Balance | Formula |
---|
Base Metrics | Additional Metrics |
|
---|
Total Revenue | = Top Line | Total Revenue = Sales + Non-Operating Revenue |
---|
| Sales |
|
| Non-Operating Revenue |
|
Gross Income |
| = Sales − COGS |
---|
| Gross Margin | = Gross Income / Revenue · 100 % |
---|
Operating Income |
| = Gross Income − OPEX = Sales − COGS − OPEX |
---|
| Operating Margin | = Operating Income / Revenue · 100 % |
---|
| OPEX | = SG&A + R&D + Depreciation + Amortization |
EBIT |
| = Operating Income + Non-Operating Revenue − Non-Operating Expenses |
---|
| EBITDA | = EBIT + Depreciation & Amortization |
---|
| EBITDA Margin | = EBITDA / Revenue · 100 % |
---|
EBT |
| = EBIT − Interest |
---|
Net Income | = Bottom Line | = EBT − Income Tax = EBT * ( 1 − IncomeTaxRate) = EBIT − Interest − Income Tax |
---|
| Profit Margin | = Net Income / Total Revenue · 100 % |
---|
| Retained Earnings | = Net Income − Dividends |
---|
| NOPAT | = Net Income − after-tax Non-Operating Revenue + after-tax Non-Operating Expenses + after-tax Interest |
|
Link with to the Cash Flow |
OCF |
| = Net Income + Non-Cash Expenses − ( Closing Working Capital - Opening Working Capital ) |
---|
FCF |
| = OCF + ( Income from Fixed Assets sold − CAPEX ) |
---|
Closing Cash Balance | (indirect from P&L) | = Opening Cash Balance + FCF − Dividends + Loan-in − Loan-out |
---|