Paying taxes is mandatory for any business. Balance sheet profit becomes the basis for the correct payment of taxes. Incorrect calculation will lead to losses and reduction net profit companies. In other words, an incorrect amount of balance sheet profit will lead to a decrease in the efficiency of the organization.

Balance sheet profit - what is it?

This indicator is also called profit before tax. Balance sheet profit is important for an enterprise because... it is on it that the entire set of taxes is charged (with the exception of insurance premiums). If this type of profit is incorrectly calculated, the organization may incur losses in the form of penalties or deferred tax assets.

Balance sheet profit characterizes the company's income after deducting all organizational costs and before paying the tax burden. Profit before tax is a basic indicator that reflects the financial results of both core and other activities.

Formula for calculating balance sheet profit

Balance sheet profit is calculated based on data from the income statement. The calculation requires the values ​​of revenue, total cost, other income and expense.

General calculation formula

BP = TR – TC – OE + OR, Where

TR (total revenue) – revenue, rub.;

TC (total cost) – total cost, rub.;

Also, book profit can be found using the formula for the difference between gross profit and other expenses with the addition of other income.

BP = GP – CE – ME – OE + OR, Where

BP (balance profit) – balance sheet profit, rub.;

GP (gross profit) – gross profit, rub.;

CE (commercial expenses) – commercial expenses, rub.;

ME (management expenses) – administrative expenses, rub.;

OE (other expenses) – other expenses, rub.;

OR (other revenue) – other income, rub.

Balance calculation formula

For calculation purposes, data from the financial performance statement is taken. The formula for finding balance sheet profit is as follows:

Page 2300 = page 2110 – (page 2120 + page 2210 + page 2220) + page 2340 – page 2350, Where

line 2110 – revenue, rub.;

(line 2120 + line 2210 + line 2220) – total cost, rub.

Based on gross profit, calculation according to financial statements will be like this:

Page 2300 = page 2100 – page 2210 – page 2220 + page 2340 – page 2350, Where

line 2300 – balance sheet profit, rub.;

line 2100 – gross profit, rub.;

line 2210 and line 2220 – commercial and administrative costs, rub.;

line 2340 – other income, rub.;

line 2350 – other expenses, rub.

Calculation example

The company Ekran LLC is engaged in the production of drills for milling machines. Financial statements for the last 2 years contain the following data:

In this case, the calculation of balance sheet profit can be presented as:

BP 2013 = TR – TC – OE + OR = 120,000 – (40,000 + 10,000 + 20,000) – 3,000 + 2,000 = 49,000 rubles

BP 2014 = TR – TC – OE + OR = 180,000 – (60,000 + 12,000 + 30,000) – 3,000 + 1500 = 76,500 rubles

BP 2013 = GP – CE – ME – OE + OR = 80,000 – 10,000 – 20,000 – 3,000 + 2,000 = 49,000 rubles

BP 2014 = GP – CE – ME – OE + OR = 120,000 – 12,000 – 30,000 – 3,000 + 1,500 = 76,500 rubles

Tax burden calculation

Profit before taxes takes into account all costs incurred by the company in the current period. It also shows other income minus other expenses. Next, the balance sheet profit is charged tax burden. It's worth remembering that insurance premiums included in the cost as part wages and are deducted from the balance sheet profit.

Pre-tax profits are subject to income tax of 20% and other federal and territorial taxes and duties. In some cases, an enterprise takes into account losses from previous periods within the balance sheet profit.

Profit before tax shows the financial performance of a company. The indicator takes into account all income and expenses for core and additional activities. The importance of this type of profit lies in the fact that it bears the tax burden.

Maintaining accounting, tax accounting- The process is quite simple, but has a number of subtleties. There are some parameters that you should pay particular attention to.

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This primarily concerns balance sheet profit. Since such profits are checked by the tax authorities first of all. It represents the sum of all income of the enterprise.

And not only from the sale of any tangible goods, but also from the provision of services and rental. It is important to work out this issue in advance.

This profit is used to calculate taxes that must be paid. As a base. There are certain subtleties in calculating balance sheet profit.

It is important to note that the presence of errors can cause problems with government regulatory authorities. Tax services mistakes may be perceived as an attempt to hide part of the income.

General points

Gross, accruing profits from the sale of products, goods and activities are summed up and a balance sheet is formed.

This indicator is one of the main points that allows us to establish the fact of the efficiency of the enterprise.

