What are the last four lines of an income statement?

[alenaghose]

I’m currently reviewing how income statements are structured and was wondering—what are typically the last four lines of an income statement? I assume net income is at the bottom, but I'm curious about what usually appears just before that. Any help or examples would be appreciated. Thanks!

 

[robertwilliam]

Income statements follow a logical path, from top to bottom. The top line is the company's total revenue, before expenses, while the bottom line is the company's total profit.

 

[deepak]

The last four lines of an income statement typically include:

1. Operating Income – earnings before interest and taxes.
2. Interest and Taxes – expenses deducted from operating income.
3. Net Income – the company’s total profit.
4. Earnings Per Share (EPS) – net income divided by outstanding shares.

 

[brook]

Income statements are logical, in the way that they read down. The top line reflects the total revenue of the company, prior to expenses whereas the bottom line represents total profit of the company.

 

[Shane Warne]

The last four lines of a typical income statement are usually:

1. Operating Income (or EBIT) – profit after operating expenses.
2. Pre-Tax Income – profit before income tax.
3. Income Tax Expense – taxes owed on earnings.
4. Net Income – final profit after all expenses and taxes.

 

[ankita]

The last four lines of a standard income statement typically reflect the company’s final profitability calculations after all adjustments:

1. Operating Income (or EBIT) – Earnings before interest and taxes, showing profit from core operations.
2. Pre-Tax Income (or EBT) – Profit after accounting for interest and other non-operating items, but before taxes.
3. Net Income – The company’s bottom-line profit after all expenses, including taxes, are deducted.
4. Earnings Per Share (EPS) – Net income divided by the number of outstanding shares, indicating profitability per share for investors.

In some statements, EPS is presented separately below net income, but it remains a standard concluding disclosure.