CFI Accountingfactsheet-1499721167572

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TM
CFI
Assets
+ Cash & cash equivalents
+ Inventory
+ Accounts receivable
+ Plant, property & equipment
+ Intangible assets
+ Others
= Total assets (A)
Liabilities
+ Accounts payable
+ Short-term debt
+ Long-term debt
+ Others
= Total liabilities (B)
Shareholders’ equity (C) [A=B+C)
Revenue
- Cost of sales
= Gross profit
- SG&A expenses
+ Other income
- Other expenses
= Earnings before interest & taxes
+ Interest income
- Interest expenses
= Earnings before taxes
- Tax
= Net income
- Dividends
= Retained earnings
Operating profit
+ Depreciation/Amortization
+ Other non-cash charges
- Increase in inventory
- Increase in a/c receivable
+ Increase in a/c payable
= Operating cash flow
- Net interest paid
- Tax paid
= Net operating cash flow
- Capital expenditure
- Dividends
± Change in equity
± Change in debt
= Change in cash & cash equiv.
Assets
+ Cash & cash equivalents
+ Inventory
+ Accounts receivable
+ Plant, property & equipment
+ Intangible assets
+ Others
= Total assets (A)
Liabilities (B)
+ Accounts payable
+ Short-term debt
+ Long-term debt
+ Others
= Total liabilities
Shareholders’ equity (C) [A=B+C]
Accounting Factsheet
INCOME STATEMENT CASH FLOW STATEMENT CLOSING BALANCE SHEET
OPENING BALANCE SHEET