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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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Price to Sales (P/S) since 2005
- Analysis of Revenues
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Salesforce Inc., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2026-01-31), 10-K (reporting date: 2025-01-31), 10-K (reporting date: 2024-01-31), 10-K (reporting date: 2023-01-31), 10-K (reporting date: 2022-01-31), 10-K (reporting date: 2021-01-31).
The statement of comprehensive income exhibits significant fluctuations over the observed period. Net income demonstrates considerable volatility, beginning at US$4,072 million, declining sharply to US$1,444 million, then plummeting to US$208 million before a substantial recovery to US$4,136 million and continuing growth to US$7,457 million. This pattern suggests sensitivity to underlying business conditions or significant accounting events.
- Net Income Trend
- A marked decrease in net income is evident between 2021 and 2023, followed by a strong rebound and continued upward trajectory through 2026. The 2023 figure represents a substantial low point in the period, contrasting sharply with the values in 2021, 2024, 2025, and 2026.
Other comprehensive income components also display variability. Foreign currency translation adjustments fluctuate, initially showing a modest gain, then losses in 2022 and 2023, followed by a smaller loss in 2024, a larger loss in 2025, and a significant gain in 2026. Unrealized gains and losses on marketable securities mirror this pattern, with losses in 2022 and 2023, a gain in 2024, and modest gains in 2025 and 2026.
- Comprehensive Income Components
- The combined effect of net income and other comprehensive income results in a comprehensive income trend that largely follows net income. The substantial decline in net income in 2022 and 2023 is partially offset by other comprehensive income, but not enough to prevent a significant drop in overall comprehensive income. The recovery in net income from 2024 onwards drives a corresponding increase in comprehensive income.
The tax effect related to other comprehensive income is relatively small in absolute terms, but consistently reduces the net impact of other comprehensive income. The overall other comprehensive income (loss), net, shows a similar pattern to the before-tax amount, but with the tax effect applied. The largest swing in other comprehensive income occurs between 2025 and 2026, driven by the foreign currency translation gains.
- Overall Comprehensive Income
- Comprehensive income mirrors the volatility observed in net income, starting at US$4,123 million, decreasing to US$1,320 million, then falling to US$100 million, before increasing to US$4,185 million and continuing to grow to US$8,036 million. The final value represents a significant increase compared to the earlier years in the period.
The substantial increase in comprehensive income in 2026 is largely attributable to a significant gain in foreign currency translation and other gains (losses), suggesting a potentially favorable shift in international business conditions or currency exchange rates.