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 (indirect from P&L) | = Previous Cash Balance + FCF + Collections - Revenues − Dividends + New Loans |
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Cash Balance ]