There is an income statement that shows the income and expenses like this

1   Revenue(3+16)
2   Product Sales and Service
3   Total Operating Income(2)
4   Generation Expense
5   Distribution Expense
6   Total Operating Expense(4+5)
7   Operating Profit(2-6)
8   Administrative Expense
9   Depreciation Expense
10  SG&A(8+9)
11  Provision of Loss(Income) in investment
12  Profit Before Other Income, Interest and Tax(7-10)
13  Dividend Income
14  Forex Gain(Loss)
15  Other Income
16  Total Other Income(13+14+15)
17  PreInterest Income(12+16)
18  Interest Paid
19  Profit Before Bonus and Tax(17-18)
20  Bonus
21  Deferred Tax
22  Net Profit/Income(19-20-21)

Currently, I am adding Product Sales and Service/Total Operating Income and Total Other Income to get the revenue, as they are the only things that are generating the money. Is my concept right or I am doing wrong. Any help would be appreciated. Thanks

  • I think you have some misunderstanding. Revenue is its own item. The other items listed there are other things. – Grade 'Eh' Bacon Jun 3 '18 at 2:57

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