Olá, Hoje á partir das 19h vamos iniciar uma atualização no TDN. Durante a atualização o acesso estará bloqueado, com previsão para acabar às 23h.
Atenciosamente, equipe TOTVS.
The Income Statement (DRE) is a statement of increases or reductions in Net Equity caused by the company's operations. The revenues usually represent an increase in Assets through the entry of new elements, like trade notes receivable or cash from transactions. If Assets increase, so does Net Equity. Expenses represent reduction in Net Equity through one of two possible ways: reduction in Assets or increase in Liabilities.
All revenues and expenses are included in the Income Statement in accordance with the display mode that sorts them according to the class and provides significant information about the company.
The Income Statement is, therefore, the summary of the movement of certain inflows and outflows in the Balance Sheet between two dates.
The Income Statement shows only the economical flow, not the monetary flow (flow of money). For the Income Statement, it is not important whether a revenue or an expense is in money, as long as it affects Net Equity.
According to Law nr. 6,404/74, the Income Statement will break down the following elements:
GROSS REVENUE OF SALES AND SERVICES
(=) 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