Balance | Formula |
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Base Metrics | Additional Metrics |
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Total Revenue | = Top Line | Total Revenue = Sales + Non-Operating Revenue |
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| Sales |
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| Non-Operating Revenue |
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| COGS | Direct Expenses |
Gross Income |
| = Sales − COGS |
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Gross Margin |
| = Gross Income / Sales · 100 % |
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| SG&A |
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EBITDA |
| = Gross Income – SG&A = Sales − COGS – SG&A |
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EBITDA Margin |
| = EBITDA / Sales · 100 % |
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| D&A |
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Operating Income |
| = EBITDA − D&A = Sales − COGS – SG&A − D&A |
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Operating Margin |
| = Operating Income / Sales · 100 % |
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| Non-operating Expenses |
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EBIT |
| = EBITDA – D&A + Non-Operating Revenue – Non-operating Operating Expenses = Total Revenue − COGS – SG&A – D&A - Non-operating Expenses |
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| Interest |
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EBT |
| = EBIT − Interest |
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| Income Tax | = EBT · IncomeTaxRate |
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Net Income | = Bottom Line | = EBT − Income Tax |
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Profit Margin |
| = Net Income / Total Revenue · 100 % |
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| NOPAT | = Net Income − after-tax Non-Operating Revenue + after-tax Non-Operating Expenses + after-tax Interest |
| Retained Earnings | = Net Income − Dividends |
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Link to the Cash Flow |
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OPEX |
| SG&A + D&A |
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OCF |
| = Net Income + Non-Cash Expenses − ( Closing Working Capital - Opening Working Capital ) |
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FCF |
| = OCF + ( Income from Fixed Assets sold - CAPEX ) |
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NCF |
| = FCF - Dividends + Loan-in - Loan-out |
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Closing Cash Balance | (indirect from P&L) | = Opening Cash Balance + FCF − Dividends + Loan-in − Loan-out |
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