income statement net sales - cogs = gross profit - operating expenses = operating income - interest...

Income Statement Net Sales - COGS = Gross Profit - Operating Expenses = Operating Income - Interest expenses & taxes = Net Income

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Income Statement

Net Sales

- COGS

= Gross Profit

- Operating Expenses

= Operating Income

- Interest expenses & taxes

= Net Income

Gross Profit

• Net Sales – COGS = Gross Profit

Cost of labor

Cost of materials

Cost of manufacturing overhead

Cost of inventories

Sales to customers; wholesalers & retailers

▬ = Profit after selling costs

Operating Income

Gross Profit

▬ = Income from operations

Administrative salaries

Sales & marketing

Research & development

Net Income

Operating Income

▬ = Net Profit

Interest expenses

Taxes

Miscellaneous other (e.g., accounting change)

Common Size Income Statement

Page 6: Income Statement Net Sales - COGS = Gross Profit - Operating Expenses = Operating Income - Interest expenses & taxes = Net Income

Conclusions

• Changes in sales & profits?

Ratios:

• Changes in gross profit to sales?

• … net profit to sales?

• … COGS to sales?

• … Expenses to sales?

Page 7: Income Statement Net Sales - COGS = Gross Profit - Operating Expenses = Operating Income - Interest expenses & taxes = Net Income

Conclusions

• Changes in sales & profits? Sales down, profits down then up; why?

• Ratios

Changes in gross profit to sales? Improved; why?

… net profit to sales? Stable then down; why?

… COGS to sales? Down; why?

… Expenses to sales? Up; why?

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