> ## Documentation Index
> Fetch the complete documentation index at: https://docs.rangler.co/llms.txt
> Use this file to discover all available pages before exploring further.

# Income statement metrics

> Standard income, expense, profit, and per-share metrics returned by Rangler financial statements.

This page lists **63** standard income statement metrics. A company returns only the metrics supported by its filings.

| Metric | API key | Unit | Definition |
| - | - | - | - |
| Depreciation amortisation | `depreciation_amortisation` | Currency amount | Depreciation amortisation, standardized from the issuer's reported income statement and expressed in base currency units. |
| Dividend income | `dividend_income` | Currency amount | Dividend income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Dividend per share | `dividend_per_share` | Currency per share | Dividend per share, standardized from the issuer's income statement and expressed in major currency units per share. |
| Earnings per share (EPS) | `earnings_per_share` | Currency per share | Earnings per share (EPS), standardized from the issuer's income statement and expressed in major currency units per share. |
| EPS from continuing operations | `from_continuing_operations` | Currency per share | EPS from continuing operations, standardized from the issuer's income statement and expressed in major currency units per share. |
| EPS from discontinued operations | `from_discontinued_operations` | Currency per share | EPS from discontinued operations, standardized from the issuer's income statement and expressed in major currency units per share. |
| Fee and commission expense | `fee_and_commission_expense` | Currency amount | Fee and commission expense, standardized from the issuer's reported income statement and expressed in base currency units. |
| Fee and commission income | `fee_and_commission_income` | Currency amount | Fee and commission income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Finance costs | `finance_costs` | Currency amount | Finance costs, standardized from the issuer's reported income statement and expressed in base currency units. |
| Finance income | `finance_income` | Currency amount | Finance income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Foreign exchange gain loss | `foreign_exchange_gain_loss` | Currency amount | Foreign exchange gain loss, standardized from the issuer's reported income statement and expressed in base currency units. |
| Gain/(loss) on FVOCI investment securities | `gain_loss_on_investment_securities_at_fvoci` | Currency amount | Gain/(loss) on FVOCI investment securities, standardized from the issuer's reported income statement and expressed in base currency units. |
| Gain/(loss) on sale of investment securities | `gain_loss_on_sale_of_investment_securities` | Currency amount | Gain/(loss) on sale of investment securities, standardized from the issuer's reported income statement or cash flow and expressed in base currency units. |
| Gross profit | `gross_profit` | Currency amount | Gross profit, standardized from the issuer's reported income statement and expressed in base currency units. |
| Impairment charge | `impairment_charge` | Currency amount | Impairment charge, standardized from the issuer's reported income statement and expressed in base currency units. |
| Income tax | `income_tax` | Currency amount | Income tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Interest expense | `interest_expense` | Currency amount | Interest expense, standardized from the issuer's reported income statement and expressed in base currency units. |
| Interest income | `interest_income` | Currency amount | Interest income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Interest income effective interest rate | `interest_income_effective_interest_rate` | Currency amount | Interest income effective interest rate, standardized from the issuer's reported income statement and expressed in base currency units. |
| Interest income fvtpl | `interest_income_fvtpl` | Currency amount | Interest income fvtpl, standardized from the issuer's reported income statement and expressed in base currency units. |
| Interest income government securities | `interest_income_government_securities` | Currency amount | Interest income government securities, standardized from the issuer's reported income statement and expressed in base currency units. |
| Interest income loans and advances | `interest_income_loans_and_advances` | Currency amount | Interest income loans and advances, standardized from the issuer's reported income statement and expressed in base currency units. |
| Interest income placements | `interest_income_placements` | Currency amount | Interest income placements, standardized from the issuer's reported income statement and expressed in base currency units. |
| Minimum tax | `minimum_tax` | Currency amount | Minimum tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Minority interest | `minority_interest` | Currency amount | Minority interest, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net fee and commission income | `net_fee_and_commission_income` | Currency amount | Net fee and commission income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net gains/(losses) on financial instruments | `net_gains_losses_on_financial_instruments` | Currency amount | Net gains/(losses) on financial instruments, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net gains/(losses) on financial instruments at fair value through profit or loss | `net_losses_gains_from_financial_instruments_at_fvtpl` | Currency amount | Net gains/(losses) on financial instruments at fair value through profit or loss, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net income expense from reinsurance contracts held | `net_income_expense_from_reinsurance_contracts_held` | Currency amount | Net income expense from reinsurance contracts held, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net income from financial instruments | `net_income_from_financial_instruments` | Currency amount | Net income from financial instruments, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net income from non