{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.net_income",
    "slug": "net_income",
    "domain": "finance",
    "defaultLabel": "Net Income / Loss",
    "description": "The accounting bottom line for the period — EBITDA less depreciation & amortization and tax, plus the signed interest and FX lines. The final result of the income statement. Distinct from cash burn (an accrual figure, not a cash-flow measure).",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "net_income = ebitda − depreciation_amortization + interest_income_expense − tax + fx_gain_loss (interest and FX are signed inputs).",
    "whyItMatters": "The statutory bottom line; read alongside burn/runway, since net income is accrual and does not equal cash consumed.",
    "interpretationGuidance": "For startups, burn and runway usually matter more than net income — but a widening accrual loss is still a board signal. Reconcile to burn via the working-capital and non-cash lines.",
    "relatedKpiIds": [
      "finance.ebitda",
      "finance.depreciation_amortization",
      "finance.interest_income_expense",
      "finance.tax",
      "finance.fx_gain_loss",
      "finance.net_burn_rate"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "computed"
    }
  }
}