Synonym: Statement of Income = Profit and Loss = P&L
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 |
Income from Fixed Assets sold
Increase in Working Capital
| OPEX | ||
|---|---|---|
| OCF |
= Net Income + |
Non-Cash Expenses − ( Closing Working Capital - Opening Working Capital ) | ||
| FCF | = OCF + ( Income from Fixed Assets sold - CAPEX ) |
|---|
| NCF | = |
|---|
- |
Closing Cash |
|---|
(indirect from P&L) | = |
|---|
Opening Cash Balance + FCF |
− Dividends + |
See also
...
Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
...