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Sapiens International Corporation N.V.
SPNS43.450USD
0.0000.00%
Fechamento 01/09, 16:00（ET）Cotações atrasadas em 15 min
0.000USD0.000Após o expediente 01/12, 20:00 (ET)
2.43BValor de mercado
37.78P/L TTM
Sapiens International Corporation N.V.
43.450
0.0000.00%
Você pode consultar aqui a demonstração de resultados anual ou trimestral da Sapiens International Corporation N.V. para obter insights sobre o desempenho e a eficiência operacional da Sapiens International Corporation N.V..
Trimestral
Trimestral+Anual
Trimestral
Anual
YOY
Ocultar linhas em branco
FY2025Q3
FY2025Q2
FY2025Q1
FY2024Q4
FY2024Q3
FY2024Q2
FY2024Q1
FY2023Q4
FY2023Q3
FY2023Q2
FY2023Q1
FY2022Q4
FY2022Q3
FY2022Q2
FY2022Q1
FY2021Q4
FY2021Q3
FY2021Q2
FY2021Q1
FY2020Q4
FY2020Q3
FY2020Q2
FY2020Q1
FY2019Q4
FY2019Q3
FY2019Q2
FY2019Q1
FY2018Q4
FY2018Q3
FY2018Q2
FY2018Q1
FY2017Q4
FY2017Q3
FY2017Q2
FY2017Q1
FY2016Q4
FY2016Q3
FY2016Q2
FY2016Q1
FY2015Q4
FY2015Q3
FY2015Q2
FY2015Q1
FY2014Q4
FY2014Q3
FY2014Q2
FY2014Q1
FY2013Q4
FY2013Q3
FY2013Q2
FY2013Q1
FY2012Q4
FY2012Q3
FY2012Q2
FY2012Q1
Receita Total
11.16%152.32M
3.51%141.60M
1.38%136.10M
2.63%134.31M
4.84%137.03M
6.63%136.80M
7.64%134.25M
9.54%130.86M
9.84%130.71M
8.19%128.30M
5.97%124.72M
0.20%119.46M
1.00%119.00M
3.65%118.58M
7.39%117.69M
17.28%119.22M
20.65%117.81M
22.93%114.41M
21.05%109.59M
17.24%101.66M
18.15%97.64M
17.02%93.06M
17.90%90.53M
18.28%86.72M
12.84%82.64M
10.21%79.53M
8.16%76.79M
2.39%73.31M
1.70%73.24M
4.51%72.16M
25.58%71.00M
25.37%71.60M
27.50%72.01M
30.21%69.05M
14.06%56.53M
17.34%57.11M
20.08%56.48M
15.12%53.03M
20.85%49.57M
16.52%48.67M
16.43%47.03M
19.18%46.07M
11.97%41.01M
15.42%41.77M
16.71%40.40M
16.89%38.65M
16.25%36.63M
16.11%36.19M
17.04%34.61M
21.64%33.06M
21.26%31.51M
--31.17M
--29.57M
--27.18M
--25.98M
Receita
11.16%152.32M
3.51%141.60M
1.38%136.10M
2.63%134.31M
4.84%137.03M
6.63%136.80M
7.64%134.25M
9.54%130.86M
9.84%130.71M
8.19%128.30M
5.97%124.72M
0.20%119.46M
1.00%119.00M
3.65%118.58M
7.39%117.69M
17.28%119.22M
20.65%117.81M
22.93%114.41M
21.05%109.59M
17.24%101.66M
18.15%97.64M
17.02%93.06M
17.90%90.53M
18.28%86.72M
12.84%82.64M
10.21%79.53M
8.16%76.79M
2.39%73.31M
1.70%73.24M
4.51%72.16M
25.58%71.00M
25.37%71.60M
27.50%72.01M
30.21%69.05M
14.06%56.53M
17.34%57.11M
20.08%56.48M
15.12%53.03M
20.85%49.57M
16.52%48.67M
16.43%47.03M
19.18%46.07M
11.97%41.01M
15.42%41.77M
16.71%40.40M
16.89%38.65M
16.25%36.63M
16.11%36.19M
17.04%34.61M
21.64%33.06M
21.26%31.51M
--31.17M
--29.57M
