NASDAQ OMX Exchange in Helsinki fell  
in the first quarter to 10.2 (13.0) million shares, totalling EUR 141.8 (102.1) 
million. The market value of the share capital at the end of the period was EUR 
1.0 (0.5) billion, and the number of shareholders was 21,579 (19,844).          

The company held 160,000 of its own shares, acquired in the final quarter of    
2008 for use in the company's share-based incentive programme.                  


Events after the period under review                                            

In its meeting of 27 April 2010, the Board discussed its own charter and the    
charters of the Board Committees. As a result, the tasks of the Board and the   
Audit Committee were reviewed. The updated charters of the Board and its        
committees can be accessed online on the company's website.                     

In April, Uponor organised the traditional Uponor Convention and Engineering    
Conference in Las Vegas, Nevada. The event attracted a record audience - more   
than 700 building industry professionals. An important new partnership agreement
with a tool manufacturer and new loyalty programme services for customers were  
announced at the event.                                                         


Short-term outlook                                                              

An increased confidence in the steady development of housing construction has   
emerged, compared to the attitudes prevailing at the end of 2009. A favourable  
development of key indicators of market trends, such as the number of building  
permits granted, together with the brisk increase in demand in some markets have
contributed to this change. In Spain and other countries in southwest Europe,   
some signs of renewed confidence in the recovery of markets have become evident 
and are supported by the most recent housing data, for example. In North        
America, the recovery in demand witnessed in Canada is expected to continue and 
the development of U.S. demand is, in the minimum, expected to remain at its    
current level.                                                                  

The demand in the public and commercial building sector is expected to remain   
weak, especially if the financing opportunities continue tight. Various         
stimulation packages designed to encourage private consumption and accelerate   
and move forward public projects are providing some light in the tunnel. These  
measures are expected to have a positive impact on housing renovation and       
infrastructure projects, in particular. The overall business environment is,    
nevertheless, expected to remain challenging this year.                         

During the last two years, Uponor has implemented an extensive efficiency       
programme, which has streamlined the company's cost structure on a good level.  
Product and service offerings have been updated and given a better focus, and   
customer segmentation has been enhanced to gain a competitive edge in customer  
relationships. The company's objective now is to focus on generating growth     
through various methods, and no plans exist to launch new restructuring         
programmes this year, provided there are no major changes in demand from current
levels. However, Uponor's financial performance may be affected by several      
strategic, operational, financial and hazard risks. A more detailed risk        
analysis is provided in the company's Annual Report.                            

Although demand in the first quarter of the current year was weaker than        
expected due to the severe winter, some of this loss may be compensated by the  
end of the year provided that weather conditions remain normal. National        
economies are expected to advance steadily, supporting the slow recovery of the 
economic situation.                                                             

Under these circumstances, Uponor maintains its full-year guidance:             
- Uponor's net sales in 2010 are expected to remain level with 2009, and        
operating profit is expected to improve from last year's reported operating     
profit. The Group's fixed-asset investments are not expected to exceed          
depreciation, and efficient net working capital management measures will help   
retain the Group's cash flow at a reasonable level.                             


Uponor Corporation                                                              
Board of Directors        

                                                      
For further information, please contact:                                        
Jyri Luomakoski, President and CEO, tel. 020 129 2824                           
Riitta Palomäki, CFO, tel. 020 129 2822                                         


Uponor Corporation                                                              

Tarmo Anttila                                                                   
Vice President, Communications                                                  
Tel. 020 129 2852                                                               


DISTRIBUTION:                                                                   
NASDAQ OMX - Helsinki                                                           
Media                                                                           
www.uponor.com                                                                  




Information on the interim report                                               

The figures in brackets in this interim report are the refer figures for the    
equivalent period in 2009. The change percentages reported in the interim report
have been calculated from exact figures not from rounded figures published in   
the interim report.                                                             

INTERIM REPORT JANUARY-MARCH 2010                                               

The figures in this interim report are unaudited.                               

