Analysis

Income Statement: Definition

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Simple Definition

Shows how much money a company made and spent over a period of time.

Why It Matters

The income statement shows if a company is making or losing money. It starts with Revenue (sales), subtracts costs and expenses, and ends with Net Income (profit). When Apple reports 'record quarterly revenue,' that's income statement news. Growing revenue with growing profits is ideal; growing revenue with shrinking profits is a red flag.

Key Points

  • Key line items: Revenue → Gross Profit → Operating Income → Net Income
  • Compare to previous quarters and years - is revenue growing? Are profit margins stable?
  • Watch out for one-time items that can make profits look better or worse than reality

Related Terms

Common Questions

Shows how much money a company made and spent over a period of time. The income statement shows if a company is making or losing money. It starts with Revenue (sales), subtracts costs and expenses, and ends with Net Income (profit).

The income statement shows if a company is making or losing money. It starts with Revenue (sales), subtracts costs and expenses, and ends with Net Income (profit). When Apple reports 'record quarterly revenue,' that's income statement news. Growing revenue with growing profits is ideal; growing revenue with shrinking profits is a red flag.

Key line items: Revenue → Gross Profit → Operating Income → Net Income

Compare to previous quarters and years - is revenue growing? Are profit margins stable?

Watch out for one-time items that can make profits look better or worse than reality