Ball Corporation (BALL) operates in the metal packaging industry and provides sustainable packaging solutions for beverage, food, and household products. The company's financial performance is reflected in its income statement, which showcases its revenue and expenses over a specific period. Revenue is the total amount of money generated from the sale of products or services. BALL's total revenue is a key indicator of its financial health, as it represents the company's ability to generate income. Gross profit is the amount left after deducting the cost of goods sold from total revenue. It reflects the company's profitability at the most basic level.
EBIT, or earnings before interest and taxes, is a measure of a company's operating performance. It indicates how much profit the company generates from its core operations, excluding interest and tax expenses. BALL's EBIT provides insights into its operational efficiency and profitability. EBITDA, or earnings before interest, taxes, depreciation, and amortization, is another important financial metric. It measures a company's overall profitability, taking into account its operating and non-operating income. EBITDA is often used to assess a company's ability to generate cash flow.
Net income from stockholders refers to the profit remaining after all expenses and taxes have been deducted from total revenue. It represents the earnings available to common stockholders after accounting for interest expenses and taxes. BALL's net income from stockholders indicates the company's overall profitability and ability to generate returns for its shareholders. The balance sheet provides a snapshot of a company's financial position at a specific point in time. It lists the company's assets, liabilities, and stockholders' equity.
BALL's total assets represent the value of all the resources owned by the company, including cash, investments, and property. Total liabilities include the company's debts and other financial obligations. Stockholders' equity, also known as shareholder's equity, represents the company's net worth. It is calculated by subtracting total liabilities from total assets. Cash equivalents are highly liquid assets that can be readily converted into cash. These include treasury bills, commercial paper, and short-term government bonds.
Net debt refers to a company's total debt minus its cash and cash equivalents. It is an important indicator of a company's financial leverage and ability to fulfill its debt obligations. BALL's net debt provides insights into its overall solvency and financial strength. Cash flow refers to the movement of money in and out of a company. It is a key metric for assessing a company's liquidity and ability to generate cash. Operating cash flow represents the cash generated from the company's core business activities.
Investing cash flow reflects the cash used for acquiring or disposing of long-term assets, such as property, plant, and equipment. It is an important indicator of a company's capital expenditure and investment decisions. Financing cash flow represents the cash used for financing activities, such as issuing or repurchasing stock, paying dividends, and servicing debt. Free cash flow is the cash remaining after deducting capital expenditures from operating cash flow. It is a measure of a company's ability to generate cash for growth opportunities or to return to shareholders.