[Company Name] Laporan Laba Rugi

Untuk Tahun yang Berakhir Pada [31 Desember 2021 dan 31 Desember 2022]

Revenue 2021 2022

Gross sales 181,683
(Less sales returns and allowances) (10,000)
Net Sales 171,683 -

Cost of Goods Sold

Beginning inventory
Goods purchased
Goods manufactured: Raw materials 30,028
Goods manufactured: Direct Labor 100,000
Total Goods Available 130,028 -
(Less ending inventory)
Cost of Goods Sold 130,028 -

Gross Profit (Loss) 41,655 -

[42]

Expenses
Advertising
Bad debt
Commissions
Depreciation 16,616
Employee benefits
Furniture and equipment
Insurance
Maintenance and repairs
Office supplies
Payroll taxes
Rent
Research and development
Salaries and wages
Software
Travel
Utilities
Web hosting and domains
Other 16,192
Total Operating Expenses 32,808 -

Operating Income (Loss) 8,847 -

Non-operating revenues, expenses, gains, losses 12,762
(Less interest expense) (6,113)
Income Before Taxes 15,496 -
(Less income tax expense) (1,069)
Income From Continuing Operations 14,427 -
{42} [42]

Below-the-Line Items
Income from discontinued operations
Extraordinary items
Cumulative effect of accounting changes

Net Income 14,427 -

 [Company Name] Neraca
Date: 12/31/2022

Harta 2021 2022

Aset Lancar
Kas 11,874.00
Piutang Dagang
Persediaan
Biaya Dibayar di Muka
Investasi Jangka Pendek
Total Aset Lancar 11,874.00 -
Aset Tetap
Investasi Jangka Panjang 1,208.00
Kelompok Bangunan 15,340.00
(Dikurangi Akumulasi Penyusutan) - 2,200.00
Kelompok Peralatan
(Dikurangi Akumulasi Penyusutan)
Aset Tidak Berwujud
Total Aset Tetap 14,348.00 -
Aset Lainnya
Pajak Dibayar Dimuka
Aset Lainnya
Total Aset Lainnya - -

Total Aset 26,222.00 -

[42]

Kewajiban dan Modal

Kewajiban Lancar
Utang Dagang 8,060.00
Pinjaman Jangka Pendek
Utang Pajak 3,145.00
Accrued salaries and wages
Unearned revenue
Current portion of long-term debt
Total Kewajiban Lancar 11,205.00 -
Kewajiban Jangka Panjang
Utang Jangka Panjang 3,450.00
Lainnya
Total Kewajiban Jangka Panjang 3,450.00 -
Modal
Modal Pemilik 7,178.00
Laba Ditahan 4,389.00
Lainnya
Total Modal 11,567.00 -

Total Kewajiban dan Modal 26,222.00 -

{42}

Common Financial Ratios

Debt Ratio (Total Liabilities / Total Assets) 0.56
Current Ratio (Current Assets / Current Liabilities) 1.06
Working Capital (Current Assets - Current Liabilities) 669.00 -
Assets-to-Equity Ratio (Total Assets / Owner's Equity) 2.27
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 1.27