Laura Porter / Investopedia Businesses calculate earnings per share (EPS) using net income. It is often called the ... a company’s yearly financial performance. The income statement includes the gains ...

Net income seems straightforward: It is the result when expenses (administrative expenses, business expenses, interest expenses, operating costs and other expenses) are subtracted from revenue. This ...

Income statements detail revenue, expenses, and net income from top to bottom. Reading starts with revenue, deducts expenses, and ends with net income. Subtotal figures help identify missing account ...