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Specific Financial Statement showing the Company’s Revenues and Expenses during the Accounting Period:
| Balance | Formula | |
|---|---|---|
| Base Metrics | Additional Metrics | |
| Total Revenue | = Top Line | Total Revenue = Sales + Non-Operating Revenue |
| Sales | ||
| Non-Operating Revenue | ||
| COGS | Direct Expenses | |
| Gross Income | = Sales − COGS | |
| Gross Margin | = Gross Income / | |
| Sales · 100 % |
| SG&A | ||
|---|---|---|
| EBITDA | = |
| Gross Income |
| – SG&A = |
| Sales − COGS |
| – SG&A | ||
| EBITDA Margin | = |
|---|
| EBITDA / |
| Sales · 100 % |
| D&A | ||
|---|---|---|
| Operating Income | = EBITDA − D&A = Sales − COGS – SG&A |
| − D&A | ||
| Operating Margin | = Operating Income / Sales · 100 % | |
|---|---|---|
| Impairment Loss, non-recurring expenses etc. | ||
| EBIT | = EBITDA – D&A + |
| Non-Operating Revenue |
| – Non- |
| Recurring Expenses |
| = Total Revenue − COGS – SG&A – D&A - Non-Recurring Expenses | |
| Interest |
|---|
| = EBIT − Interest | ||
| Income Tax | = EBT · IncomeTaxRate | |
| Net Income | = Bottom Line | = EBT − Income Tax |
| Profit Margin | = Net Income / Total Revenue · 100 % |
|---|
| NOPAT | = Net Income − after-tax Non-Operating Revenue + after-tax Non- |
Recurring Expenses + after-tax Interest | ||
| Retained Earnings | = Net Income − Dividends | |
| Link | ||
| to the Cash Flow | ||
| OPEX | ||
|---|---|---|
| OCF | = Net Income + Non-Cash Expenses − ( Closing Working Capital - Opening Working Capital ) | |
| FCF | = | |
OCF + |
( Income from Fixed Assets |
sold - CAPEX ) | ||
| NCF | ||
|---|---|---|
Closing Cash Balance | (indirect from P&L) | = Opening Cash Balance + FCF − Dividends + Loan-in − Loan-out |
See also
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Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
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