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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
Gross Income
= Sales - COGS

Gross Margin= Gross Income / Revenue · 100 %
Operating Income
= Gross Income - OPEX = Sales - COGS - OPEX

Operating Margin= Operating Income / Revenue · 100 %

OPEX= SG&A + R&D + Depreciation + Amortization
EBIT
= Operating Income + Non-Operating Revenue  - Non-Operating Expenses

EBITDA= EBIT + Depreciation & Amortization

EBITDA Margin= EBITDA / Revenue · 100 %

EBT


= EBIT - Interest
Net Income= Bottom Line= EBT − Income Tax  = EBT * ( 1- IncomeTaxRate)

Profit Margin= Net Income / Total Revenue · 100 %

Retained Earnings= Net Income  − Dividends

NOPAT

= Net Income - after-tax Non-Operating Revenue + after-tax Non-Operating Expenses + after-tax Interest


Total Expenses= COGS + OPEX + CAPEX + Non-Operating Expenses

Link with the Cash Flow 
OCF

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

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

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 ]