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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.
Coca-Cola Co., Consolidated Income Statement
USD $ in millions
| Item | Description | The company |
|---|---|---|
| Net operating 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. | Coca-Cola Co.'s net operating revenues declined from 2015 to 2016 and from 2016 to 2017. |
| Operating income | The net result for the period of deducting operating expenses from operating revenues. | Coca-Cola Co.'s operating income declined from 2015 to 2016 and 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. | Coca-Cola Co.'s income from continuing operations before income taxes declined from 2015 to 2016 and from 2016 to 2017. |
| Net income 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. | Coca-Cola Co.'s net income from continuing operations declined from 2015 to 2016 and from 2016 to 2017. |
| Consolidated net income | The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. | Coca-Cola Co.'s consolidated net income declined from 2015 to 2016 and from 2016 to 2017. |
| Net income attributable to shareowners of The Coca-Cola Company | 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. | Coca-Cola Co.'s net income attributable to shareowners of The Coca-Cola Company declined from 2015 to 2016 and from 2016 to 2017. |
