{{ session()->get('business.name') }}
Profit & Loss Statement
{{ $data['start_date'] ?? '' }} to {{ $data['end_date'] ?? '' }}

REVENUE

Gross Sales {{ $data['total_sell_inc_tax'] ?? 0 }}
@if(isset($data['total_sell_return']) && $data['total_sell_return'] > 0)
Less: Sales Returns ({{ $data['total_sell_return_formatted'] ?? 0 }})
@endif
Net Sales Revenue {{ $data['net_sales'] ?? $data['total_sell_inc_tax'] ?? 0 }}

COST OF GOODS SOLD

Opening Stock {{ $data['opening_stock'] ?? 0 }}
Purchases {{ $data['total_purchase'] ?? 0 }}
@if(isset($data['total_purchase_return']) && $data['total_purchase_return'] > 0)
Less: Purchase Returns ({{ $data['total_purchase_return_formatted'] ?? 0 }})
@endif
Less: Closing Stock ({{ $data['closing_stock'] ?? 0 }})
Total Cost of Goods Sold {{ $data['total_purchase'] ?? 0 }}

GROSS PROFIT

{{ $data['gross_profit'] ?? 0 }}

@php $gross_margin = 0; if (isset($data['total_sell_inc_tax']) && $data['total_sell_inc_tax'] > 0) { $gross_margin = round((($data['gross_profit'] ?? 0) / $data['total_sell_inc_tax']) * 100, 2); } @endphp

Gross Profit Margin: {{ $gross_margin }}%

OPERATING EXPENSES

@if(isset($data['total_expense']) && $data['total_expense'] > 0)
Total Expenses {{ $data['total_expense'] ?? 0 }}
@endif @if(isset($data['total_expense_tax']) && $data['total_expense_tax'] > 0)
Expense Tax {{ $data['total_expense_tax'] ?? 0 }}
@endif
Total Operating Expenses {{ $data['total_operating_expenses'] ?? $data['total_expense'] ?? 0 }}

NET PROFIT

{{ $data['net_profit'] ?? 0 }}

@php $net_margin = 0; if (isset($data['total_sell_inc_tax']) && $data['total_sell_inc_tax'] > 0) { $net_margin = round((($data['net_profit'] ?? 0) / $data['total_sell_inc_tax']) * 100, 2); } @endphp

Net Profit Margin: {{ $net_margin }}%

KEY FINANCIAL RATIOS

Gross Profit Margin: {{ $gross_margin }}%
Net Profit Margin: {{ $net_margin }}%
@if(isset($data['total_sell_inc_tax']) && $data['total_sell_inc_tax'] > 0 && isset($data['total_cogs']) && $data['total_cogs'] > 0) @php $cost_ratio = round(($data['total_cogs'] / $data['total_sell_inc_tax']) * 100, 2); @endphp
Cost of Sales Ratio: {{ $cost_ratio }}%
@endif @if(isset($data['total_expense']) && $data['total_expense'] > 0 && isset($data['total_sell_inc_tax']) && $data['total_sell_inc_tax'] > 0) @php $expense_ratio = round(($data['total_expense'] / $data['total_sell_inc_tax']) * 100, 2); @endphp
Operating Expense Ratio: {{ $expense_ratio }}%
@endif