All such moments are reflected in a special financial statements. The economic entity in this case can be any one.

Today, reporting is strictly mandatory for all legal entities without exception. Successful activity is one of the indicators of profitability.

When calculating balance sheet profit, it is necessary to simultaneously take into account enough a large number of various data.

Including certain types of expenses. It is important to determine some important parameters in advance before calculation. For example, this concerns the cost of production.

What it is

It is important to note that profit in the enterprise can actually be obtained different ways. This is not only the sale of goods, but also the implementation of various types of activities. But also different.

The term “balance sheet profit” itself is the sum of the following parameters in an enterprise:

• profits;
• income;
• losses.

In fact, book profit involves keeping records of all transactions without exception and identifying the final amount of profitability of the company.

The use of the term in question is determined precisely by the final financial result.

At the end of the year, a special balance sheet must be formed, which includes a set of data. This is precisely why the calculation procedure is carried out.

Essential elements

The balance sheet profit of an enterprise is defined as a combination of a number of parameters. The calculation should be carried out strictly in accordance with accepted standards federal legislation regulations.

Otherwise, errors may be made. If you don’t have the proper experience in calculating the relevant parameters for a number of reasons, you can simply contact a company that deals with it.

At the same time, the calculation process itself is relatively simple. The balance sheet profit itself includes only three main elements, components:

Part of the balance sheet profit remaining at the disposal of the enterprise can be used for various needs. In general, this issue is not addressed during the year.

The main purpose of the calculation result is the generation of appropriate reporting. At the end of the year, in different regions at different times, it will be necessary to prepare and submit a declaration.

Today, the process is generally automated. But it is best to familiarize yourself with the formula used in this case.

This will prevent many difficult moments and complications. Accuracy and error-free calculations will allow you to avoid many problematic issues. It is important to work out this issue in advance.

Normative base

There is a fairly large number of different legislative acts that determine the process of drawing up a balance sheet, as well as preparing financial statements.

The main legal norm is This document determines all aspects related to the formation of financial statements.

All goals, as well as the main directions of regulation of this NAP are determined.

It is important to note that the relevant legislative document defines the main directions for regulating accounting of this type.

All such points are reflected directly in. Full list all accounting objects, as well as data that are taken into account when determining balance sheet profit, are disclosed in.

It should be noted that the relevant NAPs need to be followed. Otherwise, problems with government regulatory authorities will actually be inevitable.

Moreover, the presence of violations almost automatically implies some fines. An audit is carried out by the tax inspectorate only if there are serious grounds.

For example, an enterprise for some reason decided to go bankrupt or is being executed. This moment It's best to take it apart in advance. It is important to prepare in advance for these types of checks.

It is especially important to note that there is a number of specific documentation that must be drawn up when preparing financial statements.

Again, this issue is discussed in sufficient detail in special NAPs. It's installed. Knowledge of legal norms will allow you to avoid many different difficulties and difficult moments.

First of all, this is of course not an assumption typical mistakes when calculating book value, as well as other parameters.

The presence of errors can be a serious problem. Primarily for managers, accountants and others.

It is imperative to carry out internal control regarding the preparation of documentation. This issue is also regulated by law.

This is what it is. It is important to note that the design algorithm can be implemented in different ways.

There is an extensive list of specialized fully automated programs that allow you to minimize the very fact of making any errors.

Nevertheless, the manager or accountant should understand the formula used to calculate in such a case.

Knowledge of legislative norms will also help prevent various problems and difficult moments. And also to protect your own rights in a timely manner.

Balance sheet profit of the enterprise

Analysis financial activities in many cases it involves independent calculation of balance sheet profit.

Often this procedure is carried out by the manager for some personal purposes, the implementation of which is required within the enterprise.

The concept contains a set of various parameters of the enterprise's activity. is also included in related profits. It will be important to first examine this question.

The main questions that need to be worked out before starting the calculation include the following:

• calculation formula;
• examples of calculations;
• what tax is charged;
• what is its profitability?

Calculation formula

Despite the complete automation of calculations, it is important to independently understand the manual formula for calculating balance sheet profit.

This will help you avoid making mistakes, as well as carry out data verification yourself. For 2019, a standard formula is used to determine book profit.

It looks like this:

Non-operating profits can be earned if certain operating activities are carried out. A special form for maintaining such reporting has been established.