--27.18M
--25.98M
Custo da Receita
10.79%85.01M
3.93%79.71M
-1.62%75.44M
-1.00%74.16M
2.64%76.73M
4.16%76.70M
6.97%76.69M
8.32%74.91M
8.78%74.75M
7.63%73.64M
5.00%71.69M
-1.99%69.16M
-1.14%68.72M
0.94%68.42M
4.50%68.28M
17.04%70.56M
20.75%69.51M
23.68%67.78M
20.39%65.34M
16.43%60.29M
16.73%57.57M
14.00%54.80M
15.52%54.27M
13.99%51.78M
8.53%49.32M
6.11%48.08M
6.85%46.98M
-0.76%45.43M
-2.86%45.44M
-0.95%45.30M
17.60%43.97M
32.12%45.78M
36.11%46.77M
43.92%45.74M
26.28%37.39M
21.01%34.65M
22.98%34.37M
12.83%31.78M
19.65%29.61M
11.28%28.63M
9.76%27.94M
14.25%28.17M
6.43%24.75M
13.39%25.73M
15.33%25.46M
18.30%24.65M
20.08%23.25M
18.96%22.69M
32.55%22.08M
33.83%20.84M
27.75%19.36M
--19.07M
--16.66M
--15.57M
--15.16M
Despesas Operacionais
15.07%131.78M
7.05%122.62M
0.66%114.35M
1.66%112.61M
3.71%114.53M
5.41%114.55M
7.35%113.60M
7.56%110.77M
7.96%110.43M
7.03%108.67M
4.90%105.82M
-0.49%102.98M
0.43%102.28M
0.96%101.54M
4.32%100.88M
12.04%103.49M
20.39%101.84M
25.51%100.58M
22.06%96.70M
20.76%92.37M
17.69%84.59M
15.22%80.13M
16.62%79.22M
14.63%76.49M
8.21%71.88M
3.44%69.55M
2.46%67.93M
-5.31%66.73M
-1.62%66.42M
-6.66%67.24M
13.97%66.30M
36.77%70.47M
35.34%67.52M
54.51%72.03M
34.29%58.17M
23.03%51.52M
20.77%49.89M
16.45%46.62M
20.56%43.32M
12.51%41.88M
12.87%41.31M
13.52%40.04M
7.40%35.93M
13.25%37.22M
16.20%36.60M
16.77%35.27M
15.65%33.45M
18.86%32.87M
19.98%31.50M
23.68%30.20M
22.87%28.93M
--27.65M
--26.25M
--24.42M
--23.54M
P&D
28.77%21.18M
12.04%18.83M
-1.48%16.28M
2.73%16.52M
2.63%16.45M
6.75%16.81M
5.79%16.52M
5.46%16.08M
8.27%16.03M
8.96%15.75M
10.37%15.62M
9.79%15.25M
7.53%14.80M
8.92%14.45M
8.11%14.15M
24.82%13.89M
32.69%13.77M
42.23%13.27M
24.34%13.09M
8.76%11.13M
9.85%10.38M
4.54%9.33M
19.93%10.53M
23.53%10.23M
13.11%9.45M
3.36%8.92M
-4.05%8.78M
-1.70%8.28M
-0.37%8.35M
-3.56%8.63M
47.65%9.15M
65.66%8.43M
102.10%8.38M
123.74%8.95M
90.44%6.20M
85.18%5.09M
67.08%4.15M
67.76%4.00M
24.11%3.25M
-0.18%2.75M
-13.10%2.48M
-16.46%2.38M
-9.28%2.62M
-0.58%2.75M
-1.52%2.86M
-3.35%2.85M
-10.39%2.89M
6.71%2.77M
2.47%2.90M
21.26%2.95M
40.17%3.22M
--2.59M
--2.83M
--2.44M
--2.30M
Depreciação e Amortização
34.92%6.85M
30.03%6.11M
-13.92%4.87M
-17.75%4.65M
0.61%5.08M
-11.96%4.70M
4.51%5.65M
0.98%5.65M
-10.71%5.05M
4.40%5.33M
-8.10%5.41M
-29.53%5.59M
-18.70%5.65M
-26.49%5.11M
-13.79%5.89M
13.98%7.94M
20.24%6.95M
28.42%6.95M
30.67%6.83M
40.50%6.97M
17.55%5.78M
16.19%5.41M
13.49%5.23M
-9.38%4.96M
2.29%4.92M
-1.25%4.66M
-10.93%4.61M
26.18%5.47M
7.80%4.81M
20.18%4.72M
64.07%5.17M
74.14%4.34M
