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Balance sheet ] [ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash Flow ]

R&D record in P&L ]

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EBT

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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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Non-Cash Expenses 

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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CAPEX

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Cash Balance 

(indirect from P&L)

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