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The income statement is the one of the 3 major financial statements (with the balance sheet and the cash flows statement). It is also known as the "profit and loss statement" or "statement of revenue and expense". | Net sales |
| Direct Variable Cost |
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| Cost of goods sold |
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| Direct Variable Cost Margin (Gross Profit) |
| Industrial Fixed Cost |
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| EBITDA |
| Sales General & Aminist. |
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| Other Incomes,. Expences |
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| Operating Profit |
EBITDA = Earning Before Interest Tax Depreciation and Amortization Operating Income = Sales – Operating Costs Taxable Income = Operating Income – Interest Net Income = Taxable Income – Income Tax
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Spec Sheets 
