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Glossary
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Profit and loss report

What is a profit and loss report?

A Profit and Loss (P&L) report, also known as an income statement, is a financial statement that summarizes a company's revenues, costs, and expenses over a specific period. The report provides information about a company’s ability to generate profit by increasing revenue, reducing costs, or both.

A typical P&L report includes revenue (sales), cost of goods sold (COGS), various expenses (operational, administrative, marketing, etc.), and net income or loss. It's essential to note that a P&L report provides crucial insight into a company’s profitability and can guide decision-making. By analyzing trends in income and expenditure, a founder can make informed strategic decisions about where to invest resources for future growth.

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