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href="https://az.wikipedia.org/wiki/Xalis_m%C9%99nf%C9%99%C9%99t" title="Xalis mənfəət – Azerbaijani" lang="az" hreflang="az" data-title="Xalis mənfəət" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D8%AE%D8%A7%D9%84%DB%8C%D8%B5_%D9%85%D9%86%D9%81%D8%B9%D8%AA" title="خالیص منفعت – South Azerbaijani" lang="azb" hreflang="azb" data-title="خالیص منفعت" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%A7%D1%8B%D1%81%D1%82%D1%8B_%D0%BF%D1%80%D1%8B%D0%B1%D1%8B%D1%82%D0%B0%D0%BA" title="Чысты прыбытак – Belarusian" lang="be" hreflang="be" data-title="Чысты прыбытак" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Guany_net" title="Guany net – Catalan" lang="ca" hreflang="ca" data-title="Guany net" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/V%C3%BDsledek_hospoda%C5%99en%C3%AD" title="Výsledek hospodaření – Czech" lang="cs" hreflang="cs" data-title="Výsledek hospodaření" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Bundlinje" title="Bundlinje – Danish" lang="da" hreflang="da" data-title="Bundlinje" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Jahres%C3%BCberschuss" title="Jahresüberschuss – German" lang="de" hreflang="de" data-title="Jahresüberschuss" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Netopalk" title="Netopalk – Estonian" lang="et" hreflang="et" data-title="Netopalk" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%9A%CE%B1%CE%B8%CE%B1%CF%81%CF%8C_%CE%B5%CE%B9%CF%83%CF%8C%CE%B4%CE%B7%CE%BC%CE%B1" title="Καθαρό εισόδημα – Greek" lang="el" hreflang="el" data-title="Καθαρό εισόδημα" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Ganancia_neta" title="Ganancia neta – Spanish" lang="es" hreflang="es" data-title="Ganancia neta" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Irabazi_garbi" title="Irabazi garbi – Basque" lang="eu" hreflang="eu" data-title="Irabazi garbi" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D9%88%D8%AF_%D8%AE%D8%A7%D9%84%D8%B5" title="سود خالص – Persian" lang="fa" hreflang="fa" data-title="سود خالص" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/R%C3%A9sultat_net" title="Résultat net – French" lang="fr" hreflang="fr" data-title="Résultat net" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%88%9C%EC%9D%B4%EC%9D%B5" title="순이익 – Korean" lang="ko" hreflang="ko" data-title="순이익" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A4%B2_%E0%A4%86%E0%A4%AF" title="निवल आय – Hindi" lang="hi" hreflang="hi" data-title="निवल आय" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Laba_bersih" title="Laba bersih – Indonesian" lang="id" hreflang="id" data-title="Laba bersih" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A2%D0%B0%D0%B7%D0%B0_%D0%BF%D0%B0%D0%B9%D0%B4%D0%B0" title="Таза пайда – Kazakh" lang="kk" hreflang="kk" data-title="Таза пайда" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Grynasis_pelnas" title="Grynasis pelnas – Lithuanian" lang="lt" hreflang="lt" data-title="Grynasis pelnas" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Ad%C3%B3zott_eredm%C3%A9ny" title="Adózott eredmény – Hungarian" lang="hu" hreflang="hu" data-title="Adózott eredmény" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Keuntungan_bersih" title="Keuntungan bersih – Malay" lang="ms" hreflang="ms" data-title="Keuntungan bersih" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Nettowinst" title="Nettowinst – Dutch" lang="nl" hreflang="nl" data-title="Nettowinst" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%96%E0%A5%81%E0%A4%A6_%E0%A4%AE%E0%A5%81%E0%A4%A8%E0%A4%BE%E0%A4%AB%E0%A4%BE" title="खुद मुनाफा – Nepali" lang="ne" hreflang="ne" data-title="खुद मुनाफा" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%88%A9%E7%9B%8A#純利益" title="利益 – Japanese" lang="ja" hreflang="ja" data-title="利益" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Bunnlinje" title="Bunnlinje – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Bunnlinje" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Zysk_netto" title="Zysk netto – Polish" lang="pl" hreflang="pl" data-title="Zysk netto" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Receita_l%C3%ADquida" title="Receita líquida – Portuguese" lang="pt" hreflang="pt" data-title="Receita líquida" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Profit_net" title="Profit net – Romanian" lang="ro" hreflang="ro" data-title="Profit net" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A7%D0%B8%D1%81%D1%82%D0%B0%D1%8F_%D0%BF%D1%80%D0%B8%D0%B1%D1%8B%D0%BB%D1%8C" title="Чистая прибыль – Russian" lang="ru" hreflang="ru" data-title="Чистая прибыль" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Net_income" title="Net income – Simple English" lang="en-simple" hreflang="en-simple" data-title="Net income" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/V%C3%BDsledok_hospod%C3%A1renia_za_%C3%BA%C4%8Dtovn%C3%A9_obdobie" title="Výsledok hospodárenia za účtovné obdobie – Slovak" lang="sk" hreflang="sk" data-title="Výsledok hospodárenia za účtovné obdobie" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%AF%D8%A7%DA%BE%D8%A7%D8%AA%DB%8C_%D9%BE%D9%88%D8%AE%D8%AA" title="داھاتی پوخت – Central Kurdish" lang="ckb" hreflang="ckb" data-title="داھاتی پوخت" data-language-autonym="کوردی" data-language-local-name="Central Kurdish" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tilikauden_voitto" title="Tilikauden voitto – Finnish" lang="fi" hreflang="fi" data-title="Tilikauden voitto" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Resultat" title="Resultat – Swedish" lang="sv" hreflang="sv" data-title="Resultat" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%A1%D0%B0%D1%84_%D1%82%D0%B0%D0%B1%D1%8B%D1%88" title="Саф табыш – Tatar" lang="tt" hreflang="tt" data-title="Саф табыш" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatar" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Net_k%C3%A2r" title="Net kâr – Turkish" lang="tr" hreflang="tr" data-title="Net kâr" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A7%D0%B8%D1%81%D1%82%D0%B8%D0%B9_%D0%BF%D1%80%D0%B8%D0%B1%D1%83%D1%82%D0%BE%D0%BA" title="Чистий прибуток – Ukrainian" lang="uk" hreflang="uk" data-title="Чистий прибуток" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%AE%D8%A7%D9%84%D8%B5_%D8%A2%D9%85%D8%AF%D9%86%DB%8C" title="خالص آمدنی – Urdu" lang="ur" hreflang="ur" data-title="خالص آمدنی" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/L%E1%BB%A3i_nhu%E1%BA%ADn_r%C3%B2ng" title="Lợi nhuận ròng – Vietnamese" lang="vi" hreflang="vi" data-title="Lợi nhuận ròng" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E7%B4%94%E5%88%A9" title="純利 – Cantonese" lang="yue" hreflang="yue" data-title="純利" data-language-autonym="粵語" data-language-local-name="Cantonese" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%B4%94%E5%88%A9" title="純利 – Chinese" lang="zh" hreflang="zh" data-title="純利" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a 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solid #aaa;text-align:center}.mw-parser-output .accounting .noborder .sidebar-list-title{border-top:none}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>In <a href="/wiki/Business" title="Business">business</a> and <a href="/wiki/Accountancy" class="mw-redirect" title="Accountancy">accounting</a>, <b>net income</b> (also <b>total comprehensive income</b>, <b>net earnings</b>, <b>net profit</b>, <b>bottom line</b>, <b>sales profit</b>, or <b>credit sales</b>) is an entity's <a href="/wiki/Income" title="Income">income</a> minus <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">cost of goods sold</a>, expenses, <a href="/wiki/Depreciation" title="Depreciation">depreciation</a> and <a href="/wiki/Amortization_(accounting)" title="Amortization (accounting)">amortization</a>, <a href="/wiki/Interest" title="Interest">interest</a>, and taxes for an <a href="/wiki/Accounting_period" title="Accounting period">accounting period</a>.<sup id="cite_ref-ias1_1-0" class="reference"><a href="#cite_note-ias1-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template noprint noexcerpt Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:NOTRS" class="mw-redirect" title="Wikipedia:NOTRS"><span title="The current source does not obviously contain a definition. (August 2024)">better source needed</span></a></i>]</sup> </p><p>It is computed as the residual of all revenues and gains less all expenses and losses for the period,<sup id="cite_ref-swsf_2-0" class="reference"><a href="#cite_note-swsf-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> and has also been defined as the net increase in <a href="/wiki/Equity_(finance)" title="Equity (finance)">shareholders' equity</a> that results from a company's operations.