{"id":3627,"date":"2020-04-08T13:33:00","date_gmt":"2020-04-08T13:33:00","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=3627"},"modified":"2026-03-04T16:19:39","modified_gmt":"2026-03-04T16:19:39","slug":"components-income-statement","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/components-income-statement\/","title":{"rendered":"Components of the Income Statement"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"VideoObject\",\n  \"name\": \"Understanding Income Statements (2025 Level I CFA\u00ae Exam \u2013 FRA \u2013 Module 3)\",\n  \"description\": \"This CFA\u00ae Level I Financial Reporting and Analysis lesson explains how to read, analyze, and interpret income statements. The video covers revenue and expense recognition, operating versus non-operating income, earnings per share (EPS), comprehensive income, and non-recurring items. Real-world examples are used to show how income statements reflect a company\u2019s financial performance and how analysts apply common-size analysis and ratios, fully aligned with the CFA Level I curriculum.\",\n  \"uploadDate\": \"2022-04-04\",\n  \"thumbnailUrl\": \"https:\/\/img.youtube.com\/vi\/hNscz8Hx_Jg\/hqdefault.jpg\",\n  \"contentUrl\": \"https:\/\/www.youtube.com\/watch?v=hNscz8Hx_Jg\",\n  \"embedUrl\": \"https:\/\/www.youtube.com\/embed\/hNscz8Hx_Jg\",\n  \"duration\": \"PT50M21S\"\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Which of the following income statement components is known as the bottom line?\",\n    \"text\": \"Which of the following income statement components is known as the bottom line?\\n\\nA. Net income.\\nB. Net revenue.\\nC. Operating profit.\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Net income.\",\n      \"confidence\": 0.73\n    }\n  }\n}\n<\/script>\n\n\n\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/hNscz8Hx_Jg\" width=\"611\" height=\"343\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>The income statement also referred to as the \u201cstatement of earnings\u201d or the \u201cprofit and loss\u201d (P&amp;L) statement, provides information on the financial performance of a company over a specified period of time. It shows the amount of revenue a company generated over the period of time under review as well as the expenses that were incurred in the process of generating the revenue.<\/p>\n<p>Under both IFRS and US GAAP, the income statement may be presented as a separate statement followed by a statement of comprehensive income. The statement of comprehensive income begins with the profit or loss from the income statement, or alternatively, as a section of a single statement of comprehensive income.<\/p>\n<div style=\"margin:24px 0;\">\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\"\n     target=\"_blank\"\n     rel=\"noopener noreferrer\"\n     style=\"\n       display:block;\n       width:100%;\n       text-align:center;\n       padding:16px 20px;\n       border:2px solid #2f5bff;\n       border-radius:50px;\n       background-color:#f5f7ff;\n       color:#2f5bff;\n       font-size:18px;\n       font-weight:500;\n       text-decoration:none;\n       line-height:1.3;\n     \">\n     Practice income statement components in our free trial.\n  <\/a>\n<\/div>\n<h2>Components of the Income Statement &amp; Alternative Presentation Formats<\/h2>\n<p>IFRS requires certain items such as revenue, finance costs, and tax expenses, to be presented separately in the face of the income statement. IFRS also requires that line items, headings, and subtotals relevant to understanding a company\u2019s financial performance to be presented, even if not specified.<\/p>\n<p>Companies, however, enjoy flexibility in how they present the income statement. For example, some companies list the reporting years in increasing order, from left to right, with the most recent year in the right-most column. Other companies list the years in decreasing order, with the most recent year listed in the left-most column. It is, therefore, important for a user of the income statement to verify information on matters such as the order of years, how expense items are grouped and reported, and how to treat items that are presented in parentheses.<\/p>\n<p>For illustration, figure 1 below presents a consolidated income statement for company ABC.<\/p>\n<div style=\"text-align: center;\">Figure 1: Company ABC consolidated Income Statement (reported in millions of USD)<\/div>\n<p>$$ \\begin{array}{l|rr} {} &amp; {\\textbf{Year ended}} &amp; {\\textbf{31 December} } \\\\ {} &amp; \\bf {2016} &amp; \\bf {2015} \\\\ \\hline {\\textbf {Net revenue}} &amp; {\\bf{12,345}} &amp; {\\bf{9,629}} \\\\ {\\text{Cost of goods sold}} &amp; {(7345)} &amp; {(5729)} \\\\ {\\textbf{Gross profit}} &amp; \\bf {5,000} &amp; \\bf {3,900} \\\\ {\\text {Selling, general and administrative expenses} } &amp; {(1345)} &amp; {(1049)} \\\\ { \\text{Other revenue (expense)} } &amp; {2,100} &amp; {1,638} \\\\ { \\textbf{Operating profit} } &amp; \\bf {5,755} &amp; \\bf {4,489} \\\\ { \\text{Interest revenue} } &amp; {1,178} &amp; {919} \\\\ { \\text{Interest expense} } &amp; {(1,056)} &amp; {(824)} \\\\ { \\textbf{Earning before tax} } &amp; \\bf{5,877} &amp; \\bf {4,584} \\\\ { \\text{Income tax} } &amp; {(1,918)} &amp; {(1,496)} \\\\ { \\textbf{Income from fully consolidated companies } } &amp; \\bf {3,959} &amp; \\bf {3,088} \\\\ { \\text{Share of profits from associated companies} } &amp; {1,200} &amp; {936} \\\\ { \\textbf{Net income} } &amp; \\bf {5,159} &amp; \\bf {4,024} \\\\ \\hline { \\text{Attributable to the Group} } &amp; {3,869} &amp; {3,018} \\\\ { \\text{Attributable to Minority interests} } &amp; {1,290} &amp; {1,006} \\\\ \\hline \\end{array} $$<\/p>\n<p>As can be observed in figure 1, there are several components that are found in income statements. Each of the components is discussed below.