decom_BS

decom_BS - A=L+SE A=L+SE A=CA (current asset) +LTA CA=...

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A=L+SE Δ A= Δ L+ Δ SE Δ A= Δ CA (current asset) + Δ LTA Δ CA= Δ operating CA+ Δ non-operating CA Δ LTA=CAPEX (capital expenditure) – depreciation + Δ non-operating LTA Δ L= Δ CL+ Δ LTL Δ CL= Δ operating CL+ Δ S-T Debt Δ LTL= Δ L-T Debt Δ SE= Δ CE (contributed equity)+ Δ RE= Δ CE+(NI-Div) NI=(EBIT-Interest Expenditure + other non-operating income) * (1-t) Collecting all the items: Δ OCA+ Δ NOCA+CAPEX-dep+ Δ NOLTA= Δ OCT+ Δ S-T debt+ Δ L-T debt+(EBIT-Int Exp + other non-operating income) * (1-t)-Div+
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