Income statement template
An editable income statement template: add, edit or delete lines for revenue, cost of sales, operating expenses, other and non-operating items and income tax, and get gross profit, operating profit, profit before tax and net profit with gross margin, net margin and the effective tax rate — plus a hand-written CSV export with a BOM.
Runs in your browserEvery computation happens in your browser — your data never leaves this device.
Income statement lines
All money is handled as integer cents, entered in yuan; each line’s category decides which step of the calculation it feeds, and the name, category and amount are all editable.
| Line item | Category | Amount (yuan) | |
|---|---|---|---|
| Revenue | |||
| Subtotal | 2,000,000.00 | ||
| Cost of sales | |||
| Subtotal | 1,200,000.00 | ||
| Operating expenses | |||
| Subtotal | 400,000.00 | ||
| Other and non-operating income | |||
| Subtotal | 30,000.00 | ||
| Non-operating expenses | |||
| Subtotal | 5,000.00 | ||
| Income tax expense | |||
| Subtotal | 106,250.00 | ||
Profit ladder
Gross profit = revenue − cost of sales; operating profit = gross profit − operating expenses; profit before tax = operating profit + other and non-operating income − non-operating expenses; net profit = profit before tax − income tax.
2,000,000.001,200,000.00800,000.0040.00%400,000.00400,000.0030,000.005,000.00425,000.00106,250.00318,750.0015.94%25.00%What this tool does
- Work out a month of profit for a small business: enter revenue, cost of sales and operating expenses and the tool walks down gross profit → operating profit → profit before tax → net profit, with gross and net margins.
- Test a different cost level: change cost of sales from 1.2 million to 2.5 million and watch the business flip from profit to loss with a net margin of −49.06%.
- Sanity-check the tax charge: the effective rate row is income tax divided by profit before tax, and the tool flags an unusually high rate or tax booked against a loss.
- Export for your accountant or investors: a CSV with a BOM that Excel opens cleanly, ready to paste into an existing workbook.
Example
Input
Example lines: revenue 2,000,000; cost of sales 1,200,000; operating expenses — taxes and surcharges 20,000, selling 150,000, administrative 120,000, R&D 80,000, finance 30,000; other income 10,000 and investment income 20,000; non-operating expenses 5,000; income tax 106,250
Output
Revenue 2,000,000.00; cost of sales 1,200,000.00; gross profit 800,000.00 (40.00% margin); operating expenses 400,000.00; operating profit 400,000.00; profit before tax 425,000.00; income tax 106,250.00; net profit 318,750.00 (15.94% net margin and a 25.00% effective tax rate)
Change cost of sales to 2,500,000 and gross profit becomes −500,000 with a net loss of 981,250: the hint flips from profitable to loss-making and the net margin reads −49.06%.
Frequently asked questions
What is the difference between gross profit, operating profit, profit before tax and net profit?
Gross profit looks only at revenue minus cost of sales, which shows how profitable the product is. Operating profit also deducts taxes, surcharges and selling, administrative, R&D and finance expenses, which shows how efficiently the core business runs. Profit before tax adds other and non-operating items for the full result of operations. Net profit deducts income tax, and that is what shareholders can actually distribute.
Why is the effective tax rate not 25%?
The effective rate is income tax divided by profit before tax, and it moves with tax incentives, non-taxable income, non-deductible expenses, loss carry-forwards and deferred tax, so it rarely equals the statutory rate. If tax is booked against a loss, or the rate exceeds 100%, the tool flags it so you can check deferred tax and tax adjustments.
What happens if I pick the wrong category?
Net profit is unchanged but the intermediate steps are not. Booking selling expenses as cost of sales, for example, understates gross profit and overstates operating profit, which breaks any comparison of gross margins. Each row’s category can be switched directly in the table and the result updates immediately.
Will the exported CSV have encoding problems?
No. The file starts with a UTF-8 BOM so Excel detects the encoding, commas, quotes and line breaks inside line names are quoted and escaped per RFC 4180, and rows end with CRLF for compatibility with Excel and other spreadsheet tools.
Is my data uploaded anywhere?
No. The lines and amounts live only in browser memory, the CSV is generated locally as text, the page makes no requests, and a refresh returns you to the example data.
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