What is Laba Rugi (Profit & Loss)?
Read revenue, expenses and net income for a reporting period.
Laba Rugi (Profit & Loss, the Income Statement) summarises a business's performance over a period — for example 1–31 May, or January–December.
Where the Balance Sheet answers "what is this business worth today?", the P&L answers "how did this business perform over a stretch of time?"
Basic structure
Revenue
- Cost of Goods Sold (COGS)
= Gross Profit
- Operating Expenses (payroll, rent, marketing, utilities)
= Operating Profit
+ Other Income
- Other Expense (interest, FX losses)
= Profit Before Tax (EBT)
- Corporate Income Tax / Final UMKM
= Net Profit
Each line is the accumulated balance of the underlying accounts for the chosen period.
Three layers of profit
- Gross Profit reflects production / purchasing efficiency. Thin margin = your product is priced lean.
- Operating Profit reflects operational efficiency. Thin margin = overhead is too high.
- Net Profit is what is left after every obligation, including tax.
Link to the Balance Sheet
Period Net Profit closes automatically into Retained Earnings on the Balance Sheet at period end. The two reports are not independent — they validate each other.
How esaFiskaly produces the P&L
- 1
- 2
POS sales → Revenue. Expense uploads → expense accounts. Payroll → Salary Expense + BPJS Payable.
- 3
- 4
Every product sale triggers a COGS journal valued by FIFO or weighted-average, per your setting.
- 5
- 6
Pick a period under Reports → Laba Rugi. No manual recapitulation needed.
Worked example — a coffee shop (one month)
| Line | Amount (Rp) |
|---|---|
| POS revenue | 84,200,000 |
| COGS (raw materials sold) | 28,600,000 |
| Gross Profit | 55,600,000 |
| Wages for 4 baristas | 18,000,000 |
| Rent + utilities | 9,000,000 |
| Marketing | 3,000,000 |
| Operating Profit | 25,600,000 |
| Final UMKM 0.5% × turnover | 421,000 |
| Net Profit | 25,179,000 |