1. What is the difference between Net Income and Net Profit? According to other statements Net Income is the amount a company gets after deducting preferred dividends. Net profit is the pure profit earned from company after taxes less expenses.

2. According to financial (Income Statements), why is the last line in this (income statement) called Net Income and not Net Profit instead. Since Net Income involves deducting preferred dividends and the Income statement doesn't deduct dividends.

3. Analysis of L Brands Company:

According to L Brands there "All dividends to Net Profits where 60, 77, and 103 between 2016 and 2018. They have another statement showing dividends declared.

statement of dividends declared:

I'm trying to understand correlations between these two pieces of information. Does the .60 % of dividends declared represent the 103 of divs to net profits in 2018? Also How home divs to Net profits ratio, doesn't show a decrease trend pattern in the chart below , if the divs declared in 2016 went from 2.00 -.60 . Considering their is a relation between the two charts.

Additional Information to help clarify:

Does the dividends to net profits represent a percent ex. 103 % of Net Profits in 2018?

Dividends DECLARED EX-DATE RECORD PAYABLE AMOUNT 02/03/2020 02/20/2020 02/21/2020 03/06/2020 0.30 11/08/2019 11/21/2019 11/22/2019 12/06/2019 0.30 08/09/2019 08/22/2019 08/23/2019 09/06/2019 0.30 05/17/2019 0 5/30/2019 05/31/2019 06/14/2019 0.30 02/07/2019 02/21/2019 02/22/2019 03/08/2019 0.30 0.60 02/08/2018 02/22/2018 02/23/2018 03/09/2018 11/10/2017 11/22/2017 11/24/2017 12/08/2017 0.60 08/04/2017 08/17/2017 08/21/2017 09/01/2017 0.60 02/02/2017 02/15/2017 02/17/2017 03/03/2017 11/16/2016 08/17/2016 06/01/2016 02/17/2016 02/17/2016 RANKS FINANCIAL STRENGTH GRADE RATING WAFETY FINANCIAL Investment Survey Industry. Real Somu CURRENT UST Industry Rata (Sorines) Industry 2018 Data una S ons Total Sales "Cash Flow' per share Cash & Marketable Securities Long-Term Debt Operating Margin Return on Shareholders' Equity Return on Total Capital All Dividends to Net Profis 2016 12.57400 5.70 1.93400 5.700.00 19.70 2017 12.632.00 505 151500 5.70700 1780 13.237.00 433 1413.00 5.73000 1420 The Safety The Timeline Rank measures the total risk R ank measures 2730 6000 22.10 77.00 1720 10000 Showing on Dividends DECLARED EX-DATE RECORD PAYABLE AMOUNT 02/03/2020 02/20/2020 02/21/2020 03/06/2020 0.30 11/08/2019 11/21/2019 11/22/2019 12/06/2019 0.30 08/09/2019 08/22/2019 08/23/2019 09/06/2019 0.30 05/17/2019 0 5/30/2019 05/31/2019 06/14/2019 0.30 02/07/2019 02/21/2019 02/22/2019 03/08/2019 0.30 0.60 02/08/2018 02/22/2018 02/23/2018 03/09/2018 11/10/2017 11/22/2017 11/24/2017 12/08/2017 0.60 08/04/2017 08/17/2017 08/21/2017 09/01/2017 0.60 02/02/2017 02/15/2017 02/17/2017 03/03/2017 11/16/2016 08/17/2016 06/01/2016 02/17/2016 02/17/2016 RANKS FINANCIAL STRENGTH GRADE RATING WAFETY FINANCIAL Investment Survey Industry. Real Somu CURRENT UST Industry Rata (Sorines) Industry 2018 Data una S ons Total Sales "Cash Flow' per share Cash & Marketable Securities Long-Term Debt Operating Margin Return on Shareholders' Equity Return on Total Capital All Dividends to Net Profis 2016 12.57400 5.70 1.93400 5.700.00 19.70 2017 12.632.00 505 151500 5.70700 1780 13.237.00 433 1413.00 5.73000 1420 The Safety The Timeline Rank measures the total risk R ank measures 2730 6000 22.10 77.00 1720 10000 Showing on