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Net income is a company's earnings, or profits, as reported on the income statement. It's what is often referred to as the famous "bottom line." In the following video, Fool.com analyst Austin Smith sheds light on why this is one of the most important, but also most easily manipulated, metrics in investing. He also examines the net incomes of different companies, explaining why a company such as Amazon.com (NASDAQ:AMZN)

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