Specific Financial Statement showing the Company’s Revenues and Expenses during the Accounting Period:
Balance | Income | Outcome | Formula | |
---|---|---|---|---|
Base Metrics | Additional Metrics | |||
Revenue | Revenue | |||
Gross Profit | Revenue | COGS | = Revenue - COGS | |
Operating Profit | SG&A | = Gross Profit - SG&A | ||
OPEX | = COGS + SG&A | |||
EBIT | Non-Operating Incomes | Non-Operating Expenses | = Operating Profit + Non-Operating Incomes - Non-Operating Expenses | |
EBITDA | = EBIT + Depreciation + Amortization | |||
Interest | = EBIT - Interest | |||
Net Income | Income Tax | = EBT − Income Tax = EBT * ( 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 Incomes | = Revenue + Non-Operating Incomes + Incomes from Working Capital + Income from Fixed Assets sold | |||
Total Expenses | = OPEX + CAPEX + Non-Operating Expenses | |||
(indirect from P&L) | = Previous Cash Balance + FCF - Interest + Loans − Dividends |
See also
Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
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