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  • Income Statement - DRE (CTBA161 - SIGACTB)

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GROSS REVENUE OF SALES AND SERVICES

(-) Returns

(-) Deductions

(-) Taxes

(=) Net Revenue of Sales and Services

(-) Cost of Goods and Services Sold

(=) Gross Profit

(-) Selling Expenses

(-) Financial Expenses (deducted from Financial Revenues)

(-) General and Administrative Expenses

(-) Other Operating Expenses

(+) Other Operating Revenues

(=) Operating Profits or Losses

(+) Non-Operating Revenues

(-) Non-Operating Expenses

(+) Monetary Indexation Balance

(=) Income for the Fiscal Year Before Income Tax

(-) Income Tax and Social Contribution

(-) Share in Debentures

(-) Employees' Share

(-) Share of Administrators and Beneficiary Parties

(-) Contributions to Institutions or Assistance Funds or Employees' Social Security

(=) Net Profit or Loss for the Fiscal Year

(=) Profit or Loss per Share


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