1, operating income:
Operating income does not include operating costs, so we should focus on various expenses. Unreasonable expenses and obvious decrease in operating income; In addition, it depends on the investment income. Some companies have high operating income, which is not brought by their main business, but by investment income, which is unsustainable.
2. Operating profit:
It can be understood as operating income, but it includes non-operating income. Because non-operating income is not continuous, it should also be excluded from the analysis. For example, some companies may sell assets in order to make up losses, so it is fair to exclude them.
3. Total profit:
= operating profit+non-operating income-non-operating expenses, whether the net profit is high or not depends first on whether the total profit and various expenses are too high. For example, the total profit is 200 million, but the expenses account for 654.38+0 billion, which is obviously not acceptable.
4. Net profit:
It is the company's net profit this year, but some parent-subsidiary companies may have net profit attributable to the mother, and the company's own money can only be seen after the net profit attributable to the mother is removed. For example, the net profit of listed companies of the parent company and its subsidiaries is 654.38+0 billion, while the net profit of the parent company is only 200 million. Obviously, the parent company is poorly managed.
1, the income statement is compiled according to the balance formula of "revenue-expense = profit", which mainly reflects the net income of the enterprise after deducting operating expenses in a certain period of time. The income statement has three main purposes:
(1) You can know the income level of enterprises.
(2) Understand the composition and main sources of corporate profits.
(3) be able to understand the amount and composition of cost. Through the analysis of income statement, we can roughly understand the realization and composition of enterprise income, cost and expense, net profit (or loss); At the same time, through the comparative figures of different periods provided by the income statement (the number of this month, the cumulative number of this year and the number of last year), we can analyze the future development trend of the profitability and profits of enterprises and understand the preservation and appreciation of the capital invested by investors.