The profit and loss account is a statement of operating revenue and expenses, again per quarter. The difference with the cash flow analysis is that loans, capital, guarantees and investments are not included as such. Investments in capital goods are spread out by amortization. This means that each time a portion of the amount invested is recorded, until the entire investment paid off.
A simple profit and loss account is as follows:
If you provide profit forecasts or return on investment for investors, these are always based on Net Profits after Tax, unless explicitly stated otherwise.