CONDENCED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME                        

--------------------------------------------------------------------------------
| MEUR                                       |     1-3/ |     1-3/ |     1-12/ |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Continuing operations                                                        |
--------------------------------------------------------------------------------
| Net sales                                  |    157.4 |    171.0 |     734.1 |
--------------------------------------------------------------------------------
| Cost of goods sold                         |     98.6 |    111.1 |     463.0 |
--------------------------------------------------------------------------------
| Gross profit                               |     58.8 |     59.9 |     271.1 |
--------------------------------------------------------------------------------
| Other operating income                     |      0.6 |      0.0 |       4.2 |
--------------------------------------------------------------------------------
| Dispatching and warehousing expenses       |      7.5 |      7.8 |      32.4 |
--------------------------------------------------------------------------------
| Sales and marketing expenses               |     35.5 |     37.8 |     140.1 |
--------------------------------------------------------------------------------
| Administration expenses                    |     11.3 |     11.3 |      45.0 |
--------------------------------------------------------------------------------
| Other operating expenses                   |      3.6 |      4.0 |      16.6 |
--------------------------------------------------------------------------------
| Operating profit                           |      1.5 |     -1.0 |      41.2 |
--------------------------------------------------------------------------------
| Financial expenses, net                    |      4.1 |      4.2 |      12.7 |
--------------------------------------------------------------------------------
| Profit before taxes                        |     -2.6 |     -5.2 |      28.5 |
--------------------------------------------------------------------------------
| Income taxes                               |     -0.8 |     -1.5 |      11.3 |
--------------------------------------------------------------------------------
| Profit for the period from continuing      |     -1.8 |     -3.7 |      17.2 |
| operations                                 |          |          |           |
--------------------------------------------------------------------------------
|                                                                              |
--------------------------------------------------------------------------------
| Discontinued operations                                                      |
--------------------------------------------------------------------------------
| Profit for the period from discontinued    |     -0.4 |        - |      -5.7 |
| operations                                 |          |          |           |
--------------------------------------------------------------------------------
| Profit for the period                      |     -2.2 |     -3.7 |      11.5 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Other comprehensive income                                                   |
--------------------------------------------------------------------------------
| Translation differences                    |      8.4 |      2.6 |       2.4 |
--------------------------------------------------------------------------------
| Cash flow hedges                           |     -0.4 |     -0.4 |       0.5 |
--------------------------------------------------------------------------------
| Net investment hedges                      |     -3.2 |        - |         - |
--------------------------------------------------------------------------------
| Other comprehensive income for the period  |      4.8 |      2.2 |       2.9 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Total comprehensive income for the period  |      2.6 |     -1.5 |      14.4 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Earnings per share, EUR                    |    -0.03 |    -0.05 |      0.16 |
--------------------------------------------------------------------------------
| - Continuing operations                    |    -0.03 |    -0.05 |      0.24 |
--------------------------------------------------------------------------------
| - Discontinued operations                  |     0.00 |        - |     -0.08 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Diluted earnings per share, EUR            |    -0.03 |    -0.05 |      0.16 |
--------------------------------------------------------------------------------
| - Continuing operations                    |    -0.03 |    -0.05 |      0.24 |
--------------------------------------------------------------------------------
| - Discontinued operations                  |     0.00 |        - |     -0.08 |
--------------------------------------------------------------------------------

