profit-and-loss statement vs operating statement

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

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

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

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

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

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