Abstract This paper aims to examine the value relevance of comprehensive income presentation formats (income statement only or separate statement). The study used a sample of non-financial Saudi firms, with 226 firm-year observations, over the period (2017 - 2018). Using regression analysis models, the research provides empirical evidence that there is no value relevance of comprehensive income presentation formats (income statement or separate statement). The results also indicate that 65 ٪ of sample presented the comprehensive income information in the income statement. The sample that elects to disclose the comprehensive income in a separate statement are generally larger than other companies with respect to total assets, total shareholders' equity, net income, and comprehensive income. Keywords: Comprehensive Income Presentation Formats, Income Statement, Comprehensive Income, Stock Prices and Returns.