income statement vs earnings report

income statement and earnings report both are nouns.

Word	Noun	Adjective	Verb	Adverb
income statement	Yes	No	No	No
earnings report	Yes	No	No	No

As nouns, income statement and earnings report are synonyms defined as:

income statement and earnings report: a financial statement that gives operating results for a specific period

Other synonyms of income statement include operating statement, profit-and-loss statement.

income statement (noun)	earnings report (noun)
a financial statement that gives operating results for a specific period	a financial statement that gives operating results for a specific period