Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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Microsoft Corp., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2024-06-30), 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30).
| Comprehensive income item | Description | The company |
|---|---|---|
| Net income | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | Microsoft Corp. net income decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level. |
| Comprehensive income | Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Exclude changes in equity resulting from investments by owners and distributions to owners. | Microsoft Corp. comprehensive income increased from 2022 to 2023 and from 2023 to 2024. |