<\/p>\n<ul>\n<li><strong>Revenue <\/strong>\u2013 This is also referred to as sales or turnover, and is usually reported on the top line of the income statement. The term \u2018net revenue\u2019 is used whenever the revenue number is reported after adjustments such as cash or volume discounts.<\/li>\n<\/ul>\n<ul>\n<li><strong>Expenses<\/strong> \u2013 This reflects the outflows, depletion of assets, and incurrence of liabilities in the course of business transactions. Expenses may be grouped according to their nature or function and reported in different formats, subject to specific requirements. For example, a company may choose to report a particular expense as a separate line item while another company may choose to combine that same expense with other costs and report the total in a single line item. Companies may also choose one of two ways to indicate that an amount on the income statement, an expense, results in a reduction in net income. One company may choose to show expenses, such as the cost of goods sold and selling expenses in parenthesis which will explicitly indicate that these are subtracted from revenue and will reduce net income. Another company may instead not use parenthesis but will assume that the user knows that the item is an expense that will have to be subtracted in deriving net income.<\/li>\n<\/ul>\n<ul>\n<li><strong>Gross profit<\/strong> is the amount of revenue that is available after subtracting the costs of delivering goods or services. An income statement that shows a gross profit subtotal is said to use a multi-step format, rather than a single-step format. Other expenses that are related to running a company will be subtracted after gross profit.<\/li>\n<\/ul>\n<ul>\n<li><strong>Operating profit<\/strong> sometimes referred to as Earnings Before Interest and Taxes (EBIT), is the result of subtracting operating expenses such as selling, general, and administrative expenses from gross profit. It reflects a company\u2019s profits from its normal business transactions before making deductions for taxes or interest expenses (in the case of non-financial companies). Financial companies would include interest expenses in their operating expenses and would, therefore, be subtracted from the establishment of the operating profit.<\/li>\n<\/ul>\n<ul>\n<li><strong>Net income<\/strong>\u00a0also called \u201cnet earnings\u201d or \u201cprofit or loss\u201d, is reported at the bottom of the income statement. For this reason, it may also be referred to as the \u201cbottom line\u201d. Net income is often viewed as the single most important number which describes a company\u2019s performance over time.<\/li>\n<\/ul>\n<p>Information on how much net income is attributable to a company as well as to minority interests, or non-controlling interests, is usually presented below net income.<\/p>\n<p>If a company presents the income statement in a consolidated format, then it will consolidate information on all subsidiaries over which it has control. This means that it will include all the revenues and expenses of its subsidiaries even if the company owns less than 100 percent.<\/p>\n<p>Net income may also include \u2018gains\u2019 and \u2018losses\u2019, which represent increments and decrements in economic benefits, respectively.<\/p>\n<p>Net income is effectively equal to: (i) revenue minus expenses in the normal activities of a company, plus (ii) other income minus other expenses, plus (iii) gains minus losses.<\/p>\n<blockquote>\n<h3><strong>Question<\/strong><\/h3>\n<p>Which of the following income statement components is known as the \u2018bottom line?\u2019<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li>Net income.<\/li>\n<li>Net revenue.<\/li>\n<li>Operating profit.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>A<\/strong>.<\/p>\n<p>Net income is also referred to as the \u2018bottom line\u2019. It derives its name from the fact that it is written on the bottom line of the income statement.<\/p>\n<p><strong>B is incorrect.<\/strong> \u2018Net revenue\u2019 is reported on the top line of the income statement after making adjustments to revenue for volume and cash discounts.<\/p>\n<p><strong>C is incorrect<\/strong>.\u2018Operating profit\u2019 results from subtracting operating expenses from gross profit.<\/p>\n<\/blockquote>\n<div style=\"text-align:center;margin:50px 0 30px;\">\n\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\"\n     target=\"_blank\"\n     rel=\"noopener noreferrer\"\n     style=\"\n       display:inline-block;\n       padding:14px 34px;\n       background:linear-gradient(135deg,#4a74d1,#3b66c4);\n       color:#ffffff;\n       font-size:18px;\n       font-weight:600;\n       text-decoration:none;\n       border-radius:50px;\n       box-shadow:0 6px 18px rgba(59,102,196,0.25);\n     \">\n     Start Free Trial\n  <\/a>\n\n  <p style=\"\n       margin:18px auto 0;\n       max-width:620px;\n       font-size:16px;\n       line-height:1.6;\n       color:#333333;\n     \">\n     Build confidence in revenue, expenses, and earnings components with CFA Level I exam-style practice questions.\n  <\/p>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The income statement also referred to as the \u201cstatement of earnings\u201d or the \u201cprofit and loss\u201d (P&amp;L) statement, provides information on the financial performance of a company over a specified period of time. It shows the amount of revenue a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-3627","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income Statement Components | CFA Level 1 - AnalystPrep<\/title>\n<meta name=\"description\" content=\"The income statement includes revenues, expenses, gains, and losses, reflecting a company\u2019s financial performance over a period.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/components-income-statement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Statement Components | CFA Level 1 - 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