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In analyzing a company's financial performance, the income statement is crucial. It provides an overview of earnings over a specific period and is known by various names, including consolidated statement of earnings, profit and loss statement, earnings report, statement of operations, and statement of financial performance. If you can't locate a company's income statement, try searching using these alternative names. Learning to read an income statement involves practicing with real-world examples. By reviewing these statements and accompanying notes in annual reports, you can gain valuable insights into the company's financial health and operations.