CONDENCED CONSOLIDATED STATEMENT OF FINANCIAL POSITION                          

--------------------------------------------------------------------------------
| MEUR                                       |    31.3. |    31.3. |    31.12. |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Assets                                                                       |
--------------------------------------------------------------------------------
| Non-current assets                                                           |
--------------------------------------------------------------------------------
| Property, plant and equipment              |    173.5 |    182.4 |     175.1 |
--------------------------------------------------------------------------------
| Intangible assets                          |    100.4 |    100.5 |     101.5 |
--------------------------------------------------------------------------------
| Securities and long-term investments       |      7.3 |      6.6 |       7.5 |
--------------------------------------------------------------------------------
| Deferred tax assets                        |     13.6 |     17.5 |      12.0 |
--------------------------------------------------------------------------------
| Total non-current assets                   |    294.8 |    307.0 |     296.1 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Current assets                                                               |
--------------------------------------------------------------------------------
| Inventories                                |     83.4 |    100.7 |      74.3 |
--------------------------------------------------------------------------------
| Accounts receivable                        |    116.7 |    122.6 |      88.2 |
--------------------------------------------------------------------------------
| Other receivables                          |     23.5 |     26.0 |      26.8 |
--------------------------------------------------------------------------------
| Cash and cash equivalents                  |      6.3 |     33.7 |      13.2 |
--------------------------------------------------------------------------------
| Total current assets                       |    229.9 |    283.0 |     202.5 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Total assets                               |    524.7 |    590.0 |     498.6 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Shareholders' equity and liabilities                                         |
--------------------------------------------------------------------------------
| Shareholders' equity                       |    224.1 |    242.0 |     258.0 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Non-current liabilities                                                      |
--------------------------------------------------------------------------------
| Interest-bearing liabilities               |     67.3 |     80.0 |      60.2 |
--------------------------------------------------------------------------------
| Deferred tax liability                     |      9.8 |      9.4 |       9.7 |
--------------------------------------------------------------------------------
| Provisions                                 |      5.7 |      6.9 |       5.7 |
--------------------------------------------------------------------------------
| Employee benefits and other liabilities    |     15.4 |     19.6 |      22.1 |
--------------------------------------------------------------------------------
| Total non-current liabilities              |     98.2 |    115.9 |      97.7 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Current liabilities                                                          |
--------------------------------------------------------------------------------
| Interest-bearing liabilities               |     74.4 |     95.4 |      17.6 |
--------------------------------------------------------------------------------
| Provisions                                 |      9.0 |     20.9 |      12.7 |
--------------------------------------------------------------------------------
| Accounts payable                           |     45.6 |     45.0 |      45.0 |
--------------------------------------------------------------------------------
| Other liabilities                          |     73.4 |     70.8 |      67.6 |
--------------------------------------------------------------------------------
| Total current liabilities                  |    202.4 |    232.1 |     142.9 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Total shareholders' equity and liabilities |    524.7 |    590.0 |     498.6 |
--------------------------------------------------------------------------------


CONDENCED CONSOLIDATED STATEMENT OF CASH FLOW                                   

--------------------------------------------------------------------------------
| MEUR                                       |     1-3/ |     1-3/ |     1-12/ |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Cash flow from operations                                                    |
--------------------------------------------------------------------------------
| Net cash from operations                   |      4.9 |      3.7 |      65.7 |
--------------------------------------------------------------------------------
| Change in net working capital              |    -28.8 |     -7.7 |      25.9 |
--------------------------------------------------------------------------------
| Income taxes paid                          |     -3.7 |     -9.4 |      -8.5 |
--------------------------------------------------------------------------------
| Interest paid                              |     -0.4 |     -0.9 |      -5.2 |
--------------------------------------------------------------------------------
| Interest received                          |      0.0 |      0.3 |       0.9 |
--------------------------------------------------------------------------------
| Cash flow from operations                  |    -28.0 |    -14.0 |      78.8 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Cash flow from investments                                                   |
--------------------------------------------------------------------------------
| Acquisition of subsidiary shares           |        - |        - |      -1.9 |
--------------------------------------------------------------------------------
| Purchase of fixed assets                   |     -1.8 |     -4.0 |     -24.0 |
--------------------------------------------------------------------------------
| Proceeds from sales of fixed assets        |      2.7 |      1.1 |       7.3 |
--------------------------------------------------------------------------------
| Received dividends                         |        - |        - |       0.2 |
--------------------------------------------------------------------------------
| Loan repayments                            |      0.0 |      0.0 |       0.2 |
--------------------------------------------------------------------------------
| Cash flow from investments                 |      0.9 |     -2.9 |     -18.2 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Cash flow from financing                                                     |
--------------------------------------------------------------------------------
| Borrowings and repayments of debt          |     57.2 |     59.9 |     -36.4 |
--------------------------------------------------------------------------------
| Dividends paid                             |    -36.5 |    -62.1 |     -62.1 |
--------------------------------------------------------------------------------
| Payment of finance lease liabilities       |     -0.5 |     -0.5 |      -2.0 |
--------------------------------------------------------------------------------
| Cash flow from financing                   |     20.2 |     -2.7 |    -100.5 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Conversion differences for cash and cash   |      0.0 |      0.1 |      -0.1 |
| equivalents                                |          |          |           |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Change in cash and cash equivalents        |     -6.9 |    -19.5 |     -40.0 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Cash and cash equivalents at 1 January     |     13.2 |     53.2 |      53.2 |
--------------------------------------------------------------------------------
| Cash and cash equivalents at end of period |      6.3 |     33.7 |      13.2 |
--------------------------------------------------------------------------------
| Changes according to balance sheet         |     -6.9 |    -19.5 |     -40.0 |
--------------------------------------------------------------------------------


