The profit and loss statement (profit distribution statement) refers to the accounting statement that reflects the operating results and distribution of the company in a certain accounting period. It is a financial record of the company's operating performance during a period of time, reflecting the sales revenue, sales costs, and operations during this period. Expenses and tax status, the report results are the profits or losses realized by the company.
The income statement is a dynamic statement, also called an income statement. It reflects the company's operating income and expenses and operating results within a certain period. In other words, from this report, you can see how much money the company made or lost in a certain period. This table is compiled on a monthly basis. Its identity is as follows:
Revenue-Expenses=Profit
There are currently two ways to compile this table: single-step and multi-step.
The former method is to add all the income together and subtract the sum of all expenses to directly calculate the profit. It is a one-step method, which is more intuitive and suitable for small businesses.
The latter method is to calculate step by step and list the profits segment by segment. Looking at this table, you can understand the company's income and expenses; you can understand which businesses have exceeded the budget; which factors have caused unplanned expenses or which expenses have increased. ; You can also grasp the sharp increase in product profits or sales costs to determine how much income tax to pay. Currently, the latter method is basically used. The calculation formula is:
Main business profit = main business income - main business cost - main business taxes and surcharges
Operating profit = main business profit plus other business income - operating expenses - administrative expenses - financial expenses
Total profit = operating profit + investment income + subsidy income + non-operating income – non-operating expenses
Net profit = total profit - income tax
1. When you get this form, you can check the operating results from the following aspects:
1. Look from the bottom up, that is, grasp the results. What is the net profit? Is it a profit or a loss?
2. Observe segment by segment to see where the money is made or lost? How many expenses were incurred? Is it money earned in the main business or in other businesses? Analyze whether the profits are stable or obtained by chance. of.
3. If you are satisfied with the money you make, you can compare it with the previous year, the same industry, or your budget.
2. After you have read it in general, you can use financial ratios to see through the operating results. There are five main indicators to help you understand the operating status of your company:
1. Gross profit margin:
The formula is: gross profit margin = total profit / main business income * 100%
If this indicator is high or moderate, it indicates that the company's products are highly competitive and profitable; otherwise, it is poor. Of course, there is an exception, that is, if profits are increased but sales are increased, gross profit will also decrease, so we need to use the following indicators.
2. Net sales profit:
The formula is: net sales profit = net profit / main business income * 100%
This indicator reflects the level of corporate profitability.
3. Net profit from assets:
Net profit from assets = net profit/total assets (sum of the beginning and end of the year divided by 2)*100%
A high indicator indicates that the enterprise has good economic benefits and good management level.
4. Return on net worth:
Return on net worth = net profit / average shareholders’ equity * 100%
This indicator shows investors’ attitude towards profits
5. Price-to-earnings ratio
P/E ratio = price per share/earnings per share
This indicator shows how much price of the stock is supported by each dollar of profit. When the price drops, the price-to-earnings ratio also drops. A high indicator indicates that investors have confidence in the stock's future profitability, but if the indicator is too high, the risk will be higher. Because it includes factors such as national policies.
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