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What´s the basic structure of a BS?
Assets: current and fixed assets, Liabilities: equity + debt
What´s the use of a BS?
Shows the amount of debt, to calculate gearing and liquidity ratios
What´s the basic structure of a P&L?
Sales Revenues, Operating Expenditures, EBITDA, D&A, EBIT, Interests, EBT, Taxes, Net Profit/Loss
What is EBITDA and how do we calculate it?
Earnings before Interests, Taxes, Depreciation and Amortization = Operating income before D&A that can be used to pay debt or investments
What are projections of income statement used for?
To set goals, identify ways to improve profitability, for investors
What does a CF statement show + what is its use?
cash inflows and cash outflows of an enterprise, the result = net cashflow (surplus or deficit), used for liquidity management
What´s the difference between revenues / expenses and cash inflows and outflows?
