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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 | ||
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= 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 | ||
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 ) | |
NCF | ||
Closing Cash Balance | (indirect from P&L) | = Opening Cash Balance + FCF − Dividends + Loan-in − Loan-out |
See also
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Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
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