Case 01 · Corporate income statement
Income Statement — Nexus Corporação S.A.
Fiscal year 2024
Base case
Drag to simulate. Deductions and COGS follow revenue; operating expenses, depreciation and financial result are fixed — that combination is what produces operating leverage.
Gross margin
36.9%
EBITDA margin
18.9%
Net margin
9.3%
Revenue YoY
+15.6%
| Account | Amount (R$) | Vertical % |
|---|---|---|
| Gross Sales Revenue | R$95,840,000 | 100.0% |
| (–) Deductions & Taxes | (R$12,200,000) | -12.7% |
| Net Revenue | R$83,640,000 | 87.3% |
| (–) Cost of Goods Sold | (R$48,320,000) | -50.4% |
| Gross Profit | R$35,320,000 | 36.9% |
| (–) Operating Expenses | (R$17,200,000) | -17.9% |
| EBITDA | R$18,120,000 | 18.9% |
| (–) Depreciation & Amortization | (R$2,640,000) | -2.8% |
| EBIT | R$15,480,000 | 16.2% |
| Financial Result | (R$1,140,000) | -1.2% |
| (–) Income Taxes | (R$5,430,980) | -5.7% |
| Net Income | R$8,909,020 | 9.3% |
Source: model spreadsheet · illustrative data · vertical analysis calculated over gross revenue.