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An income statement is a financial business tool that serves as a visual representation of a company's gross income, expenses and net income. This statement also is commonly referred to as a "profit and loss" statement. A company's gross income is the total amount of money that it receives during a specific period. The expenses represent the money paid out in order to run the business. The net income is the actual profit once the expenses are subtracted from the gross. Determine a missing amount from an income sheet by performing some basic calculations.

Add specific expenses and subtract the sum from the expense total to find a missing single expense. For example, consider an income statement in which the expenses total $25,000. If you are missing a figure for the specific expense "utilities," add the other expenses such as "raw materials," "labor" and "advertising" first. Assuming these expenses add up to $18,000, you would subtract $18,000 from $25,000 to get $7,000 as the "utilities" expense.

Add the net income and the total expenses to find the gross income if that figure is missing. For example, consider an income sheet with $50,000 as the net income and $20,000 for the expenses. Add these figures to get $70,000 as the gross income.

Determine the net income, if that figure is missing, by subtracting the total expenses from the gross income. For instance, if you have $100,000 gross income and $30,000 expenses, you would subtract 30,000 from 100,000 to get a net income of $70,000.

Determine the net revenue figure by subtracting allowances and returns from the gross revenue. For example, if a company made $80,000 and had $2,000 in allowances and returns, you would subtract $2,000 from $80,000 to get net revenue of $78,000.

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