Net income, sometimes referred to as profit or the bottom line, can be found on a company’s financial statement. It is the amount of money that remains after all expenses have been paid for the period in question. This includes everything from operating costs to taxes and interest payments. Net income is the figure that investors use to assess a company’s financial health and performance. It offers an accurate reflection of whether a business is making more than it is spending and provides insight into its overall profitability.