It is important to note that all the intricacies of the process should be understood in advance. Non-operating is profit before tax in certain cases.

Each component and variable of the formula must be parsed in advance. Typically, the largest part of the type of profit under consideration can be obtained precisely from the sale of goods of primary production.

Realization profit received from execution various works, the provision of a number of services implies precisely “net income”.

This is created accordingly at the enterprise. It is important to note that all other remaining variables determine precisely the distribution of previously available income.

In turn, the process of calculating profit from performing various works, as well as providing services, is carried out in a completely similar way.

In fact, there are simply no differences. For example, in various construction enterprises, revenue simply reflects the cost of various final objects.

Video: equity- retained earnings

After finishing construction work. This point is determined using the relevant reporting documents. The information is reflected in line No. 2 of the form.

Calculation examples

It is best to familiarize yourself with the calculation using a simple example.

JSC Beta showed the following operating results for the first quarter of 2016:

The process of calculating gross profit includes the following steps:

How is tax collected?

After calculation, a certain tax burden is charged on the balance sheet profit. It is important to note that insurance premiums are included in the cost.

Accepted for accounting as a certain part. Subtraction is carried out from the balance sheet profit. The amount of income tax in in this case will be 20%.

It is also important to note that various federal and territorial fees may be added to them.

What is its profitability?

The process of calculating the profitability value based on balance sheet profit is carried out in a standard way.

One of the main indicators of a company's performance is balance sheet profit. The value of this indicator can answer the question about the effectiveness of the organization over a certain period of time.

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Balance sheet (total) profit– the total indicator of all types of profit of an enterprise (from its main type of activity, that is, the activity that is assigned in their constituent documents or in the document on registration of the enterprise, as well as from other types of profit that are of a variable nature. Content goes here

Total profit includes the amount of profits from the following activities of the enterprise:

1. From the main work of the company, which is stated in the statutory documents.
2. From income received from investments in other enterprises, shares, deposits and other financial transactions.
3. From renting out real estate or movable property owned by the organization or from its sale.
4. From any other activity permitted by law, which is carried out by a company and receives income in a certain reporting period.

For each of the above types of activities, legal or individual can make both profit and loss. This should be taken into account when calculating the overall indicator.

The main task of determining balance sheet profit as a whole and its individual components is further analysis of this indicator. It determines how effectively the organization operates over time.

Analysis this indicator should include answers to the following questions and clarify the following nuances:

1. Comparison with similar indicators must be made for previous periods: the previous quarter, month, year, the same quarter of the previous reporting year, etc. In the course of such a comparative analysis, the nature of the dynamics of profit fluctuations is revealed. Getting a forecast for the future.
2. Must be held comparative analysis the received numbers with the planned ones. This will reveal the deviations of the desired result from the real one.
3. When comparing all new numbers with numbers from previous periods and with planned indicators, it is worth making allowances for inflation processes and force majeure situations.

The analysis of total profit on all the above points is carried out by the organization with several goals.

They include the following items:

1. Determination of deviations real and expected results of the company. How much has this value changed in relation to previous periods?
2. Forecast Definitions for the future in the work of the enterprise, drawing up planned indicators.
3. Operating efficiency of fixed assets and justification of all costs.
4. Revealing reserve funds or receiving additional, non-main income in the future.
5. Determining the reasons for profit fluctuations compared with previous periods, identifying the most favorable conditions and seasons for conducting the main activity of the enterprise.

As noted above, balance sheet profit consists of several indicators.

These include three other indicators, which are grouped according to the following criteria:

1. Profit/loss received by the organization for conducting its main activities, that is, for the sale of goods, fulfillment paid work and services.
2. Profit/loss from operating activities (cash investments into various financial instruments).
3. Profit/loss from all other transactions, sales and transactions related to the assets of the organization.

The largest indicator is considered to be the one that depends on the sale of the main product or service of the enterprise. In some periods, this may be the only indicator that determines book profit. In this case, the rest will be equal to zero.

Calculation formula

There is a single formula for determining the balance sheet profit of an enterprise for the current period. This is what should be used to calculate this indicator.

