The English equivalent of “estado de resultados” is “income statement” (or sometimes “profit and loss statement” or “P&L”). This financial document reports a company’s financial performance over a specific period, typically a quarter or a fiscal year. It presents revenues, expenses, and the resulting net income or net loss. For example, it would detail sales revenue, cost of goods sold, operating expenses like rent and salaries, and ultimately, the profit generated after deducting all expenses.
This report is crucial for stakeholders like investors, creditors, and management to assess a company’s profitability and sustainability. It provides insights into operational efficiency, revenue growth, and cost management. Historical analysis of income statements allows for trend identification and informed forecasting of future performance. This information plays a vital role in investment decisions, lending evaluations, and internal strategic planning.
