Profit and Loss

PT ABC
For the month ended 31 December 2021

Month October November December

Income
Revenue Rp.6,739,700,000.00 Rp.7,039,800,000.00 Rp.8,755,900,000.00
Total Income Rp.6,739,700,000.00 Rp.7,039,800,000.00 Rp.8,755,900,000.00

Less Cost of Sales

Cost of Goods Sold Rp.722,601,000.00 Rp.788,634,000.00 Rp.909,447,000.00

Direct Labor Rp.3,951,395,000.00 Rp.4,091,430,000.00 Rp.5,164,565,000.00

Total Cost of Sales Rp.4,673,996,000.00 Rp.4,880,064,000.00 Rp.6,074,012,000.00

Gross Profit Rp.2,065,704,000.00 Rp.2,159,736,000.00 Rp.2,681,888,000.00

Plus Other Income

Interest Income Rp.120,000.00 Rp.189,000.00 Rp.1,250,000.00
Total Other Income Rp.120,000.00 Rp.189,000.00 Rp.1,250,000.00

Less Operating Expenses

Office Rent Fee Rp.57,000,000.00 Rp.57,000,000.00 Rp.57,000,000.00
Advertising & PR Expenses Rp.100,000,000.00 Rp.100,000,000.00 Rp.115,000,000.00

Selling Cost Rp.12,000,000.00 Rp.12,000,000.00 Rp.12,850,000.00

Business Training & Conferences Rp.2,500,000.00 Rp.2,500,000.00 Rp.2,500,000.00
Consulting & Temporary Services Rp.15,000,000.00 Rp.15,000,000.00 Rp.15,000,000.00
Covid 19 Donation Rp.10,000,000.00 Rp.10,000,000.00 Rp.10,000,000.00
Employee Health Benefits Rp.5,000,000.00 Rp.5,000,000.00 Rp.5,000,000.00
General Expenses Rp.5,000,000.00 Rp.5,000,000.00 Rp.5,000,000.00
Phone, Fax & Internet Rp.1,000,000.00 Rp.1,000,000.00 Rp.1,000,000.00
Postage, Mail, and other Office Expenses Rp.550,000.00 Rp.550,000.00 Rp.550,000.00
Subscriptions & Other 3rd Party Application Rp.75,000,000.00 Rp.75,000,000.00 Rp.75,000,000.00
Indirect Labor Non Sale Salaries Rp.70,000,000.00 Rp.70,000,000.00 Rp.70,000,000.00
Depreciation Rp.12,500,000.00 Rp.12,500,000.00 Rp.13,333,333.00
Total Operating Expense Rp.308,550,000.00 Rp.308,550,000.00 Rp.325,233,333.00
Earning Before Tax Rp.1,757,274,000.00 Rp.1,851,375,000.00 Rp.2,357,904,667.00

Rent Tax Rp.57,000.00 Rp.57,000.00 Rp.57,000.00

Business Tax Rp.3,369,850.00 Rp.3,519,900.00 Rp.4,377,950.00
Total Tax Rp.3,426,850.00 Rp.3,576,900.00 Rp.4,434,950.00

Net Profit/Loss Rp.1,753,847,150.00 Rp.1,847,798,100.00 Rp.2,353,469,717.00

Your Task: Complete the P&L Statement of PT ABC

PT ABC is a tech startup company that provides online health consultation with doctors.
PT ABC just recently launched a new product line, which is daily vitamin for immune booster.

Find the transactions of PT ABC as follows:

1. Customers need to pay IDR 50.000 for every online consultation session with a doctor. PT ABC will pay
the doctor for IDR 35,000 per session

2. Number of session bookings made per month are as follows:

Oct (112,897) - Nov (116,898) - Dec (147,559)

3. One package of immune booster vitamin is IDR 50,000/ package . The vitamin cost per package is IDR
20,000 + delivery fee of IDR 10,000 and packaging fee of IDR 3,000

4. Number of vitamin packages sold each month: Oct (21,897) - Nov (23,898) - Dec (27,559)

5. On October & November 2020, total depreciation costs are IDR 12,500,000 per month. In December,
there are 5 new members joining the company and PT ABC bought 5 new laptops that cost IDR 10,000,000
each and has lifetime value of 5 years.

Let's assume that the company is adopting straightline depreciation method and the December depreciation
calculation = November depreciation + Depreciation of Purchase of the 5 laptops in December.

6. Determine the net income/loss of PT ABC from October to December.

We have provided the formula to help you quickly determine the net profit or loss in each cell. There is no
need to change the formulas in the cells.