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Synonym: Statement of Income = Profit and Loss = P&L


Specific Financial Statement showing the Company’s Revenues and Expenses during the Accounting Period:

BalanceFormula
Base MetricsAdditional Metrics
Total Revenue= Top Line Total Revenue = Sales + Non-Operating Revenue

Sales

Non-Operating Revenue

COGSDirect Expenses
Gross Income
= Sales − COGS
Gross Margin
= Gross Income / Sales · 100 %

SG&A
EBITDA
= Gross Income – SG&A = Sales − COGS – SG&A
EBITDA Margin
= EBITDA / Sales · 100 %

D&A
Operating Income
= EBITDA  − D&A = Sales − COGS  – SG&A − D&A
Operating Margin
= Operating Income / Sales · 100 %

Non-operating Expenses

Impairment Loss, non-recurring expenses etc.
EBIT
= EBITDA – D&A + Non-Operating Revenue – Non-Recurring Expenses = Total Revenue − COGS – SG&A – D&A - Non-Recurring Expenses

 Interest

EBT


= 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-Recurring Expenses + after-tax Interest


Retained Earnings

= Net Income  − Dividends


Link to the Cash Flow 



OPEX

SG&A + D&A

OCF

= Net Income +  Non-Cash Expenses  − ( Closing Working Capital - Opening Working Capital )

FCF

= OCF + ( Income from Fixed Assets sold - CAPEX )

NCF

= FCF  - Dividends + Loan-in  -  Loan-out

Closing Cash Balance 

(indirect from P&L)

= Opening Cash Balance  +  FCF  − Dividends + Loan-in − Loan-out


See also

Business / Business Administration / Financial Management / Financial Accounting / Financial Statement 

[ Balance sheet ] [ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash Flow ]

[ R&D record in P&L ]