<sup id="cite_ref-nnp_3-0" class="reference"><a href="#cite_note-nnp-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> It is different from <a href="/wiki/Gross_income" title="Gross income">gross income</a>, which only deducts the cost of goods sold from revenue. </p><p>For <a href="/wiki/Household" title="Household">households</a> and individuals, <b>net income</b> refers to the (gross) income minus taxes and other deductions (e.g. mandatory <a href="/wiki/Pension" title="Pension">pension</a> contributions). </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Definition">Definition</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Net_income&action=edit&section=1" title="Edit section: Definition"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Net income can be distributed among holders of common stock as a <a href="/wiki/Dividend" title="Dividend">dividend</a> or held by the firm as an addition to <a href="/wiki/Retained_earnings" title="Retained earnings">retained earnings</a>. As <a href="/wiki/Profit_(accounting)" title="Profit (accounting)">profit</a> and <a href="/wiki/Earnings" title="Earnings">earnings</a> are used synonymously for <a href="/wiki/Income" title="Income">income</a> (also depending on UK and US usage), <b>net earnings</b> and <b>net profit</b> are commonly found as synonyms for net income. Often, the term <b>income</b> is substituted for net income, yet this is not preferred due to the possible ambiguity. Net income is informally called the <b>bottom line</b> because it is typically found on the last line of a company's <a href="/wiki/Income_statement" title="Income statement">income statement</a> (a related term is <a href="/wiki/Top_line" class="mw-redirect" title="Top line">top line</a>, meaning <a href="/wiki/Revenue" title="Revenue">revenue</a>, which forms the first line of the account statement). </p><p>In simplistic terms, net profit is the money left over after paying all the expenses of an endeavor. In practice this can get very complex in large organizations. The <a href="/wiki/Bookkeeper" class="mw-redirect" title="Bookkeeper">bookkeeper</a> or <a href="/wiki/Accountant" title="Accountant">accountant</a> must itemise and allocate revenues and expenses properly to the specific working scope and context in which the term is applied. </p><p>Net income is usually calculated per annum, for each <a href="/wiki/Fiscal_year" title="Fiscal year">fiscal year</a>. The items deducted will typically include <a href="/wiki/Tax_expense" title="Tax expense">tax expense</a>, financing expense (<a href="/wiki/Interest_expense" title="Interest expense">interest expense</a>), and minority interest. Likewise, <a href="/wiki/Preferred_stock" title="Preferred stock">preferred stock</a> dividends will be subtracted too, though they are not an expense. For a <a href="/wiki/Merchandising_(play)" title="Merchandising (play)">merchandising</a> company, subtracted costs may be the <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">cost of goods sold</a>, sales discounts, and sales returns and allowances. For a product company, <a href="/wiki/Advertising" title="Advertising">advertising</a>, <a href="/wiki/Manufacturing" title="Manufacturing">manufacturing</a>, & design and development costs are included. Net income can also be calculated by adding a company's operating income to non-operating income and then subtracting off taxes.<sup id="cite_ref-nbp_4-0" class="reference"><a href="#cite_note-nbp-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>The net <a href="/wiki/Profit_margin" title="Profit margin">profit margin</a> percentage is a related ratio. This figure is calculated by dividing net profit by revenue or turnover, and it represents profitability, as a percentage. </p> <div class="mw-heading mw-heading2"><h2 id="An_equation_for_net_income">An equation for net income</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Net_income&action=edit&section=2" title="Edit section: An equation for net income"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Net profit: To calculate net profit for a venture (such as a company, division, or project), subtract all costs, including a fair share of total corporate overheads, from the gross revenues or turnover.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p><span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle {\text{Net Profit}}={\text{Sales Revenue}}-{\text{Total Costs}}}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mrow class="MJX-TeXAtom-ORD"> <mtext>Net Profit</mtext> </mrow> <mo>=</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Sales Revenue</mtext> </mrow> <mo>−</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Total Costs</mtext> </mrow> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle {\text{Net Profit}}={\text{Sales Revenue}}-{\text{Total