71.74%4.46M
63.02%3.92M
24.69%3.15M
7.19%2.49M
-12.68%2.60M
3.04%2.41M
18.86%2.53M
8.40%2.32M
37.30%2.97M
-3.95%2.34M
7.59%2.13M
0.75%2.14M
14.91%2.17M
--2.43M
--1.98M
--2.13M
32.84%1.89M
----
----
----
--1.42M
--1.93M
----
Outras Despesas Operacionais
-268.30%-2.78M
-497.81%-2.18M
-334.88%-561.00K
--50.00K
-6754.55%-754.00K
-9025.00%-365.00K
-2050.00%-129.00K
----
93.17%-11.00K
96.99%-4.00K
97.75%-6.00K
----
-165.45%-161.00K
79.69%-133.00K
49.53%-267.00K
----
125.79%246.00K
-24.05%-655.00K
48.89%-529.00K
--938.00K
-46.77%-954.00K
0.19%-528.00K
-32.69%-1.03M
----
---650.00K
---529.00K
---780.00K
----
----
----
----
----
----
----
----
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----
----
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Lucro Operacional
-8.72%20.54M
-14.69%18.98M
5.36%21.76M
8.01%21.70M
10.97%22.50M
13.37%22.25M
9.27%20.65M
21.89%20.09M
21.32%20.28M
15.15%19.63M
12.39%18.90M
4.76%16.48M
4.65%16.71M
23.24%17.04M
30.41%16.82M
69.40%15.73M
22.37%15.97M
6.94%13.83M
13.98%12.89M
-9.16%9.29M
21.24%13.05M
29.53%12.93M
27.73%11.31M
55.29%10.22M
57.98%10.77M
102.58%9.98M
88.57%8.86M
481.54%6.58M
51.66%6.81M
265.04%4.93M
386.93%4.70M
-79.75%1.13M
-31.83%4.49M
-146.61%-2.99M
-126.19%-1.64M
-17.73%5.59M
15.11%6.59M
6.27%6.41M
22.91%6.25M
49.36%6.80M
50.72%5.73M
78.21%6.03M
60.24%5.09M
36.84%4.55M
21.92%3.80M
18.20%3.38M
23.02%3.17M
-5.51%3.33M
-6.23%3.12M
3.62%2.86M
5.69%2.58M
--3.52M
--3.32M
--2.76M
--2.44M
Receita (Despesa) Líquida de Juros não Operacionais
Receita de Juros não Operacionais
-73.82%239.00K
14.52%1.27M
21.79%1.33M
54.29%864.00K
--913.00K
--1.11M
--1.09M
-48.95%560.00K
----
----
----
253.87%1.10M
13.89%82.00K
----
--348.00K
--310.00K
--72.00K
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
Despesa de Juros não Operacionais
----
----
----
----
----
----
----
----
--551.00K
-77.22%562.00K
--1.20M
----
----
3475.36%2.47M
----
----
----
9.52%69.00K
-65.37%515.00K
18.94%1.21M
299.23%1.04M
-85.48%63.00K
41.08%1.49M
18.08%1.02M
-73.20%261.00K
-67.02%434.00K
25.78%1.05M
-13.70%863.00K
12.86%974.00K
85.61%1.32M
91.32%838.00K
--1.00M
--863.00K
--709.00K
--438.00K
----
----
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Receitas (Despesas) especiais
-268.30%-2.78M
-497.81%-2.18M
-334.88%-561.00K
---4.93M
-6754.55%-754.00K
-9025.00%-365.00K
-2050.00%-129.00K
----
93.17%-11.00K
96.99%-4.00K
97.75%-6.00K
----
-165.45%-161.00K
79.69%-133.00K
49.53%-267.00K
-345.14%-1.44M
125.79%246.00K
-24.05%-655.00K
48.89%-529.00K
--587.00K
-46.77%-954.00K