General form

The formula for calculating total or book profit is as follows:

• PB= PR+PP+AA (1);
• PR=VD- (Zpr +N) (2);
• PP=BP-(PP+OS) (3);

Based on formulas (2) and (3), formula (1) can be represented as follows:

• PB= (VD- (Zpr +N)) + (VR-(RR+OS)) + air defense (4);

Decoding

1. PB is book profit.
2. ETC– this is the profit from the main sales of products and services.
3. VD– gross (that is, total) income.
4. N– all accrued and paid taxes.
5. Zpr- These are the costs of production or sales. Ideally, this is .
6. PP– ... from other sales, that is, from transactions related to the assets of the enterprise, but not related to the main activities of the enterprise. This could be fixed assets, some materials or raw materials not used in production.
7. VR- this is the amount received as a result of transactions with the assets of the organization.
8. RR– costs of conducting a transaction with assets.
9. OS is the residual value. For fixed assets it is calculated by subtracting from initial cost amount of wear.
10. Air defense– profit from non-operating operations (that is, from banking operations, investments in shares, options, etc.).

Counting example

Enterprise A is engaged in the production and sale of bicycles. From 01/01/2015 to 03/31/2015, the company received a total income from its core activities in the amount of 100 thousand. In addition, during the same period, one machine was sold in the amount of 50 thousand. The costs of its transportation amounted to 1.5 thousand. Production costs amounted to 58 thousand, and the amount of all taxes was 9.5 thousand. Profit from investing capital in shares amounted to 15 thousand in this period.

Balance sheet profit for the 1st quarter of 2015 = (100 -58-9.5) + (50-1.5) + 15 = 96 thousand.

Accordingly, we can conclude that in the first quarter of 2015 the company made a profit of 96 thousand.

Factors influencing the amount of book profit

The size of the balance sheet, that is, total profit, is influenced by a number of factors. They are classified according to different criteria and divided into internal and external, production and non-production.

The most significant internal factors are the following:

1. How competitive are the products? or a service of an organization in the market in which it is represented.
2. How efficiently are all capacities used? enterprises for production or enterprise.
3. How competent are the employees? in doing your job.
4. Cost price products.

The most important external factors are considered:

1. Relevance of one or another product for a certain area, season, etc.
2. Prices for similar products or services of other enterprises and manufacturers. Value for money. Prices for interchangeable goods or services.
3. Natural and weather conditions region.
4. Laws, norms, acts, tax rates, contributions associated with certain types of activities or with a certain region of location of the enterprise.
5. Inflationary processes.

When considering internal factors affecting the profit of an enterprise, they can be divided into production and non-production.

Among production factors, two more subtypes are distinguished:

1. The first are related to the amount of profit through the number of products produced. They are called extensive.
2. The second are related to the amount of profit received through product quality. They are called intensive.

These two factors can be considered as two approaches to increase income. The first is to increase the units produced. The second is to improve the quality of products, production, labor, etc.

Differences from other species

In addition to balance sheet profit, there are several other types of profit:

1. Operating profit,is determined by the difference between total amount revenue from the main activity and operating costs. These are the costs of depreciation, rent and other operating costs.
2. Gross profit, represents the difference between the total income from the sale of goods, works and services and the costs of their production and implementation. Does not exclude taxes.
3. Marginal profit, is determined by the difference between revenue from the sale of goods, services and variable costs.

Such costs include:

• costs of materials and raw materials;
• fuel costs;
• for utilities;
• employee salaries;

Net profit- this is what remains with the enterprise after paying income tax from the balance sheet profit. It is calculated last.

Profit at the enterprise can be obtained through various types activities. The final financial result economic activity of the enterprise is the balance sheet profit.

Balance sheet profit- this is the sum of the enterprise’s profits (losses) both from the sale of products and income (losses) not related to its production and sale.

The sale of products means not only the sale of manufactured goods that have a natural material form, but also the performance of work and the provision of services. Balance sheet profit as the final financial result is determined based on accounting everyone business transactions enterprises and evaluation of balance sheet items. The use of the term “balance sheet profit” is due to the fact that the final financial result of the enterprise is reflected in its balance sheet compiled based on the results of the quarter or year.

Balance sheet profit includes three elements:

• profit (loss) from sales of products, performance of work, provision of services;
• profit (loss) from the sale, their other disposal, as well as from the sale of other things;
• financial results from non-operating operations.

Balance sheet profit (Pb) can be determined by the formula

Pb = ± Pr ± Pi ± Pv.o,

• Pr - profit (loss) from the sale of products, performance of work and provision of services;
• Pi - profit (loss) from the sale of enterprise property;
• Pv.o. — income (losses) from non-operating operations.

