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 |
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Formula |
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Base Metrics |
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Additional Metrics | |
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Total |
Revenue |
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= Top Line | Total Revenue = Sales + Non-Operating Revenue | |
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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 | = |
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EBITDA / Sales · 100 % | ||
D&A | ||
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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 |
Link to the Cash Flow |
Income from Fixed Assets sold
+ Increase in Working Capital
CAPEX
+ Reduction in Working Capital
OPEX | ||
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OCF | = Net Income + |
Non-Cash Expenses − ( Closing Working Capital - Opening Working Capital ) | ||
FCF | = OCF + ( Income from Fixed Assets sold - CAPEX ) |
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NCF | = |
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Closing Cash |
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(indirect from P&L) | = |
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Opening Cash Balance |
See also
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Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
[ Cash Balance sheet ]
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group | editors |
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[ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash Flow ]
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title | Editor |
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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…)
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