Where can I see the company’s operating income in financial statements?

Where to look at the company’s operating income in financial statements

1. The first column of the income statement is the operating income for the current period.

2. Operating profit equals operating income minus operating income. Remove operating costs, business taxes and surcharges, the three major period expenses, asset impairment losses, gains and losses from changes in fair value, and investment income.

3. Total profit is equal to operating profit plus non-operating income, minus Non-operating expenses. Total profit minus income tax expenses equals net profit.

4. Operating income refers to the income generated by an enterprise during its daily business operations such as selling goods, providing services, and transferring the right to use assets. The total inflow of economic benefits is divided into main business income and other business income.

What does operating income include?

Operating income is the income obtained from the main business. It refers to the income from the main business. Within a certain period of time, the monetary income obtained by a commercial enterprise from selling goods or providing services. Such as the commodity sales income of commercial enterprises, the product sales income of production and processing enterprises, the food and beverage sales income of the catering industry, the service income of the service industry, and the warehousing income of warehousing enterprises. Income, freight income of transportation companies, agency transportation income, etc.

Operating income = main business income + other business income or operating income = product sales volume (or service volume) × product unit price (or service unit price )

Operating income includes main business income and other business income. Main business income refers to the income generated by the enterprise’s regular and main business. Such as the sales of products, semi-finished products and the provision of industrial products in the manufacturing industry. Income from labor services; income from sales of goods by commodity circulation enterprises; income from tickets, customers, catering income in the tourism service industry, etc. Main business income accounts for a large proportion of enterprise income, and it plays a decisive role in the economic benefits of the enterprise Impact.

Other business income refers to other business income in addition to the above-mentioned main business income. Including the sales of materials, sales of purchased goods, sales of scrap materials, sales of scraps, and provision of labor services Sex work income, real estate development income, consulting income, guarantee income and other business income. Other business income accounts for a small proportion of corporate income.

Where can I see the company’s operating income in the financial statements? In fact, not Many people want to know what the company's operating income is. Accountants should be very clear about this. They can check it through the first column of the company's income statement. At the same time, the operating income and operating profit mentioned above Explain the information. If you don’t know it yet, you can come to this website to learn. Accounts of several units