insurance subsidiaries | `net_income_from_non_insurance_subsidiaries` | Currency amount | Net income from non insurance subsidiaries, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net interest income | `net_interest_income` | Currency amount | Net interest income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net interest income after impairment | `net_interest_income_after_impairment` | Currency amount | Net interest income after impairment, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net trading and foreign exchange income | `net_trading_and_foreign_exchange_income` | Currency amount | Net trading and foreign exchange income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Net trading income | `net_trading_income` | Currency amount | Net trading income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Non interest income | `non_interest_income` | Currency amount | Non interest income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Operating expenses | `operating_expenses` | Currency amount | Operating expenses, standardized from the issuer's reported income statement and expressed in base currency units. |
| Operating income | `operating_income` | Currency amount | Operating income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Operating income after impairment | `operating_income_after_impairment` | Currency amount | Operating income after impairment, standardized from the issuer's reported income statement and expressed in base currency units. |
| Operating income before impairment | `operating_income_before_impairment` | Currency amount | Operating income before impairment, standardized from the issuer's reported income statement and expressed in base currency units. |
| Operating profit | `operating_profit` | Currency amount | Operating profit, standardized from the issuer's reported income statement and expressed in base currency units. |
| Operating profit after impairment | `operating_profit_after_impairment` | Currency amount | Operating profit after impairment, standardized from the issuer's reported income statement and expressed in base currency units. |
| Operating profit before impairment | `operating_profit_before_impairment` | Currency amount | Operating profit before impairment, standardized from the issuer's reported income statement and expressed in base currency units. |
| Other comprehensive income | `other_comprehensive_income` | Currency amount | Other comprehensive income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Other interest income | `other_interest_income` | Currency amount | Other interest income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Other operating income | `other_operating_income` | Currency amount | Other operating income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Personnel expenses | `personnel_expenses` | Currency amount | Personnel expenses, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit after minimum tax | `profit_after_minimum_tax` | Currency amount | Profit after minimum tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit after minimum tax before income tax | `profit_after_minimum_tax_before_income_tax` | Currency amount | Profit after minimum tax before income tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit after minimum tax from continuing operations | `profit_after_minimum_tax_from_continuing_operations` | Currency amount | Profit after minimum tax from continuing operations, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit after tax | `profit_after_tax` | Currency amount | Profit after tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit attributable to owners | `profit_attributable_to_owners` | Currency amount | Profit attributable to owners, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit before extraordinary items and tax | `profit_before_extraordinary_items_and_tax` | Currency amount | Profit before extraordinary items and tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit before minimum tax | `profit_before_minimum_tax` | Currency amount | Profit before minimum tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit before minimum tax from continuing operations | `profit_before_minimum_tax_from_continuing_operations` | Currency amount | Profit before minimum tax from continuing operations, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit before tax | `profit_before_tax` | Currency amount | Profit before tax, standardized from the issuer's reported income statement and expressed in base currency units. |
| Profit from discontinued operations | `profit_from_discontinued_operations` | Currency amount | Profit from discontinued operations, standardized from the issuer's reported income statement and expressed in base currency units. |
| Retained profit for period | `retained_profit_for_period` | Currency amount | Retained profit for period, standardized from the issuer's reported income statement and expressed in base currency units. |
| Revenue | `revenue` | Currency amount | Revenue, standardized from the issuer's reported income statement and expressed in base currency units. |
| Share of profit of associates | `share_of_profit_of_associates` | Currency amount | Share of profit of associates, standardized from the issuer's reported income statement and expressed in base currency units. |
| Tax on other comprehensive income | `tax_on_other_comprehensive_income` | Currency amount | Tax on other comprehensive income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Total comprehensive income | `total_comprehensive_income` | Currency amount | Total comprehensive income, standardized from the issuer's reported income statement and expressed in base currency units. |
| Weighted average shares | `weighted_average_shares` | Share count | Weighted average shares, standardized from the issuer's income statement and expressed as individual shares. |

<Note>
  These metrics usually come from reported line items, but Rangler can calculate an equivalent value when needed. Check `metric_origins` and [reported and calculated values](/financials/lineage) to see how each value was produced.
</Note>


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