[TU-A1100] Cheat sheet

Working capital

Working capital = Inventories + Accounts receivable - Accounts payable
Change in working capt. = End of year - Beg. of year

Cost of Goods Sold

Cost of Goods Sold = Beginning Inventory + Inventory Purchases – End Inventory

Gross Margin

(Revenue - Cost of Goods Sold) / Revenue * (100%)

Operating income != EBT

Ebitda - planned depreciation

Profit

= Operating income - income taxes - interest
= Ebitda - planned depreciation - income taxes - interest

Shareholder’s equity(SE)

SE = Total Assets - Total liabilities    OR
SE = Share Capital + Retained Earnings - Treasury shares

Dividends

= Retained earnings end - Retained earnings beg.

Cash Flow from Operations (CFO)

= Ebitda + Working Capital beg. - Working Capital end - Interest paid - ( tax rate * (Operating Income - Interest amortized))

Cash Flow from Financing (CFF)

= Loans end - Loans beg. - (Retained earnings in the end of financing year)

Cash Flow from Investments (CFI)

= (Non current Assets in the beg). - (depreciation) - (Non current Assets in the end)
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