Official definition · 官方定义
“The Income Statement is one of a company's core financial statements that shows their profit and loss over a period of time.”[1]
— Corporate Finance Institute, CFI Resource Library · corporatefinanceinstitute.com ↗ · accessed 2026-10-25
An income statement reports revenue, costs and profit over a period. It answers one question in stages: what was sold, what it cost, what was left, and what shareholders earned per share.
利润表报告一段时期内的收入、成本与利润。它分阶段回答一个问题：卖了多少、花了多少、还剩多少、每股赚了多少。
The order of the lines is the analysis. Gross margin shows pricing power, operating margin shows cost discipline, and the gap between operating and net profit shows how much the capital structure costs. A company can look healthy at the operating line and still lose money because of interest — which is exactly the pattern in a rate-heavy cycle.
行的顺序本身就是分析。毛利率体现定价权，营业利润率体现成本纪律，营业利润到净利润之间的差距，体现资本结构的价格。
一家公司在营业层面可以很健康，却因为利息而亏损——这正是利率高企周期里常见的形态。
Revenue is profit
Revenue is the top line; profit is what remains after costs.
EBITDA is cash flow
It ignores interest, taxes and capex.
One-off items do not matter
They matter, but check whether they recur every year.
· net income
· earnings per share
· operating profit
· one-off charges
· top line and bottom line
net income 净利润；earnings per share 每股收益；operating profit 营业利润；one-off charges 一次性费用；top line and bottom line 顶行与底线。
· net income vs operating cash flow
· gross vs net profit
net income 是利润，operating cash flow 是现金；gross profit 是毛利，net profit 是净利。
Net income fell X% to $Ym, or $Z a share, missing consensus.
财报句：净利润下降 X% 至 Y 百万美元，每股 Z 美元，低于预期——missing consensus 是没达到预期。