3.13 : 損益計算書

An income statement is a financial document that reports a company's ability to generate profit over a specific accounting period.

The income statement focuses on a company's revenue, expenses, gains, and losses during a particular period.

For example, Salt Corporation reported a total revenue of one million dollars for the year twenty twenty-three.

The cost of goods sold was four hundred thousand dollars, resulting in a gross profit of six hundred thousand dollars.

Operating expenses amounted to two hundred fifty thousand dollars, leading to an operating profit of three hundred fifty thousand dollars.

After deducting non-operating expenses of fifty thousand dollars, the earnings before interest and tax amounted to three hundred thousand dollars.

Subtracting interest of fifty thousand dollars and taxes of forty thousand dollars, Salt Corporation's net profit for the year was two hundred ten thousand dollars.

This profit may be used by Salt Corporation to declare dividends, invest in the business, or to pay down its debts.