How to analyze the income statement, how to analyze the financial analysis income statement

1) The main business income is subtracted from the main business cost, main business tax and surcharge. The purpose of calculating the profit of the main business is to assess the profitability of the main business of the enterprise.

Profit from main business = income from main business - cost of main business - tax and surcharge of main business.

The characteristics of the above formula are: the cost of the main business, the tax and surcharge of the main business are directly related to the main business, and the profit of the main business is calculated by directly deducting it from the income of the main business.

2) The operating profit of the enterprise is calculated by subtracting the management expenses, operating expenses and financial expenses from the main business profit and other business profits, with the purpose of assessing the profitability of the enterprise's production and operation activities.

Operating profit = profit from main business + profit from other business - management expenses - operating expenses - financial expenses.

The characteristics of the above formula are: the main business profit and other business profits after deducting management expenses, operating expenses and financial expenses, the concept of operating profit is similar to net profit. In the formula, the management expenses, operating expenses and financial expenses are taken as the deduction items of operating profit, which means that not only the main business should bear the management expenses, operating expenses and financial expenses, but also other businesses should bear the management expenses, operating expenses and financial expenses.

3) On the basis of operating profit, add net investment income, subsidy income, and net non-operating income and expenditure to calculate the total profit for the current period, with the purpose of assessing the comprehensive profitability of the enterprise.

Total profit = operating profit + net investment income + net non-operating income + subsidy income.

Among them, net investment income = investment income - investment loss.

Net non-operating income and expenditure = Non-operating income - Non-operating expenses.

4) On the basis of the total profit, subtract the income tax to calculate the net profit for the current period, with the purpose of assessing the final profitability of the enterprise.

The advantage of the multi-step income statement is that it is convenient to analyze the channels of enterprise profit formation, understand the main factors of profit, or the main reason for loss, and make the management more targeted. At the same time, it is also conducive to comparison between different enterprises; It can also be the future profitability of the enterprise.

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.

03 gross profit margin = (main business income - main business cost) main business income = (18000-10700) 18000= %.

04 gross profit margin = (20000-12200) 20000 = 39%.

03 main business profit margin = main business profit main business income = 6220 18000 =

04 main business profit margin = 6600 2000 = 33%.

03 main business cost profit margin = total profit main business cost = 4000 10700 =

04 main business cost profit margin = 4200 12200 =

03 Return on total assets = net profit Average balance of total assets = 2400 (19000+20000) 2=

04 return on total assets = 2520 (20000+23000) 2=

03 ROE = Net Profit Average Equity Balance = 2400 (13000+14600) 2=

04 ROE = 2520 (14600+16500) 2=

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.

1) Analysis of the main statement of the income statement.

Through the analysis of the main statement of the income statement, the increase and decrease of various profits, the changes in the structure and the income and costs that affect the profits are analyzed.

1.Analysis of changes in the increase and decrease of profits. Through the horizontal analysis of the income statement, from the perspective of profit formation, it reflects the changes in the amount of profit, and reveals the management performance and existing problems of the enterprise in the process of profit formation.

2.Analysis of changes in profit structure. The analysis of profit structure changes is mainly based on the vertical analysis of the income statement, revealing the relationship between various profits, costs and expenses and income, so as to reflect the profit composition, profit and cost level of each link of the enterprise.

3.Enterprise revenue analysis. The contents of enterprise revenue analysis include: revenue recognition and measurement analysis; Analysis of the factors affecting revenue and sales volume; Analysis of the composition of corporate revenue, etc.

4.Cost analysis. The cost analysis includes two parts: product cost of sales analysis and period expense analysis. Product cost of sales analysis includes total cost of sales analysis and unit cost of sales analysis; Period expense analysis includes selling expense analysis and administrative expense analysis.

2) Analysis of the attached statements of the income statement.

The analysis of the attached statement of the income statement is mainly the analysis of the profit distribution statement and the segment statement.

1.Profit distribution statement analysis. Through the analysis of profit distribution statement, the changes in the quantity and structure of profit distribution of enterprises are reflected, and the impact of changes in profit distribution policies, accounting policies and relevant national laws and regulations on profit distribution is revealed.

2.Segment report analysis. Through the analysis of the segment statements, it reflects the operating conditions and operating results of enterprises in different industries and regions, and points out the direction for enterprises to optimize their industrial structure and carry out strategic adjustments.

3) Analysis of notes to the income statement.

The analysis of notes to the income statement is mainly based on the relevant details such as the notes to the income statement and the financial fact sheet, to analyze and explain the changes in the important items in the income statement and the schedule, and to reveal the subjective and objective reasons for the changes in profit formation and distribution.