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If is negative,
Net Income
The total profit of a company after all expenses, taxes, and deductions have been subtracted from total revenue.
Dividends
Payments made by a corporation to its shareholder members, usually derived from the company's earnings.
Financing Activities
These are transactions involving raising capital and repaying investors, including payments of dividends, issuing shares, and borrowing or repaying debt.
Common Stock
A form of corporate equity ownership, representing a claim on a portion of the company's profits and assets.