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Acuere Consultancy

Profit & Loss Statement

The P&L your decisions should be based on — Revenue → Gross Profit → EBITDA → EBIT → PBT → PAT, with margins. Switch the format below for statutory or Ind-AS presentation — same numbers, different wrapping.

H1 FY2025-26 (Apr 2025-Sep 2025)
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vs: nothing prior period last year
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Comparing H1 FY2025-26 (Apr 2025-Sep 2025) vs 2025-03
Fiscal year
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Revenue (Net)
₹1,192,000
H1 FY2025-26 (Apr 2025-Sep 2025)
Gross Profit
₹1,124,008
GP Margin 94.3%
EBITDA
₹960,209
EBITDA Margin 80.6%
PAT
₹964,675
Net Margin 80.9%

Where does every ₹100 of revenue go?

A clean breakdown of your revenue split — retained profit vs each cost category

5.7%
13.7%
80.9%
Direct Cost
₹67,992
5.7%
of revenue
Operating Ex
₹163,799
13.7%
of revenue
PAT (retained)
₹964,675
80.9%
of revenue

Read this as: Out of every ₹100 you earn, ₹80.93 stays as profit. Your biggest cost is Operating Ex at ₹13.74 per ₹100.

P&L Statement · Management Summary

Audit-grade numeric detail for H1 FY2025-26 (Apr 2025-Sep 2025)

Net Revenue 1,192,000.00
Less: Direct Cost (67,992.00)
Gross Profit 1,124,008.00
Gross Margin % 94.3%
Operating Expenses
Employee Cost (100,000.00)
Office & Admin (17,233.06)
Travel & Field (46,562.25)
Other / Unmapped (3.44)
Total Operating Expenses (163,798.75)
EBITDA 960,209.25
EBITDA Margin % 80.6%
Less: Depreciation -0.00
EBIT 960,209.25
Less: Finance Cost -0.00
Add: Other Income 4,466.00
Profit Before Tax (PBT) 964,675.25
Less: Tax Expense -0.00
Profit After Tax (PAT) 964,675.25
Net Margin % 80.9%

About this view: The Management Summary is the daily-driver P&L for CFOs — Revenue → Gross Profit → EBITDA → EBIT → PBT → PAT with margin %. Same underlying numbers, different presentation. Switch the format chip above.