operating statement vs profit-and-loss statement

operating statement and profit-and-loss statement both are nouns.

Word	Noun	Adjective	Verb	Adverb
operating statement	Yes	No	No	No
profit-and-loss statement	Yes	No	No	No

As nouns, operating statement and profit-and-loss statement are synonyms defined as:

operating statement and profit-and-loss statement: a financial statement that gives operating results for a specific period

Other synonyms of operating statement include earnings report, income statement.

operating statement (noun)	profit-and-loss statement (noun)
a financial statement that gives operating results for a specific period	a financial statement that gives operating results for a specific period