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What Is a Profit & Loss Statement (P&L)?
The profit và loss (P&L) statement is a financial statement that summarizes the revenues, costs, and expenses incurred during a specified period, usually a fiscal quarter or year. The P&L statement is synonymous with the income statement.
These records provide information about a company"s abilityor inabilityto lớn generate profit by increasing revenue, reducing costs, or both. Some refer khổng lồ the P&L statement as a statement of profit and loss,income statement,statement of operations,statement of financial resultsor income, earnings statement, or expense statement.
For non-profit organizations, revenues & expenses are generally tracked in a financial report called the statement of activities (sometimes called statement of financial activities or statement of support).
P&L management refers to how a company handles its P&L statement through revenue & cost management.
The P&L statement is a financial statement that summarizes the revenues, costs, & expenses incurred during a specified period.The P&L statementis one of three financial statements every public company issues quarterly & annually, along with the balance sheet và the cash flow statement.It is important lớn compare P&L statements from different accounting periods, as the changes in revenues, operating costs, R&D spending, and net earnings over time are more meaningful than the numbers themselves.Together with the balance sheet & cash flow statement, the P&L statement provides an in-depth look at a company"s financial performance.
The P&L statementis one of three financial statements every public company issues quarterly and annually, along with the balance sheet & the cash flow statement. It is often the most popular & comtháng financial statement in a business plan as it quickly shows how much profit or loss was generated by a business.
The income statement, lượt thích the cash flow statement, shows changes in accounts over a phối period. The balance sheet, on the other hand, is a snapshot, showing what the companyownsand owesat a single moment. It is important khổng lồ compare the income statement with the cash flow statement since, under the accrual method of accounting, a company can log revenues and expenses before cash changes hands.
The income statement follows a general size as seen in the example below. It begins with an entry for revenue, known as the top line,and subtracts the costs of doing business, including the cost of goods sold, operating expenses, tax expenses, & interest expenses. The difference, known as the bottom line, is net income, also referred to as profit or earnings. You can find many templates for creating a personal or business P&L statement online for free.
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It is important lớn compare income statements from different accounting periods, as the changes in revenues, operating costs, research và development spending, & net earnings over time are more meaningful than the numbers themselves. For example, a company"s revenues may grow, but its expenses might grow at a faster rate.
Profit & Loss Statement (P&L) Example
Below is Caterpillar Inc."s income or P&L statement for 2013 và năm trước (all figures in USD millions except per-giới thiệu data):
|Twelve Months Ended December 31,||2014||2013|
|Sales & revenues:|
|Sales of Machinery, Energy & Transportation||52,142||52,694|
|Revenues of Financial Products||3,042||2,962|
|Total sales & revenues||55,184||55,656|
|Cost of goods sold||39,767||40,727|
|Selling, general & administrative expenses||5,697||5,547|
|Research and development expenses||2,135||2,046|
|Interest expense of Financial Products||624||727|
|Other operating (income) expenses||1,633||981|
|Total operating costs||49,856||50,028|
|Interest expense excluding Financial Products||484||465|
|Other income (expense)||239||(35)|
|Consolidated profit before taxes||5,083||5,128|
|Provision (benefit) for income taxes||1,380||1,319|
|Profit of consolidated companies||3,703||3,809|
|Equity in profit (loss) of unconsolidated affiliated companies||8||(6)|
|Profit of consolidated and affiliated companies||3,711||3,803|
|Less: Profit (loss) attributable khổng lồ noncontrolling interests||16||14|
|Profit per common share||5.99||5.87|
|Profit per comtháng share–diluted ||5.88||5.75|
|Weighted-average common shares outstanding (millions)|
|- Diluted ||628.9||658.6|
|Cash dividends declared per common share||2.70||2.32|
One can use the income statement tocalculate several metrics, including the gross profit margin, the operating profit margin, the net profit margin, & the operating ratio. Together with the balance sheet & cash flow statement, the income statement provides an in-depth look at a company"s financial performance.
Frequently Asked Questions
What is a profit & loss (P&L) statement?
A P&L statement is one of the three types of financial statements prepared by companies, the other two being the balance sheet and the cash flow statement. The purpose of the P&L statement is lớn show the revenues & expenditures of the company over a specified period of time, usually one fiscal year.
Using this information, investors and analysts can assess the profitability of the company, often combining this information with insights from the other two financial statements. For instance, an investor might calculate a company’s return on equity (ROE) by comparing its net income (as shown on the P&L) to its cấp độ of shareholder’s equity (as shown on the balance sheet).
What is the difference between a P&L statement & a balance sheet?
Whereas the P&L shows the income, expenditures, và profitability of a company over a period of time, the balance sheet provides a snapshot of the company’s assets & liabilities as of a certain date. Typically, the balance sheet is presented as of the last day of the company’s fiscal year. Investors use the balance sheet khổng lồ understand the financial strength of the company, comparing the amount & chất lượng of its assets against its liabilities.
Are all companies required lớn prepare P&L statements?
Publicly traded companies are required khổng lồ prepare P&L statements & must tệp tin their financial statements with the Securities và Exchange Commission (SEC) so that they can be scrutinized by investors, analysts, and regulators. In preparing these statements, public companies must comply with a phối of rules and guidelines known as generally accepted accounting principles (GAAP).
Private companies, on the other hand, are not necessarily required to comply with GAAPhường., and some smaller companies may even not prepare formal financial statements at all.
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