Which of the following would appear on the income statement?

The income statement is designed to summarize a company's financial performance over a specific period, detailing how much money was earned and how much was spent. Among the choices provided, net profit is a crucial figure that indicates the total earnings after all expenses, taxes, and costs have been deducted from total revenue. It provides insight into the company's profitability and is a key indicator of financial health.

Gross revenue, while it can be found on the income statement as the starting point for calculating profit, is not a measure of the final performance like net profit is. Net assets and total liabilities are figures that would typically appear on a balance sheet, which outlines the company's financial position at a specific point in time, focusing on what the company owns versus what it owes. Thus, net profit is the most relevant element listed as it directly reflects the outcomes of operations, making it a key component of the income statement.