STATEMENT OF CHANGES IN EQUITY                                                  

--------------------------------------------------------------------------------
| MEUR       |  Share |  Share |   Other |  Trans- | Treasury| Retained| Total |
|            | capital| premium|reserves*|  lation |   shares| earnings|       |
|            |        |        |         | reserve |         |         |       |
--------------------------------------------------------------------------------
| Balance at |  146.4 |   50.2 |     1.3 |   -14.0 |    -1.2 |    75.3 | 258.0 |
| 31 Dec 2009|        |        |         |         |         |         |       |
--------------------------------------------------------------------------------
| Total comprehensive |        |    -3.6 |     8.4 |         |    -2.2 |   2.6 |
| income for the      |        |         |         |         |         |       |
| period              |        |         |         |         |         |       |
--------------------------------------------------------------------------------
| Dividend  paid      |        |         |         |         |   -36.5 | -36.5 |
| (EUR 0.50 per share)|        |         |         |         |         |      
| 
--------------------------------------------------------------------------------
| Other adjustments   |        |     0.0 |         |         |     0.0 |   0.0 |
--------------------------------------------------------------------------------
| Balance at |  146.4 |   50.2 |    -2.3 |    -5.6 |    -1.2 |    36.6 | 224.1 |
| 31 Mar 2010|        |        |         |         |         |         |      
| 
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Balance at |  146.4 |   50.2 |     0.8 |   -16.4 |    -1.2 |   125.8 | 305.6 |
| 31 Dec 2008|        |        |         |         |         |         |       |
--------------------------------------------------------------------------------
| Total comprehensive |        |    -0.4 |     2.6 |         |    -3.7 |  -1.5 |
| income for the      |        |         |         |         |         |       |
| period              |        |         |         |         |         |       |
--------------------------------------------------------------------------------
| Dividend paid       |        |         |         |         |   -62.1 | -62.1 |
| (EUR 0.85 per share)|        |         |         |         |         |       |
--------------------------------------------------------------------------------
| Other adjustments   |        |     0.0 |         |         |     0.0 |   0.0 |
| adjustments|        |        |         |         |         |         |       |
--------------------------------------------------------------------------------
| Balance at |  146.4 |   50.2 |     0.4 |   -13.8 |    -1.2 |    60.0 | 242.0 |
| 31 Mar 2009|        |        |         |         |         |         |       |
--------------------------------------------------------------------------------

*) Includes -3.2 MEUR effective portion of net investment hedge.                


NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS                          

ACCOUNTING PRINCIPLES                                                           

The interim report has been prepared in compliance with International Financial 
Reporting Standards (IFRS) as adopted by EU and IAS 34 Interim Financial        
Reporting. In interim reports Uponor Group follows the same principles as in the
annual financial statements for 2009, with the exception of the changes listed  
below.                                                                          

Hedge accounting                                                                

Hedges of net investments in foreign operations are accounted for from the      
beginning of 2010 for certain designated internal loans as defined by Group     
Treasury Committee. Any gain or loss on the hedging instrument relating to the  
effective portion of the hedge is recognised in other comprehensive income and  
accumulated in other reserves. The gain or loss relating to the ineffective     
portion is recognised immediately in profit or loss.  The application of net    
investment hedges did not result in any one-time effects.                       


Operating segments                                                              

Since 1 January 2009, Uponor has applied three segments in its financial        
reporting. These have been defined based on geographic regions and businesses,  
in accordance with the Group organisation structure effective from 1 October    
2008, as follows:                                                               
 Building Solutions - Europe                                                    
 Building Solutions - North America                                             
 Infrastructure Solutions - Nordic.                                             

The structure will, for the most part, remain as it is today, but as of 1 Jan   
2010 the following redefinitions have been implemented: the reporting of the    
Estonian and Latvian businesses will be split between Building Solutions and    
Infrastructure Solutions, in contrast to the earlier practice of including      
everything within Building Solutions - Europe. In addition, the ventilation and
ground energy product groups that formed part of Infrastructure Solutions are 
now classified as belonging to Building Solutions - Europe.                     

