# Profit and Loss Statement Template, Free Source: https://nerix.ai/templates/profit-and-loss-statement Show sales, costs and profit for a period, with gross, operating and net profit worked out for you. Before you send it This is a management statement for owners, lenders and partners. Official accounts and tax returns must follow the rules where the business is registered, and an accountant can check that. All the totals and profits are worked out from the figures you enter. ## Fill it in and preview You are signed in. Fill it in your workspace and it is kept as a document you can send, share and have signed. [Open in your workspace](https://app.nerix.ai/documents/templates/profit-and-loss-statement) ### Profit and loss statement **Business:** Casa Verde Trading Ltd **Period:** 1 January to 30 September 2026 **Compared with:** 1 January to 30 September 2025 **Prepared by:** Lucía Herrera, accountant **Date:** 7 November 2026 ## 1. Sales and other income | Income | This period | Last period | | Product sales | 412,000.00 | 365,000.00 | | Delivery charges | 18,500.00 | 14,000.00 | | Other income | 2,500.00 | 1,000.00 | | | | | **Total income** | **433,000.00** | | **Total income last period** | **380,000.00** | ## 2. Cost of sales | Cost | This period | Last period | | Goods and materials | 196,000.00 | 178,000.00 | | Direct wages | 42,000.00 | 38,000.00 | | Shipping | 15,500.00 | 12,000.00 | | | | | **Total cost of sales** | **253,500.00** | | **Total cost of sales last period** | **228,000.00** | ## 3. Running costs | Cost | This period | Last period | | Wages and salaries | 68,000.00 | 61,000.00 | | Rent and utilities | 24,000.00 | 23,000.00 | | Marketing | 12,500.00 | 9,000.00 | | Insurance and fees | 6,000.00 | 5,500.00 | | Depreciation | 5,000.00 | 5,000.00 | | | | | **Total running costs** | **115,500.00** | | **Total running costs last period** | **103,500.00** | ## 4. Interest and tax | Item | This period | Last period | | Loan interest | 3,500.00 | 4,000.00 | | Income tax | 7,500.00 | 5,500.00 | | | | | **Total interest and tax** | **11,000.00** | | **Total interest and tax last period** | **9,500.00** | ## 5. Result | | Amount | | Gross profit (income less cost of sales) | 179,500.00 | | Operating profit (gross profit less running costs) | 64,000.00 | | **Net profit (operating profit less interest and tax)** | **53,000.00** | | Net profit last period | 39,000.00 | A figure with a minus sign is a loss. ## 6. Notes Sales rose 13 percent after the second shop opened in March. Rent includes one month of double payment during the move. ## Approval Approved by: ______________ Date: ______________ Templates are a careful starting point, not legal advice. Where the law matters, check what applies where you are. Finance and accounting ## What this template is for A profit and loss statement that adds itself up: sales, cost of sales, expenses, gross, operating and net profit, with last period beside it. Word or PDF, free. It is free to fill in online, needs no account, and downloads as a Word document or a PDF. [See all Finance and accounting templates](https://nerix.ai/templates/finance-accounting) Finance and accounting ## What you fill in The form asks for 15 details. The document fills itself in as you type. - ### Business name For example: Casa Verde Trading Ltd - ### Period covered For example: 1 January to 30 September 2026 - ### Last period, for comparison (optional) optional For example: 1 January to 30 September 2025 - ### Currency optional Pick one and every amount is written as money in it. Leave it empty to show plain numbers. - ### How the figures are counted (optional) optional Cash basis counts money when it moves. Accrual basis counts income and costs when they are earned or owed. - ### Prepared by For example: Lucía Herrera, accountant - ### Sales and other income One row for each kind of income. Leave Last period empty if you have no figure. For example: Product sales | 412000 | 365000 Delivery charges | 18500 | 14000 Other income | 2500 | 1000 - ### Cost of sales What it directly cost to make or buy what you sold: goods, materials, direct labour, shipping. For example: Goods and materials | 196000 | 178000 Direct wages | 42000 | 38000 Shipping | 15500 | 12000 - ### Running costs The costs of running the business: wages, rent, marketing, software, insurance, depreciation. For example: Wages and salaries | 68000 | 61000 Rent and utilities | 24000 | 23000 Marketing | 12500 | 9000 Insurance and fees | 6000 | 5500 Depreciation | 5000 | 5000 - ### Interest and tax Interest paid on loans, less interest received, and tax on the profit. For example: Loan interest | 3500 | 4000 Income tax | 7500 | 5500 - ### Gross profit optional - ### Operating profit optional - ### Net profit optional - ### Net profit last period optional - ### Notes on the figures (optional) optional For example: Sales rose 13 percent after the second shop opened in March. Rent includes one month of double payment during the move. Finance and accounting ## What is inside The parts of this document, in order. - 1 1. Sales and other income - 2 2. Cost of sales - 3 3. Running costs - 4 4. Interest and tax - 5 5. Result - 6 6. Notes - 7 Approval Templates ## How it works - 01 ### Fill in Type your details in the form. The document fills itself in as you type; click any gap to jump to its field. - 02 ### Check Read it through. Gaps you have not filled stay marked, so nothing goes out half done. - 03 ### Download Save it as a Word document to edit further, or as a PDF to send or print. ### Make it yours with AI Open it in the chat and ask for changes: shorter, firmer, another situation, another language. [Adapt it with nerix](https://nerix.ai/try?template=profit-and-loss-statement) ### Was this template helpful? Finance and accounting ## Questions people ask ### What details does this template ask for? The form asks for 15 details, starting with Business name, Period covered, Prepared by, Sales and other income, Cost of sales. 8 more are optional. ### Can I download this template as Word or PDF? Yes. When you have filled in the form, save it as a Word document to keep editing, or as a PDF to send or print. It is free and needs no account. ### Is what I type sent anywhere? No. What you type stays in your browser while you fill in the document. It only goes to nerix if you choose to open the template in the chat. ### What should I check before I use this template? This is a management statement for owners, lenders and partners. Official accounts and tax returns must follow the rules where the business is registered, and an accountant can check that. All the totals and profits are worked out from the figures you enter. ### Are these finance templates free? Most are. Fill in and download them for free as Word or PDF, with no account. A few longer documents are premium: free to fill in, paid once to download, and marked with their price. ### Do these templates include tax rules? No. Tax and invoicing rules differ by country. Each template has fields for amounts and references, and you add the tax details your local rules require. ### Can I use them with my accounting software? Yes. They are plain documents. Download the Word version, or copy the figures into your software. 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