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Browse terms140
Browse terms140

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Net Income (loss)

Profit or loss remaining for a period after subtracting all recognized expenses from revenue and gains.

What traders should verify

For Net Income (loss), identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.

Do not conflate

Net Income (loss) is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.

Primary source

SEC definition

Source boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.

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