I have 200 units in inventory, bought $5 each. I buy 300 at the same price and sell 280. What is the value of the inventories on the balance sheet at the end of the period?

I sell 500 units at $40 each. The Accounts Receivable amounted to $25,000 at the beginning of the period. It amounts to $18,000 at the end of the period. How much did I cash in during the period?

Why is an impairment loss on inventories recognized in exceptional income and not in operating profit?

In which case does the income tax appear as a liability?

Economies of scale are seen when sales increase

Can it happen that the result decreases while the cash flow increases?

Current funds from operations do not include exceptional items.

Produce at constant fixed costs products that are not sold, but stored,

The dividend appears on the balance sheet when it is decided and in the cash flow statement when it is paid.

Investing is preparing for the future. The income statement measures the profitability of the current year. So, the investments do not appear there.