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P&L Statement Fundamentals Explained

The document is a presentation outline on profit and loss (P&L) statements. It introduces P&L statements and key definitions. It then outlines the sections on revenue, expenses, and profits in a P&L statement. Specifically, it discusses revenue from operations and other income, various types of expenses like cost of goods sold, taxes, and depreciation, and finally the different levels of profits calculated like gross margin, EBITDA, and net income.

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Ajit Mishra
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95 views6 pages

P&L Statement Fundamentals Explained

The document is a presentation outline on profit and loss (P&L) statements. It introduces P&L statements and key definitions. It then outlines the sections on revenue, expenses, and profits in a P&L statement. Specifically, it discusses revenue from operations and other income, various types of expenses like cost of goods sold, taxes, and depreciation, and finally the different levels of profits calculated like gross margin, EBITDA, and net income.

Uploaded by

Ajit Mishra
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd

Fundamentals of Finance

P&L Statement

Group-1
Ashwin, Ajit, Ashutosh, Satya
Presentation Outline
Introduction
Revenue
Expenses
Profit
Introduction
What is P&L Statement?
Key Definitions:
Retained Earnings
Expensing
Capitalizing
Amortization
Revenue
Revenue from Operations
Other income
Expenses
COGS
SG&A Expenses
Depreciation & Amortization Expenses
Finance Cost
Exceptional Items
Taxes
Profits
Gross Margin
EBITDA
Operational Income (EBIT)
PBT
Net Income (PAT)

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