/income-statement

name: income-statement
description: Retrieve real-time income statement data including Revenue, Net Income, and EPS Diluted for public companies. Use when analyzing absolute financial figures, historical earnings, or comparing company scale across fiscal periods.

Income Statement

Retrieve real-time income statement data for public companies using Octagon MCP.

Prerequisites

Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See [references/mcp-setup.md](references/mcp-setup.md) for installation instructions.

Query Format

Retrieve real-time income statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.

**MCP Call:**

{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Retrieve real-time income statement data for AAPL, limited to 5 records and filtered by period FY"
  }
}

Output Format

The agent returns a table with absolute financial figures:

| Fiscal Year | Revenue (USD) | Net Income (USD) | EPS (Diluted) | |-------------|---------------|------------------|---------------| | 2025 | $416,161,000,000 | $112,010,000,000 | 7.46 | | 2024 | $391,035,000,000 | $93,736,000,000 | 6.08 | | 2023 | $383,285,000,000 | $96,995,000,000 | 6.13 | | 2022 | $394,328,000,000 | $99,803,000,000 | 6.11 | | 2021 | $365,817,000,000 | $94,680,000,000 | 5.61 |

**Data Source:** octagon-financials-agent

Key Observations Pattern

After receiving data, generate observations:

1. **Revenue trajectory**: Calculate dollar and percentage changes year-over-year 2. **Net income trends**: Track profitability in absolute terms 3. **EPS progression**: Note earnings per share expansion or contraction 4. **Margin calculation**: Compute Net Income / Revenue for net margin 5. **Scale context**: Compare figures to industry peers

Metrics Reference

| Metric | Definition | |--------|------------| | Revenue | Total sales/top-line income for the period | | Net Income | Bottom-line profit after all expenses and taxes | | EPS (Diluted) | Earnings per share assuming all dilutive securities converted |

Analysis Tips

Revenue Scale

• Use to compare company size across industry
• Track absolute dollar growth, not just percentages
• Larger base requires more absolute growth to maintain % growth

Net Income Quality

• Compare Net Income to Operating Income for non-operating items
• Check for one-time gains/losses distorting figures
• Look for consistent growth trajectory

EPS Analysis

• EPS can grow faster than Net Income due to buybacks
• Compare to analyst estimates and guidance
• Check shares outstanding for context

Margin Calculation

Calculate from the data:

Net Margin = Net Income / Revenue × 100

Example: $112B / $416B = 26.9% net margin

Period Comparisons

• FY for annual strategic view
• Q for seasonal patterns and recent trends
• Compare same periods (Q1 vs Q1) for seasonality

Follow-up Queries

Based on results, suggest deeper analysis:

• "What factors contributed to the revenue growth in [YEAR]?"
• "How does [COMPANY]'s [YEAR] net margin compare to industry peers?"
• "What are the key drivers of the EPS expansion over the [N]-year period?"
• "Retrieve quarterly income statement data for [TICKER] to see seasonal patterns"