Profit and loss

Explore the ProfitAndLoss endpoint in Swagger.

Overview

The purpose of a profit and loss report is to present the financial performance of a company over a specified time period.

A profit and loss report shows a company's total income and expenses for a specified period of time and whether a profit or loss has been made.

📘

Profit and loss or balance sheet?

Profit and loss reports summarise the total revenue, expenses, and profit or loss over a specified time period. A balance sheet report presents all assets, liability, and equity for a given date.

Data model

Field

Type

Description

reports

An array of ProfitAndLossReports.

reportBasis

string

The basis of a report, either:

  • Accrual
  • Cash
  • Unknown

currency

string
See currency

Base currency of the company in which the profit and loss report is presented.

mostRecentAvailableMonth

string

Most recent available monthly report data

earliestAvailableMonth

string

Earliest available monthly report data

Profit and loss report

Field

Type

Description

fromDate

string
See date

Date from which the report data begins.

toDate

string
See date

Date on which the report data ends.

income

ReportLine items for income in the given date range.

costOfSales

ReportLine items for cost of sales in the given date range.

grossProfit

decimal

Gross profit of the company in the given date range.

expenses

ReportLine items for expenses in the given date range.

netOperatingProfit

decimal

Net operating profit of the company in the given date range.

otherExpenses

ReportLine items for other expenses in the given date range.

otherIncome

ReportLine items for other income in the given date range.

netOtherIncome

decimal

Net other income of the company in the given date range.

netProfit

decimal

Net profit of the company in the given date range.

Report lines

Field

Type

Description

accountId

string

Identifier for the account, unique for the company in the accounting platform.

name

string

Name of the report line item, for example: Income or Sales.

value

decimal

Numerical value of the line item.

items

Report line items for the given date range.

