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Specific Financial Statement showing the Company’s Revenues and Expenses during the Accounting Period:

COGS SG&A Non-Operating Expenses Interest Dividendsafter-tax Non-Operating Revenue Increase in Working Capital CAPEX

Balance		Income	Outcome	Formula
Base Metrics	Additional Metrics	Total Revenue = Operating Revenue + Non-Operating Revenue
Total Revenue	Gross Profit
	Operating Revenue
	Non-Operating Revenue
Gross Income		= Revenue Sales - COGS
	Gross Margin	= Gross ProfitIncome / Revenue · 100 %
Operating Profit	Depreciation & Amortization	Income		= Gross Income - OPEX = Sales - COGS - OPEX= Gross Profit - SG&A
	Operating Margin	= Operating ProfitIncome / Revenue · 100 %
	Overheads	OPEX	= SG&A + Depreciation & Amortization	OPEX	= COGS R&D + Overheads = COGS Depreciation + SG&A + Depreciation & Amortization
EBIT	Non-Operating Incomes			= Operating ProfitIncome + Non-Operating IncomesRevenue - Non-Operating Expenses
	EBITDA	= EBIT + Depreciation & Amortization
	EBITDA Margin	= EBITDA / Revenue · 100 %
EBT			= EBIT - Interest
Net Income	Income Tax		= EBT − Income Tax = EBT * ( 1- IncomeTaxRate)
	Profit Margin	= Net Income / Revenue · 100 %
	Retained Earnings		= Net Income − Dividends
	NOPAT	after-tax Non-Operating Expenses after-tax Interest		= Net Income - after-tax Non-Operating Revenue + after-tax Non-Operating Expenses + after-tax Interest

Link with the Cash Flow
OCF	Non-Cash Expenses Reduction in Working Capital			= Net Income + Non-Cash Expenses - ( Closing Working Capital - Opening Working Capital )
FCF	Income from Fixed Assets sold			= OCF + ( Income from Fixed Assets sold - CAPEX )
	Total Incomes	= Revenue + Non-Operating Incomes + Increase in Working Capital + Income from Fixed Assets sold
	Total Expenses	= OPEX + CAPEX + Non-Operating Expenses
	Cash Balance (indirect from P&L)	= Previous Cash Balance + FCF − Dividends + Loans

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