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What´s the difference between revenues / expenses and cash inflows and outflows?
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 are projections of income statement used for?
To set goals, identify ways to improve profitability, for investors
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´s the basic structure of a P&L?
Sales Revenues, Operating Expenditures, EBITDA, D&A, EBIT, Interests, EBT, Taxes, Net Profit/Loss
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 BS?
Assets: current and fixed assets, Liabilities: equity + debt