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Income Statement

CATEGORY

Accounting and Audit

Definition

An income statement, also known as a profit and loss statement or statement of operations, is a financial report that summarizes a company's revenues, expenses, and profits or losses over a specific period, such as a quarter or fiscal year. The income statement shows the company's ability to generate revenue, manage expenses, and achieve profitability, providing insights into its operational performance and financial viability. The bottom line of the income statement represents the company's net income or net loss for the period.

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