Specific financial statements showing the company’s revenues and expenses during a Accounting Period:
| Revenue | ||||
|---|---|---|---|---|
| Expenses | = Direct Expenses + Indirect Expenses | |||
| EBITDA | = EBIT + Depreciation/Amortization | |||
| EBIT | = Revenue - Expenses | |||
| EBT | = EBIT - Interest | |||
| Net Income | = EBT − Income Tax | |||
| Retained earnings | = Net Income − Dividends | |||
| Free Cash Flow | = Net Income+/- Changes in working capital (changes in current assets – changes in current liabilities) +/- Changes in the gross book value of Fixed assets (in other words purchase of fixed assets. Fixed assets being equipment, machinery, R&D, etc…) | |||
| Cash Balance | Previous Cash Balance + FCF + Collections - Revenues − Dividends + Loans |
See also
Business / Business Administration / Financial Management / Financial Accounting