Answers to technical questions
Quiz yourself by thinking what should be in
each of the black spaces below before clicking
on it to display the answer.
Help!
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| Income Statement | Net Sales
- COGS
= Gross Profit
- SG&A
- Dep.
= Operating Profit
- Interest Exp.
= Pre-tax Income
- Income Tax
= Net Income
Dividends (Shown at bottom)
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| Free Cash Flows | (Sales-COGS-SG&A-Depreciation)=EBIT
EBIT(1-Tax Rate)
+ Depreciation
- CAPX
- Change in NWC
= FCF
Note: Change in NWC is: (Current Assets - Current Liabilities) or (Inventory+A/R-A/P)
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| Statement of Cash Flows (SoCF): Main Sections | +/- Cash Flows From Operations
+/- Cash Flows From Investment Activities
+/- Cash Flows From Financing Activities
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Net Change In Cash During Period
+ Beginning of Year Cash Account
= End of Year Cash
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| SoCF: Cash Flows From Operations | Operating profit
+/- Adjustments to net earnings
+ Depreciation
- Accounts receivable
+ Accounts payable
- Inventory
+/- Other adjustments to earnings
= Net cash flow from operations
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| SoCF: Cash Flows From Investment Activities | - Purchases of marketable securities
+ sales of marketable securities
- Loans made to borrowers
+ Collections on loans
- Purchases of plant and real estate assets
+ sales of plant and real estate assets
= Net cash flow from investment
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| SoCF: Cash Flows From Financing Activities | + Proceeds from ST borrowings
- Payments to settle ST debts
+ Proceeds from issuing bonds
+ Proceeds from issuing stock
- Dividends paid
= Net cash flow from financing activities
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| Balance Sheet: Assets | Current:
+Cash
+Securities
+Receivables
+Inventory & Supplies
Fixed:
+Land
+Structures
+PP&E
+CAPX
-Accum. Dep.
Intangibles/Other
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| Balance Sheet: Liabilities + Stock Holders Equity | Current:
+Payables
+Accrued Income Taxes
+Accrued Expenses
+Bonds & Debt Due<1yr
=Total Current Liabilities
LT Liabilities:
+LT Debt
+LT Lease Obligations
Stockholders Equity
+Pref/Comm Stock
+Capital in Excess of Par
+Retained Earnings
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| Retained Earnings | The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders' equity on the balance sheet.
RE = Beginning RE + NI - Div.
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Created by:
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