NOPAT

VirtualM

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Under the Capital Budgeting chapter, is NOPAT the same as (S - C - D) (1 - T)? They seem to be the same thing, but I’m wondering why not just use the same terms to prevent confusion.
 
NOPAT is EBIT(1-t), it stands for net operating profit after tax
 
Yes, understanding the difference between that and “Cash Flow” I feel is something they will test significantly. NOPAT is what you have listed, after tax cash flow adds back depreciation. Keep this in mind.
 
You are right. IMO, both are the same
S-C-D = EBIT
and if you multiply EBIT with (1-T), that is after tax operating income = NOPAT
When you add back depreciation, that becomes operating cash flow
 
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