Income Statement & Balance Sheet in Energy Sector

Some Important metrics/key figures to ask or know :

Electricity production
External electricity sales volume
External gas sales volume
External revenue
Operating result
Income before tax
Net income/shareholders’ share in income
Recurrent net income
Return on capital employed (ROCE)
Weighted average cost of capital (WACC) before tax
Value added
Capital employed
Cash flows from operating activities
Capital expenditure
Property, plant and equipment and intangible assets
Financial assets
Free cash flow
Number of shares outstanding (average)
Earnings per share
Recurrent net income per share
Dividend per share

Income Statement:

Revenue (including natural gas tax /electricity tax)
Natural gas tax /electricity tax
Other operating income
Cost of materials
Staff costs
Depreciation, amortisation, and impairment losses
Other operating expenses
Income from investments accounted for using the equity method
Other income from investments
Financial income
Finance costs
Income before tax
Taxes on income


Balance Sheet:

Non-current assets
Intangible assets
Property, plant and equipment
Investment property
Investments accounted for using the equity method
Other non-current financial assets
Financial receivables
Other receivables and other assets
Income tax assets
Deferred taxes
Current assets
Financial receivables
Trade accounts receivable
Other receivables and other assets
Income tax assets
Marketable securities
Cash and cash equivalents
Equity and liabilities
Non-current liabilities
Financial liabilities
Other liabilities
Deferred taxes
Current liabilities
Financial liabilities
Trade accounts payable
Income tax liabilities
Other liabilities


Translate this post