Might mean (unverified): Expenses listed before revenue generated.
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We found one dictionary that defines the word upside-down income statement:

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  1. upside-down income statement: Wiktionary

Definitions from Wiktionary (upside-down income statement)

noun:  (accounting) A planned income statement laid out in the reverse of the usual order, i.e. starting with the bottom line and continuing with the figures that the business must achieve in order to meet it.

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