Accounting · Comparative reporting

Income statements with prior-period
comparatives, live.

Type current and prior amounts side-by-side; we compute three margin tiers, Δ% variances on every subtotal, and EPS basic + diluted — ready for the 10-Q, investor deck, or quarterly board pack.

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2
Periods side-by-side
Δ %
Variance on every subtotal
EPS
Basic + diluted
Free
Always · no signup

01 — What you create

From two columns of numbers a quarterly comparison.

Side-by-side current vs prior, with Δ% on every subtotal. Net income and EPS surface as separate callouts — exactly how investors expect to read the page.

Income Statement Form
Q2 2026 vs Q2 2025
Revenue
252,000 · prior 206,500
COGS
−60,000 · prior −55,500
OPEX
−127,100 · prior −103,100
Tax expense
−14,400 · prior −9,800
Net income
+33.9% YoY · 50,580
EPS basic / diluted
0.51 / 0.48

Rev Δ

+22.0%

Op Δ

+35.5%

NI Δ

+33.9%

Net incomeUSD 50,580
OUTPUT.PDF
Investor-ready
Income StatementComparative · USD

Sonchoy Studio Ltd.

Q2 2026 vs Q2 2025

Revenue

252,000

Gross %

76.2%

Op %

25.8%

Net %

19.7%

EPS

0.50

LineQ2 2026Q2 2025Δ %
Revenue
Product sales184,000156,000+17.9%
Service revenue56,00042,000+33.3%
Licensing12,0008,500+41.2%
Total revenue252,000206,500+22.0%
Cost of revenue
Materials(42,000)(38,000)+10.5%
Manufacturing(18,000)(17,500)+2.9%
Gross profit192,000151,000+27.2%
Operating expenses
Salaries · S&W(92,000)(74,000)+24.3%
Marketing(14,500)(11,200)+29.5%
Other OPEX(20,600)(17,900)+15.1%
Operating income64,90047,900+35.5%
Tax expense(14,400)(9,800)+46.9%
Net income
+33.9% YoYUSD 50,580

EPS Basic

0.51

EPS Diluted

0.48

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02 — How it works

Three steps to a 10-Q-grade statement.

Built around the comparative format the SEC, IFRS, and most board packs require: current period, prior period, and the variance between them — at every subtotal.

01

Type two columns

Each line carries a current and a prior amount. Variance percentages compute as you type — green for growth, red for decline.

02

Drop in shares

Weighted-average shares (basic + diluted) for each period. EPS computes immediately and prints alongside Net Income.

03

Download the PDF

Multi-step format with Gross / Operating / Net subtotals, Δ% column, and an EPS panel — ready for the 10-Q or investor deck.

03 — Built for analysts

Every column an investor wants to see.

Two-period side-by-side

Current and prior amounts on every line, with variance % computed automatically at each subtotal.

Multi-step format

Revenue → Gross profit → Operating income → Income before tax → Net income, exactly the order analysts expect.

EPS — basic & diluted

Type weighted-average shares for both periods; EPS computes and prints in a dedicated panel below Net Income.

OPEX with categories

Each operating-expense line carries a category — useful for the .xlsx export and for cross-period analysis.

Variance %, colour-coded

Growth in green, decline in red — at every subtotal, plus a YoY badge on the Net Income callout.

Currency aware

USD, EUR, GBP, INR + 30 more — stamped on every monetary cell and EPS.

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Batch & bulk

Run 100+ invoices, statements, or conversions in one go.

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Turn paper invoices into searchable, exportable data.

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Multi-party signatures with full audit trails.

Redact & approve

Mask sensitive ledger lines before sending to auditors.

04 — Common questions

Everything about income statements.

01How is this different from the Profit & Loss Statement tool?

The P&L tool is single-period — type one set of numbers, get one statement with margins. This Income Statement tool is two-period: current vs prior, with Δ% on every line and EPS basic + diluted. Use P&L for management reporting; use Income Statement for investor reporting and SEC filings.

02How are EPS basic and diluted computed?

EPS basic = Net Income ÷ Weighted Average Shares Outstanding (basic). EPS diluted = Net Income ÷ Weighted Average Shares Outstanding (diluted, including stock options, RSUs, convertibles). Type the share counts for both periods and the values compute live.

03What if I don't have a prior period yet?

Leave the prior column at 0. Variance percentages will show as "—" rather than misleading "+∞%". You can also use this tool single-period if needed — but the P&L Statement tool is purpose-built for that case.

04Multi-step vs single-step format?

This tool uses the multi-step format (Revenue → Gross profit → Operating income → Net income) preferred by US-GAAP and IFRS filings. Single-step (everything in one totalled stack) isn't supported — for that, the simpler P&L tool is a better fit.

05Can I include non-recurring or restructuring items?

Yes — use the "Other expenses" section for one-time charges (restructuring, impairment, loss on disposal). They flow below Operating Income, so Operating Income remains the comparable core-business metric.

06Output formats?

PDF (investor-ready, with the comparative table, EPS panel, and variance colour-coding) and .xlsx (formula-friendly with both periods and Δ% — perfect for linking into your model or board deck).

05 — Related tools

Often used together.

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