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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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See Also