Net Income in the Pay-vs-Performance Table
The PvP table's net income column links CEO pay to the bottom line — and is the measure filers most often tag at the wrong scale.
Why it's there
Item 402(v) requires net income as the accounting-performance anchor alongside TSR and the company-selected measure, so readers can compare pay growth against earnings.
It is the only PvP column rendered inside a '$ in thousands/millions' table, which makes it the column filers most often mis-tag by 1000x. Our extraction reconciles it against the 10-K's own us-gaap:NetIncomeLoss before publishing — rescaling only by the power of 1000 the filer omitted, never importing a different number.
Frequently asked
Which net income is used?
The PvP rule references net income as reported in the financial statements. In practice filers tag us-gaap:NetIncomeLoss, which is net income attributable to the parent; total net income including noncontrolling interests can legitimately differ.
Related terms
Next term: Compensation Actually Paid (CAP) (15 of 15)