Net income

Net income (the 'bottom line') is what remains after everything on the income statement: revenue minus all costs, interest and taxes. Out of net income, the company can pay dividends, reduce debt or reinvest. Careful: net income is accounting-based — not the same as actual cash. Big one-off items (write-downs, tax effects) can distort it heavily. Free cash flow is often the more 'honest' figure.