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Net income is profit after all expenses, including operating costs, interest, taxes, and non-operating items.
Net income is profit after all expenses, including operating costs, interest, taxes, depreciation, amortization, and non-operating items. It is the numerator in net profit margin.
Net profit margin = Net income / Revenue
Net income can be affected by leverage, tax structure, one-time gains or losses, and accounting policy. Compare bottom-line profitability in net profit margin by industry.