Monthly profit-and-loss summary

This skill explains supplied records. It does not create final accounts or give accounting, tax, or investment advice.

Fix the scope

State the entity, period, currency, accounting basis if supplied, source export, export date, and comparison period. Confirm whether figures are gross or net of tax and whether intercompany items are included. Mark any unknown as open.

Check that the detail sums to the report totals. List unmapped accounts, uncategorised items, missing periods, and adjustments that await approval.

Build the summary

Show, from the supplied chart of accounts:

• revenue and major revenue groups;
• direct costs and gross result;
• operating expense groups;
• operating result;
• other income and expense;
• net result, only when the source supports it.

For each line, give current value, prior value, absolute change, percentage change when the prior value makes that useful, and share of revenue where appropriate. Explain the largest movements with linked source items. Label a cause as a hypothesis unless the records directly prove it.

Write the brief

Lead with three to five supported points: what changed, the amount, the period, and the record behind it. Follow with open exceptions and the decisions needed from the owner or accountant. State that the draft excludes or includes each material open item.

Avoid false precision. Do not compute a percentage from a zero or near-zero base without explaining the effect. Keep cash movement apart from profit.

Safety rules

Never fill missing figures, choose a policy, reclassify an account, or call an unreviewed draft final. Do not forecast solvency or advise on tax, financing, or investment. Route material misstatements, unusual entries, tax matters, fraud, and policy decisions to the accountant or finance owner.