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Business Guidelines
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Profit Calculator
Profit Calculator (Trading Business)
Profit Calculator (Service Business)
Porfit Calculator (Manufacturing Business)
Trading Business Financial Statement Generator
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Trading Business Financial Statement Generator
Trading Business Financial Statement Generator
Please enable JavaScript in your browser to complete this form.
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Step
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Business Name
STATEMENT OF FINANCIAL POSITION
.
Financial Year End (e.g., for the year ended 31 Dec 2025)
Assets
Non-Current Assets
Property, Plant & Equipment
Long-term Investments & Intangible Assets (Net)
Other Non-current Assets (Net)
Total Non-Current Assets
Current Assets
Closing Inventory
Ending inventory = Beginning Inventory + Net Purchases – Cost of Goods Sold (COGS)
Trade Receivables (Debtors)
Advances, Deposits & Prepayments
Cash in Hand & Bank Balances
Other Current Assets
Total Current Assets
Total Assets
Liabilities and Equity
Current Liabilities
Trade Payables
Short-term Bank Borrowings
Other Short-term Loans
Advances Received from Customers
Tax Payable
Accrued Expenses & Other Provisions
Total Current Liabilities
Non-Current Liabilities
Long-term Loans
Other Non-current Liabilities (including leases / deferred tax)
Total Liabilities
Capital & Reserves
Owner’s Capital at Year End
Owner’s Capital at Year End = Opening Capital + Net Profit (- Net Loss) + Additional Capital) - Drawings
Retained Earnings / Reserves (excluding current-year profit)
Revaluation Reserve
Total Capital and Reserve
Total Liabilities & Equity
Total Assets must always equal the sum of Total Equity and Liabilities
Next
STATEMENT OF PROFIT OR LOSS
Revenue
Gross Sales
Sales Return
Sales Discount & Allowances
Net Sales
Cost of Goods Sold (COGS)
Opening Inventory
Purchases
Purchase Return
Purchase Discount
Carriage Inward / Freight In
Import Duty & Non-refundable Purchase Taxes
Net Purchases + Direct Costs
Operating Expenses
Goods Available for Sale
Closing Inventory
Cost of Goods Sold
Gross Profit
Salaries & Wages
Office / Shop Rent
Electricity
Gas & Water
Selling & Marketing Expenses
Delivery & Carriage Outward
Office Supplies & Stationery
Telephone & Internet
Repairs & Maintenance
Depreciation
Insurance Expense
Bad Debt Expense
Bank Charges & Payment Fees
Legal, Audit & Professional Fees
Travel & Conveyance
Licences, Registration & Renewals
Miscellaneous Operating Expenses
Total Operating Expenses
Operating Profit
Non-operating Income & Expenses
Interest Income
Rental / Commission / Other Income
Gain on Sale of Fixed Assets
Loan Interest Expense
Loss on Sale of Fixed Assets
Profit Before Tax (PBT)
Income Tax Expense
NET PROFIT AFTER TAX
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Statement of Cash Flows
Cash Flow from Operating Activities
Net Profit
Item not involving in movement of cash
Depreciation Expense
Amortization Expense
Provision / Non-cash Expenses
Impairment Losses
Loss on Disposal of Fixed Assets
Gain on Disposal of Fixed Assets
Interest Income
Dividend Income
Operating Profit Before Working Capital Changes
Increase / Decrease in Inventories
if decrease input minus before figure , e.g -10000
Increase / Decrease in Trade Receivables
if decrease input minus before figure , e.g -10000
Increase / Decrease in Trade Payables
if decrease input minus before figure , e.g -10000
Increase / Decrease in Advance, Deposite & Pre-payment
if decrease input minus before figure , e.g -10000
Increase / Decrease in Provision for Tax
if decrease input minus before figure , e.g -10000
Increase / Decrease in other Operating/ Liabilities
if decrease input minus before figure , e.g -10000
Cash Generated from Operation
Net Cash from Operating Activities
Cash Flows from Investing Activities
Investing Activities
Cash Inflows
Proceeds from Sale of Property, Plant and Equipment (PPE)
Proceeds from Sale of Intangible Assets
Proceeds from Sale of Investments
Interest Received, if classified as Investing
Dividends Received, if classified as Investing
Other Investing Cash Receipts
Total Cash Inflows
Cash Outflows
Purchase of Property, Plant and Equipment
Purchase of Intangible Assets
Purchase of Investments
Acquisition of Subsidiaries or Businesses
Other Investing Cash Payments
Total Cash Outflows
Net Cash from Investing Activities
Cash Flows from Financing Activities
Financing Activities
Cash Inflows
Proceeds from Issue of Shares
Capital Contributions by Owners
Proceeds from Bank Loans and Other Borrowings
Proceeds from Bonds and Debentures Issued
Other Financing Cash Receipts
Total Cash Inflows
Fixed Sale Cash
Cash Outflows
Repayment of Bank Loans and Other Borrowings
Repayment of Bonds and Debentures
Dividends Paid
Repurchase of Own Shares
Lease Liability Principal Payments
Other Financing Cash Payments
Total Cash Outflows
Net Cash from Financing Activities
Net Increase / Decrease in Cash and Cash Equivalents
Cash and Cash Equivalents at Beginning of Period
Cash and Cash Equivalents at closing
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