The impact of these redefinitions on segment sizes will be small.               

The new names of the reporting segments are thus:                               
 Building Solutions - Europe                                                    
 Building Solutions - North America                                             
 Infrastructure Solutions.                                                      

In the future, small sales volumes related to infrastructure products in        
north-eastern Europe will also be included in the segment Building Solutions -  
Europe. The size of this business is marginal.                                  

Comparative data for 2009 has been changed to comply with the new structure.    


--------------------------------------------------------------------------------
| PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS                          |
--------------------------------------------------------------------------------
| MEUR                                       |     1-3/ |     1-3/ |     1-12/ |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Gross investment                           |      1.8 |      4.0 |      27.4 |
--------------------------------------------------------------------------------
|  - % of net sales                          |      1.1 |      2.3 |       3.7 |
--------------------------------------------------------------------------------
| Depreciation                               |      7.5 |      7.8 |      32.0 |
--------------------------------------------------------------------------------
| Write downs                                |        - |        - |       0.5 |
--------------------------------------------------------------------------------
| Book value of disposed fixed assets        |      2.1 |      1.1 |       4.6 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| PERSONNEL                                                                    |
--------------------------------------------------------------------------------
| Converted to full time employees           |     1-3/ |     1-3/ |     1-12/ |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Average                                    |    3,173 |    3,572 |     3,426 |
--------------------------------------------------------------------------------
| At the end of the period                   |    3,181 |    3,526 |     3,316 |
--------------------------------------------------------------------------------


--------------------------------------------------------------------------------
| OWN SHARES                                                                   |
--------------------------------------------------------------------------------
|                                            |    31.3. |    31.3. |    31.12. |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Own shares held by the company, pcs        |  160,000 |  160,000 |   160,000 |
--------------------------------------------------------------------------------
| - of share capital, %                      |     0.2% |     0.2% |      0.2% |
--------------------------------------------------------------------------------
| - of voting rights, %                      |     0.2% |     0.2% |      0.2% |
--------------------------------------------------------------------------------
| Accounted par value of own shares held by  |      0.3 |      0.3 |       0.3 |
| the company, MEUR                          |          |          |           |
--------------------------------------------------------------------------------


