Profit and loss statement
Σύντομη απάντηση
Financial statement showing a company's revenues, expenses and result (profit/loss) over a period.
Βασικά συμπεράσματα
- Operating revenue - goods sales (707), production, services
- Operating expenses - cost of goods (607), payroll, rent, utilities, depreciation
- Operating result
- Financial revenue/expenses - interest, FX differences
- Net result - profit/loss after tax
What the P&L is
The profit and loss statement (P&L, income statement) presents the company's revenues and expenses over a period (month, quarter, year) and the result: Revenue - Expenses = Profit / Loss.
Typical structure
- Operating revenue - goods sales (707), production, services
- Operating expenses - cost of goods (607), payroll, rent, utilities, depreciation
- Operating result
- Financial revenue/expenses - interest, FX differences
- Net result - profit/loss after tax
Difference from cash flow
The P&L measures profitability (accrual basis - revenue recognised at invoicing, not collection). Cash flow measures liquidity (actual money in/out). A company can be profitable in the P&L yet cash-strapped.
Why correct operational data matters
A relevant P&L by product/channel/customer needs granular data: exact cost of goods sold, discounts, shipping. Without operational integration, true margin per channel (retail vs marketplace vs B2B) stays invisible.
Πραγματικό παράδειγμα
A retailer believed marketplace sales were profitable. After CRMconnect fed the P&L with marketplace commissions, shipping cost and returns per channel, true marketplace margin turned out to be 4% versus 22% in its own store - a repriorisation decision.
Ενημέρωση:
Συχνές ερωτήσεις
Difference between P&L and balance sheet?+
The P&L shows performance over a period (revenue vs expenses). The balance sheet shows position at a point (assets vs liabilities). The P&L explains how the result changed between two balance sheets.
Does P&L profit mean money in the bank?+
Not necessarily. The P&L uses accrual accounting: revenue is recognised at invoicing. Cash may arrive much later. That's why cash flow is tracked separately.
Can I get a P&L per sales channel?+
Yes, if operational data (revenue, cost, commissions, shipping) is tagged per channel. CRMconnect enables margin reporting per channel, customer or product.
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Σχετικοί όροι
Balance sheet (Romania)
Financial statement showing a company's position at a point in time: assets = equity + liabilities.
ΟικονομικάTrial balance (Romania)
Monthly accounting summary that confirms debits equal credits and feeds every Romanian tax filing (D300, D394, D112, SAF-T).
ΟικονομικάCash flow
The actual movement of money in and out of a company over a period - a measure of liquidity, not profit.
ΟικονομικάChart of accounts (Romania)
Structured list of all accounting accounts a company uses, organised by classes and groups per Romanian OMFP regulations.