Synonym: Statement of comprehensive incomeIncome = 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 |
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− COGS | ||
Gross Margin | = Gross Income / |
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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 |
− 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 |
− ( Closing Working Capital - Opening Working Capital ) | ||
FCF | = |
---|
OCF + |
( Income from Fixed Assets sold - CAPEX ) |
NCF | = |
---|
- |
Closing Cash |
---|
(indirect from P&L) | = |
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Opening Cash Balance + FCF |
− Dividends + |
See also
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Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
[ Balance sheet ] [ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash Flow ]
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after-tax Non-Operating Expenses
after-tax Interest
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= Net Income - after-tax Non-Operating Revenue + after-tax Non-Operating Expenses + after-tax Interest
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Reduction in Working Capital
Increase in Working Capital
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= Net Income + Non-Cash Expenses - ( Closing Working Capital - Opening Working Capital )
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Income from Fixed Assets sold
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(indirect from P&L)
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