Financial Statement

Income
Statement

The profit and loss statement — tracking revenue, expenses, and the bottom line that defines business profitability.

Income Statement
Topics103
Categories11
EquationR - E = NI
Profit Waterfall
Revenue
COGS
Gross
OpEx
Net
Section 01

Normalized and Adjusted Items

Normalized and Adjusted Items

Tax Effect Of Unusual Items

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Normalized and Adjusted Items

Tax Rate For Calculations

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Normalized and Adjusted Items

Normalized EBITDA

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Normalized and Adjusted Items

Normalized Diluted EPS

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Normalized and Adjusted Items

Normalized Basic EPS

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Normalized and Adjusted Items

Total Unusual Items

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Normalized and Adjusted Items

Total Unusual Items Excluding Goodwill

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Normalized and Adjusted Items

Normalized Income

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Normalized and Adjusted Items

Reported Normalized Diluted EPS

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Normalized and Adjusted Items

Reported Normalized Basic EPS

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Section 02

Key Profitability Metrics

Key Profitability Metrics

Net Income From Continuing Operating Net Minority Interest

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Key Profitability Metrics

Reconciled Depreciation

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Key Profitability Metrics

Reconciled Cost Of Revenue

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Key Profitability Metrics

EBITDA

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Key Profitability Metrics

EBIT

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Key Profitability Metrics

Net Interest Income

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Key Profitability Metrics

Interest Expense

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Key Profitability Metrics

Interest Income

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Key Profitability Metrics

Operating Income

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Key Profitability Metrics

Total Operating Income as Reported

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Section 03

EPS Including Discontinued Operations

EPS Including Discontinued Operations

Continuing And Discontinued Diluted EPS

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EPS Including Discontinued Operations

Continuing And Discontinued Basic EPS

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EPS Including Discontinued Operations

Net Income From Continuing And Discontinued Operation

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Section 04

Per Share Data

Per Share Data

Dividend Per Share

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Per Share Data

Diluted Average Shares

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Per Share Data

Basic Average Shares

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Per Share Data

Diluted Earnings Per Share(EPS)

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Per Share Data

Diluted EPS Other Gains Losses

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Per Share Data

Tax Loss Carryforward Diluted EPS

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Per Share Data

Diluted Accounting Change

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Per Share Data

Diluted Extraordinary

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Per Share Data

Diluted Discontinuous Operations

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Per Share Data

Diluted Continuous Operations

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Per Share Data

Basic Earnings Per Share(EPS)

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Per Share Data

Basic EPS Other Gains Losses

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Per Share Data

Tax Loss Carryforward Basic EPS

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Per Share Data

Basic Accounting Change

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Per Share Data

Basic Extraordinary

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Per Share Data

Basic Discontinuous Operations

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Per Share Data

Basic Continuous Operations

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Per Share Data

Diluted NI Avaliable To Common Stockholders

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Per Share Data

Average Dilution Earnings

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Section 05

Net Income Attribution

Net Income Attribution

Net Income Common Stockholders

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Net Income Attribution

Other Under Preferred Stock Dividend

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Net Income Attribution

Preferred Stock Dividends

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Net Income Attribution

Net Income

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Net Income Attribution

Minority Interests

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Net Income Attribution

Net Income Including Non Controlling Interests

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Net Income Attribution

Net Income From Tax Loss Carryforward

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Net Income Attribution

Net Income Extraordinary

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Net Income Attribution

Net Income Discontinuous Operations

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Net Income Attribution

Net Income Continuous Operations

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Section 06

Pretax Income and Non Operating Items

Pretax Income and Non Operating Items

Earnings From Equity Interest Net Of Tax

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Pretax Income and Non Operating Items

Tax Provision

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Pretax Income and Non Operating Items

Pretax Income

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Pretax Income and Non Operating Items

Other Income Expense

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Pretax Income and Non Operating Items

Other Non Operating Income Expenses

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Pretax Income and Non Operating Items

Net Non Operating Interest Income Expense

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Pretax Income and Non Operating Items

Total Other Finance Cost

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Pretax Income and Non Operating Items

Interest Expense Non Operating

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Pretax Income and Non Operating Items

Interest Income Non Operating

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Pretax Income and Non Operating Items

Special Income Charges

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Pretax Income and Non Operating Items

Gain On Sale Of PPE

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Pretax Income and Non Operating Items

Gain On Sale Of Business

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Pretax Income and Non Operating Items

Other Special Charges

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Pretax Income and Non Operating Items

Write Off

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Pretax Income and Non Operating Items

Impairment Of Capital Assets

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Pretax Income and Non Operating Items

Restructuring And Merger And Acquisition

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Pretax Income and Non Operating Items

Securities Amortization

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Pretax Income and Non Operating Items

Earnings From Equity Interest

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Pretax Income and Non Operating Items

Gain On Sale Of Security

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Section 07

Operating Expenses Overview

Operating Expenses Overview

Total Expenses

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Operating Expenses Overview

Rent Expense Supplemental

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Operating Expenses Overview

Operating Expense

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Operating Expenses Overview

Other Operating Expenses

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Operating Expenses Overview

Other Taxes

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Operating Expenses Overview

Provision For Doubtful Accounts

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Section 08

Depreciation and Amortization

Depreciation and Amortization

Depreciation Amortization Depletion Income Statement

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Depreciation and Amortization

Depletion Income Statement

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Depreciation and Amortization

Depreciation And Amortization In Income Statement

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Depreciation and Amortization

Amortization

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Depreciation and Amortization

Amortization Of Intangibles In Income Statement

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Depreciation and Amortization

Depreciation Income Statement

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Section 09

Operating Expense Breakdown

Operating Expense Breakdown

Research And Development

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Operating Expense Breakdown

Selling General And Administration

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Operating Expense Breakdown

Selling and Marketing Expense

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Operating Expense Breakdown

General and Administrative Expense

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Operating Expense Breakdown

Other General And Administrative

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Operating Expense Breakdown

Insurance And Claims

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Operating Expense Breakdown

Rent And Landing Fees

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Operating Expense Breakdown

Salaries And Wages

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Section 10

Revenue and Gross Profit

Revenue and Gross Profit

Total Revenue

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Revenue and Gross Profit

Operating Revenue

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Revenue and Gross Profit

Excise Taxes

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Revenue and Gross Profit

Cost Of Revenue

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Revenue and Gross Profit

Gross Profit

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Section 11

Industry Specific Items

Industry Specific Items

Loss Adjustment Expense

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Industry Specific Items

Net Policy Holder Benefits And Claims

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Industry Specific Items

Policy Holder Benefits Gross

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Industry Specific Items

Policy Holder Benefits Ceded

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Industry Specific Items

Occupancy And Equipment

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Industry Specific Items

Professional Expense And Contract Services Expense

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Industry Specific Items

Other Non Interest Expense

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Core Concepts

Income Statement Essentials

The income statement tells the story of profitability over time — how much revenue came in, what it cost to generate, and what's left for shareholders.

Key Components

RevenueTotal income from sales and services
Cost of Goods SoldDirect costs of producing goods/services
Net IncomeFinal profit after all expenses and taxes

Analysis Focus

  • 01
    Profitability— Margin analysis at each level
  • 02
    Trends— Period-over-period changes
  • 03
    Efficiency— Operating leverage metrics
  • 04
    Growth— Revenue and earnings expansion
Income Statement Analysis - Agentiq Advisor