incomestatement, is
This command displays a simple income statement, showing revenues and
expenses during a period. It assumes that these accounts are under a
top-level revenue or income or expense account (case insensitive, plural
forms also allowed). Note this report shows all account balances with
normal positive sign (like conventional financial statements, unlike
balance/print/register) (experimental).

_FLAGS_

This command displays a simple income statement. It currently assumes
that you have top-level accounts named income (or revenue) and expense
(plural forms also allowed.)

$ hledger incomestatement
Income Statement

Revenues:
                 $-2  income
                 $-1    gifts
                 $-1    salary
--------------------
                 $-2

Expenses:
                  $2  expenses
                  $1    food
                  $1    supplies
--------------------
                  $2

Total:
--------------------
                   0

With a reporting interval, multiple columns will be shown, one for each
report period. Normally incomestatement shows revenues/expenses per
period, though as with multicolumn balance reports you can alter the
report mode with --change/--cumulative/--historical.

This command also supports output destination and output format
selection.