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Essential P&L and Cash Flow indicators
Series: Finance formulas
GR...
Net other investing activities
+ Receipts in the form of company loans
- Payments in the form of company loans
+ Receipts ...
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Essential P&L and Cash Flow indicators

Non-finance people, and sometimes even professionals, confuse various finance ndicators, e.g. NOPAT (Net operating profits after taxes) with EBITDA (Earnings before interest, taxes, depreciation& amortization) or FCF (Free cash flow) with FCFE (Free cash flow to equity). Attached presentation visualizes linkage between major P&L and Cash Flow indicators.

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Essential P&L and Cash Flow indicators

  1. 1. https://ru.linkedin.com/in/tarakanov-artem-cfo-mba-acca Essential P&L and Cash Flow indicators Series: Finance formulas GR - Discounts/allowances NR - COGS GP - SC&A EBIT (NOPBT) + D&A = EBITDA - Taxes EBIAT (NOPAT) + D&A - DWC CFO - CAPEX = NNI + RE + Net other investing activities FCF (FCFF) - Interest + Net borrowings FCFE - Dividends + Net equity contribution NCF = CFO + CFI + CFF GR Gross revenue NR Net revenue COGS Cost of goods sold GP Gross profit SC&A Selling, general and administrative costs D&A Depreciation& amortization EBIT Earnings before interest and taxes EBIAT Earnings before interest after taxes EBITDA Earnings before iterest, taxes, depreciation& amortization NOPBT Net operating profits before taxes NOPAT Net operating profits after taxes WC Working capital CAPEX Capital expenditures NNI Net new investments RE Replacement expenditures FCF Free cash flow FCFF Free cash flow to firm FCFE Free cash flow to equity NCF Net cash flow CFO Cash flow from operations CFI Cash flow from investments CFF Cash flow from financing activities
  2. 2. Net other investing activities + Receipts in the form of company loans - Payments in the form of company loans + Receipts from Fixed assets sales - Payments to purchase bonds or shares of other companies Net equity contribution + Receipts from issuing stock - Re-acquisition of stock - Dividends https://ru.linkedin.com/in/tarakanov-artem-cfo-mba-accaSeries: Finance formulas Essential P&L and Cash Flow indicators + EBIT CFO - Taxes + D&A - DWC - CAPEX + Receipts in the form of company loans CFI - Payments in the form of company loans + Receipts from Fixed assets sales - Payments to purchase bonds or shares of other companies + Receipts from issuing stock - Re-acquisition of stock CFF* - Dividends + Debt principals raised - Debt principals paid - Interest *IFRS classification + Interest CF to debtholders - Debt principals raised + Debt principals paid - Dividends CF to shareholders - Receipts from issuing stock + Re-acquisition of stock CF to investors = CF to debtholders + CF to shareholders Net borrowings + Debt principals raised - Debt principals paid

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  • SongmingHuang3

    May. 30, 2018

Non-finance people, and sometimes even professionals, confuse various finance ndicators, e.g. NOPAT (Net operating profits after taxes) with EBITDA (Earnings before interest, taxes, depreciation& amortization) or FCF (Free cash flow) with FCFE (Free cash flow to equity). Attached presentation visualizes linkage between major P&L and Cash Flow indicators.

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