P&L report

The Profit & Loss report is Kiravy's first financial-statement output. It produces an income statement for any client in the same three-column layout an LHDN-style P&L uses: revenue → COGS → gross profit → expenses → net profit.

Open from any client → Reports → P&L.

What it covers

• Revenue — every account_type = 'revenue' line in the period
• Cost of goods sold — account_type = 'cogs'
• Gross profit — derived (revenue − COGS)
• Expenses — account_type = 'expense'
• Net profit / loss — derived (gross profit − expenses)

Balance-sheet accounts (asset / liability / equity / tax) aren't shown here — the P&L only does the income statement. Those accounts already appear in the Trial balance report (which proves debits equal credits); a full Balance Sheet report is still to come.

Picking the period

Top of the page: a period selector with three granularities:

• Month — 2026-05
• Quarter — 2026-Q2
• Year — 2026

Defaults to the current month. Use the arrow buttons to step backward / forward, or type a token directly into the URL (?period=2026-Q1) for a shareable link.

Period-over-period comparison

If the prior period has data, Kiravy automatically shows two extra columns on screen:

• Previous — the same period one cycle ago
• Δ % — percentage change, colour-coded (green up, red down)

The deltas help spot anomalies at a glance — "why is rent up 80% from last month?"

How amounts are computed

• The P&L is read straight from the journal (the ledger), not from the raw transaction list — see How Kiravy's general ledger works
• Because every entry posts SST to its own tax account, SST is never double-counted as revenue or expense — the P&L only ever sums the tax-exclusive (net) revenue and expense amounts
• Cancelled and voided entries are excluded (their reversals net them to zero)
• Soft-deleted transactions are excluded

The layout

Three columns, LHDN-style:

So for Revenue, each account's amount lives in col 3, and the section's total lives in col 3 too. For COGS, line items go in col 1, subtotal in col 2, and the deduction (subtracted from revenue to get gross profit) shows in col 3. Same shape for Expenses.

Warnings the report surfaces

Two banner alerts appear at the top when relevant:

Unclassified transactions

Transactions in the period that don't have an account_code set. The report shows you a count and the total RM amount, with a link to Settings → Categorisation (or open an engagement) to fix them.

These are excluded from the P&L totals until categorised — so the numbers below the warning aren't lying, they're just incomplete by that amount.

Deductibility flags

A count of transactions flagged by tax deductibility as non-deductible or partial. These rows stay in the P&L totals (they're still expenses, just not deductible for tax). The warning links out to a filtered transaction view so you can review what'll be disallowed at year-end.

Exporting

Two formats, both via buttons at the top:

File names are auto-generated as pnl_[client-slug]_[period].pdf (or .csv).

Drill-down

Currently none. Clicking a line in the P&L doesn't navigate to the transactions making it up. If you need to see the underlying entries for 500-200 Rent in May:

1. Note the account code from the P&L
2. Go to Transactions
3. Filter by Account = 500-200 + Date range = May

A native drill-down link is on the roadmap.

Permissions

What's coming

• Drill-down from line items into the transactions
• Balance Sheet report — assets / liabilities / equity (the Trial balance is live today)
• Cash flow statement
• Custom date ranges (today only month / quarter / year)
• Multi-client consolidation (for portfolio reporting)

What's next

• Tax deductibility — the layer that filters expenses for tax return purposes
• Transactions — the underlying data
• Chart of Accounts — how the grouping by section actually works