eredménykimutatását

Eredménykimutatás, also known as the income statement or profit and loss statement, is a key financial document that reports a company's financial performance over a specific accounting period. It details the revenues earned and the expenses incurred during that time, ultimately showing whether the company has generated a profit or a loss.

The typical structure of an eredménykimutatás begins with revenue, which represents the income generated from the company's primary operations, such as sales of goods or services. Following revenue are the costs of goods sold, which are the direct costs associated with producing or acquiring the goods sold. The difference between revenue and the cost of goods sold is the gross profit.

Next, operating expenses are deducted. These include selling, general, and administrative expenses, such as salaries, rent, marketing costs, and depreciation. The result after deducting operating expenses from gross profit is operating income, also known as earnings before interest and taxes (EBIT).

Below operating income, interest expense and income taxes are accounted for. Interest expense represents the cost of borrowing money, while income tax expense is the amount of tax owed to the government. The final figure on the eredménykimutatás is the net income or net loss, representing the company's overall profitability for the period. This statement is crucial for investors, creditors, and management to assess a company's profitability, efficiency, and financial health.