A Profit & Loss (P&L) Statement, also known as an Income Statement, is a financial report summarizing a business's revenues, costs, and expenses over a specific period. It provides an overview of the company’s financial performance by showing net profit or loss. Key components include revenue, cost of goods sold (COGS), gross profit, operating expenses, and net income. This statement helps business owners and stakeholders evaluate profitability, manage expenses, and make informed decisions. By comparing performance across periods, it highlights trends and identifies growth opportunities, making it an essential tool for financial analysis and strategic planning.
Profit & Loss Statement
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