Revenue

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). This amount is generelly represented by us-gaap:Revenues using XBRL.

Net Income (Loss)

Net income refers to the amount an individual or business makes after deducting costs, allowances and taxes. In commerce, net income is what the business has left over after all expenses, including salary and wages, cost of goods or raw material and taxes. When using XBRL, it is represented by us-gaap:NetIncomeLoss.

Free Cash Flow

Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Using XBRL, it is represeted by us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect.

Gross Profit

Gross profit is the profit a business makes after subtracting all the costs that are related to manufacturing and selling its products or services. Using XBRL, it is represented by us-gaap:GrossProfit.

Earnings before interest and taxes (EBIT)

EBIT is calculated as revenue minus expenses excluding tax and interest. EBIT is also called operating earnings, operating profit and profit before interest and taxes. Net Income excludes interest expense and income tax. By adding those back, to Net Income, we can get EBIT.

Earnings before interest, taxes, depreciation, and amortization (EBITDA)

EBITDA equals earnings before interest, taxes, depreciation, and amortization when calculating profitability. EBITDA = EBIT + Depreciation and Amortization.

Profit and Loss (Income Statement)

Profit and loss (P&L) statement refers to a financial statement that summarizes the revenues, costs, and expenses incurred during a specified period, usually a quarter or fiscal year. These records provide information about a company’s ability or inability to generate profit by increasing revenue, reducing costs, or both. P&L statements are often presented on a cash or accrual basis. Company managers and investors use P&L statements to analyze the financial health of a company.

Cash Flow Statement

Balance Sheet