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Introduction To The Income Statement

INCOME STATEMENT: We are using the same income state­ment from the last video, but we have now added some line num­bers to the left of each row. These num­bers are there to help you under­stand which items we are using in our cal­cu­la­tions, and how to do the cal­cu­la­tions that end up giv­ing us insights into the income statement.
GROSS MARGIN: Since the income state­ment is a mea­sure of prof­itabil­ity, the first thing we want to do is ana­lyze some of the prof­itabil­ity mea­sures. The first one is gross profit, which is the profit the com­pany made on sales after cost of goods sold. We are going to cal­cu­late the gross mar­gin to look at prof­itabil­ity as a per­cent­age. The gross mar­gin is cal­cu­lated by divid­ing the gross profit of $1,987,000 by rev­enue of $11,892,000 and we see that the gross mar­gin per­cent is 16.7%. Now whether 16.7% is good or bad is some­thing we can’t tell just yet. We’ll dis­cuss how to deter­mine if this is good or bad in a moment, but first we will define a few other prof­itabil­ity ratios.

Từ khóa: he income statement, financial statement analysis, credit management, The Kaplan Group, báo cáo kết quả hoạt động kinh doanh, báo cáo kinh doanh,

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