Costs}}}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/410b8c000bb35d6ac81630fb04ae2c2f0b9a4c9c" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.505ex; width:42.084ex; height:2.343ex;" alt="{\displaystyle {\text{Net Profit}}={\text{Sales Revenue}}-{\text{Total Costs}}}"></span> </p><p>A detailed example of a net income calculation: </p><p><span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle {\text{Net Income}}={\text{Gross Profit}}-{\text{Operating Expenses}}-{\text{Other Business Expenses}}-{\text{Taxes}}-{\text{Interest on Debt}}+{\text{Other Income}}}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mrow class="MJX-TeXAtom-ORD"> <mtext>Net Income</mtext> </mrow> <mo>=</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Gross Profit</mtext> </mrow> <mo>−</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Operating Expenses</mtext> </mrow> <mo>−</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Other Business Expenses</mtext> </mrow> <mo>−</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Taxes</mtext> </mrow> <mo>−</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Interest on Debt</mtext> </mrow> <mo>+</mo> <mrow class="MJX-TeXAtom-ORD"> <mtext>Other Income</mtext> </mrow> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle {\text{Net Income}}={\text{Gross Profit}}-{\text{Operating Expenses}}-{\text{Other Business Expenses}}-{\text{Taxes}}-{\text{Interest on Debt}}+{\text{Other Income}}}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/13b23f662ab27b0a692c2a6d338c7dd3075ecc3b" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.671ex; width:122.535ex; height:2.509ex;" alt="{\displaystyle {\text{Net Income}}={\text{Gross Profit}}-{\text{Operating Expenses}}-{\text{Other Business Expenses}}-{\text{Taxes}}-{\text{Interest on Debt}}+{\text{Other Income}}}"></span> </p><p>Net profit is a measure of the fundamental profitability of the venture. "It is the revenues of the activity less the costs of the activity. The main complication is . . . when needs to be allocated" across ventures. "Almost by definition, overheads are costs that cannot be directly tied to any specific" project, product, or division. "The classic example would be the cost of headquarters staff." "Although it is theoretically possible to calculate profits for any sub-(venture), such as a product or region, often the calculations are rendered suspect by the need to allocate overhead costs." Because overhead costs generally do not come in neat packages, their allocation across ventures is not an exact science.<sup id="cite_ref-Marketing_Metrics2_6-0" class="reference"><a href="#cite_note-Marketing_Metrics2-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Example">Example</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Net_income&action=edit&section=3" title="Edit section: Example"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Net profit on a P & L (profit and loss) account: </p> <ol><li><a href="/wiki/Sales_revenue" class="mw-redirect" title="Sales revenue">Sales revenue</a> = price (of product) × quantity sold</li> <li><a href="/wiki/Gross_profit" class="mw-redirect" title="Gross profit">Gross profit</a> = sales revenue − cost of sales and other direct costs</li> <li>Operating profit = gross profit − overheads and other indirect costs</li> <li><a href="/wiki/Earnings_before_interest_and_taxes" title="Earnings before interest and taxes">EBIT</a> (earnings before interest and taxes) = operating profit + interest income + other non-operating income</li> <li><a href="/wiki/Earnings_before_taxes" class="mw-redirect" title="Earnings before taxes">EBT</a> (Pretax profit, earnings before taxes) = EBIT − interest expenses − other non-operating expenses</li> <li>Net profit = EBT − tax</li> <li><a href="/wiki/Retained_earnings" title="Retained earnings">Retained earnings</a> = Net profit − dividends</li></ol> <p>Another equation to calculate net income: </p><p><a href="/wiki/Net_sales" class="mw-redirect" title="Net sales">Net sales</a> (revenue) - <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a> = <a href="/wiki/Gross_profit" class="mw-redirect" title="Gross profit">Gross profit</a> - <a href="/wiki/SG%26A" title="SG&A">SG&A</a> expenses (combined costs of operating the company) - <a href="/wiki/Research_and_development" title="Research and development">Research and development</a> (R&D) = <a href="/wiki/Earnings_before_interest,_taxes,_depreciation_and_amortization" title="Earnings before interest, taxes, depreciation and amortization">Earnings before interest, taxes, depreciation and amortization</a> (EBITDA) - <a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> and <a href="/wiki/Amortization_(accounting)" title="Amortization (accounting)">amortization</a> = <a href="/wiki/Earnings_before_interest_and_taxes" title="Earnings before interest and taxes">Earnings before interest and taxes</a> (EBIT) - <a href="/wiki/Interest_expense" title="Interest expense">Interest expense</a> (cost of borrowing money) = <a href="/wiki/Earnings_before_taxes" class="mw-redirect" title="Earnings before taxes">Earnings before taxes</a> (EBT) - <a href="/wiki/Tax_expense" title="Tax expense">Tax expense</a> = Net income (EAT) </p> <div class="mw-heading mw-heading2"><h2 id="Other_terms">Other terms</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Net_income&action=edit&section=4" title="Edit section: Other terms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <dl><dd><a href="/wiki/Net_sales" class="mw-redirect" title="Net sales">Net sales</a> = <a href="/wiki/Gross_sales" class="mw-redirect" title="Gross sales">gross sales</a> – (customer discounts, returns, and allowances)</dd> <dd><a href="/wiki/Gross_profit" class="mw-redirect" title="Gross profit">Gross profit</a> = <a href="/wiki/Net_sales" class="mw-redirect" title="Net sales">net sales</a> – <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">cost of goods sold</a></dd> <dd><a href="/wiki/Operating_profit" class="mw-redirect" title="Operating profit">Operating profit</a> = <a href="/wiki/Gross_profit" class="mw-redirect" title="Gross profit">gross profit</a> – total <a href="/wiki/Operating_expense" title="Operating expense">operating expenses</a></dd> <dd><a href="/wiki/Net_profit" class="mw-redirect" title="Net profit">Net profit</a> = <a href="/wiki/Operating_profit" class="mw-redirect" title="Operating profit">operating profit</a> – taxes – interest</dd> <dd><a href="/wiki/Net_profit" class="mw-redirect" title="Net profit">Net profit</a> = <a href="/wiki/Net_sales" class="mw-redirect" title="Net sales">net sales</a> – <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">cost of goods sold</a> – <a href="/wiki/Operating_expense" title="Operating expense">operating expense</a> – taxes – interest</dd></dl> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Net_income&action=edit&section=5" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1259569809">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{clear:left;float:left;margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><span class="portalbox-image"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/28px-Emblem-money.svg.png" decoding="async" width="28" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/42px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/56px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span></span><span class="portalbox-link"><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></span></li></ul> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col"> <ul><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a> – Carrying value of goods sold during a particular period</li> <li><a href="/wiki/Dividend" title="Dividend">Dividend</a> – Payment made by a corporation to its shareholders, usually as a distribution of profits</li> <li><a href="/wiki/Economic_value_added" title="Economic value added">Economic value added</a> – Value of a firm's profit after deduction of capital costs</li> <li><a href="/wiki/Gross_income" title="Gross income">Gross income</a> – Sum of all earnings before taxes</li> <li><a href="/wiki/Gross_margin" title="Gross margin">Gross margin</a> – Gross profit as a percentage (the difference between the sales and the production costs)</li> <li><a href="/wiki/Income_statement" title="Income statement">Income statement</a> – Type of financial statement</li> <li><a href="/wiki/Liquidating_distribution" title="Liquidating distribution">Liquidating distribution</a> – distribution made by a liquidating company to pay out its entire equity to its shareholders<span style="display:none" class="category-wikidata-fallback-annotation">Pages displaying wikidata descriptions as a fallback</span></li> <li><a href="/wiki/Net_income_per_employee" title="Net income per employee">Net income per employee</a> – accounting term; a company's net income divided by the number of employees<span style="display:none" class="category-wikidata-fallback-annotation">Pages displaying wikidata descriptions as a fallback</span></li> <li><a href="/wiki/Earnings_before_interest_and_taxes" title="Earnings before interest and taxes">Operating income</a> – Measure of a firm's profit</li> <li><a