Example of Single and Multiple Company Profit and Loss Reports

For business owners and entrepreneurs, of course, this income statement is very important to know the advantages and disadvantages when starting a business. So, for more details, here is an example of an income statement.

Know Sample Profit and Loss Report

The income statement is a report that shows the total costs and income in one business/business period. What is clear is that this income statement will provide data in the form of profits and losses experienced by the company.

Of course, the benefit of this income statement is to be able to show the performance of the company during that period. That way this can be used as a basis for company management and external parties in order to determine strategic decisions.

In terms of form, this report is divided into two parts. The first form of income statement is called a single income statement, and the second is called multiple income statements. Here's an explanation for you.

Sample Profit and Loss Report With Single Form

A single income statement is where all profits up to income will be placed at the beginning of the income statement. Meanwhile, the portion of losses, operational activities and expenses is placed at the bottom of income.

Now, in the PSAK book or Introduction to Financial Accounting Standards, it is stated that there are several minimum items that need to be presented in this single form report. There are income earned, finance costs, profit and loss statements on associates, then tax expenses that need to be paid.

Then the amount of profit or loss if it has been deducted by tax expense, the result of profit or loss, then other components of comprehensive income based on their nature, other income from associates and ventures, up to the total of all comprehensive profit and loss.

So in simple terms, here is an example of profit and loss in the singular.


Profit and Loss Report

  1. Jaya success

From 01 August 2020 to 31 August 2020



Net income 675,879,000

Total Revenue 675,879,000


Cost of goods sold

            Cost of Goods Sold 97,422,136

Total (97,422,136)


Total Gross Profit 578,456,864



Electricity Cost 2,897,000

Meeting fee 2,751,000

Insurance costs 45,900,000

Salary Cost 108,951,000

Total Expenses 160,499,450


Net Profit 417,957,414


Other Income and Expenses

Total 0.00


Net Profit 417,957,414


Sample Profit and Loss Report With Multiple Shapes

When a company chooses to use a multiple form income statement system, of course, the company is required to be able to make two reports. So, the question is what is a multiple income statement?

Multiple income statements are a form of income statement by grouping expense and income accounts into a sequence of accounts. Which for the first report will be filled with the income statement that is currently running. What about the second report? This second report will be filled with a comprehensive income statement and comprehensive income.

Well, some of the minimum items that must be included in this dual form report are income earned, funding costs, then a share of profits and losses of associates and ventures, then there is a tax burden, the amount of profit and loss if it has been deducted by taxes, up to the total profit and loss.

So in simple terms, here is an example of profit and loss in multiple forms


Profit and Loss Report

  1. Jaya success

From 01 August 2020 to 31 August 2020


Sales revenue

Sales 678,379,000

-Sales Returns and Allowances 2,000,000

Sales Discount 500,000 2,500,000

Net Sales Revenue 675,879,000

Cost of Goods Sold (97,422,136)

Gross Profit 578,456,864


Operating Expenses

Administrative Expenses

Electricity Cost 2,897,000

Insurance Fee 45,900,000

Total Administrative Expenses 48,797,000


Selling expenses

Administrative Expenses

Meeting Fee 2,751,450

Salary Cost 108,951,000

Total Selling Expenses 111,702,450

Total Operating Expenses (160,499,450)

Operating Profit 417,957,414


Expenses and Non-Operating Income

Other Income and Expenses 0

Total Other Income and Expenses 0

Net Profit 417,957,414


Now, after knowing the various discussions that have been described above regarding examples of income statements, then for those of you who are going to build a company, these examples can be a reference or guide so you don't make mistakes in making profit and loss reports.