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Profit & Loss & Trading Account

Digital Bahi provides both a Profit & Loss Statement (/accounts/profit-loss) and a commodity-wise Trading Account (/accounts/trading-account) under Reports > Financial Statements to show your gross trading margin, commission income, indirect expenses, and final net profit or loss.

What is this?​

  • Trading Account: Breaks down Opening Stock, Purchases, Direct Charges, Sales, Closing Stock, Cost of Goods Sold (COGS), and Gross Profit / Loss both in aggregate and per commodity (for example, Wheat (Kanak) vs. Basmati Paddy (1121)).
  • Profit & Loss Statement: Combines your Trading Gross Profit with Other Income & Commissions (such as Aadat commission income) and subtracts Indirect Expenses (such as Electricity, Water, and Depreciation) to compute your final Net Profit.

When should I use it?​

Use the Trading Account and Profit & Loss Statement to evaluate commodity margins and overall business profitability over a month, quarter, or financial year.

How to use the Profit & Loss Statement​

  1. Open Reports (/reports) and select Profit & Loss under Financial Statements (/accounts/profit-loss).
  2. Select the Financial Year or custom From / To Date period and click Apply Filters.
  3. Review the four top KPI cards (Gross Profit, Total Revenue, Indirect Expenses, and Net Profit).
  4. Inspect the two-column statement breakdown:
    • Income & Gross Profit (Trading Gross Profit + Other Income & Commissions = Total Revenue)
    • Indirect Expenses (grouped by expense category, such as Utilities Expense and Depreciation Expense, plus the final Net Profit transfer line).
  5. Use Export CSV or Print to download or print the statement.

Profit & Loss Statement

How to use the Trading Account​

Open Reports > Financial Statements > Trading Account (/accounts/trading-account) to inspect direct trading performance and commodity-level margins:

Trading Account Statement

Sections explained​

Trading Gross Profit & Commodity Breakdown​

Calculated as (Sales + Closing Stock) − (Opening Stock + Purchases + Direct Charges). The Trading Account also displays a Commodity Breakdown table showing Opening Stock, Purchases, Direct Charges, Closing Stock, COGS, Sales, and Gross Profit/Loss for each crop.

Other Income & Commissions​

Lists operational income outside direct stock margin—most notably Commission Income (41201) generated by Aadat (2%) on Auction Sales.

Indirect Expenses​

Lists overhead expenses recorded via Expenses, Fixed Asset Depreciation, and Journal Vouchers, grouped by expense category.

Net Profit​

The final figure representing Total Revenue − Total Indirect Expenses. A positive amount indicates a Net Profit (transferred to Capital on the Balance Sheet); a negative amount indicates a Net Loss.