Income statement

An income statement or profit and loss account (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company's revenues and expenses during a particular period. It indicates how the revenues (money received from the sale of products and services before expenses are taken out, also known as the ``top line'') are transformed into the net income (the result after all revenues and expenses have been accounted for, also known as ``net profit'' or the ``bottom line''). The purpose of the income statement is to show managers and investors whether the company made or lost money during the period being reported.

Question: is profit and loss statement and income statement same
Answer: yes