Net Income
Operating profit after tax. Net income (or net profit) is calculated as the sum of project revenues minus the sum of project expenses.
Formula
NP = Σ R - Σ E
Where:
- NP = Net Profit (or Net Income)
- R = Project Revenues
- E = Project Expenses
Expenses Include
All costs needed to generate revenue:
- Labor
- Material
- Services
- Inventory
- Supplies
- Depreciation
- Employee salaries
- Renting buildings
- Insurance coverage
- Income taxes