How to analyze the income statement structure? What is the structure of the income statement

Income statement. Literally, it is a table of loss and profit. It represents a company's profit and loss over a period of time.

The income statement is relatively easy to understand, it is clear whether it is a loss or a profit, and the most important concept here is the net profit after tax, which corresponds to the money saved in the personal income statement, but there is also a little difference, the net profit after tax only represents the concept of how much money the company made or lost during this period, and the amount of net profit is not cash, but the contract amount. Just because a company has a lot of money on its income statement doesn't mean it has a lot of money on hand.

Income statement. The analysis starts with the following key point: gross margin.

Net profit margin and fee structure. Let's see how companies can develop these three ratios to a more beneficial one.

Gross margin = operating income.

Companies with high operating costs and gross profit margins can have better room for development. Generally, only the industry boss will have the right to speak and grasp the higher gross profit margin.

Revenue from sales minus operating expenses.

Subtract the production costs.

It is equal to net profit after tax (after deducting income tax, there are only three ways to increase net profit after tax: increase sales revenue, reduce operating expenses and reduce production costs. Which of these three is important, is it open source or throttling? Choose one of the three, which one is preferred?

You can't have it both ways, and different companies will have different considerations. If you choose to increase your sales revenue, there will be no cap. However, if the cost control is chosen, it will not be reduced to zero in any case, and once the control is transitioned, the use of inferior raw materials will eventually hurt the company's image.

In the same way, reducing operating expenses and transitioning control will hurt the morale of employees within the company. Therefore, to increase net profit, it is better to focus on sales income, and only properly control costs and expenses.

The most important thing in income statement analysis is to analyze how the enterprise organizes revenue, controls costs and expenses to achieve profitability, and evaluates the operating results of the enterprise. At the same time, through the analysis of income and expenditure structure and business structure, the contribution of the growth of each professional performance to the overall efficiency of the company, as well as the contribution of the operating results of different branches to the overall profitability of the company. Through the analysis of the income statement, the sustainable development ability of the enterprise can be evaluated, and the profitability it reflects is more concerned by the investors of listed companies, and it is the "barometer" of the capital market.

Analysis of corporate profit structure, analysis of the impact of structural changes of various income and expenditure factors that constitute the profit portfolio relationship on profits. Analyze the impact of business development and profitability of each discipline and region that make up the company's total profit on the company's operating results. From the analysis of income and expenditure structure, it can be understood from reading the income statement that profit is calculated by deducting business taxes, costs, and period expenses in turn, plus other business profits and net non-operating income and expenditure.

1. Overall analysis, analyze the profitability and change trend of the enterprise.

2. Structural analysis: Through the structural analysis of profit composition, analyze the ability of enterprises to continue to generate profits and the rationality of profit formation.

3. Financial ratio analysis, using financial ratio index analysis.

4. Project analysis, specific analysis of projects that have a greater impact on the business results of the enterprise and projects with a large range of changes. The main items are: operating income, operating costs, sales expenses, management expenses, financial expenses, investment income, income tax expenses and other items.

The analysis of the income statement is also a very important part. If the income statement is not analyzed enough, the specific situation of the company's profitability will not be found. Those who study finance know that the income statement is generally composed of three parts: the header, the basic part and the supplementary information.

Operating profit. Operating profit is derived from operating income minus operating costs, operating taxes and surcharges, selling expenses, administrative expenses, finance expenses and asset impairment losses, plus fair value change gains and investment income. This part of the profit can objectively reflect the amount of profit formed by the various businesses operated by the enterprise, and the operating ability and profitability of the enterprise are mainly reflected through the operating profit.

Gross profit. The total profit is obtained by adding non-operating income to non-operating expenses, which is the pre-tax profit of the enterprise. Net profit.

The net profit is obtained by subtracting the income tax expense from the total profit, that is, the after-tax profit of the enterprise. This part of the calculation, the income statement of each industry is unified. The final operating results of the enterprise are reflected in the net profit.

