The items in the "statement of profit and loss", for the Revenue from operations DON'T include: If it is a non-finance company.
Answer & explanation
Correct answer: option 2
The correct answer is Option 2: Interest income
For a non-finance company, "Revenue from operations" includes the sale of products, sale of services, and other operating revenues. However, interest income is not considered part of operating revenue for such companies; it is shown under "Other Income".