Specific financial statements showing the company’s revenues and expenses during a Accounting Period:
| Balance | Income | Outcome | Formula |
|---|---|---|---|
| Gross Margin | Revenue | COGS | = Revenue - COGS |
| EBIT (Operating Margin) | SG&A | = Gross Margin - SG&A | |
| OPEX | = COGS + SG&A | ||
| EBITDA | = Gross Margin - SG&A + Depreciation/Amortization | ||
| EBT | Interest | = EBIT - Interest | |
| Net Income | Income Tax | = EBT − Income Tax = EBIT * ( 1- IncomeTaxRate) | |
| Retained Earnings | Dividends | = Net Income − Dividends | |
| Free Cash Flow | Income from Fixed Assets sold + Increase in Working Capital | CAPEX + Reduction in Working Capital | = Net Income + ( Changes in Working Capital ) + ( Income from Fixed Assets sold - CAPEX ) |
| Total Expenses | = OPEX + CAPEX | ||
| Cash Balance (from P&L) | = Previous Cash Balance + FCF + Collections - Revenues − Dividends + New Loans | ||
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Cash Balance ]