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      <title>Finance Lecture 3 2026 Questions - Post your questions by Sunday, May 3 by Sharry Andrews</title>
      <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy</link>
      <description>Check back on this Padlet and the previous one to see answers to your questions. Do not use AI for your  questions - Use your own words, please. </description>
      <language>en-us</language>
      <pubDate>2026-04-29 12:53:19 UTC</pubDate>
      <lastBuildDate>2026-06-08 16:53:38 UTC</lastBuildDate>
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         <title>About Gross Margin</title>
         <author></author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3891291411</link>
         <description><![CDATA[<p>In the income statement, there is not "Costs of operations". So, I calculated it by using next formula. Gross Margin = Net revenues - (Site rental + Services and other). Is this correct?</p><p>What is the difference between Gross Margin and Operating Income?</p>]]></description>
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         <pubDate>2026-04-29 21:14:26 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3891291411</guid>
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         <title></title>
         <author>24125110</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3894904805</link>
         <description><![CDATA[<p>In the income statement, I noticed the phrase, “Net income attributable to common shareholders” Could you explain what is common shareholders? Also, does it mean that there are other types of shareholders besides common ones?</p>]]></description>
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         <pubDate>2026-05-03 04:29:03 UTC</pubDate>
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         <title></title>
         <author>24125227</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3894904903</link>
         <description><![CDATA[<p>Teacher said "American water works company need not write about gross margin.". So, we wrote N/A. But, I didn't understand why this company is not gross margin. I want know about it.</p>]]></description>
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         <pubDate>2026-05-03 04:29:22 UTC</pubDate>
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         <title></title>
         <author>24125077</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3895325421</link>
         <description><![CDATA[<p>Is gross margin calculated by dividing gross profit by revenue? Also, could you explain gross profit in more detail?</p>]]></description>
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         <pubDate>2026-05-03 16:29:42 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3895325421</guid>
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      <item>
         <title></title>
         <author>24125386</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3895999226</link>
         <description><![CDATA[<p>I want to know more about income statement. How much profit increase shows "big growth" from last year?</p>]]></description>
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         <pubDate>2026-05-03 23:21:40 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3895999226</guid>
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      <item>
         <title></title>
         <author>24125164</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896071084</link>
         <description><![CDATA[<p>How do social media and infrastructure company calculate Gross margin?</p>]]></description>
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         <pubDate>2026-05-04 01:23:19 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896071084</guid>
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         <title></title>
         <author>24125140</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896085720</link>
         <description><![CDATA[<p>Why do companies show 3 years of income statements but balance sheet only 2 years?</p>]]></description>
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         <pubDate>2026-05-04 01:40:18 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896085720</guid>
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      <item>
         <title></title>
         <author>24125047</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896204339</link>
         <description><![CDATA[<p>What does it mean if operating cash flow is higher than net income?</p>]]></description>
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         <pubDate>2026-05-04 02:01:53 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896204339</guid>
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      <item>
         <title>Lecture 3 question </title>
         <author></author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896253431</link>
         <description><![CDATA[<p>In the balance sheet, I couldn’t find a clear item called “long-term assets.”<br>Instead, it shows “regulatory and other long-term assets.”</p><p><br/></p><p>So I’m a bit confused, how can we identify total long-term assets from this?<br>And how can we tell whether long-term assets are increasing or decreasing over time?</p>]]></description>
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         <pubDate>2026-05-04 02:40:16 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896253431</guid>
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      <item>
         <title>Lecture3 question</title>
         <author>24125059</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896257300</link>
         <description><![CDATA[<p>What is the difference net income and comprehensive income?</p>]]></description>
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         <pubDate>2026-05-04 02:44:52 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896257300</guid>
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      <item>
         <title></title>
         <author>24125383</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896412482</link>
         <description><![CDATA[<p>How is gross margin difference from profit?</p>]]></description>
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         <pubDate>2026-05-04 03:45:07 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3896412482</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3897733129</link>
         <description><![CDATA[<p>I want to learn the techniques for analyzing the balance sheet and income statement. I'm not sure which parts I should focus on.</p>]]></description>
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         <pubDate>2026-05-05 01:56:50 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3897733129</guid>
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      <item>
         <title></title>
         <author>24125119</author>
         <link>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3900446148</link>
         <description><![CDATA[<p>I would like know about net income. What is that? Is it about online income?</p><p><br/></p>]]></description>
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         <pubDate>2026-05-06 13:51:25 UTC</pubDate>
         <guid>https://padlet.com/showaboston/3lfd09z0xcnfj8iy/wish/3900446148</guid>
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