Как читать отчет о доходах

Отчет о доходах summarizes a company’s financial performance over a period, usually a quarter or a full fiscal year.

Доходы — это верхняя строка: общая сумма, которую компания earned from selling goods or services. Subtracting the cost of generating that revenue gives gross profit.

Ниже gross profit, operating expenses such as research, sales and administration are deducted to arrive at operating income, which reflects the core business profitability before interest and taxes.

Finally, after interest, taxes and any non-operating items, you reach net income — the bottom line that belongs to shareholders. Comparing net income across several periods shows whether the business is growing its earnings consistently.