A Sustainable Income Statement Template

Here is the division of operating income into component parts, distinguishing sustainable income (also called core income) from unsustainable income and sustainable income from sales from other sustainable income. The latter income is separated out from operating income from sales to ensure that it does not enter the profit margin from sales. Income tax is allocated to each component. The statement totals to comprehensive income to capture items in other comprehensive income that are not sustainable. (As they are largely gains and losses, all of them are unsustainable).