Business Net Income is the income a firm generates after taking into account all of its related expenses. It is calculated by subtracting operating expenses, taxes, and other non-operating costs from its gross revenue. In other words, it is the amount of money that a business earns after all its costs have been accounted for. Business Net Income is an important metric because it helps to gauge the financial success of a business and gives investors insight into the health of a company’s bottom line.