SEGMENT INFORMATION                                                             

--------------------------------------------------------------------------------
|                     | 1-3/2010                | 1-3/2009                     |
--------------------------------------------------------------------------------
| MEUR                | Exter-| Inter- |  Total | External| Internal|    Total |
|                     |   nal |     nal|        |         |         |          |
--------------------------------------------------------------------------------
| Segment revenue, continuing operations                                       |
--------------------------------------------------------------------------------
| Building Solutions  | 111.9 |    0.1 |  112.0 |   115.3 |     0.3 |    115.6 |
| - Europe            |       |        |        |         |         |          |
--------------------------------------------------------------------------------
| Building Solutions  |  24.5 |      - |   24.5 |    25.0 |       - |     25.0 |
| - North America     |       |        |        |         |         |          |
--------------------------------------------------------------------------------
| Infrastructure      |  21.0 |    0.9 |   21.9 |    30.7 |     0.7 |     31.4 |
| Solutions           |       |        |        |         |         |          |
--------------------------------------------------------------------------------
| Eliminations        |     - |   -1.0 |   -1.0 |       - |    -1.0 |     -1.0 |
--------------------------------------------------------------------------------
| Total               | 157.4 |      - |  157.4 |   171.0 |       - |    171.0 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
|                                               | 1-12/2009                    |
--------------------------------------------------------------------------------
| MEUR                                          | External| Internal|    Total |
--------------------------------------------------------------------------------
| Segment revenue, continuing operations                                       |
--------------------------------------------------------------------------------
| Building Solutions - Europe                   |   481.1 |     1.1 |    482.2 |
--------------------------------------------------------------------------------
| Building Solutions - North America            |   109.0 |       - |    109.0 |
--------------------------------------------------------------------------------
| Infrastructure Solutions                      |   144.0 |     4.1 |    148.1 |
--------------------------------------------------------------------------------
| Eliminations                                  |       - |    -5.2 |     -5.2 |
--------------------------------------------------------------------------------
| Total                                         |   734.1 |       - |    734.1 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| MEUR                                          |    1-3/ |    1-3/ |    1-12/ |
|                                               |    2010 |    2009 |     2009 |
--------------------------------------------------------------------------------
| Segment result, continuing operations                                        |
--------------------------------------------------------------------------------
| Building Solutions - Europe                   |     9.0 |     3.3 |     32.6 |
--------------------------------------------------------------------------------
| Building Solutions - North America            |    -1.8 |    -3.2 |      3.9 |
--------------------------------------------------------------------------------
| Infrastructure Solutions                      |    -4.0 |     0.5 |     14.2 |
--------------------------------------------------------------------------------
| Others                                        |    -1.9 |    -2.4 |     -9.3 |
--------------------------------------------------------------------------------
| Eliminations                                  |     0.2 |     0.8 |     -0.2 |
--------------------------------------------------------------------------------
| Total                                         |     1.5 |    -1.0 |     41.2 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Segment depreciation and impairments, continuing operations                  |
--------------------------------------------------------------------------------
| Building Solutions - Europe                   |     3.3 |     3.7 |     16.2 |
--------------------------------------------------------------------------------
| Building Solutions - North America            |     1.6 |     1.6 |      6.1 |
--------------------------------------------------------------------------------
| Infrastructure Solutions                      |     1.4 |     1.4 |      5.5 |
--------------------------------------------------------------------------------
| Others                                        |     1.1 |     1.0 |      4.1 |
--------------------------------------------------------------------------------
| Eliminations                                  |     0.1 |     0.1 |      0.6 |
--------------------------------------------------------------------------------
| Total                                         |     7.5 |     7.8 |     32.5 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Segment investments, continuing operations                                   |
--------------------------------------------------------------------------------
| Building Solutions - Europe                   |     0.7 |     1.9 |      0.5 |
--------------------------------------------------------------------------------
| Building Solutions - North America            |     0.7 |     1.7 |      5.1 |
--------------------------------------------------------------------------------
| Infrastructure Solutions                      |     0.4 |     0.1 |     20.1 |
--------------------------------------------------------------------------------
| Others                                        |     0.0 |     0.3 |      1.7 |
--------------------------------------------------------------------------------
| Total                                         |     1.8 |     4.0 |     27.4 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| MEUR                                          |   31.3. |   31.3. |   31.12. |
|                                               |    2010 |    2009 |     2009 |
--------------------------------------------------------------------------------
| Segment assets                                                               |
--------------------------------------------------------------------------------
| Building Solutions - Europe                   |   391.9 |   410.1 |    393.0 |
--------------------------------------------------------------------------------
| Building Solutions - North America            |   127.6 |   133.5 |    118.1 |
--------------------------------------------------------------------------------
| Infrastructure Solutions                      |    79.5 |    75.3 |     80.4 |
--------------------------------------------------------------------------------
| Others                                        |   486.0 |   558.2 |    509.9 |
--------------------------------------------------------------------------------
| Eliminations                                  |  -560.3 |  -587.1 |   -602.8 |
--------------------------------------------------------------------------------
| Total                                         |   524.7 |   590.0 |    498.6 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Segment liabilities                                                          |
--------------------------------------------------------------------------------
| Building Solutions - Europe                   |   279.7 |   284.4 |    281.3 |
--------------------------------------------------------------------------------
| Building Solutions - North America            |    76.7 |    87.1 |     69.7 |
--------------------------------------------------------------------------------
| Infrastructure Solutions                      |    58.2 |    65.6 |     60.0 |
--------------------------------------------------------------------------------
| Others                                        |   467.5 |   520.3 |    451.2 |
--------------------------------------------------------------------------------
| Eliminations                                  |  -581.5 |  -609.4 |   -621.6 |
--------------------------------------------------------------------------------
| Total                                         |   300.6 |   348.0 |    240.6 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
|                                               |    1-3/ |    1-3/ |    1-12/ |
|                                               |    2010 |    2009 |     2009 |
--------------------------------------------------------------------------------
| Segment personnel, continuing operations, average                            |
--------------------------------------------------------------------------------
| Building Solutions - Europe                   |   2,220 |   2,536 |    2,416 |
--------------------------------------------------------------------------------
| Building Solutions - North America            |     423 |     442 |      422 |
--------------------------------------------------------------------------------
| Infrastructure Solutions                      |     471 |     533 |      527 |
--------------------------------------------------------------------------------
| Others                                        |      59 |      61 |       61 |
--------------------------------------------------------------------------------
| Total                                         |   3,173 |   3,572 |    3,426 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Reconciliation                                                               |
--------------------------------------------------------------------------------
| MEUR                                          |    1-3/ |    1-3/ |    1-12/ |
|                                               |    2010 |    2009 |     2009 |
--------------------------------------------------------------------------------
| Segment result, continuing operations                                        |
--------------------------------------------------------------------------------
| Segment results total                         |     1.5 |    -1.0 |     41.2 |
--------------------------------------------------------------------------------
| Financial expenses, net                       |    -4.1 |     4.2 |     12.7 |
--------------------------------------------------------------------------------
| Group's profit before taxes                   |    -2.6 |    -5.2 |     28.5 |
--------------------------------------------------------------------------------


