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  2. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  3. Final accounts - Wikipedia

    en.wikipedia.org/wiki/Final_accounts

    This sheet is prepared to demonstrate the difference between the selling price and the cost price. The trading account is prepared to show the trading results of the business such as gross profit earned or gross loss sustained by the business. According to J. R. Batlibboi, "The Trading Account shows the result of buying and selling goods.

  4. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    Net profit on a P & L (profit and loss) account: Sales revenue = price (of product) × quantity sold; Gross profit = sales revenue − cost of sales and other direct costs; Operating profit = gross profit − overheads and other indirect costs; EBIT (earnings before interest and taxes) = operating profit + interest income + other non-operating ...

  5. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    At the end of that period, the net income (or net loss) at that point is transferred from the Profit and Loss Account to the retained earnings account. If the balance of the retained earnings account is negative it may be called accumulated losses, retained losses, accumulated deficit, or similar terminology.

  6. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting aims at presenting 'true and fair' view of transactions, profit and loss for a period and Statement of financial position (Balance Sheet) on a given date. It aims at computing 'true and fair' view of the cost of production/services offered by the firm. [11]

  7. Aurora Cannabis (ACB) Q3 2025 Earnings Call Transcript - AOL

    www.aol.com/aurora-cannabis-acb-q3-2025...

    This improvement reflects a combination of increased net revenue and improved profit margins. Free cash flow was positive $27.4 million compared to a negative free cash flow of $4.7 million in the ...