Enter the parent company standalone net income (from the parent’s own operations; excluding income from consolidated subsidiaries, if applicable) and total subsidiaries’ net income to estimate consolidated net income. If you also enter noncontrolling interest (NCI), the calculator will show the net income attributable to the parent and to NCI.

Consolidated Net Income Calculator

Basic
By Ownership %
With Eliminations
EPS & Attribution

Enter any 2 of the 3 income values (Consolidated, Parent, Subsidiaries) to calculate the missing one. Use the parent’s standalone net income (excluding income from consolidated subsidiaries, if applicable). Enter NCI (optional) to compute attribution.

Net income attributable to parent ($):–
Net income attributable to NCI ($):–

Related Calculators

Consolidated Net Income Formula

The following formulas show a simplified way to compute consolidated net income and then allocate it between the parent (controlling interest) and noncontrolling interests (NCI). In practice, consolidated net income is calculated after intercompany eliminations and other consolidation adjustments.

CNI = PCNI + SNI - ELIM
NI_parent = CNI - NCI

Variables:

  • CNI is consolidated net income for the consolidated group (total, including amounts attributable to NCI)
  • PCNI is the parent company’s standalone net income (excluding income from consolidated subsidiaries, if applicable)
  • SNI is the total subsidiaries' net income included in consolidation (generally 100% of controlled subsidiaries)
  • ELIM is the net effect of eliminations/adjustments that change consolidated net income (for example, eliminating unrealized intercompany profit)
  • NCI is the net income attributable to noncontrolling interests (minority interest)
  • NI_parent is the net income attributable to the parent (controlling interest)

To calculate consolidated net income, add the parent company’s standalone net income and the total subsidiaries' net income, then apply any required eliminations/adjustments. Noncontrolling interest (NCI) does not reduce consolidated net income; it is an allocation of consolidated net income between the parent and noncontrolling shareholders. To get net income attributable to the parent, subtract NCI from consolidated net income.

What is Consolidated Net Income?

Consolidated net income is the net income reported on a parent company’s consolidated income statement, reflecting the combined results of the parent and its consolidated subsidiaries after intercompany eliminations and consolidation adjustments. It is typically presented along with an allocation between net income attributable to the parent (controlling interest) and net income attributable to noncontrolling interests (NCI).

How to Calculate Consolidated Net Income?

The following steps outline how to calculate the Consolidated Net Income.

  1. First, determine the standalone net income of the parent company (PCNI), excluding income from consolidated subsidiaries if applicable.
  2. Next, determine the total net income of the subsidiaries included in consolidation (SNI).
  3. Calculate consolidated net income using CNI = PCNI + SNI − ELIM (where ELIM represents eliminations/adjustments that affect net income).
  4. Determine the net income attributable to noncontrolling interests (NCI), if applicable.
  5. Compute net income attributable to the parent using NI_parent = CNI - NCI.
  6. After inserting the values and calculating the result, check your answer with the calculator above.

Example Problem : 

Use the following variables as an example problem to test your knowledge.

Parent Company Standalone Net Income (PCNI) = $500,000

Subsidiaries' Net Income (SNI) = $300,000

Noncontrolling Interest (NCI) = $50,000