NET PROFIT - START LINE | |||||||||
Definition | |||||||||
This number is taken straight from the bottom line of the income statement. | |||||||||
Calculation rule | |||||||||
The net profit number in this case does not include dividends. | |||||||||
Comment | |||||||||
This is the starting point of the cash flow statement. Net profit is adjusted for non-cash items to arrive at Cash Flow from Operating Activities. | |||||||||
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