Using 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 in

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)?