Let's look at each element of balance sheet profit in more detail.

Profit from product sales

Typically, the main element of book profit is profit from product sales, performing work or providing services, therefore the overwhelming majority of profit is generated through the sale of goods of primary production (Fig. 13.).

Fig. 13. Profit from product sales

Profit from the sale of products (works, services) characterizes the net income generated by the enterprise. The remaining elements of balance sheet profit reflect mainly the redistribution of previously created income.

See further:

Profit from performing work and providing services is calculated similarly to profit from sales of products. The generation of revenue is closely related to the characteristics of the work and services performed and the forms of payment used.

For example, in construction organizations, revenue reflects the cost of completed construction projects or work. It is determined by documents that are the basis for settlements between customers and contractors. To determine profit it is used actual cost submitted works.

In trade, supply and distribution enterprises, revenue corresponds to gross income from the sale of goods (the amount of markups or discounts as a percentage of the cost of goods sold).

Gross income is calculated as the difference between the selling and purchasing costs of goods sold.

To determine profit, the distribution costs of trading, supply, and sales organizations are excluded from it.

At transport and communications enterprises, revenue reflects cash for services provided at current rates. The cost value is an indicator of the operating costs of transport (communications) enterprises, taking into account the costs of forwarding and loading and unloading operations.

Profit from the sale of fixed assets

The second component of the balance sheet (gross, total) profit of an enterprise is profit from the sale of fixed assets and other property (Fig. 14).

Fig. 14. Profit from the sale of fixed assets

This is a financial result not related to the main activities of the enterprise. It reflects profits (losses) from other sales, which include external sales of various types of property listed on the enterprise’s balance sheet.

The enterprise independently manages its property. It has the right to write off, sell, liquidate, transfer buildings, structures, equipment to the authorized capital of other enterprises, vehicles and other fixed assets, material assets obtained in the process of demolition and dismantling of buildings, structures, sell individual objects, inventory assets and other types of property.

The financial result occurs only upon the sale of the listed types of property, as well as, in some cases, upon other disposal of under-depreciated objects.

When selling fixed assets, the financial result is determined as the difference between the selling price of fixed assets sold externally and their residual value, taking into account the costs incurred for the sale.

Other property of the enterprise means raw materials, materials, fuel, spare parts, intangible assets(patents, licenses, trademarks, software products for computers, etc.), currency values(foreign currency, securities in foreign currency, precious metals and natural precious stones with the exception of jewelry and household products and scrap of such products), securities. The difference between the selling price of these types of enterprise property and their book value(taking into account expenses incurred in connection with this) constitutes a financial result that affects the amount of balance sheet profit.

Profit from non-operating operations

The third component of balance sheet (gross, total) profit - profit from non-operating operations - is profit (loss) on operations of various natures that are not related to the main activities of the enterprise and are not related to the sale of products, fixed assets, other property of the enterprise, performance of work, provision of services . Financial result is defined as income (loss) minus expenses for non-operating operations.

The list of non-operating profits (losses) of an enterprise is heterogeneous and quite extensive. A significant share can be income from long-term and short-term financial investments and income from leasing property (they are taken into account as part of non-operating profits if leasing property is not the main activity of the enterprise).

Financial investments mean such placement own funds enterprises into the activities of other enterprises, which makes it possible to generate income. Under long-term financial investments refers to the enterprise's costs of investing funds in authorized capital other enterprises (partnerships, joint stock companies, joint ventures, subsidiaries), acquisition of shares and other securities, provision of loans for a period of more than a year. To the form short-term financial investments include the purchase of short-term treasury bills, bonds and other securities, and the provision of loans for a period of less than a year. Cash or other property assets of the parties to the agreement on joint activities without education for this purpose legal entity are also considered financial investments - long-term or short-term depending on the duration of the contract, therefore income from them is included in non-operating income.

Income from equity participation in the authorized capital of another enterprise represent part of its net profit, which goes to the founder in a predetermined amount in the form of dividends on shares owned by the founder. Income from securities includes interest on bonds, short-term treasury bills, and dividends on stocks. The enterprise has the right to receive income according to securities joint stock companies, if they were acquired no later than 30 days before the officially announced date of their payment. For government securities, the right and procedure for receiving income are determined by the conditions of their issue and placement. From the funds lent, the enterprise receives income under the terms of the agreement between the lender and the borrower.

