Profit & Loss Statement (P&L)

Profit and loss statement, also known as the income statement, is a financial report that summarises a company’s revenues, costs, and expenses over a specific period – typically monthly, quarterly, or annually. It provides a clear view of operational performance by detailing how revenue translates into net income or loss. In M&A, the P&L is a foundational document used to assess earnings trends, margin stability, and the sustainability of financial performance.

P4i analyses Profit & Loss Statements to identify value drivers, normalise earnings, and support accurate valuation and due diligence in M&A transactions.