0.19%-528.00K
-32.69%-1.03M
----
-20.37%-650.00K
54.28%-529.00K
-34.95%-780.00K
80.64%-813.00K
---540.00K
70.33%-1.16M
---578.00K
---4.20M
--0.00
---3.90M
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
--0.00
----
----
----
Outras Receitas (Despesas) não Operacionais
----
----
----
--4.93M
----
----
----
----
----
----
----
----
----
----
----
309.97%1.44M
----
----
----
--351.00K
----
----
----
----
----
----
----
-80.64%813.00K
--540.00K
-70.33%1.16M
--578.00K
--4.20M
--0.00
--3.90M
----
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----
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Rendimento Antes dos Impostos
-20.57%18.00M
-21.42%18.07M
4.22%22.53M
9.26%22.56M
14.94%22.66M
20.64%22.99M
22.14%21.61M
17.47%20.65M
18.52%19.71M
31.96%19.06M
4.73%17.70M
9.57%17.58M
2.12%16.63M
10.21%14.44M
42.58%16.90M
77.99%16.04M
47.35%16.29M
6.20%13.11M
34.80%11.85M
-2.08%9.01M
12.19%11.05M
36.81%12.34M
25.17%8.79M
60.91%9.20M
68.73%9.85M
149.72%9.02M
81.99%7.02M
4233.33%5.72M
60.88%5.84M
197.75%3.61M
285.98%3.86M
-97.60%132.00K
-46.74%3.63M
-154.88%-3.69M
-132.78%-2.08M
-23.69%5.49M
16.89%6.82M
11.94%6.73M
33.12%6.33M
59.11%7.20M
49.82%5.83M
77.22%6.01M
47.70%4.76M
27.91%4.52M
24.82%3.89M
17.72%3.39M
12.39%3.22M
6.31%3.54M
-12.46%3.12M
1.26%2.88M
14.51%2.87M
--3.33M
--3.56M
--2.85M
--2.50M
Imposto de Renda
-16.26%3.62M
-15.86%3.68M
9.21%4.49M
29.55%4.70M
16.55%4.32M
21.97%4.38M
23.51%4.11M
-15.27%3.62M
28.24%3.71M
42.79%3.59M
13.34%3.33M
77.91%4.28M
-1.03%2.89M
-6.55%2.51M
50.82%2.94M
293.45%2.40M
92.30%2.92M
-10.70%2.69M
2.47%1.95M
-72.96%611.00K
-35.29%1.52M
39.74%3.01M
2.92%1.90M
19.70%2.26M
273.45%2.35M
45.25%2.15M
79.15%1.85M
278.36%1.89M
-7.36%629.00K
1460.55%1.48M
517.37%1.03M
-63.92%499.00K
-53.59%679.00K
-107.43%-109.00K
-88.55%167.00K
16.02%1.38M
29.81%1.46M
21.02%1.47M
170.50%1.46M
1454.55%1.19M
1308.75%1.13M
328.62%1.21M
201.12%539.00K
-156.05%-88.00K
-64.76%80.00K
86.18%283.00K
-34.91%179.00K
1327.27%157.00K
427.91%227.00K
-44.12%152.00K
154.63%275.00K
--11.00K
--43.00K
--272.00K
--108.00K
Renda após Impostos
-21.58%14.38M
-22.73%14.39M
3.05%18.03M
4.95%17.87M
14.57%18.34M
20.33%18.62M
21.82%17.50M
28.00%17.02M
16.47%16.00M
29.68%15.47M
2.92%14.37M
-2.47%13.30M
2.81%13.74M
14.53%11.93M
40.96%13.96M
62.32%13.64M
40.18%13.37M
11.65%10.42M
43.72%9.90M
21.00%8.40M
27.05%9.54M
35.89%9.33M
33.11%6.89M
81.21%6.94M
44.02%7.50M
222.50%6.87M
83.03%5.18M
1144.14%3.83M
76.58%5.21M
159.37%2.13M
226.14%2.83M
-108.93%-367.00K
-44.87%2.95M
-168.11%-3.59M
-146.01%-2.24M
