Income Statement & Balance Sheet in Energy Sector
Posted by admin on Aug 3rd, 2014 in Consulting Interviews/Cases, Energy Sector, Finance & Accounting | 0 comments
Some Important metrics/key figures to ask or know :
| Electricity production |
| External electricity sales volume |
| External gas sales volume |
| External revenue |
| EBITDA |
| 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 |
| Revenue |
| 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 |
| 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 |
| Inventories |
| Financial receivables |
| Trade accounts receivable |
| Other receivables and other assets |
| Income tax assets |
| Marketable securities |
| Cash and cash equivalents |
| Equity and liabilities |
| Equity |
| Non-current liabilities |
| Provisions |
| Financial liabilities |
| Other liabilities |
| Deferred taxes |
| Current liabilities |
| Provisions |
| Financial liabilities |
| Trade accounts payable |
| Income tax liabilities |
| Other liabilities |