Specific financial statements showing the company’s revenues and expenses during a Accounting Period:
| Balance | Income | Outcome | Formula |
|---|---|---|---|
| Revenue | |||
| COGS | |||
| OPEX | |||
| Gross Margin | = Revenue - COGS | ||
| Operating Margin | = Gross Margin - OPEX = Revenue - COGS - OPEX | ||
| EBITDA | = Revenue - OPEX + Depreciation/Amortization | ||
| EBIT | = Revenue - OPEX | ||
| EBT | = EBIT - Interest | ||
| Net Income | = EBT − Income Tax | ||
| Retained earnings | = Net Income − Dividends | ||
| Free Cash Flow | Cash-in from Fixed Assets sold + Increase in Working Capital | CAPEX + Reduction in Working Capital | = Net Income + Working Capital + Cash-in from Fixed Assets sold - CAPEX |
| Cash Balance | = Previous Cash Balance + FCF + Collections - Revenues − Dividends + Loans |
See also
Business / Business Administration / Financial Management / Financial Accounting