-31.57%4.11M
13.80%5.35M
9.64%5.26M
15.56%4.87M
30.23%6.01M
23.40%4.70M
54.36%4.80M
38.67%4.22M
36.45%4.61M
31.86%3.81M
13.91%3.11M
17.41%3.04M
1.93%3.38M
-17.85%2.89M
6.06%2.73M
8.19%2.59M
--3.32M
--3.52M
--2.58M
--2.39M
Lucro Líquido das Operações Contínuas
-21.58%14.38M
-22.73%14.39M
3.05%18.03M
4.95%17.87M
14.57%18.34M
20.33%18.62M
21.82%17.50M
28.00%17.02M
16.47%16.00M
29.68%15.47M
2.92%14.37M
-2.47%13.30M
2.81%13.74M
14.53%11.93M
40.96%13.96M
62.32%13.64M
40.18%13.37M
11.65%10.42M
43.72%9.90M
21.00%8.40M
27.05%9.54M
35.89%9.33M
33.11%6.89M
81.21%6.94M
44.02%7.50M
222.50%6.87M
83.03%5.18M
1144.14%3.83M
76.58%5.21M
159.37%2.13M
226.14%2.83M
-108.93%-367.00K
-44.87%2.95M
-168.11%-3.59M
-146.01%-2.24M
-31.57%4.11M
13.80%5.35M
9.64%5.26M
15.56%4.87M
30.23%6.01M
23.40%4.70M
54.36%4.80M
38.67%4.22M
36.45%4.61M
31.86%3.81M
13.91%3.11M
17.41%3.04M
1.93%3.38M
-17.85%2.89M
6.06%2.73M
8.19%2.59M
--3.32M
--3.52M
--2.58M
--2.39M
Renda Líquida Não Recorrente
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--3.80M
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Lucro Líquido Atribuível a Minoritários
--78.00K
--154.00K
-30.50%98.00K
-100.00%0.00
-100.00%0.00
-100.00%0.00
-17.06%141.00K
180.00%52.00K
-62.07%132.00K
228.57%69.00K
431.25%170.00K
-150.00%-65.00K
258.76%348.00K
61.54%21.00K
-52.24%32.00K
-131.33%-26.00K
-50.51%97.00K
-60.61%13.00K
-4.29%67.00K
-24.55%83.00K
125.29%196.00K
26.92%33.00K
233.33%70.00K
37.50%110.00K
210.71%87.00K
-77.39%26.00K
362.50%21.00K
-66.10%80.00K
366.67%28.00K
1537.50%115.00K
73.33%-8.00K
-21.07%236.00K
-87.50%6.00K
88.24%-8.00K
-114.29%-30.00K
123.13%299.00K
220.00%48.00K
-188.31%-68.00K
-124.14%-14.00K
1216.67%134.00K
-85.00%15.00K
1183.33%77.00K
205.26%58.00K
70.73%-12.00K
455.56%100.00K
-88.89%6.00K
144.19%19.00K
---41.00K
-60.00%18.00K
307.69%54.00K
-960.00%-43.00K
--0.00
--45.00K
---26.00K
--5.00K
Lucro Líquido Atribuível a Controladores
-22.01%14.30M
-23.55%14.23M
3.32%17.94M
5.27%17.87M
15.52%18.34M
20.87%18.62M
22.29%17.36M
26.99%16.97M
18.51%15.87M
29.33%15.40M
1.94%14.20M
-2.18%13.37M
0.93%13.39M
14.48%11.91M
41.60%13.93M
64.25%13.66M
42.08%13.27M
11.91%10.40M
44.21%9.84M
21.73%8.32M
25.90%9.34M
35.92%9.30M
32.30%6.82M
82.14%6.83M
43.12%7.42M
239.62%6.84M
81.77%5.16M
17.36%3.75M
75.99%5.18M
156.29%2.01M
228.21%2.84M
-16.11%3.20M
-44.49%2.94M
-167.09%-3.58M
-145.26%-2.21M
-35.10%3.81M
13.14%5.30M
12.87%5.33M
17.50%4.89M
26.99%5.87M
26.32%4.69M
52.17%4.72M
37.62%4.16M
35.17%4.62M
29.20%3.71M
15.99%3.10M
14.77%3.02M
3.17%3.42M
