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Income Statement

A report of revenue, expenses, and profit over a period (quarter or year).

Income Statement

The income statement answers: Is the business profitable?

Common line items

  • Revenue: Sales from products/services
  • Gross profit: Revenue minus cost of goods sold
  • Operating income: Profit after operating expenses
  • Net income: Profit after all expenses, taxes, and interest

Tips

Look at multi-period trends (not one quarter) and compare margins to peers.

Key Takeaways

  • Compare metrics over multiple periods to identify trends.
  • Always consider industry context when evaluating numbers.
  • Combine with other metrics for a complete picture.