Essentials Of Financial Management

Eugene F. Brigham Joel F. Houston

Jun-Ming Hsu Yoon Kee Kong A.N. Bany-Ariffin

4th Edition, Chapter 3 – Financial Statements, Cash Flow, and Taxes

Financial Statements and Reports
Annual report => the most important report that corporations issue to stock holder

Verbal Section => often presented as a letter from chair person.

• Describes the firm’s operating result during the past year

• Discusses new developments tat will affect future operations

Four Basic financial Statements

•The Balance Sheet

•The Income Statement

•The statement of Clash flows

•The Statement of Stockholders

The Income Statement

Operating income (or EBIT) = Sales revenues – Operating Costs

 Earning per Share (EPS) =

 Dividends per Share (DPS) =

 Book Value per Share (BVPS) =

Statement of Cash Flows
A report that Shows how items that affect the balance sheet and
income statement affect the firm’s cash flow

Statement of Stockholders’ Equity

A Statement that shows by how much a firm’s equity changed
during the year and why this changed occured
Free Cash Flow
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MVA and EVA
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Income Taxes
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