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NET INCOME & OPERATING CASH FLOW (OCF) If Revenue = $240; COGS = $30; SGA = $18; Depreciation = $16; Interest Expense = $5; Tax Rate = 40%.

What is Net Income? [ $102.6 ]
What is OCF? [ $123.6 ]
Explanation please!

User Nidhi
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1 Answer

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Final answer:

Net Income is the amount of money that remains after subtracting all expenses from the total revenue. Operating Cash Flow (OCF) is a measure of how much cash a company generates from its regular business operations. The Net Income in this case is $102.6, and the OCF is $123.6.

Step-by-step explanation:

Net Income:

Net Income is the amount of money that remains after subtracting all expenses from the total revenue. To calculate Net Income, you subtract the Cost of Goods Sold (COGS), Selling, General, and Administrative Expenses (SGA), Depreciation, Interest Expense, and Taxes from the revenue.

In this case, the Net Income can be calculated as follows:

Revenue - COGS - SGA - Depreciation - Interest Expense - Tax = Net Income

$240 - $30 - $18 - $16 - $5 - (40% x $240) = $102.6

Operating Cash Flow (OCF):

Operating Cash Flow (OCF) is a measure of how much cash a company generates from its regular business operations. It is calculated by adding the depreciation expense to the net income.

In this case, the OCF can be calculated as follows:

Net Income + Depreciation = OCF

$102.6 + $16 = $123.6

User Pavel Nefyodov
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