Profitability refers to the ability of an enterprise to obtain profits, and the stronger the profitability of the enterprise, the higher the return it gives to shareholders and the greater the value of the enterprise. At the same time, the stronger the profitability, the more cash flow it brings, and the company's solvency is strengthened. For example, the sales revenue of enterprises A and B in 20 years is 500,000 yuan, and the net profit is 100,000 yuan.

We can't tell which company is profitable. But if we are told that the total assets of Company A are 5 million yuan, and the owner's equity is 1 million yuan; Company B's total assets are 2 million yuan, and the owner's equity is 500,000 yuan. Therefore, when analyzing the profitability of a company, it is often more important to consider relative value indicators on the basis of absolute value.

Relative value indicators are generally reflected in various ratio indicators. There are many ratio indicators that reflect the profitability of enterprises, mainly including gross profit margin on sales, net profit margin on sales, return on total assets, return on net assets, etc.

Gross sales margin is the ratio of gross sales profit to net sales revenue, where gross sales profit is the difference between net sales revenue and cost of sales. The calculation formula is: sales gross profit margin operating income - operating cost operating income 100%, according to the sales gross profit margin, enterprises can be analyzed as follows:

The gross profit margin of sales reflects the initial profitability of the sales of products or commodities of the enterprise, and is the starting point of the net profit of the enterprise. The analysis of gross sales margin and the analysis of gross sales profit can evaluate the ability of enterprises to bear period expenses such as management expenses, sales expenses, and financial expenses. The gross profit margin of sales varies with different industries, but the gross profit margin of the same industry is generally not much different.

Comparing with the average gross profit margin of the industry over the same period, it can reveal the problems of the company in terms of pricing policy, product or merchandising, or production cost control.

Income statement analysis is to analyze the ability of an enterprise to organize revenue, control costs and expenses to achieve profitability, and evaluate the operating results of an enterprise.

Income statement. The basic structure consists of two parts: the header and the body.

1. Header: The header of the income statement mainly includes the name of the report, the name of the enterprise that prepared the report, the date reflected in the report, the amount unit, and the report number (set by the enterprise as needed).

1) Rolling Mountain Operating Income: Operating income reflects the total revenue recognized by the company's main business and other businesses, including "main business income" and "other business income".

2) Operating profit: Operating profit refers to operating income minus operating costs, business taxes and surcharges.

Selling expenses, administrative expenses, financial expenses, asset impairment losses.

In addition, the net income from the change in the value of the public university and the net income from investment are added.

3) Total profit: Total profit refers to operating profit plus non-operating income.

The amount after deducting non-operating expenses.

4) Net profit: Net profit refers to the total profit after deducting income tax. (5) Earnings per share: Earnings per share includes basic earnings per share and diluted earnings per share.

The income statement is a statement that reflects the operating results of an enterprise in a certain accounting period. Because it reflects the situation of a certain period, it is also called a dynamic report. Sometimes, the income statement is also called the income statement, income statement.

There are two main types of income statement structures: single-step and multi-step. In China, the income statement of enterprises adopts a basic multi-step structure, that is, by classifying the income, expenses and expenditure items of the current period according to their nature, listing some intermediate profit indicators according to the main links of profit formation, and calculating the current profit and loss step by step.

The income statement mainly reflects the following aspects: (1) Operating income, which is composed of main business income and other business income. (2) Operating profit: operating income minus operating costs (main business costs, other business costs), business taxes and surcharges, sales expenses, management expenses, financial expenses, asset impairment losses, plus fair value change gains and investment income, is operating profit.

3) Total profit, operating profit plus non-operating income, minus non-operating expenses, is the total profit. (4) Net profit, the total profit minus income tax expense, that is, the net profit. (5) Earnings per share, enterprises whose common shares or potential common shares have been publicly traded, as well as enterprises that are in the process of publicly offering common shares or potential common shares, shall also include earnings per share information in the income statement, including basic earnings per share and diluted earnings per share.

