Non-finance people, and sometimes even professionals, confuse various finance ndicators, e.g. NOPAT (Net operating profits after taxes) with EBITDA (Earnings before interest, taxes, depreciation& amortization) or FCF (Free cash flow) with FCFE (Free cash flow to equity). Attached presentation visualizes linkage between major P&L and Cash Flow indicators.

1. https://ru.linkedin.com/in/tarakanov-artem-cfo-mba-acca
Essential P&L and Cash Flow indicators
Series: Finance formulas
GR
- Discounts/allowances
NR
- COGS
GP
- SC&A
EBIT (NOPBT) + D&A = EBITDA
- Taxes
EBIAT (NOPAT)
+ D&A
- DWC
CFO
- CAPEX = NNI + RE
+ Net other investing activities
FCF (FCFF)
- Interest
+ Net borrowings
FCFE
- Dividends
+ Net equity contribution
NCF = CFO + CFI + CFF
GR Gross revenue
NR Net revenue
COGS Cost of goods sold
GP Gross profit
SC&A Selling, general and administrative costs
D&A Depreciation& amortization
EBIT Earnings before interest and taxes
EBIAT Earnings before interest after taxes
EBITDA Earnings before iterest, taxes, depreciation& amortization
NOPBT Net operating profits before taxes
NOPAT Net operating profits after taxes
WC Working capital
CAPEX Capital expenditures
NNI Net new investments
RE Replacement expenditures
FCF Free cash flow
FCFF Free cash flow to firm
FCFE Free cash flow to equity
NCF Net cash flow
CFO Cash flow from operations
CFI Cash flow from investments
CFF Cash flow from financing activities

2. Net other investing activities
+ Receipts in the form of company loans
- Payments in the form of company loans
+ Receipts from Fixed assets sales
- Payments to purchase bonds or shares of other companies
Net equity contribution
+ Receipts from issuing stock
- Re-acquisition of stock
- Dividends
https://ru.linkedin.com/in/tarakanov-artem-cfo-mba-accaSeries: Finance formulas
Essential P&L and Cash Flow indicators
+ EBIT
CFO - Taxes
+ D&A
- DWC
- CAPEX
+ Receipts in the form of company loans
CFI - Payments in the form of company loans
+ Receipts from Fixed assets sales
- Payments to purchase bonds or shares of other companies
+ Receipts from issuing stock
- Re-acquisition of stock
CFF* - Dividends
+ Debt principals raised
- Debt principals paid
- Interest
*IFRS classification
+ Interest
CF to debtholders - Debt principals raised
+ Debt principals paid
- Dividends
CF to shareholders - Receipts from issuing stock
+ Re-acquisition of stock
CF to investors = CF to debtholders + CF to shareholders
Net borrowings
+ Debt principals raised
- Debt principals paid