Académique Documents
Professionnel Documents
Culture Documents
+ Intangibles
Current assets = All assets of the company that will not
remain with the company for more than a year
Current asset = Cash + bank balances + Receivables +
sundry debtors + Inventory
Cash and bank balances = Cash held
Inventory = All the assets which are ready or will be
ready for sale but have not been sold off yet.
Inventory = Raw material + Stock in progress + Finished
goods inventory + A dvanced payments
Advance payments or prepayments = It is the assets for
which company has not received service or product yet.
70 (COGS)
Gross Profit
30
Less: SG&A
EBITDA
Less: Depreciation
EBIT
Less: Interest
PBT
Less: Tax
PAT
Dividends
Net Income