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