-17.30%2.87M
2.92%2.68M
10.21%2.63M
--3.32M
--3.47M
--2.60M
--2.39M
Lucro Líquido Atribuível a Ordinários
-22.01%14.30M
-23.55%14.23M
3.32%17.94M
5.27%17.87M
15.52%18.34M
20.87%18.62M
22.29%17.36M
26.99%16.97M
18.51%15.87M
29.33%15.40M
1.94%14.20M
-2.18%13.37M
0.93%13.39M
14.48%11.91M
41.60%13.93M
64.25%13.66M
42.08%13.27M
11.91%10.40M
44.21%9.84M
21.73%8.32M
25.90%9.34M
35.92%9.30M
32.30%6.82M
82.14%6.83M
43.12%7.42M
239.62%6.84M
81.77%5.16M
17.36%3.75M
75.99%5.18M
156.29%2.01M
228.21%2.84M
-16.11%3.20M
-44.49%2.94M
-167.09%-3.58M
-145.26%-2.21M
-35.10%3.81M
13.14%5.30M
12.87%5.33M
17.50%4.89M
26.99%5.87M
26.32%4.69M
52.17%4.72M
37.62%4.16M
35.17%4.62M
29.20%3.71M
15.99%3.10M
14.77%3.02M
3.17%3.42M
-17.30%2.87M
2.92%2.68M
10.21%2.63M
--3.32M
--3.47M
--2.60M
--2.39M
Lucro Básico por Ação
-22.11%0.26
-23.69%0.25
3.05%0.32
4.98%0.32
14.58%0.33
19.57%0.33
21.00%0.31
25.63%0.30
17.92%0.29
29.13%0.28
1.82%0.26
-2.53%0.24
0.32%0.24
13.74%0.22
40.55%0.25
60.62%0.25
31.29%0.24
2.80%0.19
32.31%0.18
13.53%0.15
24.41%0.18
35.13%0.18
31.79%0.14
81.45%0.14
42.55%0.15
238.17%0.14
80.99%0.10
15.97%0.08
73.71%0.10
155.53%0.04
226.34%0.06
-16.63%0.06
-44.69%0.06
-166.86%-0.07
-145.05%-0.05
-35.29%0.08
11.12%0.11
10.47%0.11
14.82%0.10
25.54%0.12
24.96%0.10
49.83%0.10
33.90%0.09
20.20%0.10
6.49%0.08
-3.81%0.07
-4.14%0.07
-4.76%0.08
-15.08%0.07
5.47%0.07
12.92%0.07
--0.08
--0.09
--0.06
--0.06
Lucro Diluído por Ação
-22.18%0.25
-23.43%0.25
3.24%0.32
4.80%0.32
14.50%0.33
19.62%0.33
21.39%0.31
26.04%0.30
18.02%0.28
29.30%0.28
2.05%0.26
-1.88%0.24
0.99%0.24
14.43%0.21
41.44%0.25
61.68%0.25
31.78%0.24
3.09%0.19
32.57%0.18
13.32%0.15
23.85%0.18
34.21%0.18
30.34%0.13
79.30%0.13
41.44%0.15
236.07%0.14
80.84%0.10
22.35%0.07
74.98%0.10
155.30%0.04
225.59%0.06
-19.95%0.06
-44.49%0.06
-167.96%-0.07
-145.74%-0.05
-35.63%0.08
12.30%0.11
11.63%0.11
15.93%0.10
27.76%0.12
25.10%0.09
50.77%0.10
36.49%0.09
23.04%0.09
9.89%0.08
-1.52%0.06
-3.80%0.06
-6.27%0.08
-16.20%0.07
5.24%0.06
14.98%0.06
--0.08
--0.08
--0.06
--0.06
Dividendo por Ação
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
Moeda
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Opinião da Auditoria
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Perguntas frequentes
O que é a demonstração de resultados?
A demonstração de resultados, também conhecida como demonstração de lucro/prejuízo, mostra as receitas, despesas, lucros e perdas da empresa durante um determinado período contábil.
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