Other Topic -Not PLNI; DTL, your question is very broad and not easy to answer. Currently, public reporting companies are allowed to report earnings two ways. They may leave out extra-ordinary charges (Goowill write-offs, accellerated depreciation, one time write offs, etc., but, must now also report their financials under Generally Accepted Accounting Principals (GAAP) and explain the differences.
Under GAAP, however, there are also differences that are reported. For example, you can use two different kinds of depreciation, one for books and one for reporting. Accelerated depreciation reduces your income, straight line (in comparison) would increase your income) Both will get an unqualified audit statement and are very permissable. You can choose to capitalize an asset(increase profit) or expense it as "Research & Development" (decrease in profit).
Reserves are a huge item. They can (if you can justify your reasoning to an auditor which any good accountant should be able to to the extent needed for small manipulations) be a charge or a credit (decrease or increase) to your P&L and an increase or decrease in your balance sheet. A reserve for inventory shrinkage or obsolete inventory is a reduction in income and an off-set to your inventory balance. The idea is to take the reserves to the P&L as you use the inventory.
I guess the best way to answer you is that the P&L is not a fixed, one number thing. The Balance Sheet is also not a fixed thing.
The last thing I might mention is the possibility of companies held by the same ownership, but not part of the same corporation, can intership, loan & borrow money, and do all sorts of devious little things to change what is reported. They can pay interest for "Other Income" (profit increase) to one company and report "Income Expense" (profit decrease)in a different company.
I am not saying that anyone is doing ay of this. I am simply pointing out a few things that could be done by anyone if they so wished. If your caught doing bad things, there are consequences.
Also, I am trying to find out how long PLNI will have to publish audited statements if the are required to do so with the SEC.
This is a general answer to a general question about some ways profit might be reported and is not directed toward or an accusation of any wrong doing by any business whatsoever.
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