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Glossary · investing

What is Profit and loss (P&L)?

A statement summarising revenues, costs, and profits over a period.

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Also called an income statement. One of the three core financial statements alongside the balance sheet and cash flow statement.

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Related terms

Balance sheet
A snapshot of a company's assets, liabilities, and equity at a point in time.
Cash flow statement
A financial statement tracking cash movement across operating, investing, and financing activities.
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