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#fra-introduction
As operating expenses do not include financing costs such as interest expenses, income from continuing operations is independent of the company's capital structure.
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Income statement
statement analysis is to derive an effective measure of future earnings and cash flows. Analysts need data with predictive ability, hence income from continuing (recurring) operations is considered to be the best indicator of future earnings. <span>As operating expenses do not include financing costs such as interest expenses, income from continuing operations is independent of the company's capital structure. In the typical income statement this means segregating the results of normal, recurring operations from the effects of nonrecurring or extraordinary items to improve the forecasting of f


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