CFI
TM
Accounting Factsheet
OPENING BALANCE SHEET
Assets
INCOME STATEMENT
CASH FLOW STATEMENT
CLOSING BALANCE SHEET
Revenue
Operating profit
Assets
Depreciation/Amortization
+
Cash & cash equivalents
+
Cash & cash equivalents
-
Cost of sales
+
+
Inventory
=
Gross profit
+
Other non-cash charges
+
Inventory
+
Accounts receivable
Increase in inventory
+
Accounts receivable
Plant, property & equipment
SG&A expenses
-
+
-
Increase in a/c receivable
+
Plant, property & equipment
Intangible assets
Other income
-
+
+
Increase in a/c payable
+
Intangible assets
Others
Other expenses
+
+
-
+
Others
Earnings before interest & taxes
Operating cash flow
Total assets (A)
=
=
=
-
Net interest paid
=
Total assets (A)
+
Interest income
-
Tax paid
-
Interest expenses
=
Net operating cash flow
Liabilities (B)
=
Earnings before taxes
-
Capital expenditure
+
Accounts payable
-
Tax
-
Dividends
+
Short-term debt
=
Net income
±
Change in equity
+
Long-term debt
-
Dividends
±
Change in debt
+
Others
Change in cash & cash equiv.
Total liabilities
Retained earnings
=
=
=
Liabilities
+
Accounts payable
+
Short-term debt
+
Long-term debt
+
Others
=
Total liabilities (B)
Shareholders’ equity (C) [A=B+C)
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Shareholders’ equity (C) [A=B+C]
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