The best replacement for profit and loss is income statement.

The best alternatives to profit and loss are rated as following:
★★★★★  income statement
★★★★  balance sheet
★★★  cash flow
★  cash flow statement
★  other comprehensive income
★  trial balance
  financial statement
  income and expense
  income and expenditure
  income statements
  us income statement

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profit and loss
income statement
balance sheet