Synonym: Statement of Income = Profit and Loss = P&L
Specific Financial Statement showing the Company’s Revenues and Expenses during the Specific financial statements showing the company’s revenues and expenses during a 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 | ||
Income from Fixed Assets sold
+ Increase in Working Capital
CAPEX
+ Reduction in Working Capital= 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
...
Business / Business Administration / Financial Management / Financial Accounting
...
| group | editors |
|---|
[ Balance sheet ] [ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash Flow ]
...
| bgColor | papayawhip |
|---|
...
| title | Editor |
|---|
Revenue = Sum of all submitted invoices
Expenses = Cost of sales and purchase/production of sold products
Depreciation/Amortization = write off the expendables
Total Cost = Expenses + Depreciation/Amortization
Gross profit = Sales revenue − Total Direct Cost
EBITDA (earnings before interest, taxes, depreciation and amortization) = Gross profit − overheads
EBIT (earnings before interest and taxes) = EBITDA - Depreciation/Amortization = Sales revenue − Direct Expenses − overheads
EBT (earnings before taxes, also called pretax profit) = EBIT - Interest
Net Income = EBT − Income Tax
Retained earnings = Net Income − Dividends
Free Cash Flow = Net Income +/- Changes in working capital (changes in current assets – changes in current liabilities) +/- Changes in the gross book value of Fixed assets (in other words purchase of fixed assets. Fixed assets being equipment, machinery, R&D, etc…)
...