Resultatopgørelserne

Resultatopgørelserne, often translated as income statements or profit and loss statements, are a fundamental component of a company's financial reporting. They present a company's financial performance over a specific period, typically a quarter or a year. The primary purpose of a resultatopgørelse is to show how much revenue a company has generated and what expenses it has incurred in earning that revenue.

The structure of a resultatopgørelse usually begins with the company's gross revenue, which is the total income from sales before any deductions. From this gross revenue, the cost of goods sold (COGS) is subtracted to arrive at the gross profit. COGS represents the direct costs attributable to the production or purchase of the goods sold by a company. Following gross profit, operating expenses are deducted. These include items such as salaries, rent, marketing, and administrative costs. The result of subtracting operating expenses from gross profit is the operating income, also known as earnings before interest and taxes (EBIT).

Further down the statement, interest expenses and taxes are accounted for. Subtracting these from operating income leads to the net income, or the company's profit after all expenses and taxes have been paid. This figure represents the bottom line and is a key indicator of a company's profitability. Investors and creditors use resultatopgørelser to assess a company's ability to generate profits, manage its expenses, and evaluate its overall financial health. It is a crucial document for decision-making in business and investment.