Specific financial statements showing the Company’s Revenues and Expenses during the Accounting Period:
| Balance | Income | Outcome | Formula |
|---|---|---|---|
| Gross Profit | Revenue | COGS | = Revenue - COGS |
| Operational Profit | SG&A | = Gross Profit - SG&A | |
| OPEX | = COGS + SG&A | ||
| EBIT | Non-Operating Incomes | Non-Operating Expenses | = Operational Profit + Non-Operating Incomes - Non-Operating Expenses |
| EBITDA | = EBIT - SG&A + Depreciation + Amortization | ||
| 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 | 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 + Collections + Loans + ( FCF - Revenue ) − Dividends | ||
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Cash Balance ]