href="/wiki/Earnings_before_interest,_taxes,_depreciation_and_amortization#OIBDA" title="Earnings before interest, taxes, depreciation and amortization">Operating Income Before Depreciation and Amortization (OIBDA)</a> – Accounting measure of a company's profitability</li> <li><a href="/wiki/Opportunity_cost" title="Opportunity cost">Opportunity cost</a> – Benefit lost by a choice between options</li> <li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit (accounting)</a> – Income distributed to BSC</li> <li><a href="/wiki/Profit_margin" title="Profit margin">Profit margin</a> – Ratio between turnover and profit (ratio of net income to net sales)</li> <li><a href="/wiki/Revenue" title="Revenue">Revenue</a> – Total amount of income generated by the sale of goods or services</li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Net_income&action=edit&section=6" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-ias1-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-ias1_1-0">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://eifrs.ifrs.org/eifrs/bnstandards/en/2012/ias1.pdf">"IAS 1 Presentation of Financial Statements"</a> <span class="cs1-format">(PDF)</span>. IFRS Foundation. 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">April 14,</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IAS+1+Presentation+of+Financial+Statements&rft.pub=IFRS+Foundation&rft.date=2012&rft_id=http%3A%2F%2Feifrs.ifrs.org%2Feifrs%2Fbnstandards%2Fen%2F2012%2Fias1.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANet+income" class="Z3988"></span></span> </li> <li id="cite_note-swsf-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-swsf_2-0">^</a></b></span> <span class="reference-text">Stickney, et al. (2009) Financial Accounting: An Introduction to Concepts, Methods, and Uses. Cengage Learning</span> </li> <li id="cite_note-nnp-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-nnp_3-0">^</a></b></span> <span class="reference-text">Needles, et al. (2010) Financial Accounting. Cengage Learning.</span> </li> <li id="cite_note-nbp-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-nbp_4-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20131019070557/http://newbusinessplaybook.com/net-income-formula/">"Net Income Formula"</a>. New Business Playbook. Archived from <a rel="nofollow" class="external text" href="http://newbusinessplaybook.com/net-income-formula/">the original</a> on 2013-10-19.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Net+Income+Formula&rft.pub=New+Business+Playbook&rft_id=http%3A%2F%2Fnewbusinessplaybook.com%2Fnet-income-formula%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANet+income" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.investopedia.com/ask/answers/101314/what-are-differences-between-gross-profit-and-net-income.asp">"Gross Profit vs. Net Income: What's the Difference?"</a>. Investopedia.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Gross+Profit+vs.+Net+Income%3A+What%27s+the+Difference%3F&rft.pub=Investopedia&rft_id=https%3A%2F%2Fwww.investopedia.com%2Fask%2Fanswers%2F101314%2Fwhat-are-differences-between-gross-profit-and-net-income.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ANet+income" class="Z3988"></span></span> </li> <li id="cite_note-Marketing_Metrics2-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-Marketing_Metrics2_6-0">^</a></b></span> <span class="reference-text">Farris, Paul W.; Neil T. Bendle; Phillip E. Pfeifer; David J. Reibstein (2010). <i>Marketing Metrics: The Definitive Guide to Measuring Marketing Performance.</i> Upper Saddle River, New Jersey: Pearson Education, Inc. <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0137058292" title="Special:BookSources/0137058292">0137058292</a>. Content from this book used in this article has been licensed for modification and reuse under the Creative Commons Attribute Share Alike 3.0 and Gnu Free Documentation licenses. See talk. The <a href="/wiki/Marketing_Accountability_Standards_Board_(MASB)" class="mw-redirect" title="Marketing Accountability Standards Board (MASB)">Marketing Accountability Standards Board (MASB)</a> endorses the definitions, purposes, and constructs of classes of measures that appear in <i>Marketing Metrics</i> as part of its ongoing <a rel="nofollow" class="external text" href="http://www.commonlanguage.wikispaces.net/">Common Language in Marketing Project</a>.</span> </li> </ol></div></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output 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