Final answer:
The Income Statement is the financial document that summarizes the results of a company's operations by showing the net profit or loss over a specific period.
Step-by-step explanation:
The statement that summarizes the results of a company's operations is the Income Statement. The Income Statement reports a company's financial performance over a specific accounting period. It details revenues and expenses, ultimately showing the net profit or loss. This statement reflects the company’s ability to generate earnings and is fundamental for assessing the financial health and profitability of a business.
The other options mentioned serve different purposes: The Statement of Cash Flows shows the cash coming in and out of a business, providing insights into its liquidity. The Balance Sheet gives a snapshot of a company's financial position at a specific point in time, listing assets, liabilities, and equity. The Statement of Retained Earnings explains changes in a company’s retained earnings over a reporting period.