FS format guide
(some things are personal style E.g spacing, bolding)
Statement of financial performance (Trading business)
Business name
Statement of financial performance for the year ended X Month 20XX
$ $
Sales revenue X
Less: Sales returns X X
Net sales revenue X
Less: Cost of sales X
Gross profit X
Other income
Discount received X
Rental income X
Commission income X X
Less: Other expenses
Impairment loss on trade receivables X
Depreciation of non-current asset X
Interest expense X X
Profit/Loss for the year X
, Statement of financial performance (Service business)
Business name
Statement of financial performance for the year ended X Month 20XX
$ $
Service fee revenue X X
Other income
Discount received X
Rental income X
Commission income X X
Less: Other expenses
Impairment loss on trade receivables X
Depreciation of non-current asset X
Interest expense X X
Profit/loss1 for the year X
1
If it is loss, write the value in parentheses.
(some things are personal style E.g spacing, bolding)
Statement of financial performance (Trading business)
Business name
Statement of financial performance for the year ended X Month 20XX
$ $
Sales revenue X
Less: Sales returns X X
Net sales revenue X
Less: Cost of sales X
Gross profit X
Other income
Discount received X
Rental income X
Commission income X X
Less: Other expenses
Impairment loss on trade receivables X
Depreciation of non-current asset X
Interest expense X X
Profit/Loss for the year X
, Statement of financial performance (Service business)
Business name
Statement of financial performance for the year ended X Month 20XX
$ $
Service fee revenue X X
Other income
Discount received X
Rental income X
Commission income X X
Less: Other expenses
Impairment loss on trade receivables X
Depreciation of non-current asset X
Interest expense X X
Profit/loss1 for the year X
1
If it is loss, write the value in parentheses.
