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@wikipedia


Synonym:
 Statement of Income = Profit and Loss = P&L


Specific Financial StatementSpecific financial statements showing the Company’s revenuesRevenues and expensesExpenses during a the Accounting Period:

Balance
Income
Formula
Outcome
Base Metrics
Formula
Additional Metrics
Total
Gross Profit
Revenue
COGSRevenue - COGS
Top Line Total Revenue = SalesNon-Operating Revenue

Sales

Non-Operating Revenue

COGSDirect Expenses
Gross Income
Sales − COGS
Gross Margin
Gross Income / Sales · 100 %
EBIT

SG&A
EBITDA
=
 
Gross
Profit - 
Income – SG&A = Sales − COGS – SG&A
OPEX
EBITDA Margin
COGS + SG
EBITDA / Sales · 100 %

D&A
Operating Income
= EBITDA  − D&A = Sales − COGS  – SG&A − D&A
Operating Margin
=
 Gross Profit - SG&A + Depreciation&Amortization

EBT

InterestEBIT - InterestNet Income
 Operating Income / Sales · 100 %

Non-operating Expenses

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

EBT


EBIT − Interest


 Income Tax= EBT · IncomeTaxRate
Net IncomeBottom Line
Income Tax
= EBT − Income Tax 
Profit Margin
Net Income / Total Revenue · 100 %

NOPAT

=

 EBIT * ( 1- IncomeTaxRate)

Net Income − after-tax Non-Operating Revenue + after-tax Non-Recurring Expenses + after-tax Interest


Retained Earnings
Dividends

= Net Income 

− Dividends

Free

Link to the Cash Flow 

Income from Fixed Assets sold

Increase in Working Capital




OPEX

SG&A + D&A

OCF

CAPEX

Reduction in Working Capital

= Net Income +

( Changes in 

  Non-Cash Expenses  − ( Closing Working Capital - Opening Working Capital )

FCF

= OCF + ( Income from Fixed Assets sold - CAPEX )

Total Expenses
NCF

=

 OPEX

 FCF  - Dividends +

 CAPEX

Loan-in Loan-out

Closing Cash

Cash

Balance 

(indirect from P&L)

=

Previous 

Opening Cash Balance

 + Collections + Loans + ( FCF  - Revenue )  Dividends 

  +  FCF  − Dividends Loan-in − Loan-out


See also

...

Business / Business Administration / Financial Management / Financial Accounting / Financial Statement 

Balance sheet ] [ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash Flow ]

R&D record in P&LCash Balance ]