@wikipedia


Specific financial statements showing the company’s revenues and expenses during a Accounting Period:


Revenue
Expenses= Direct Expenses + Indirect Expenses
EBITDA = Revenue - Expenses + Depreciation/Amortization
EBIT= Revenue - Expenses
EBT= EBIT - Interest
Net Income= EBT − Income Tax
Retained earnings = Net Income  − Dividends
Free Cash Flow=  Net Income + Working Capital + Cash-in from sold Fixed Assets - CAPEX
Cash BalancePrevious Cash Balance + FCF + Collections - Revenues − Dividends + Loans



See also

Business / Business Administration / Financial Management / Financial Accounting 




Revenue = Sum of all submitted invoices

Expenses  = Cost of sales and purchase/production of sold products

Depreciation/Amortization = write off the expendables  

Total Cost = Expenses + Depreciation/Amortization

Gross profit = Sales revenue − Total Direct Cost

EBITDA (earnings before interest, taxes, depreciation and amortization)  = Gross profit − overheads 

EBIT (earnings before interest and taxes) = EBITDA - Depreciation/Amortization =  Sales revenue − Direct Expenses − overheads 

EBT (earnings before taxes, also called pretax profit) = EBIT - Interest 

Net Income = EBT − Income Tax

Retained earnings = Net Income  − Dividends

Free Cash Flow = Net Income +/- Changes in working capital (changes in current assets – changes in current liabilities) +/- Changes in the gross book value of Fixed assets (in other words purchase of fixed assets. Fixed assets being equipment, machinery, R&D, etc…)

Cash Balance = Previous Cash Balance + Free Cash Flow - Dividends