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How Are The Three Financial Statements Related

Financial

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Habakuki Hussen
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26 views1 page

How Are The Three Financial Statements Related

Financial

Uploaded by

Habakuki Hussen
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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How Are the Three C

USD
ash Flow Statement

Financial Statements USD


Balance Sheet
C ash flows from operating activities

Linked?
N et Income

Assets A dd: Tax expense


Non-current assets A dd: Interest expense
Property, plant and equipment (PPE) Operating profit (EBIT)
Current assets Depreciation & amortization

Income Statement Inventory

Trade receivables
Change in inventory

USD Change in trade receivables


Cash and cash equivalents
Change in trade payables
Revenue Total assets Net cash flow from operating activities
Cost of goods sold (COGS)

Gross profit Equity and liabilities C ash o s from investing activities

fl w
Equity Purchase/disposal of PPE
Operating expenses Purchase/disposal of PPE
Share capital
Net cash flow from investing activities
EBITDA R etained earnings

Depreciation & amortization C ash flows from financing activities


Total equity
Issues of share capital

Non-current liabilities ong-term borrowing received/repaid


Operating profit (EBIT) L

Long-term borrowings
Interest expense Net cash flow from financing activities
Current liabilities
Earnings before tax (EBT) Trade payables
Net cash flow for the period
Tax expense Cash and cash equivalents at the beginning of the period

T otal liabilities Cash and cash equivalents at the end of the period

Net income Total equity and liabilities Net increase/decrease in cash

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