The books
A real double-entry ledger underneath the dashboard, not a report generated beside one.
Profit and loss
Twelve months in the book currency.
| Month | Revenue | Refunds | Cost of goods | Gross profit | Amazon fees | Advertising | Operating expenses | Net profit | Margin |
|---|---|---|---|---|---|---|---|---|---|
| 2025-10 | $113.9K | -$4.4K | -$51.8K | $57.7K | -$28.9K | -$11.4K | -$5.9K | $11,421.04 | 10.4% |
| 2025-11 | $156.2K | -$6K | -$71.3K | $78.9K | -$39.7K | -$15.1K | -$8.7K | $15,436.10 | 10.3% |
| 2025-12 | $129.6K | -$4.9K | -$58.9K | $65.9K | -$33K | -$13.1K | -$7.4K | $12,440.99 | 10.0% |
| 2026-01 | $109.9K | -$4.1K | -$49.7K | $56K | -$27.9K | -$10.6K | -$5.5K | $11,977.68 | 11.3% |
| 2026-02 | $121.2K | -$4.9K | -$54.6K | $61.8K | -$30.8K | -$11.3K | -$7.1K | $12,538.69 | 10.8% |
| 2026-03 | $152.8K | -$6K | -$70.3K | $76.5K | -$38.8K | -$15.7K | -$7.6K | $14,339.76 | 9.8% |
| 2026-04 | $170.4K | -$6.5K | -$77.9K | $86K | -$43.3K | -$16.1K | -$8.5K | $18,063.30 | 11.0% |
| 2026-05 | $139.6K | -$4.8K | -$63.7K | $71K | -$35.6K | -$13.1K | -$6.5K | $15,804.74 | 11.7% |
| 2026-06 | $127.7K | -$5K | -$58.5K | $64.2K | -$32.5K | -$12.2K | -$5.9K | $13,631.74 | 11.1% |
| 2026-07 | $127.6K | -$5.1K | -$58.3K | $64.2K | -$32.4K | -$12.2K | -$5.9K | $13,703.42 | 11.2% |
| 2026-08 | $135.5K | -$4.9K | -$61.5K | $69.1K | -$34.5K | -$12.5K | -$6.9K | $15,239.32 | 11.7% |
| 2026-09 | $158.8K | -$6.3K | -$72.1K | $80.4K | -$40.4K | -$14.7K | -$8.3K | $17,108.89 | 11.2% |
Balance sheet
Assets equal liabilities plus equity, or it is not a balance sheet. — Sep 28, 2026
Assets
- Cash
- $198,457.87
- Amazon receivable
- $34,946.42
- Inventory
- $143,179.69
- Total assets
- $376,583.98
Liabilities
- Suppliers payable
- $50,112.89
- VAT payable
- $4,765.42
- Total liabilities
- $54,878.31
Equity
- Capital
- $150,000.00
- Retained earnings
- $171,705.67
- Total equity
- $321,705.67
Ledger extract
This month's postings. Debits equal credits.
| Account | Memo | Debit | Credit |
|---|---|---|---|
Sales revenue 4000 | Marketplace sales | — | $158.8K |
Refunds 4100 | Customer refunds | $6.3K | — |
Cost of goods sold 5000 | Units shipped | $72.1K | — |
Marketplace fees 5100 | Referral and fulfilment | $40.4K | — |
Advertising 5200 | Sponsored campaigns | $14.7K | — |
Operating expenses 6000 | Salaries and software | $8.3K | — |
Amazon receivable 1100 | Settlement due | $17.1K | — |