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{"sheet":"Income statement","index":0,"n_rows":58,"n_cols":5,"rows_kept":58,"merged":[[0,1,0,4]]}
[null,"Income statement"]
[null,"Name"]
[null,"Time period"]
[null,"Financial statements in US Dollars"]
[null,"Revenue"]
[null,"Gross sales"]
[null,"Less: Sales returns and allowances"]
[null,"    Net sales",null,null,{"$f":"IF(OR(D6<>0,D7<>0),SUM(D6-D7),0)","v":0}]
[]
[null,"Cost of goods sold"]
[null,"Beginning inventory"]
[null,"Add:                 Purchases"]
[null,"Freight-in"]
[null,"Direct labour"]
[null,"Indirect expenses"]
[null,"Inventory available",null,{"$f":"IF(SUM(D11:D15),SUM(D11:D15),0)","v":0}]
[null,"Less: Ending inventory"]
[null,"    Cost of goods sold",null,null,{"$f":"IF(OR(Inventory_Avail,D17),Inventory_Avail-D17,0)","v":0}]
[]
[null,"    Gross profit (Loss)",null,null,{"$f":"IF(OR(Net_Sales,COGS),Net_Sales-COGS,0)","v":0}]
[]
[null,"Expenses"]
[null,"Advertising"]
[null,"Amortisation"]
[null,"Bad debts"]
[null,"Bank charges"]
[null,"Charitable contributions"]
[null,"Commissions"]
[null,"Contract labour"]
[null,"Depreciation"]
[null,"Dues and subscriptions"]
[null,"Employee benefit programmes"]
[null,"Insurance "]
[null,"Interest"]
[null,"Legal and professional fees"]
[null,"Licences and fees"]
[null,"Miscellaneous"]
[null,"Office expense"]
[null,"Payroll taxes"]
[null,"Postage"]
[null,"Rent"]
[null,"Repairs and maintenance"]
[null,"Supplies"]
[null,"Telephone no."]
[null,"Travel"]
[null,"Utilities"]
[null,"Vehicle expenses"]
[null,"Wages"]
[null,"    Total expenses",null,null,{"$f":"IF(SUM(D23:D48),SUM(D23:D48),0)","v":0}]
[]
[null,"    Net operating income",null,null,{"$f":"IF(OR(Gross_Profit,Total_Expenses),Gross_Profit-Total_Expenses,0)","v":0}]
[]
[null,"Other income"]
[null,"Gain (loss) on sale of assets"]
[null,"Interest income"]
[null,"    Total other income",null,null,{"$f":"IF(OR(D54<>0,D55<>0),D54+D55,0)","v":0}]
[]
[null,"    Net income (Loss)",null,null,{"$f":"IF(OR(Op_Income,Other_Income),Op_Income+Other_Income,0)","v":0}]