CONTINGENT LIABILITIES                                                          

--------------------------------------------------------------------------------
| MEUR                                       |    31.3. |    31.3. |    31.12. |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Group:                                                                       |
--------------------------------------------------------------------------------
| Pledges                                                                      |
--------------------------------------------------------------------------------
| - on own behalf                            |      0.0 |        - |       0.0 |
--------------------------------------------------------------------------------
| Mortgages                                                                    |
--------------------------------------------------------------------------------
| - on own behalf                            |      0.0 |      0.0 |       0.0 |
--------------------------------------------------------------------------------
| Guarantees                                                                   |
--------------------------------------------------------------------------------
| - on own behalf                            |      0.1 |        - |       0.1 |
--------------------------------------------------------------------------------
| - on behalf of others                      |      7.1 |      7.4 |       7.4 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Parent company:                                                              |
--------------------------------------------------------------------------------
| Guarantees                                                                   |
--------------------------------------------------------------------------------
| - on behalf of a subsidiary                |     10.6 |      8.5 |      10.0 |
--------------------------------------------------------------------------------
| - on behalf of others                      |      6.9 |      6.9 |       6.9 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| OPERATING LEASE COMMITMENTS                |     30.4 |     36.0 |      30.1 |
--------------------------------------------------------------------------------


DERIVATIVE CONTRACTS                                                            

--------------------------------------------------------------------------------
| MEUR          | Nominal | Fair    | Nominal | Fair     | Nominal  | Fair     |
|               |   value |   value |   value |    value |    value |    value |
|               |   31.3. |    31.3.|   31.3. |    31.3. |   31.12. |   31.12. |
|               |    2010 |    2010 |    2009 |     2009 |     2009 |     2009 |
--------------------------------------------------------------------------------
| Currency      |   132.6 |    -4.4 |   112.0 |      0.9 |    115.1 |     -0.6 |
| derivatives   |         |         |         |          |          |          |
| - Forward     |         |         |         |          |          |          |
| agreements    |         |         |         |          |          |          |
--------------------------------------------------------------------------------
| Commodity     |     7.2 |    -0.8 |     7.0 |     -2.1 |      7.2 |     -0.7 |
| derivatives   |         |         |         |          |          |          |
| - Forward     |         |         |         |          |          |          |
| agreements    |         |         |         |          |          |          |
--------------------------------------------------------------------------------


DISCONTINUED OPERATIONS                                                         

In 2010 and 2009, the discontinued operations include costs related to the Irish
infrastructure business sold in 2008. These costs stem from soil cleaning       
operations started in 2008.                                                     

--------------------------------------------------------------------------------
| MEUR                                       |     1-3/ |     1-3/ |     1-12/ |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Expenses                                   |      0.4 |        - |       5.7 |
--------------------------------------------------------------------------------
| Profit before taxes                        |     -0.4 |        - |      -5.7 |
--------------------------------------------------------------------------------
| Income taxes                               |        - |        - |       0.0 |
--------------------------------------------------------------------------------
| Profit after taxes                         |     -0.4 |        - |      -5.7 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Profit for the period from discontinued    |     -0.4 |        - |      -5.7 |
| operations                                 |          |          |           |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Cash flow from discontinued operations                                       |
--------------------------------------------------------------------------------
| Cash flow from operations                  |     -0.2 |        - |      -5.2 |
--------------------------------------------------------------------------------


