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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 |
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See also
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Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
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