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

Balance		Income	Outcome	Formula
Base Metrics	Additional Metrics
Revenue		Revenue
Gross Profit		Revenue	COGS	= Revenue - COGS
	Gross Margin			= Gross Profit / Revenue · 100 %
Operating Profit			SG&A	= Gross Profit - SG&A
	Operating Margin			= Operating Profit / Revenue · 100 %
	OPEX			= COGS + SG&A
EBIT		Non-Operating Incomes	Non-Operating Expenses	= Operating Profit + Non-Operating Incomes - Non-Operating Expenses
	EBITDA			= EBIT + Depreciation + Amortization
	EBITDA Margin			= EBITDA / Revenue · 100 %
EBT			Interest	= EBIT - Interest
Net Income			Income Tax	= EBT − Income Tax = EBT * ( 1- IncomeTaxRate)
Profit Margin				= Net Income / Revenue · 100 %
	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 Incomes			= Revenue + Non-Operating Incomes + Increase of Working Capital + Income from Fixed Assets sold
	Total Expenses			= OPEX + CAPEX + Non-Operating Expenses
	Cash Balance (indirect from P&L)			= Previous Cash Balance + FCF − Dividends + Loans

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 ]