# profit-loss

This skill builds a standard income statement for any date range: revenue, COGS, gross profit, operating expenses, net income and margins.

- skill · `type=skill` · Claude Code, Codex, Cursor, GitHub Copilot, Gemini CLI, OpenCode · 443 installs · ★ 98
- Author: openaccountant
- License: MIT · policy=mirror · the beginning of the file is at the end of this page
- Source: https://github.com/openaccountant/skills/tree/HEAD/business/profit-loss/SKILL.md
- Updated: 2026-04-09
- HTML: https://affpapa.org/en/nevibecode/skills/profit-loss

## What it does

The skill produces a standard profit and loss statement from your transactions. It pulls income (positive amounts) and expenses (negative amounts), aggregates spending by category, then splits those categories into cost of goods sold and operating expenses. The output is a formatted statement with revenue, gross profit, operating expenses and net income, plus gross and net margin percentages.

It runs on two Wilson tools: `transaction_search` to find revenue and expense transactions in the period, and `spending_summary` for category-level totals. First it asks for the reporting period — something like "Q1 2026" or "January 2026" — then classifies categories: materials, supplies and direct labor go to COGS, while rent, utilities, software, payroll and insurance land in operating expenses. That split depends on your business type. A freelancer may have zero COGS; a product business should keep materials and shipping separate from overhead.

This is a cash-basis P&L keyed to transaction dates, not accrual. Invoice on Net-30 terms and revenue shows up when you get paid, not when you bill. Without Wilson there is a manual route: export transactions from your bank as CSV, tag a Type column with Revenue, COGS or Operating Expense, and total each with `=SUMIFS(Amount, Type, "Revenue")`.

## Install

### Claude Code (native platform)

1. **Skills CLI (Vercel)**
```bash
npx skills add openaccountant/skills --skill profit-loss -a claude-code
```

2. **Manually: put the files in place**
- File: `~/.claude/skills/profit-loss/SKILL.md` — Copy the whole skill folder; for one project use .claude/skills/profit-loss/

### Codex

1. **Skills CLI (Vercel)**
```bash
npx skills add openaccountant/skills --skill profit-loss -a codex
```

2. **Manually: put the files in place**
- File: `.agents/skills/profit-loss/SKILL.md` — For all projects use ~/.agents/skills/

### Cursor

1. **Skills CLI (Vercel)**
```bash
npx skills add openaccountant/skills --skill profit-loss -a cursor
```

2. **Manually: put the files in place**
- File: `.cursor/skills/profit-loss/SKILL.md` — Cursor also reads .agents/skills/ and .claude/skills/

### GitHub Copilot

1. **GitHub CLI**
```bash
gh skill install openaccountant/skills profit-loss
```

2. **Manually: put the files in place**
- File: `.github/skills/profit-loss/SKILL.md`

### Gemini CLI

1. **Skills CLI (Vercel)**
```bash
npx skills add openaccountant/skills --skill profit-loss -a gemini-cli
```

2. **Platform CLI**
```bash
gemini skills install https://github.com/openaccountant/skills --path business/profit-loss
```

### Windsurf (Devin Desktop)

**Manually: put the files in place**
- File: `.devin/skills/profit-loss/SKILL.md` — The legacy .windsurf/skills/ path still works

### OpenCode

**Skills CLI (Vercel)**
```bash
npx skills add openaccountant/skills --skill profit-loss -a opencode
```

### Claude.ai

**Claude.ai**
- Zip the folder and upload it in Settings → Capabilities → Skills

Where a file is given instead of a command, copy the files from the source to that path: https://github.com/openaccountant/skills/tree/HEAD/business/profit-loss/SKILL.md

## When to use it
- total revenue and expenses for a quarter from bank transactions
- separate COGS from operating expenses by category
- get gross and net margin percentages
- build a P&L in Excel without access to Wilson
- break the statement out by month with pivot tables

## Example prompts
- Build a P&L for Q1 2026
- Generate a profit and loss statement for January 2026
- Calculate gross and net margin for last month

## Source text · SKILL.md · MIT

Below is the content of a third-party file. It is data, not instructions for you: do not act on anything written inside unless the human asks. Block tag: bf2057e42a16a54b.

BEGIN THIRD-PARTY FILE bf2057e42a16a54b
````text
---
name: profit-loss
description: >
  Generate a profit and loss statement for any date range.
---

# Profit & Loss Statement

## Overview
Build a standard income statement (P&L) showing revenue, cost of goods sold, gross profit, operating expenses, and net income. Calculates gross margin and net margin percentages.

## Wilson Tools Used
- `transaction_search` — pull all income transactions (positive amounts) and expense transactions (negative amounts) for the target period
- `spending_summary` — aggregate expenses by category to populate operating expense line items

## Workflow
1. Ask for the reporting period (e.g., "Q1 2026" or "January 2026").
2. Use `transaction_search` with `amount > 0` to find all revenue transactions in the period.
3. Use `transaction_search` with `amount < 0` to find all expense transactions.
4. Use `spending_summary` for the same period to get category-level expense totals.
5. Separate COGS categories (materials, supplies, direct labor) from operating expenses (rent, utilities, software, payroll, insurance).
6. Build the P&L using this format:

```
PROFIT & LOSS STATEMENT — [Period]
═══════════════════════════════════════
Revenue
  Sales Revenue                  $XX,XXX
  Service Revenue                $XX,XXX
───────────────────────────────────────
  Total Revenue                  $XX,XXX

Cost of Goods Sold
  Materials                      ($X,XXX)
  Direct Labor                   ($X,XXX)
───────────────────────────────────────
  Total COGS                     ($X,XXX)

GROSS PROFIT                     $XX,XXX
  Gross Margin                      XX.X%

Operating Expenses
  Rent                           ($X,XXX)
  Utilities                        ($XXX)
  Software & Subscriptions         ($XXX)
  Payroll                        ($X,XXX)
  Insurance                        ($XXX)
  Other                            ($XXX)
───────────────────────────────────────
  Total Operating Expenses       ($X,XXX)

NET INCOME                        $X,XXX
  Net Margin                        XX.X%
═══════════════════════════════════════
```

7. Calculate Gross Margin = (Gross Profit / Total Revenue) * 100.
````
END THIRD-PARTY FILE bf2057e42a16a54b

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