Name: 損益計算書のご紹介 (Introduction to the Income Statement)
Uploaded: 2021-01-14T04:44:54.000Z
Duration: 15 min 27 s
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I figure now is as good a time as any to learn about probably

what most people focus the most on when they analyze

companies, and that's the income statement.

And the income statement is one of the three financial

statements that you'll look at when you look at a company.

There's the income statement and the other two are the

balance sheet, which I have drawn a lot in a lot of the

other explanations I've done on the financial crisis and

And actually, in this video, we're going to see how the

income statement relates to the balance sheet.

And, of course, the last one-- well, it's not of course if

you don't know it-- is the cash flow statement.

And we'll focus on that a little bit later because

that's a little bit more nuanced relative

So the income statement is literally just saying how much

a company might earn in a given period, and it's always

So it could be an annual income statement.

It could be a quarterly income statement.

Those are usually the two types that you see, but

sometimes, there's monthly or six-month income statements.

And the general format is pretty consistent, although

there is a lot of variation depending on what a business

does, but in this video, I really just want to cover

almost a plain vanilla income statement for a company that

So the first thing when you sell a widget is you make it

You give a customer a widget, and they give you some money.

And that money that they give you-- and I'm not going to get

too technical about the accounting right now-- is

And that's literally the money that they give you at a

And some of you accountants out there are like, oh, well,

no, that's not just the money that they give you.

It's the money that you've earned in a certain period of

But for our sake, let's just say that when you give the

widget, you have earned the money that they give you, and

Later on, we'll talk about different ways to account

So let's say the revenue or the sales in this case in a

given period, let's say that this is an income

And a lot of times when you look at income statements for

Finance, you could do this right now, instead of writing

This company, they're hardly selling anything.

But it's kind of a standard that they tend to write things

And for really big companies, they actually sometimes write

So if you saw 3,000 there, it would actually mean 3 billion.

But we'll actually look at real income statements in the

But that's not how much income we made, because there was a

lot of cost that went into making that widget that we

It's not like when someone gives me $3 million, I can

So the first thing that you tend to see on an income

statement is the cost of those actual widgets, the cost of

So it'll sometimes be written as cost of sales or cost of

And this is literally-- well, there's two things.

There's a variable cost which is, each widget, they might

have used some amount of metal and some amount of energy to

And so that the cost of goods is literally how much did it

cost to buy the metal and the paint and provide the

electricity to make those $3 million worth of widgets.

That's the variable cost. And then on top of that you have

the fixed costs, or the relatively fixed costs, where

just to have the factory open, it costs a certain amount of

money every year, regardless of how many widgets you make.

And we'll go into more detail on that, But for simplicity,

So sometimes someone might say it's a $1 million cost. When I

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損益計算書のご紹介 (Introduction to the Income Statement)

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