Profit & Loss statement

The Profit & Loss statement, also Income statement, is a time period calculation which contrasts expenses with revenue. When revenues exceed expenses the company has generated a profit. When expenses exceed revenues the company has generated a loss.

Presentation Possibilities

Graph	Data is shown as graph
Table	Data is shown as table (unit: in 1'000 or 1)

Time Period

Year	Data is shown on yearly basis.
Quarter	Data is shown on quarterly basis (3 months).
Month	Data is shown on monthly basis.

Tabular Representation

Sales

This row shows total Sales of each time period (in years, quarters or months). Furthermore the sum of all Sales over the whole Project Lifetime and the minimum and maximum of Sales are shown.

Individual Sale entities

Individual Sales of each entity.

-

Opex

This row shows total Opex of each time period (in years, quarters or months). Furthermore the sum of all Opex over the whole Project Lifetime and the minimum and maximum of Opex are shown.

Individual Opex entities

Individual costs of each Opex entity.

=

EBITDA

EBITDA (earnings before interest, taxes, depreciation and amortization) shows the profit before Interests, Taxes and Depreciations on tangible assets and on intangible assets.

-

Depreciation

This row shows total Depreciation of each time period (in years, quarters or months). Furthermore the sum of all Depreciations over the whole Project Lifetime and the minimum and maximum Depreciation are shown.

Not Tax neutral	Depreciation on Capex and Transactional Expenditures which affect Taxes.
Tax neutral	Tax neutral Depreciations on Capex and Transactional Expenditures.

=

EBIT

EBIT (earnings before interest and taxes) shows the profit before Interests and Taxes.

-

Interest

This row shows total Interest expenditures and revenues of each time period (in years, quarters or months). Furthermore the sum of all Interest expenditures and revenues over the whole Project Lifetime and the minimum and maximum of Interest expenditures and revenues are shown.

Debt	Interest expenditures on Debt.
Shareholder Loan	Interest expenditures on Shareholder Loans.
Reserves	Interest revenues on Reserves.

=

EBT

EBT (earnings before taxes) shows the profit before Taxes.

-

Taxes

This row shows total Taxes of each time period (in years, quarters or months). Furthermore the sum of all Taxes over the whole Project Lifetime and the minimum and maximum of Taxes are shown.

Individual Tax entities

Individual Tax entities of the Project.

=

NOPAT

NOPAT (net operating profit after taxes) shows the company result after Taxes respective the operative profit after Taxes.

Graphical Representation

The graphical representation shows the net income affecting positions including Sales, Opex, Depreciations, Interests and Taxes and the resulting business indicators EBITDA and NOPAT.