Example data

{
    "reports": [
      {
        "fromDate": "2018-02-01T00:00:00",
        "toDate": "2018-02-28T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 6960.09,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 6960.09,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 700,
          "items": [
            {
              "accountId": null,
              "name": "Purchases",
              "value": 700,
              "items": []
            }
          ]
        },
        "grossProfit": 6260.09,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 4198.6,
          "items": [
            {
              "accountId": null,
              "name": "Advertising & Marketing",
              "value": 2083.33,
              "items": []
            },
            {
              "accountId": null,
              "name": "Entertainment-100% business",
              "value": 18.33,
              "items": []
            },
            {
              "accountId": null,
              "name": "General Expenses",
              "value": 186.97,
              "items": []
            },
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 103.43,
              "items": []
            },
            {
              "accountId": null,
              "name": "Motor Vehicle Expenses",
              "value": 342.79,
              "items": []
            },
            {
              "accountId": null,
              "name": "Postage, Freight & Courier",
              "value": 94.19,
              "items": []
            },
            {
              "accountId": null,
              "name": "Printing & Stationery",
              "value": 65.58,
              "items": []
            },
            {
              "accountId": null,
              "name": "Rent",
              "value": 984.38,
              "items": []
            },
            {
              "accountId": null,
              "name": "Repairs & Maintenance",
              "value": 57.92,
              "items": []
            },
            {
              "accountId": null,
              "name": "Subscriptions",
              "value": 14.9,
              "items": []
            },
            {
              "accountId": null,
              "name": "Telephone & Internet",
              "value": 45.11,
              "items": []
            },
            {
              "accountId": null,
              "name": "Travel - National",
              "value": 201.67,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 2061.49,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 2061.49
      },
      {
        "fromDate": "2018-01-01T00:00:00",
        "toDate": "2018-01-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 11453.03,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 11453.03,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 1250,
          "items": [
            {
              "accountId": null,
              "name": "Purchases",
              "value": 1250,
              "items": []
            }
          ]
        },
        "grossProfit": 10203.03,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 7979.19,
          "items": [
            {
              "accountId": null,
              "name": "Advertising & Marketing",
              "value": 6628.13,
              "items": []
            },
            {
              "accountId": null,
              "name": "Audit & Accountancy fees",
              "value": 46.96,
              "items": []
            },
            {
              "accountId": null,
              "name": "General Expenses",
              "value": 49.62,
              "items": []
            },
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 103.43,
              "items": []
            },
            {
              "accountId": null,
              "name": "Motor Vehicle Expenses",
              "value": 123.75,
              "items": []
            },
            {
              "accountId": null,
              "name": "Rent",
              "value": 984.38,
              "items": []
            },
            {
              "accountId": null,
              "name": "Telephone & Internet",
              "value": 42.92,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 2223.84,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 2223.84
      },
      {
        "fromDate": "2017-12-01T00:00:00",
        "toDate": "2017-12-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 4524.84,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 4524.84,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 4524.84,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 3723.75,
          "items": [
            {
              "accountId": null,
              "name": "Audit & Accountancy fees",
              "value": 46.96,
              "items": []
            },
            {
              "accountId": null,
              "name": "Bank Fees",
              "value": 15,
              "items": []
            },
            {
              "accountId": null,
              "name": "Cleaning",
              "value": 99.23,
              "items": []
            },
            {
              "accountId": null,
              "name": "Entertainment-100% business",
              "value": 26.33,
              "items": []
            },
            {
              "accountId": null,
              "name": "General Expenses",
              "value": 124.42,
              "items": []
            },
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 129.38,
              "items": []
            },
            {
              "accountId": null,
              "name": "Motor Vehicle Expenses",
              "value": 123.75,
              "items": []
            },
            {
              "accountId": null,
              "name": "Rent",
              "value": 984.38,
              "items": []
            },
            {
              "accountId": null,
              "name": "Repairs & Maintenance",
              "value": 886.3,
              "items": []
            },
            {
              "accountId": null,
              "name": "Subscriptions",
              "value": 1219.9,
              "items": []
            },
            {
              "accountId": null,
              "name": "Telephone & Internet",
              "value": 39.02,
              "items": []
            },
            {
              "accountId": null,
              "name": "Travel - National",
              "value": 29.08,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 801.09,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 801.09
      },
      {
        "fromDate": "2017-11-01T00:00:00",
        "toDate": "2017-11-30T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 2429.16,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 2429.16,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 2429.16,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 1215.27,
          "items": [
            {
              "accountId": null,
              "name": "Audit & Accountancy fees",
              "value": 46.96,
              "items": []
            },
            {
              "accountId": null,
              "name": "Bank Fees",
              "value": 15,
              "items": []
            },
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 113.41,
              "items": []
            },
            {
              "accountId": null,
              "name": "Printing & Stationery",
              "value": 18.09,
              "items": []
            },
            {
              "accountId": null,
              "name": "Rent",
              "value": 984.38,
              "items": []
            },
            {
              "accountId": null,
              "name": "Telephone & Internet",
              "value": 37.43,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 1213.89,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 1213.89
      },
      {
        "fromDate": "2017-10-01T00:00:00",
        "toDate": "2017-10-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 1000,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 1000,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 1000,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 101.43,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 101.43,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 898.57,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 898.57
      },
      {
        "fromDate": "2017-09-01T00:00:00",
        "toDate": "2017-09-30T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 416.67,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 416.67,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 416.67,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 100.71,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 100.71,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 315.96,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 315.96
      },
      {
        "fromDate": "2017-08-01T00:00:00",
        "toDate": "2017-08-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 1250,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 1250,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 1250,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 95.81,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 95.81,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 1154.19,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 1154.19
      },
      {
        "fromDate": "2017-07-01T00:00:00",
        "toDate": "2017-07-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 416.67,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 416.67,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 416.67,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 91.67,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 91.67,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 325,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 325
      },
      {
        "fromDate": "2017-06-01T00:00:00",
        "toDate": "2017-06-30T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 416.67,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 416.67,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 416.67,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 86.67,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 86.67,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 330,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 330
      },
      {
        "fromDate": "2017-05-01T00:00:00",
        "toDate": "2017-05-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 833.34,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 833.34,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 833.34,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 84.76,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 84.76,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 748.58,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 748.58
      },
      {
        "fromDate": "2017-04-01T00:00:00",
        "toDate": "2017-04-30T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 416.67,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 416.67,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 416.67,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 87.62,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 87.62,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 329.05,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 329.05
      },
      {
        "fromDate": "2017-03-01T00:00:00",
        "toDate": "2017-03-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 416.67,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 416.67,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 416.67,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 92.38,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 92.38,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 324.29,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 324.29
      },
      {
        "fromDate": "2017-02-01T00:00:00",
        "toDate": "2017-02-28T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 416.67,
          "items": [
            {
              "accountId": null,
              "name": "Sales",
              "value": 416.67,
              "items": []
            }
          ]
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 416.67,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 90.95,
          "items": [
            {
              "accountId": null,
              "name": "Light, Power, Heating",
              "value": 90.95,
              "items": []
            }
          ]
        },
        "netOperatingProfit": 325.72,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 325.72
      },
      {
        "fromDate": "2017-01-01T00:00:00",
        "toDate": "2017-01-31T00:00:00",
        "income": {
          "accountId": null,
          "name": "Income",
          "value": 0,
          "items": []
        },
        "costOfSales": {
          "accountId": null,
          "name": "Cost of Sales",
          "value": 0,
          "items": []
        },
        "grossProfit": 0,
        "expenses": {
          "accountId": null,
          "name": "Expenses",
          "value": 0,
          "items": []
        },
        "netOperatingProfit": 0,
        "otherExpenses": {
          "accountId": null,
          "name": "Other Expenses",
          "value": 0,
          "items": []
        },
        "otherIncome": {
          "accountId": null,
          "name": "Other Income",
          "value": 0,
          "items": []
        },
        "netOtherIncome": 0,
        "netProfit": 0
      }
    ],
    "reportBasis": "Accrual",
    "currency": "GBP"
}

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