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 |
|---|---|---|---|---|---|---|---|---|---|
| 2025-11 | $150.8K | -$5.8K | -$68.7K | $76.3K | -$38.3K | -$15K | -$7.9K | $15,085.50 | 10.4% |
| 2025-12 | $133.1K | -$5K | -$60.8K | $67.3K | -$33.9K | -$12.8K | -$7.4K | $13,215.10 | 10.3% |
| 2026-01 | $103.7K | -$3.9K | -$47.1K | $52.7K | -$26.4K | -$10.5K | -$5.9K | $9,910.06 | 9.9% |
| 2026-02 | $113.4K | -$4.2K | -$51.4K | $57.8K | -$28.9K | -$10.9K | -$5.7K | $12,392.53 | 11.3% |
| 2026-03 | $150.5K | -$6K | -$67.7K | $76.8K | -$38.2K | -$14K | -$8.9K | $15,617.97 | 10.8% |
| 2026-04 | $170.9K | -$6.5K | -$78.7K | $85.7K | -$43.5K | -$17.6K | -$8.5K | $16,143.86 | 9.8% |
| 2026-05 | $136.6K | -$5.3K | -$62.4K | $68.9K | -$34.7K | -$12.9K | -$6.8K | $14,435.06 | 11.0% |
| 2026-06 | $118.4K | -$4.1K | -$54.1K | $60.3K | -$30.2K | -$11.1K | -$5.5K | $13,418.35 | 11.7% |
| 2026-07 | $124.8K | -$4.9K | -$57.2K | $62.7K | -$31.7K | -$11.9K | -$5.7K | $13,299.66 | 11.1% |
| 2026-08 | $136.2K | -$5.4K | -$62.3K | $68.5K | -$34.6K | -$13K | -$6.3K | $14,638.62 | 11.2% |
| 2026-09 | $161.6K | -$5.9K | -$73.5K | $82.3K | -$41.1K | -$14.9K | -$8.2K | $18,108.91 | 11.6% |
| 2026-10 | $144.6K | -$5.8K | -$65.6K | $73.3K | -$36.7K | -$13.4K | -$7.5K | $15,619.05 | 11.3% |
Balance sheet
Assets equal liabilities plus equity, or it is not a balance sheet. — Oct 28, 2026
Assets
- Cash
- $209,642.36
- Amazon receivable
- $31,821.51
- Inventory
- $130,400.15
- Total assets
- $371,864.02
Liabilities
- Suppliers payable
- $45,640.05
- VAT payable
- $4,339.30
- Total liabilities
- $49,979.35
Equity
- Capital
- $150,000.00
- Retained earnings
- $171,884.67
- Total equity
- $321,884.67
Ledger extract
This month's postings. Debits equal credits.
| Account | Memo | Debit | Credit |
|---|---|---|---|
Sales revenue 4000 | Marketplace sales | — | $144.6K |
Refunds 4100 | Customer refunds | $5.8K | — |
Cost of goods sold 5000 | Units shipped | $65.6K | — |
Marketplace fees 5100 | Referral and fulfilment | $36.7K | — |
Advertising 5200 | Sponsored campaigns | $13.4K | — |
Operating expenses 6000 | Salaries and software | $7.5K | — |
Amazon receivable 1100 | Settlement due | $15.6K | — |