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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.
Bristol-Myers Squibb Co., Consolidated Income Statement
USD $ in millions
| 12 months ended | Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | ||||||
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| Intangible asset impairment | |
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| Equity investment impairment | |
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| Written option adjustment | |
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| Other | |
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| Other income (expense), net | |
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| Earnings before income taxes | |
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| Provision for income taxes | |
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| Noncontrolling interest | |
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| Net earnings attributable to BMS | |
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| Item | Description | The company |
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| 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. | Bristol-Myers Squibb Co.'s revenues increased from 2015 to 2016 and from 2016 to 2017. |
| Operating income | The net result for the period of deducting operating expenses from operating revenues. | Bristol-Myers Squibb Co.'s operating income increased from 2015 to 2016 but then slightly declined from 2016 to 2017. |
| Earnings 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. | Bristol-Myers Squibb Co.'s earnings before income taxes increased from 2015 to 2016 but then slightly declined from 2016 to 2017. |
| Net earnings | The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. | Bristol-Myers Squibb Co.'s net earnings increased from 2015 to 2016 but then declined significantly from 2016 to 2017. |
| Net earnings attributable to BMS | 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. | Bristol-Myers Squibb Co.'s net earnings attributable to BMS increased from 2015 to 2016 but then declined significantly from 2016 to 2017. |
