The Income Statement for the Exercise is essential so that the clinic administrator can carry out an analysis of the results obtained throughout the year and thus be able to develop strategies and set goals.

In simple terms, it can be said that the Income Statement is used to verify the financial health of the clinic. A comparison is made between the results and it is possible to analyze the profits and losses, and it can be combined with other documents so that a deeper analysis is possible.

For legal purposes, the Income Statement must cover the period established as a 12-month financial year, which normally runs from January to December. However, several administrators carry out this analysis monthly (for financial control and administrative purposes) or quarterly (for tax purposes).

Generally, administrators perform Income Statement through Excel, which takes time and practice with spreadsheets. However, a simple and quick way to develop it is using software, such as Ninsaúde Apolo, a management system for clinics.

In the finance area of Ninsaúde Apolo, in addition to reports and graphs containing information about the clinic's financial securities, there are also Cash Flow and Income Statement. To use the Income Statement functionality in the system, simply select the financial categories of expenses, and the system automatically makes the necessary calculations to obtain the net profit and the difference between the last two years.

Thus, it is possible to conclude that the Income Statement is a reliable tool that can be used to support the search for investments and partnerships, in addition to optimizing the management of the clinic in the accounting and financial scope