Key ratios - Fin Rep

extra cash flow

sales growth %

revenues 2024/revenues 2023-1

earnings per capital share (EPS growth%)

EPS 2024/EPS 2023-1

return on equity % (outgoing)

profit of the year/equity 2024

return on cap employment% (outgoing)

(operating profit + financial income)/(equity + borrowings+borrowings+post employment benefits)

operating margins%

operating profit/revenue

gross proft margin%

gross profit/revenues

EBITDA margin%

operating profit - deprecations/revenues

turnover capital employed

revenues/(equity+borrowings+borrowings+post employment benefits)

debt to equity

(borrowings + borrowings + post employment benefits )/equity

equity to asset%

equity/total assets

Big cash flow statement

Net income 20x2-20x1

Depreciations

Cash flow from income statement: (n+d)

Receviables

Inventory

Operating liabilities

Change in operation capital: (r+i+OpLi)

Cash flow from operations: (n+d+change in op cap)

Investment in PPE: PPE 20x2-20x1 - Depreciations

Cash flow after investments: (change in op cap+ invest PPE)

Change in interest bearing debt

Change in equity

Sum of financing: (debt + equity)

Calculate the investments

Machinery outgoing- Machinary ingoing+Deprecations

Calculate operating cash flow.

Profit before tax-(Inventory outgoing-Inventory ingoing)+Deprecations