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Income Statement

Difficulty: Beginner

The income statement presents information on the financial results of a company's business activities over a period of time. The income statement communicates how much revenue the company generated during a period and what cost it incurred in connection with generating that revenue.

eBay Inc., Consolidated Income Statement

USD $ in millions

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Source: eBay Inc., Annual Reports
Item Description The company
Net revenues Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. eBay Inc.'s net revenues increased from 2015 to 2016 and from 2016 to 2017.
Income from operations The net result for the period of deducting operating expenses from operating revenues. eBay Inc.'s income from operations increased from 2015 to 2016 but then slightly declined from 2016 to 2017.
Income from continuing operations before income taxes Sum of operating profit and nonoperating income (expense) before income (loss) from equity method investments, income taxes, extraordinary items, cumulative effects of changes in accounting principles, and noncontrolling interest. eBay Inc.'s income from continuing operations before income taxes increased from 2015 to 2016 but then declined significantly from 2016 to 2017.
Income (loss) from continuing operations This represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items, cumulative effects of changes in accounting principles, and noncontrolling interest. eBay Inc.'s income (loss) from continuing operations increased from 2015 to 2016 but then declined significantly from 2016 to 2017.
Net income (loss) The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes. eBay Inc.'s net income (loss) increased from 2015 to 2016 but then declined significantly from 2016 to 2017.