An income statement or profit and loss statement is an essential financial statement where the key value reported is known as Net Income.
If all of those terms are making you queasy, read below the download block for more information. This income statement template was designed for the small-business owner and contains two example income statements, each on a separate worksheet tab (see the screenshots). The second worksheet, shown on the right, is a multi-step income statement that calculates Gross Profit and Operating Income.
The income that is generated by providing a service, selling a product, earning interest on investments, renting extra office space, licensing technologies, selling advertising space, or licensing the use of your brand name.
In the multi-step income statement, the operating income is calculated as the Gross Profit minus the total Operating Expenses.
Disclaimer: This spreadsheet and the information on this page is for illustrative and educational purposes only. If this sounds like the type of backyard you want, scroll through these photos to get some inspiration for your own space.
Traditional Landscape by Walpole Landscape Architects & Designers NatureWorks Landscape Services, Inc. WorkingPoint is a web-based tool capable of building a profit and loss (income) statement and other financial statements.
If you'd like to perform a cash flow analysis, and are looking for a 12-month profit and loss template, try the 12-Month Business Budget Template.

The Profit and Loss Projection Template helps you create a 3-year projection of income and expenses for your business. This workbook contains two profit and loss templates designed for companies providing services or selling goods. The difference between a business budget and a profit and loss projection is subtle, but important.
The profit and loss template includes the same set of categories as the business budget, and information about income categories and expense categories can be found on the Income Statement and Business Budget pages. The statement summarizes a company's revenues and business expenses to provide the big picture of the financial performance of a company over time. The two examples provided in the template are meant mainly for small service-oriented businesses or retail companies. The first is a simple single-step income statement with all revenues and expenses lumped together.
In the income statement template, there are categories for Sales revenue, Service revenue, Interest revenue, and Other revenue.
But if you're really looking to up the ante in yours, we recommend take a cue from these lovely cottage gardens. If you want to create a profit and loss statement, you can use our income statement template and change the title. It uses the same list of categories as the business budget, but also includes columns for calculating the Percentage of Total Sales, which helps you to analyze cost of goods sold and operating expenses.

The main difference is that the Goods worksheet includes a Cost of Goods Sold section for recording inventory and purchases and calculating Gross Profit. You will likely want to customize the Revenue section to highlight your company's main sources of revenue. Some of the other operating expenses may be advertising, salaries, rent, utilities, insurance, legal fees, accounting fees, supplies, taxes, etc. These include the effect of accounting changes, income from discontinued operations, and extraordinary items (gaines or losses that are unusual or highly abnormal).
The Profit and Loss Template below is used for creating a 3-year projection, or an estimate of how you expect your business to perform from year to year. However, if you are like me, your budget will be much more conservative than your projection. Unlike other gardens, ones in this style usually have a casual layout and mix flowers, herbs and veggies freely.
The profit and loss projection template is based on our Business Budget Template and uses the same income and business expense categories.
It calculates the Operating Income and then adjusts for interest expense and income tax to give the Income from Continuing Operations.

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