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Common-Size Income Statement
International Business Machines Corp., common-size consolidated income statement
|Income statement item||Description||The company|
|Operating income||The net result for the period of deducting operating expenses from operating revenues.||International Business Machines Corp.’s operating income as a percentage of revenue decreased from 2018 to 2019 and from 2019 to 2020.|
|Income from continuing operations 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.||International Business Machines Corp.’s income from continuing operations before income taxes as a percentage of revenue decreased from 2018 to 2019 and from 2019 to 2020.|
|Net income attributable to IBM||The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.||International Business Machines Corp.’s net income attributable to IBM as a percentage of revenue increased from 2018 to 2019 but then decreased significantly from 2019 to 2020.|