What is left after tax
Net income takes ordinary profit, adds or subtracts one-off gains and losses, and deducts corporate taxes. It sits at the bottom of the income statement and belongs to shareholders. EPS and ROE are both built from it. Because a single event like selling a factory can swing it, read it together with operating profit.
Ordinary profit of 45 less a 5 one-off loss gives pre-tax profit of 40. After 12 of tax, net income is 28.
For learning, not investment advice. Decisions are your own.
StockFit · TrueNorthLabs Inc.