Synonyms: Net Income = Net Profit
Business earnings after deducting the OPEX, Interest and Income Tax from Revenue:
The terms above are calculated for the same accounting period (usually 12 months).
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
Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)