"Bottom line" redirects here. For other uses, see Bottom line (disambiguation). Net income is equal to the income that a firm has after subtracting costs and expenses from the total revenue. Net income can be distributed among holders of common stock as a dividend or held by the firm as retained earnings. Net income is primarily an accounting term used in the US; in other countries (such as the UK) profit is the usual term. Additionally, in the US net income is often (though ambiguously) called just income.
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