Non-Operating Income refers to the earnings a company generates from activities not related to its core business operations. This can include revenue from investments, rental income from properties, or gains from the sale of assets. Such income is typically reported separately on the income statement to provide a clearer picture of the company's operational performance. This type of income is important for investors and analysts as it can significantly impact a company's overall profitability. However, since it does not stem from regular business activities, it may not be sustainable in the long term, making it essential to evaluate alongside Operating Income.