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Common-Size Income Statement
|Income statement item||Description||The company|
|Operating income||The net result for the period of deducting operating expenses from operating revenues.||Amazon.com Inc.’s operating income as a percentage of net sales decreased from 2018 to 2019 but then increased from 2019 to 2020 exceeding 2018 level.|
|Income before income taxes||Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.||Amazon.com Inc.’s income before income taxes as a percentage of net sales increased from 2018 to 2019 and from 2019 to 2020.|
|Net income||The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.||Amazon.com Inc.’s net income as a percentage of net sales decreased from 2018 to 2019 but then increased from 2019 to 2020 exceeding 2018 level.|