Profit & Loss statement

2022 2021 Change in $ Change in %

Sales Revenue 0 0 0 0.00%

Product/Service 1 0 0 0 0.00% Instructions – Horizontal An

Product/Service 2 0 0 0 0.00%
Horizontal Analysis Calculator is a tool t
Product/Service 3 0 0 0 0.00%
and Profit and Loss statements for your
Product/Service 4 0 0 0 0.00%
company, although public companies m
Product/Service 5 0 0 0 0.00%

The structure of the P&L sheet:

Cost of Sales/Services 0 0 0 0.00%  All of the information that need
Product/Service 1 0 0 0 0.00% company.
Product/Service 2 0 0 0 0.00%  Column B – P&L positions. Som
Product/Service 3 0 0 0 0.00% out manually. You should put t
Product/Service 4 0 0 0 0.00%  Column C – value of each positi
Product/Service 5 0 0 0 0.00% plugged in for the P&L stateme
blue numbers.
Gross Profit 0 0 0 0.00%  Column D – value of each positi
use the information provided fo
Operating Expenses 0 0 0 0.00% blue numbers.
 Column E – Difference between
Sales and Marketing 0 0 0 0.00% be calculated automatically and
Advertising 0 0 0 0.00%  Column F – Difference between
Direct Marketing 0 0 0 0.00% or not the situation with a spec
Other expenses (specify) 0 0 0 0.00% negative. The column will calcu
Other expenses (specify) 0 0 0 0.00%
Other expenses (specify) 0 0 0 0.00%

Research and Development 0 0 0 0.00%

Technology licence 0 0 0 0.00%
Patents 0 0 0 0.00%
Other expenses (specify) 0 0 0 0.00%
Other expenses (specify) 0 0 0 0.00%
Other expenses (specify) 0 0 0 0.00%

General and Administrative 0 0 0 0.00%

Wages and Salaries 0 0 0 0.00%
Outside services 0 0 0 0.00%
Supplies 0 0 0 0.00%
Meals and Entertainment 0 0 0 0.00%
Rent 0 0 0 0.00%
Telephone 0 0 0 0.00%
Utilities 0 0 0 0.00%
Depreciation 0 0 0 0.00%
Insurance 0 0 0 0.00%
Repairs and maintenance 0 0 0 0.00%
Other expenses (specify) 0 0 0 0.00%
Other expenses (specify) 0 0 0 0.00%

Income from Operations 0 0 0 0.00%

Other Income 0 0 0 0.00%

Taxes 0 0 0 0.00%

Income Taxes 0 0 0 0.00%

Payroll Taxes 0 0 0 0.00%
Real estate Taxes 0 0 0 0.00%
Other Taxes (specify) 0 0 0 0.00%
Other Taxes (specify) 0 0 0 0.00%

Net Profit 0 0 0 0.00%

Page 1
 Profit & Loss statement

©Andrew Grigolyunovich, CFA

AG Capital
Instructions – Horizontal Analysis Calculator www.cfotemplates.com

Horizontal Analysis Calculator is a tool that helps to perform horizontal analysis of the Balance Sheet
and Profit and Loss statements for your company. The template is designed primarily for a private
company, although public companies might use it as well.

The structure of the P&L sheet:

 All of the information that needs to be filled out is available in P&L statements of your
company.
 Column B – P&L positions. Some positions are already inserted; others will have to be filled
out manually. You should put the name for each position in the appropriate row.
 Column C – value of each position in the current year. These are the numbers that will be
plugged in for the P&L statement for the current year. Please fill in all the cells that contain If you wish to change something
blue numbers. needs at info@cfotemplates.co
 Column D – value of each position in the previous year. Same as before, but you will need to
use the information provided for the previous year. Please fill in all the cells that contain To order customization:
blue numbers.  Think about changes tha
 Column E – Difference between the current and previous years in dollars. The column will  Send your requests and
be calculated automatically and does not require any changes.  We will estimate the num
 Column F – Difference between the current and previous year in percentage. The colors will indicate whether we will send you a price
or not the situation with a specific position has changed for the better. Blue indicates a positive change, red –  Proceed to customization
negative. The column will calculate its results using the information filled in in columns C and D.

Page 2
 Profit & Loss statement

©Andrew Grigolyunovich, CFA

AG Capital
www.cfotemplates.com

If you wish to change something in this template, just order customization to your
needs at info@cfotemplates.com.

To order customization:
 Think about changes that need to be made to your new template;
 Send your requests and other comments to info@cfotemplates.com.
 We will estimate the number of hours needed to customize your template and
we will send you a price quote.
 Proceed to customization link at www.cfotemplates.com/Customization.htm.

Page 3
Assets 0 0 0 0.00%

Current Assets 0 0 0 0.00%

Cash (includes bank accounts) 0 0 0 0.00%

Prepayments / Deposits 0 0 0 0.00%
Net Accounts Receivable 0 0 0 0.00%
Raw Materials 0 0 0 0.00%
Work In Progress 0 0 0 0.00%
Finished Goods 0 0 0 0.00%
Other Current Assets 0 0 0 0.00%

Fixed Assets 0 0 0 0.00%

Shares in Associated Companies 0 0 0 0.00%

Computer Equipment 0 0 0 0.00%
Vehicles 0 0 0 0.00%
Net Plant and Equipment 0 0 0 0.00%
Land & Buildings 0 0 0 0.00%
Patents & Licenses 0 0 0 0.00%
Goodwill 0 0 0 0.00%
Other Fixed Assets 0 0 0 0.00%

Do Assets=Equity+Liabilities? 0 0
Equity 0 0 0 0.00%

Net Profit 0 0 0 0.00%

Retained Earnings 0 0 0 0.00%
Issued Common Stock 0 0 0 0.00%

Liabilities 0 0 0 0.00%

Current Liabilities 0 0 0 0.00%

Short-term Loans - Bank Overdraft 0 0 0 0.00%

Accruals 0 0 0 0.00%
Accounts Payable (creditors) 0 0 0 0.00%
Taxes and Social Security 0 0 0 0.00%
Dividends Due 0 0 0 0.00%
Other Current Liabilities 0 0 0 0.00%

Long-term Liabilities 0 0 0 0.00%

Bank Long-Term Loan 0 0 0 0.00%

Bonds in Issue 0 0 0 0.00%
Other Long-term Liabilities 0 0 0 0.00%