PROFIT & LOSS

Volume
Gross Price
LTC's
Net Price
Price increase due to accelerated amortization of assets
Part Price
Commercial Discounts
CapEx Financed by Customer
SALES OF PARTS
Steel Scrap
Aluminium Scrap
Outbound Freight
PRODUCTION VALUE PARTS
Steel Purchases
Aluminium Purchases
Other Purchases
Outsourcinf
Inbound Freights, Packaging
VALUE ADDED PARTS
Labor Expenses Variable
Repairs & Maintenance Variable
Utilities Variable
CONTRIBUTION MARGIN PARTS
Labor Expenses Fixed
Repairs & Maintenance Fixed
General Expenses + Travel Expenses + Utilities Fixed
Expenses Similar to Depreciation
Other Income & Expenses
PRODUCTION EBITDA PARTS
SALES OF PROTOTYPES
VALUE ADDED PROTOTYPES
Variable expenses (Labor & Overhead) Prototypes
Fixed expenses (Labor & Overhead) Prototypes
PRODUCTION EBITDA PROTOTYPES
SALES OF TOOLING
PRODUCTION VALUE TOOLING
VALUE ADDED TOOLING
Variable expenses (Labor & Overhead) Tooling
Fixed expenses (Labor & Overhead) Tooling
PRODUCTION EBITDA TOOLING
Regional Expenses
Divisional Expenses
Group Management Expenses + BU
MANAGEMENTE EBITDA
Depreciation on Accounting
MANAGEMENT EBIT
Income Tax
NET PROFIT / LOSS
Depreciation on Accounting Reversed
Changes in Working Capital
(Increase) / Decrease in Inventories
(Increase) / Decrease in Trade and other receivables
(Increase) / Decrease in Trade and other payables
CASH FLOW FROM OPERATING ACTIVITIES
Payments on investments
New Investmet allocated
Exisiting Assets Capital Allocation
Proceeds froms Divestments
Terminal Value
CASH FLOW FROM INVESTING ACTIVITIES
FREE Cash Flow
& LOSS

VOLUMES

REVENUES

CONSUMPTIONS

MANUFACTURING

OTHER COSTS

PROTOTYPES

TOOLING
 DEPRECIATION

INVESTING IN WORKING CAPITAL

FIXED ASSETS CAPEX

 PROFIT & LOSS
SALES OF PARTS
Steel Scrap
Aluminium Scrap
Outbound Freight
PRODUCTION VALUE PARTS
Steel Purchases
Aluminium Purchases
Other Purchases
Outsourcinf
Inbound Freights, Packaging
VALUE ADDED PARTS
Labor Expenses Variable
Repairs & Maintenance Variable
Utilities Variable
CONTRIBUTION MARGIN PARTS
Labor Expenses Fixed
Repairs & Maintenance Fixed
General Expenses + Travel Expenses + Utilities Fixed
Expenses Similar to Depreciation
Other Income & Expenses
PRODUCTION EBITDA PARTS
PRODUCTION EBITDA PROTOTYPES
PRODUCTION EBITDA TOOLING
Regional Expenses
Divisional Expenses
Group Management Expenses + BU
MANAGEMENTE EBITDA
& LOSS

VOLUMES

REVENUES

CONSUMPTIONS

MANUFACTURING

OTHER COSTS

PROTOTYPES
TOOLING

DEPRECIATION