In addition, in order to enable the users of the statement to judge the future development trend of the company's operating results by comparing the realization of profits in different periods, the enterprise needs to provide a comparative income statement, and the income statement is divided into two columns: "amount of the current period" and "amount of the previous period".

The income statement generally has two parts: the first and the main statement. The first part of the table indicates the name of the report, the preparation unit, the preparation date, the report number, the currency name, the unit of measurement, etc.; The positive statement is the main body of the income statement, reflecting the various items and calculation processes that form the operating results, so this statement was once called the profit and loss calculation book.

Format: There are two types of income statements: single-step income statements and multi-step income statements.

A single-step income statement is to list all the income for the current period together and then list all the expenses together, and subtract the two to get the net profit or loss for the current period. The multi-step income statement is to classify the income, expenses and expenditure items of the current period according to their nature, and list some intermediate profit indicators according to the main links of profit formation, such as operating profit, total profit and net profit, and calculate the net profit and loss of the current period step by step.

The income statement is a financial statement that reflects the operating results of an enterprise in a certain accounting period.

Find out what an income statement is in two minutes.

The structure of the income statement consists of the following:

1. Income statement of commercial retail industry:

The income statement of the commercial retail industry usually includes items such as revenue, costs, gross profit, operating expenses, operating profit and net profit. Among them, the income subtracts the costs and operating expenses to obtain the operating profit, and the income tax is subtracted to obtain the net profit.

2. Income statement of service industry:

The service industry income statement usually includes items such as revenue, costs, gross profit, operating expenses, operating profit, and net profit. Among them, the income subtracts the costs and operating expenses to obtain the operating profit, and the income tax is subtracted to obtain the net profit.

3. Manufacturing income statement:

The manufacturing income statement usually includes items such as revenue, costs, gross profit, operating expenses, operating profit, and net profit. Among them, the income subtracts the costs and operating expenses to obtain the operating profit, and the income tax is subtracted to obtain the net profit.

4. Income statement of the financial industry:

The income statement of the financial industry usually includes items such as income, costs, gross profit, operating expenses, operating profit and net profit. Among them, the income minus the cost and operating expenses to obtain the profit of Yingchun Youfengye, and then the income tax to obtain the net profit.

5. Income statement of construction industry:

The construction income statement usually includes items such as revenue, costs, gross profit, operating expenses, operating profit, and net profit. Among them, the income subtracts the costs and operating expenses to obtain the operating profit, and the income tax is subtracted to obtain the net profit. <>

1.Structure of the Income Statement The common structure of the income statement is single-step and multi-step. (1) Single-step income statement.

A single-step income statement usually puts all the income items together and adds up their totals; Group together all the expense items and add up their totals; The total profit is then calculated in one go by subtracting the total expenses from the total revenue. The single-step income statement is relatively intuitive, simple and convenient to prepare, but it does not reveal the connection between income and expenses, which is not convenient for report users to conduct specific analysis, and is not conducive to the comparative evaluation of statements between the same industry. (2) Multi-step income statement.

A multi-step income statement usually separates all income items and all expense items, and sets up separate columns according to the nature of income and expenses, and then summarizes them separately according to the nature of income and expenses. Compared with the single-step income statement, the multi-step income statement can more clearly reveal the connection between income and expenses, and the users of the statement can understand the operating results of the insurance company more clearly, but the preparation of the multi-step income statement is more complicated, and it is not conducive to the reading and analysis of the statement. 2.

The contents of the income statement generally include: income items, costs and expenses, operating profit items, total profit items and owners' equity items. Among them, the revenue item refers to the profit realized by the insurance company during the reporting period; Costs and expenses refer to the various expenses and expenses incurred by the insurance company during the reporting period; Operating profit refers to the profit realized by the insurance company during the reporting period; The total profit item refers to the total profit realized by the insurance company during the reporting period; Owner's equity refers to the total amount of owner's equity realized by the insurance company during the reporting period.