Income from rental property are formed from the received rent which the tenant pays to the landlord.

Included in non-operating profits (losses) also includes the balance of received and paid fines, penalties, penalties and other types of sanctions (except for sanctions paid to the budget and a number of off-budget funds in accordance with the law); other income and expenses (losses, losses).

Such income includes:

• profit of previous years identified in reporting year(for example, amounts received from suppliers for recalculations for services and material assets received and spent last year; amounts received from buyers, customers for recalculations for products sold last year, etc.);
• income from revaluation of goods;
• receipt of amounts towards repayment accounts receivable, in previous years at a loss;
• positive exchange rate differences foreign currency accounts and transactions in foreign currency;
• interest received on funds in the accounts of the enterprise.

Costs and losses include:

• losses on operations of previous years, identified in the reporting year, from markdown of goods, write-off of bad receivables:
• shortage material assets identified during inventory:
• costs for canceled production orders and for production that did not produce products, excluding losses reimbursed by customers (in this case, the cost of the material assets used is deducted);
• negative exchange rate differences on foreign currency accounts and transactions in foreign currency;
• uncompensated losses from natural Disasters taking into account the costs of preventing or eliminating the consequences of natural disasters (this excludes the cost of scrap metal, fuel, and other materials received);
• uncompensated losses as a result of fires, accidents, and other emergency events caused by extreme situations;
• costs of maintaining mothballed production facilities and facilities, with the exception of costs reimbursed from other sources;
• legal costs and arbitration fees, etc.

The profit generation process can be represented by the following diagram.

Formation and distribution of enterprise profits

Balance sheet profit is the main key indicator efficient work any organization. But to calculate it correctly, you need to know its main indicators, understand the formulas and be able to make calculations. So what is book profit and what is it for?

The concept of an enterprise's balance sheet profit

Balance sheet profit reflects the summation of income received from main production operations. If the book profit is positive, then it reflects the amount. And if the result is negative, then it reflects the amount of losses.

Components of balance sheet profit

The structure of balance sheet profit/loss has three components:

• Profit(from the sale of services, products, goods or other main activities of the enterprise). It is considered the main element that is taken into account as part of the balance sheet profit. Part of this component accounts for 80% of the main profit.

• Financial results (received from the sale of property relations of the enterprise). This type of profit can include any money received as a result of the sale of fixed assets or property assets of the enterprise. The company has full right to dispose of all its property, for example, to rent out its production buildings, equipment, and can sell its transport or office.
• Financial results of other non-operating income. TO this species income includes profit received through the sale of the company's property or its fixed assets. Non-operating income also includes:

– recalculation in foreign currency if there is a positive difference;

– financial or material surpluses obtained as a result of recalculations;

– profit from investment.

This type of income also includes expenses:

– negative results in currency translations;

– identified losses during the inventory process;

- manufacturing defect.

Balance sheet profit indicators

• KZ – commercial expenses. They are formed at the stage of sales of products or services:

– labels, containers, packaging;

– commissions;

• VGP – sales revenue from finished products/services. It can be obtained by summing up all the funds received from sales.
• PSP – production cost of products/services. It is obtained by summing up all costs of selling products/services. These include:

– fuel and energy costs;

– materials;

- Salary for employees.

• UI – management costs. They are considered due to the amount spent on any actions or items not related to the main production. These include:

– administrative costs;

– costs associated with consultations, legal and other services;

– rental of premises general purpose.

Balance sheet profit analysis

For a more detailed study of balance sheet profit, it is necessary to analyze it, which:

• will show how factors influence her education before taxes;
• reflects the reasons for changes in the elements that make up profit.

Factors that significantly influence the final result in the process of BP analysis:

• changes in accounting policy;
• profit or loss from the sale of goods or services;
• initial price (cost) for one unit of goods/services;
• non-operating balances in the form of interest, dividends, etc.;
• profit from investments or investments.

To correctly compile a BP analysis, you must first:

• Perform factor analysis. In this analysis, it is desirable to use the comparative method of the past and current periods in absolute and relative values.
• Compile an analysis of the dynamics of each indicator (see example below).

Table 1 – Analysis of the composition and dynamics of profit of Optima-Service LLC for 2010-2012.

