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