RELATED-PARTY TRANSACTIONS                                                      

--------------------------------------------------------------------------------
| MEUR                                       |     1-3/ |     1-3/ |     1-12/ |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Continuing operations                                                        |
--------------------------------------------------------------------------------
| Purchases from associated companies        |      0.3 |      0.4 |       1.7 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Balances at the end of the period                                            |
--------------------------------------------------------------------------------
| Accounts payables and other liabilities    |      0.1 |      0.0 |       0.0 |
--------------------------------------------------------------------------------


KEY FIGURES                                                                     

--------------------------------------------------------------------------------
|                                            |     1-3/ |     1-3/ |     1-12/ |
|                                            |     2010 |     2009 |      2009 |
--------------------------------------------------------------------------------
| Earnings per share, EUR                    |    -0.03 |    -0.05 |      0.16 |
--------------------------------------------------------------------------------
| - continuing operations                    |    -0.03 |    -0.05 |      0.24 |
--------------------------------------------------------------------------------
| - discontinued operations                  |     0.00 |        - |     -0.08 |
--------------------------------------------------------------------------------
| Operating profit (continuing operations),% |      1.0 |     -0.6 |       5.6 |
--------------------------------------------------------------------------------
| Return on equity, % (p.a.)                 |     -3.7 |     -5.5 |       4.1 |
--------------------------------------------------------------------------------
| Return on investment, % (p.a.)             |     -1.1 |     -3.0 |       8.1 |
--------------------------------------------------------------------------------
| Solvency ratio, %                          |     42.7 |     41.0 |      51.8 |
--------------------------------------------------------------------------------
| Gearing, %                                 |     60.4 |     58.6 |      25.0 |
--------------------------------------------------------------------------------
| Net interest-bearing liabilities           |    135.4 |    141.7 |      64.6 |
--------------------------------------------------------------------------------
| Equity per share, EUR                      |     3.07 |     3.31 |      3.53 |
--------------------------------------------------------------------------------
| - diluted                                  |     3.07 |     3.31 |      3.53 |
--------------------------------------------------------------------------------
| Trading price of shares                                                      |
--------------------------------------------------------------------------------
| - low, EUR                                 |    12.40 |     6.80 |      6.80 |
--------------------------------------------------------------------------------
| - high, EUR                                |    15.66 |     9.20 |     15.10 |
--------------------------------------------------------------------------------
| - average, EUR                             |    13.95 |     7.88 |      9.95 |
--------------------------------------------------------------------------------
| Shares traded                                                                |
--------------------------------------------------------------------------------
| - 1,000 pcs                                |   10,165 |   12,960 |    45,815 |
--------------------------------------------------------------------------------
| - MEUR                                     |      142 |      102 |       456 |
--------------------------------------------------------------------------------

DEFINITIONS OF KEY RATIOS                                                       


Return on Equity (ROE), %	                                                      
			                                                                             
    Profit before taxes - taxes                                                
=   ----------------------------------------	x 100 
    Shareholders' equity + minority interest, average 




Return on Investment (ROI), %                                                   

    Profit before taxes + interest and other financing costs 
=   ----------------------------------------	x 100 
    Balance sheet total - non-interest-bearing liabilities, average 




Solvency, %                                                                     

     Shareholders' equity + minority interest 
=    ----------------------------------------	x 100 
     Balance sheet total - advance payments received 




Gearing, %                                                                      

   Net interest-bearing liabilities 
=  -----------------------------------------	x 100                              
   Shareholders' equity + minority interest 




Net interest-bearing liabilities                                                

=  Interest-bearing liabilities - cash, bank receivables and financial assets 




Earnings per share (EPS)                                                        

    Profit for the period 
=   ------------------------------------------------- 
    Number of shares adjusted for share issue in financial period excluding
treasury 
    shares 



Equity per share ratio                                                          

    Shareholders' equity 
=   -------------------------------------------------- 
    Average number of shares adjusted for share issue at end of year 




Average share price                                                             

    Total value of shares traded (EUR) 
=   --------------------------- 
    Total number of shares traded