A consistent reporting period
Compare revenue and costs that belong to the same period.
Original editable file
Build a simple profit-and-loss statement for a defined period. The starter separates revenue, cost of sales and operating expenses with formula-based subtotals in WPS Spreadsheets.
Original XLSX starter included. Edit in WPS Spreadsheets; advanced feature availability varies by version and platform.
See how it works
Explore the original starter and related workflows. Each file stays editable in WPS Office.
Original editable file
Original profit and loss workbook with illustrative data and editing instructions.
This editable sample is in English. Open it in WPS Office and replace the example content with your own. The starter file is separate from the WPS app download.
Using WPS Office
Install WPS Office, then follow these steps in the app. This webpage does not edit or convert your files.

Choose the reporting basisState period, currency and accounting basis.
About this workflow
Use WPS Spreadsheets to work on the file, review the details and save the result in a suitable format.
Compare revenue and costs that belong to the same period.
Move from revenue to gross profit and operating result.
Replace the example accounts with your own categories.
WPS Office
Work with your everyday office files in one app. Keep an editable source file and choose the sharing format your audience needs.
Explore this WPS capabilityHelp and information
This page downloads WPS Office. Features vary by platform, version and plan.
No. Revenue and expenses may be recognized at different times from cash receipts and payments. Use a separate cash-flow view for cash timing.
An original editable XLSX example with account, group, amount usd and task instructions. This compact example excludes tax and financing unless you add them explicitly. It is not an accounting ledger.
Download the starter and open it in WPS Spreadsheets. Editing happens in the app; this page does not process or upload your workbook. Save an XLSX copy to keep working, or export a reviewed view as PDF.
On Windows or macOS, WPS starts the app download. On Linux, copy the installation command or choose a manual package. On iPhone, iPad, Android or Chromebook, continue to the appropriate app store. This page does not upload, convert or edit your files.
Start with WPS Office
Get WPS Office for Windows.
Original XLSX starter included. Edit in WPS Spreadsheets; advanced feature availability varies by version and platform.