Net income is the profit earned by the company from its business operations after accounting for all operational & non operational expenses, interest cost and taxes. It is the amount of money that is available to the shareholders of the company after accounting for all kinds of cost associated with running a business venture.

Navya earned net profit of Rs.8,11,500 (10,82,000 – 2,70,500) during the first quarter.  

Companies with higher net income in relation to their sales are better than companies with lower net income in relation to sales.