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


BalanceIncomeOutcomeFormula

Revenue



COGS


OPEX
Gross Margin

= Revenue - COGS
Operating Margin

= Gross Margin - OPEX = Revenue - COGS - OPEX
EBITDA 

= Revenue - OPEX + Depreciation/Amortization
EBIT

= Revenue - OPEX
EBT

= EBIT - Interest
Net Income

= EBT − Income Tax
Retained earnings 

= Net Income  − Dividends
Free Cash Flow

Cash-in from Fixed Assets sold

+ Increase in Working Capital

CAPEX

+ Reduction in Working Capital

= Net Income + Working Capital + Cash-in from Fixed Assets sold - CAPEX
Cash Balance

= Previous 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