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Business earnings after deducting the OPEX, Interest and Income Tax from Total Revenue within the Accounting Period:
Net Income = Revenue - OPEX - Interest - Income Tax |
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It is often called Bottom Line because it is shown at the bottom line in P&L.
It is one of the most important measures of the Business profitability.
Only positive Net Income with a positive FCF adds value to the Business.
See also
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Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)
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