Financial Terms
そんえき損益けいさん計算しょ書
Profit and Loss Statement / Income Statement
Definition
A profit and loss statement (損益計算書), also known as an income statement, is a financial statement showing revenue, expenses, and profit or loss for a specific period. It is required as part of the settlement documents (決算書類). It shows business performance for the fiscal year and forms the basis for corporate tax calculation. Net profit (or loss) is derived by subtracting various expenses from sales revenue.
Examples
損益計算書を見れば、会社の当期の経営成績がわかります。
By looking at the profit and loss statement (損益計算書), you can understand the company's business performance for the current period.