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Generate the Report by going to the Extensions menu→Cash Flow Statements and financial Ratios →Financial Reports.
The Report contains all the analysis data processed by the extension:
- Reclassified balance sheet
- Reclassified Profit and Loss Statement
- Control Sums table
Reclassified Balance Sheet
The reclassification of accounts allows for the display of a series of values, results and intermediate margins that contain more information than the traditional structure.
- Current Assets: All the assets of a company that are expected to be sold or used as a result of standard business operations over the next year.
- Fixed Assets: Items, such as property or equipment, a company plans to use over the long-term to help generate income.
- Total Assets: The sum of current assets and fixed assets.
- Debt Capital: Is the capital that a business raises by taking out a loan. It is a loan made to a company, typically as growth capital, and is normally repaid at some future date.
- Own Capital: It is the capital owned by the company.
- Total Liabilites and equity: The sum of Debt Capital and Own Capital.
Reclassified Profit and Loss Statement
- Added value: The difference between operating costs and operating revenues incurred for resources outside the company, expresses the company's ability to create wealth and then remunerate the various production factors and stakeholders.
- MOL /EBITDA: "Earning Before Interests, Taxes, Depreciation and amortization" is obtained by subtracting from production revenues the costs of production (including internal costs such as personnel costs), without considering provisions and depreciation. As it does not contain economic items without monetary movement, its value assumes very important information for financial investors.
- EBIT :"Earning Before interests and Taxes", helps to understand whether the company is also able to cover the financial charges arising from its financial commitments.
Control Sums
Resumes the totals of the reclassified accounts (Assets, Liabilities and Equity , Annual Result). Checks that the sums calculated in the analysis match the totals in the accounting sheets and that Assets and Labilities and equity match.
- Accounting Total column: Represents the actual total in the accounts.
- Calculated Total column: Represents the total calculated by the program based on the groups entered.
- Difference column: Represents the difference found between the total in the accounts and the calculated total for each year. The value equal to 0, otherwise will be displayed an error message, which means that there may have been an error in entering the accounts/groups .In this case it is useful to check in the dialogue that you have entered the groups correctly.