Skip to main content

​
Overview

The Profit & Loss Report shows a business’s financial performance over a specific time period. It summarizes revenue, expenses, and the resulting profit or loss.

​
Report Structure

The Profit & Loss report follows a standard income statement format: 
Revenue
− Direct Costs (COGS)
─────────────────────
= Gross Profit

− Operating Expenses
─────────────────────
= Operating Profit

+ Finance Income
− Finance Costs
─────────────────────
= Profit Before Tax

− Income Tax
─────────────────────
= Net Profit

​
Summary Metrics

All values are in cents (divide by 100 for display).
FieldCalculation
net_revenue_centsSum of Revenue accounts
total_operating_income_centsNet revenue + Other Operating Income
gross_profit_centsTotal operating income − Direct Costs
total_operating_expenses_centsSum of Operating Expense accounts
operating_profit_centsGross profit − Operating Expenses
profit_before_tax_centsOperating profit + Finance Income − Finance Costs
net_profit_centsProfit before tax − Income Tax

​
Detail Levels

Returns only the calculated totals.
GET /v1/.../reports/profit-and-loss/?detail_level=summary
Best for dashboards and high-level views.

​
Account Subtypes

When detail_level=detailed, each subtype group contains individual account line items:
Subtype GroupDescription
revenueSales, service income
other_operating_incomeMiscellaneous operating income
direct_costsCost of goods sold
operating_expensesRent, salaries, utilities, etc.
finance_incomeInterest earned, investment gains
finance_costsInterest expense, bank fees
income_taxCorporate tax expense

​
Example Response

{
  "business_id": "550e8400-e29b-41d4-a716-446655440000",
  "start_date": "2024-01-01",
  "end_date": "2024-12-31",
  "currency": "GBP",
  "detail_level": "summary",
  "summary": {
    "net_revenue_cents": 50000000,
    "total_operating_income_cents": 52000000,
    "gross_profit_cents": 35000000,
    "total_operating_expenses_cents": 20000000,
    "operating_profit_cents": 15000000,
    "profit_before_tax_cents": 14500000,
    "net_profit_cents": 11600000
  }
}

Get Profit & Loss Report

Retrieve Profit & Loss for a date range

Get Profit & Loss Trends

Periodic Profit & Loss data over time