@wikipedia


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


BalanceIncomeOutcomeFormula
Gross ProfitRevenueCOGS= Revenue - COGS
EBIT (Operating Margin)
SG&A= Gross Profit - SG&A
OPEX
= COGS + SG&A
EBITDA 
= Gross Profit - SG&A + Depreciation&Amortization
EBT
Interest= EBIT - Interest
Net Income
Income Tax= EBT − Income Tax = EBIT * ( 1- IncomeTaxRate)
Retained Earnings 
Dividends= Net Income  − Dividends
Free Cash Flow

Income from Fixed Assets sold

+ Increase in Working Capital

CAPEX

+ Reduction in Working Capital

= Net Income + ( Changes in Working Capital ) + ( Income from Fixed Assets sold - CAPEX )
Total Expenses
= OPEX + CAPEX
Cash Balance (indirect from P&L)

= Previous Cash Balance + Collections + Loans + ( FCF  - Revenue ) − Dividends 




See also

Business / Business Administration / Financial Management / Financial Accounting 

[ Cash Balance ]




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