Business I / The Income Statement
Practice question · Put in order

Order the income-statement waterfall from top to bottom.

Hints
  1. Each step removes one layer of cost from the one above.
  2. Government takes its share last.
Show the answer
  1. Revenue
  2. Minus COGS = Gross profit
  3. Minus operating expenses = EBIT
  4. Minus interest = EBT
  5. Minus tax = Net profit
Why

Each line peels away a cost layer: production, operations, financing, government. The waterfall is the P&L's visual logic.

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