profit-and-loss statement vs earnings report

profit-and-loss statement and earnings report both are nouns.

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

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

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

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

profit-and-loss 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