Financials

Net income

Profit after expenses, interest, taxes, and other reported items for a period.

What it means

Net income appears on the income statement and flows into earnings per share. It includes non-cash accounting items, so it can differ from operating cash flow.

Example

Depreciation can reduce net income without a current-period cash outflow.

What not to infer

Net income alone does not show cash generation, balance sheet strength, or recurring quality.