Reclassified Income Statement Consolitated Pro-forma Consolidated Pro-forma Consolidated Pro-forma Consolidated
   Three months ended 31 March 2014 Three months ended 31 March 2013 Full Year 2013 Full year 2012
€/000
Net revenues from sales and services 10,605 9,131 68,084 70,218
EBITDA 4,219 906 11,213 8,852
EBIT 2,188 29 2,795 2,686
Net profit for the period 240 1,593 3,948 3,036
Total Group equity 58,993 54,961 61,490 51,724
Total net financial position 162,346 129,669 152,724 80,633
Ratios
ROE 4,42% 6,58% 6,86% 6,24%
EBITDA margin 39,79% 9,92% 16,47% 12,61%
Current net Financial Position / Equity 0,26x 0,99x 0,52x 0,83x
Net Financial Position / Equity 2,75x 2,36x 2,48x 1,56x
Net Financial Position / EBITDA 11,18x 17,78x 13,62x 9,11x

The accounting principles adopted to prepare the Pro-forma Consolidated Financial Information and the Consolidated Financial Statements are the International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board and adopted by the European Union.