Income statement

The currency (ISO 4217) every `facts` value was converted INTO — the value of the request `currency` parameter (default USD). The literal `original` here means no conversion was requested: each fact stays in its as-reported currency (see `unconverted` for the per-fact mapping).

Every source currency (ISO 4217) that appeared in this period — the union of converted, unconverted, and already-in-target. The target currency itself is listed when some facts were natively in it (e.g. a foreign filer reporting some lines in USD alongside its converted local currency), so a mixed period reflects its true composition rather than appearing wholly converted.

Total Revenue — Total income generated from sales of goods or services before any expenses are deducted.

Cost of Revenue — Direct costs attributable to producing goods or services sold, including materials and direct labor.

Gross Profit — Revenue minus cost of revenue, showing profitability before operating expenses.

Research & Development — Spending on activities to develop new products, services, or processes.

General & Administrative — Overhead costs for running the business, such as rent, salaries, and office expenses.

Selling & Marketing — Costs related to advertising, promotions, and sales activities.

SG&A — Combined selling, general, and administrative expenses.

Other Expenses — Non-core income or expenses not classified elsewhere in operations.

Restructuring Charges — Costs from restructuring activities — severance, facility exits, contract terminations. Sourced from `us-gaap:RestructuringCharges` when reported. The broader umbrella `us-gaap:RestructuringSettlementAndImpairmentProvisions` (which includes related asset impairments and settlement provisions) is **not** mapped here — it lives in `restructuringAndImpairmentTotal` to keep the two distinguishable. Often called out by management as non-recurring; useful for deriving adjusted operating margin.

Restructuring & Impairment (Total) — Umbrella aggregate of restructuring charges, settlement provisions, and asset impairments as a single combined line — used by filers (e.g. INTC during foundry reorganization) where the underlying write-off is BOTH a restructuring action AND an asset impairment, so the components overlap. When this fact is present, `unusualItemsNet` uses it in place of summing `restructuringCharges + impairments` to avoid double-counting. When absent, the derivation falls back to the component sum.

Impairments — Impairment charges (goodwill, intangibles, long-lived assets, other) recognized in operating expenses, reducing operating income. Reported literal as filed: the broad aggregate is preferred — when only a narrower category is tagged, that becomes the value. **Overlap note**: when a filer tags both `us-gaap:AssetImpairmentCharges` AND a narrower concept like `GoodwillImpairmentLoss`, the broad concept is preferred and the narrower one is ignored, since the aggregate already includes it. Often called out by management as non-recurring; useful for deriving adjusted operating margin.

Operating Expenses — Total costs incurred through normal business operations, excluding cost of revenue.

Cost & Expenses — Total of all costs and expenses, including cost of revenue and operating expenses.

Interest Income — Income earned from interest-bearing assets like deposits or bonds.

Interest Expense — Cost of borrowing money, including interest on debt and credit facilities. **IFRS note**: under IFRS, `FinanceCosts` may include lease-liability interest by default; US-GAAP filers typically separate lease interest into other line items.

Net Interest Income (Expense) — Interest income minus interest expense. Key profitability metric for banks.

Depreciation & Amortization — Non-cash charges for the gradual write-down of tangible and intangible assets.

Depreciation — Non-cash expense reflecting the wear and aging of physical assets like equipment and buildings.

Amortization — Non-cash expense for the systematic write-off of intangible assets like patents and software.

Operating Income — Profit from core business operations after subtracting operating expenses from gross profit.

Non-Operating Income — Income from activities outside core operations, such as investment gains or asset sales.

Income Before Tax — Total earnings before income tax is deducted. Also known as pre-tax income.

Income Tax Expense — Total income taxes owed for the period, including current and deferred taxes.

Net Income — Total profit after all expenses, taxes, and costs are subtracted from revenue.

Net Income to Common — Profit available to common shareholders after preferred dividends.

Net Income to Common (Diluted) — Profit available to common shareholders, adjusted for all dilutive securities.

Shares Outstanding — Average number of basic shares outstanding during the period.

Shares Outstanding (Diluted) — Average shares outstanding including dilutive effects of options, warrants, and convertibles.

EPS — Net income divided by weighted average basic shares outstanding.

EPS (Diluted) — Net income divided by weighted average diluted shares outstanding.

EBIT — Earnings before interest and taxes. Measures operating profitability regardless of capital structure.

EBITDA — Earnings before interest, taxes, depreciation, and amortization. Proxy for operating cash generation.

Premiums Earned — Insurance premium revenue recognized during the period.

Premiums Written — Total insurance premiums from policies written during the period, whether or not yet earned.

Policyholder Benefits & Claims — Payments and reserves for insurance claims and policyholder benefits.

Policy Acquisition Costs — Costs to acquire new insurance policies, such as commissions and underwriting expenses.

Underwriting Income (Loss) — Profit from insurance operations: premiums earned minus claims and acquisition costs.

Net Investment Income — Income from the insurance company's investment portfolio.

Non-Interest Income — Bank revenue from sources other than interest, such as fees, trading, and service charges.

Non-Interest Expense — Bank operating costs excluding interest expense, such as salaries, occupancy, and technology.

Provision for Credit Losses — Amount set aside to cover estimated losses on loans and other credit exposures.

Gain (Loss) on Disposition — Net gain or loss from selling business units, PP&E, or intangible assets. Credit-balance concept: positive = gain (increases income), negative = loss. The narrower `GainLossOnSaleOfBusiness` and `GainLossOnDispositionOfIntangibleAssets` are preferred when tagged; the umbrella `GainLossOnDispositionOfAssets1`/`…OfAssets` is the fallback for filers that lump everything together.

Gain (Loss) on Debt Extinguishment — Net gain or loss from retiring debt before maturity — premium/discount paid above carrying value, plus write-off of unamortized issuance costs. Credit-balance concept: positive = gain, negative = loss. Routinely called out as non-recurring.

Acquisition-Related Costs — Transaction and integration costs incurred to complete a business combination — advisory fees, legal, due diligence, severance for acquired employees. Debit-balance expense, recognized in the period incurred.

Goodwill Impairment Loss — Write-down of goodwill when its carrying value exceeds fair value. Always a positive expense; reduces operating income. **Overlap note**: also a component of the broader `impairments` field — when a filer tags only the aggregate `us-gaap:AssetImpairmentCharges`/`ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill`, this field will be null even though some of the impairment may be goodwill. Reflects the literal tag from the filing.

Unusual Items, Net — Aggregate of non-recurring income-statement items: restructuring charges, impairments, acquisition-related costs (all expenses, subtracted), plus gains/losses on disposition and debt extinguishment (sign-preserved). Convention: positive = net gain to income, negative = net charge against income. Derived from sibling curated facts — no single XBRL concept maps to it.

Unusual Items Excluding Goodwill, Net — Same as `unusualItemsNet` but with the goodwill-impairment component added back. When the filer explicitly tagged `goodwillImpairmentLoss` separately, this cleanly removes it from the aggregate. When the filer only tagged a broader impairment concept without breaking out goodwill, `goodwillImpairmentLoss` is null and this field equals `unusualItemsNet`. Derived; no XBRL mapping.