Several cost analysis tools to determine how well products contribute to a company's profitability. However, all of these tools are internally used and not required to be published outside of an organization. Instead, external stakeholders rely on the three key financial statements reviewed

• Income Statement
• Balance Sheet
• Statement of Cash Flows)

If a company's CVP analyses showed it was not operating at break-even, where on the financial statements might one be able to see this impact (i.e., specific line items on the statements)?