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In analyzing the financial performance of a company, the income statement is where most people spend a lot of time. What is an income statement? An income statement is an overview of how much a company has earned during a period. The income statement is known under many names, each of these gives a hint of what we are trying to review in this income statement tutorial: consolidated statement of earnings, profit and loss statement, earnings report, statement of operations, statement of financial performance, or simply: the income statement. So in case you are unable to find the income statement for a company, try a search with any of these other names! Learning how to read an income statement is just like learning how to read anything else: I encourage you to go through lots of real world income statements for companies that you are interested in. By reviewing the income statement, and the notes that come with it in the annual report, you will at the same time learn a lot about how the