@extends('layout.backend.main') @section('page_content') @php $assets = DB::table('transactions') ->whereIn('account_id', [1, 2, 3, 5, 6, 7, 8, 9]) ->selectRaw('SUM(debit) - SUM(credit) as total_assets') ->first(); $liabilities = DB::table('transactions') ->whereIn('account_id', [10, 13, 14, 15, 16, 17, 18, 19, 20, 40, 41, 42, 43, 44, 45, 46]) ->selectRaw('SUM(credit) - SUM(debit) as total_liabilities') ->first(); $equity = DB::table('transactions') ->whereIn('account_id', [24, 25]) ->selectRaw('SUM(debit) - SUM(credit) as total_equity') ->first(); @endphp

Financial Statements

An overview of the company's financial health.

Revenues

Revenue Type Amount
Sales Revenue (Garment Sales) 4,500.00
Service Income (Shipping) 400.00
Embroidery Services Income 500.00
Miscellaneous Revenue 200.00
Total Revenues 5,600.00

Cost of Goods Sold (COGS)

Expense Type Amount
Raw Materials
Fabric Purchase 800.00
Trims and Accessories Purchase 400.00
Total COGS 1,200.00

Operating Expenses

Expense Type Amount
Labor and Factory Costs
Direct Labor Costs 1,000.00
Factory Utility Costs 600.00
Machine Maintenance Costs 200.00
Factory Rent Expense 1,500.00
Depreciation of Factory Assets 500.00
Freight and Shipping Costs 300.00
Administrative and General Expenses
Salaries for Administrative Staff 2,000.00
Office Supplies Purchased 150.00
Legal and Professional Fees 300.00
Marketing Expenses 500.00
Total Operating Expenses 7,550.00

Other Expenses

Expense Type Amount
Financial Expenses
Interest Expense on Loan 200.00
Tax Expenses
Income Tax Payable 800.00
Total Other Expenses 1,000.00

Income Statement Summary

Category Amount
Total Revenues 5,600.00
Total COGS (1,200.00)
Gross Profit 4,400.00
Total Operating Expenses (7,550.00)
Total Other Expenses (1,000.00)
Net Income (Loss) (4,150.00)

Assets

Asset Type Amount
Current Assets
Cash 8,000.00
Receivables 1,500.00
Finished Goods Inventory 3,000.00
Raw Materials 500.00
Prepaid Expenses 600.00
Total Current Assets 13,600.00
Fixed Assets
Fixed Assets 2,000.00
Work-in-Progress
Work-in-Progress 1,200.00
Total Assets 16,800.00

Liabilities

Liability Type Amount
Current Liabilities
Accounts Payable 1,000.00
Accrued Taxes 1,000.00
Accrued Wages 800.00
Accrued Expenses 500.00
Sales Tax Receivable 400.00
Total Current Liabilities 3,700.00
Loans
Short-Term Loan 3,000.00
Long-Term Loan 5,000.00
Total Liabilities 11,700.00

Equity

Equity Type Amount
Owner's Equity
Owner's Equity Capital 5,000.00
Retained Earnings
Retained Earnings from Last Year 1,000.00
Revenue
Sales Revenue 4,500.00
Service Income 400.00
Embroidery Services Income 500.00
Miscellaneous Revenue 200.00
Total Equity 11,600.00

Balance Sheet Summary

Category Amount
Total Assets 16,800.00
Total Liabilities 11,700.00
Total Equity 11,600.00

Operating Activities

Activity Type Amount
Cash Received from Customers 1,000.00
Cash Payments to Suppliers (Raw Materials) (1,200.00)
Cash Payments for Operating Expenses (6,750.00)
Cash Payments for Interest (200.00)
Cash Payments for Taxes (800.00)
Net Cash from Operating Activities (7,950.00)

Investing Activities

Activity Type Amount
Purchase of Fixed Assets (Machine and Equipment) (2,000.00)
Net Cash Used in Investing Activities (2,000.00)

Financing Activities

Activity Type Amount
Owner's Equity Capital Contribution 5,000.00
Short-Term Loan Received 3,000.00
Long-Term Loan Received 5,000.00
Net Cash from Financing Activities 13,000.00

Cash Flow Summary

Category Amount
Net Cash from Operating Activities (7,950.00)
Net Cash Used in Investing Activities (2,000.00)
Net Cash from Financing Activities 13,000.00
Net Change in Cash 3,050.00
Cash at Beginning of Period 0.00
Cash at End of Period 3,050.00

Chart Of Accounts

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