Synonym: Statement of Income = Profit and Loss = P&L
Specific Financial Statement showing the Company’s Revenues and Expenses during the Accounting Period:
| Balance | Formula | |
|---|---|---|
| Base Metrics | Additional Metrics | |
| Total Revenue | = Top Line | Total Revenue = Sales + Non-Operating Revenue |
| Sales | ||
| Non-Operating Revenue | ||
| COGS | Direct Expenses | |
| Gross Income | = Sales − COGS | |
| Gross Margin | = Gross Income / Sales · 100 % | |
| D&A | ||
| Operating Income | = Sales − COGS − D&A | |
| Operating Margin | = Operating Income / Sales · 100 % | |
| SG&A | ||
| EBITDA | = Gross Income - SG&A | |
| EBITDA Margin | = EBITDA / Sales · 100 % | |
| EBIT | = EBITDA - D&A + Non-Operating Revenue | |
| Interest | ||
| = EBIT − Interest | ||
| Income Tax | = EBT · IncomeTaxRate | |
| Net Income | = Bottom Line | = EBT − Income Tax |
| Profit Margin | = Net Income / Total Revenue · 100 % | |
| NOPAT | = Net Income − after-tax Non-Operating Revenue + after-tax Non-Operating Expenses + after-tax Interest | |
| Retained Earnings | = Net Income − Dividends | |
| Link to the Cash Flow | ||
| OPEX | ||
| OCF | = Net Income + Non-Cash Expenses − ( Closing Working Capital - Opening Working Capital ) | |
| FCF | = OCF − CAPEX | |
Closing Cash Balance | (indirect from P&L) | = Opening Cash Balance + FCF − Dividends + Loan-in − Loan-out |
Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
[ Balance sheet ] [ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash Flow ]