This is a draft cheat sheet. It is a work in progress and is not finished yet.
Chp 2Financial Statements, CF, Taxes
Accounting equation |
Assets(FA+CA) = Lia (Debts) + Shareholders Equity (Owners Equity) |
Cash Flow from Assets (CFA) Aka Free CF (FCFF) |
Cash Flow to Bondholders (Creditors) + Cash Flow to Shareholders (Owners) |
CHP 2 SOFP, IS, CF, Taxes
Cash Flow from Assets (CFA) = Free CF (FCFF) |
Cash Flow to Bondholders (Creditors) + Cash Flow to Shareholders (Owners) |
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OCF + N.Capital Spending(NCS) - △NWC [CA-CL] |
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EBIT + Dep – Taxes – NCS - △NWC |
CF to creditors (creditors) |
Interest Paid – Net new borrowing [LTDebt end- LTDebt begin] |
CF to shareholders (owners) |
Dividends paid – Net new equity raised [Common stock end- Common stock begin] |
OCF |
Earnings b4 Interest & Taxes (EBIT) + Dep -Taxes |
Net Capital Spending (NCS/CAPEX) | -ve: if sells more assets than purchases |
Ending NFA – Beginning NFA + Dep (purchases of FA – Sales of FA) |
NCS |
Fixed A Bought - Fixed A Sold |
△NWC |
(CA end-CL end)-(CA beg -CA beg) |
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