No.	Indicator name	Indicator value			Abs. change
		2010	2011	2012	2010/2011	2011/2012
1	Gross profit	9781	10191	10913	410	722
2	Business expenses	2640	2854	3440	214	586
3	Administrative expenses	–	–	–	–	–
4	Profit from the sale of services (1-2-3)	7141	7337	7473	196	136
5	Interest receivable	–	–	–	–	–
6	Percentage to be paid	–	80	80	80	–
7	Income from participation in other organizations	–	–	–	–	–
8	Other operating income	–	–	–	–	–
9	Other operating expenses	–	–	90	–	90
10	Non-operating income	319	452	212	133	-240
11	Non-operating expenses	12	38	15	26	-23
12	Profit before tax (4+5-6+7+8-9+10-11)	7448	7671	7500	223	-171
13	Taxes from profits	968	997	975	29	-22
14	Net (retained) profit	6480	6674	6525	194	-149

The amount of profit in 2011 increased compared to 2010 by 223,000 rubles. and amounted to 7671 thousand rubles. In 2012, the amount of profit decreased by 171 thousand rubles compared to 2011. and amounted to 7500 thousand rubles. In 2011, compared to 2010, profit from sales of services increased by 196,000 rubles. and amounted to 7337 thousand. rub. In 2012, profit from sales of services increased by 136 thousand rubles. and amounted to 7473 thousand rubles.

As part of profit, there was a decrease in non-operating income in 2011‑2012. An analysis of the dynamics of the enterprise shows that in 2010 the car service received a profit of 9,781 thousand rubles, which reflects good efficiency. In 2011, profit amounted to 10,191 thousand rubles, and in 2012 – 10,913 thousand rubles, that is production activity car service is profitable.

This indicates the rational use of available resources by the enterprise and the efficiency of the financial and economic activities of the enterprise. Thus, the activities of Optima-Service LLC since 2010 have brought good profits.

Formula for calculating balance sheet profit

To correctly calculate BP (balance sheet profit), you need to familiarize yourself with its formula:

Balance.Prob. = Ppipt + Ppipi + Beer, Where

Ppipt– profit from the sale of goods;

Ppipi– profit from the sale of property (other sales);

Beer– profit based on the results of non-operating operations.

If the final number during calculation is obtained with a minus sign, then instead of the result of balance sheet profit we receive a loss.

To obtain the components of the BP formula, it is necessary to additionally calculate them:

Ppipt = Svdop – Ssp – N, Where

Svdop– the amount of gross income from sales;

Ssp– cost of production;

N– total taxes;

Ppipi = Vpo – (Zpt + Os), Where

Vpo– revenue from assets, fixed assets or materials;

Salary– costs associated with sales and transportation costs;

OS– residual value.

Profitability calculations can be found on the presented formula cheat sheet:

As an example, let’s look at the calculation of the BP of the Lux Tailoring studio for the first quarter of 2016:

We make the calculation:

1. 230000 – 89000 = 141000
2. 20500 – (8000 + 2000) = 10500
3. 12500
4. 141000 + 10500 +12500 = 164000

Display features: balance sheet profit line in the balance sheet

Although balance sheet profit is considered the main indicator of profit, it is not reflected in any way when compiling accounting report. The final result of the enterprise in accounting. the balance sheet is reflected in line 1370 “Retained earnings / uncovered loss enterprises,” but there is no power supply there. also reflected in balance sheet and has line number 2400. But balance sheet profit is reflected in the financial statements and has line number 2300.

BP profitability

To obtain the result of enterprise profitability and its further increase, it is necessary to solve the following tasks:

• consider the concept and economic essence profitability of the enterprise in market conditions;
• study theoretical aspects quality of enterprise services;
• analyze the technical and economic indicators of the enterprise’s activities;
• assess the main factors and the degree of their influence on the profitability indicators of the enterprise;
• analyze the quality of services provided by the enterprise;
• develop measures to increase the profitability of the enterprise based on improving the quality of services and evaluate their economic efficiency.

The profitability of BP is considered the overall result. This coefficient is needed solely to display the quantity monetary units, attracted by the company to receive 1 rub.

The essence and components of retained (balance sheet) earnings (video)

In this video, a specialist talks about the essence of BP ( retained earnings). Examines in detail the distribution of profit and its components.

Calculation of balance sheet profit helps an entrepreneur in solving complex problems associated with the need to increase production turnover, as well as reduce enterprise expenses. Thanks to the analysis of BP, it will be possible to detect strong and weak sides production of goods or services, as well as analyze the work of personnel.