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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- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2012
- Current Ratio since 2012
- Price to Operating Profit (P/OP) since 2012
- Price to Book Value (P/BV) since 2012
- Price to Sales (P/S) since 2012
- Aggregate Accruals
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ServiceNow Inc., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).
The statement of comprehensive income reveals significant fluctuations in components beyond net income over the five-year period. Net income demonstrates substantial growth, particularly between 2022 and 2023, followed by a decrease in 2024 and a subsequent recovery in 2025. However, other comprehensive income items introduce considerable volatility to the overall comprehensive income figure.
- Net Income Trend
- Net income increased from US$230 million in 2021 to US$325 million in 2022, representing a growth of approximately 41.3%. A dramatic increase occurred in 2023, reaching US$1,731 million, before decreasing to US$1,425 million in 2024. Net income then rebounded to US$1,748 million in 2025, exceeding the 2023 level.
- Foreign Currency Translation Adjustments
- Foreign currency translation adjustments consistently resulted in negative impacts until 2025. Losses of US$41 million and US$70 million were recorded in 2021 and 2022, respectively. A positive adjustment of US$27 million was observed in 2023, followed by a significant loss of US$93 million in 2024. The final year, 2025, showed a substantial positive adjustment of US$148 million, indicating a shift in the impact of foreign currency fluctuations.
- Marketable Securities and Derivative Instruments
- Unrealized gains and losses on marketable securities were negative in 2021 and 2022, at US$19 million and US$66 million respectively, but turned positive in 2023 and 2024, reaching US$38 million and US$12 million. The impact remained positive, though smaller, in 2025 at US$27 million. Unrealized gains and losses on derivative instruments were not reported for 2021, 2022, and 2023, but contributed a gain of US$50 million in 2024, followed by a loss of US$88 million in 2025.
- Other Comprehensive Income
- Other comprehensive income exhibited considerable variability. Negative values were recorded in 2021 and 2022 (US$60 million and US$136 million, respectively). A positive value of US$65 million was seen in 2023, followed by a negative value of US$31 million in 2024, and a return to positive territory with US$87 million in 2025. This item appears to be heavily influenced by the fluctuations in foreign currency translation and unrealized gains/losses.
- Comprehensive Income
- Comprehensive income mirrors the trends in net income, but is significantly affected by the other comprehensive income components. It increased from US$170 million in 2021 to US$189 million in 2022, then experienced a substantial rise to US$1,796 million in 2023. A decrease to US$1,394 million occurred in 2024, followed by a recovery to US$1,835 million in 2025. The volatility in comprehensive income is notably higher than that of net income, highlighting the importance of considering other comprehensive income items when assessing overall financial performance.
In summary, while net income demonstrates a generally positive trajectory, the overall comprehensive income picture is more complex due to the significant and fluctuating impacts of foreign currency translation adjustments, unrealized gains/losses on marketable securities, and derivative instruments. These other comprehensive income items introduce substantial variability and should be carefully considered when evaluating the company’s overall financial health.