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Income Statement

Sometimes called the profit and loss statement, an income statement is one of the three basic financial statements.  The Income Statement reports a company's revenues, expenses and the resulting net income or net loss over a specific period of time, such as a calendar quarter. Subcomponents of an income statement include:

  • Gross profit
  • Operating profit
  • Pretax profit and
  • Profit after tax 

By:  Michael C. Dennis