Purpose of Generator

This financial statements generator helps enterprises quickly generate three core financial statements: Income Statement, Balance Sheet, and Cash Flow Statement. By entering key financial data, you can obtain standardized financial statements for financial analysis, decision-making, and external reporting purposes.

Input Field Instructions

1. Income Statement Data

• Revenue (¥): Total annual operating revenue of the enterprise (unit: yuan).
• Cost of Goods Sold (¥): Total direct costs of selling goods or providing services (unit: yuan).
• Operating Expenses (¥): All operating expenses including sales expenses, administrative expenses, and financial expenses (unit: yuan).
• Other Income (¥): Income generated from non-main business activities (unit: yuan).
• Other Expenses (¥): Expenses incurred from non-main business activities (unit: yuan).

2. Balance Sheet Data

• Cash (¥): Total cash and cash equivalents held by the enterprise (unit: yuan).
• Accounts Receivable (¥): Outstanding sales proceeds that have not been collected (unit: yuan).
• Inventory (¥): Value of inventory such as goods, raw materials, etc. (unit: yuan).
• Fixed Assets (¥): Net value of long-term assets like buildings, equipment, etc. (unit: yuan).
• Accounts Payable (¥): Outstanding purchase payments that have not been settled (unit: yuan).
• Loans (¥): Total short-term and long-term loans of the enterprise (unit: yuan).
• Owner's Equity (¥): Capital invested by shareholders and accumulated retained earnings (unit: yuan).

Generated Statement Explanations

1. Income Statement

The Income Statement reflects the operating results of the enterprise over a specific accounting period, including items such as revenue, costs, expenses, and profits. Through the Income Statement, you can understand the enterprise's profitability and operational efficiency.

2. Balance Sheet

The Balance Sheet reflects the financial position of the enterprise at a specific date, consisting of three parts: assets, liabilities, and owner's equity. The Balance Sheet follows the accounting equation "Assets = Liabilities + Owner's Equity" and shows the enterprise's financial structure and solvency.

3. Cash Flow Statement

The Cash Flow Statement reflects the cash inflows and outflows of the enterprise over a specific accounting period, divided into three sections: operating activities, investing activities, and financing activities. The Cash Flow Statement helps you understand the enterprise's cash flow situation and fund management capabilities.

Calculation Logic

1. Income Statement

• Gross Profit: Revenue - Cost of Goods Sold
• Operating Profit: Gross Profit - Operating Expenses
• Total Profit: Operating Profit + Other Income - Other Expenses
• Net Profit: Total Profit (income tax not considered in this calculator)

2. Balance Sheet

• Current Assets: Cash + Accounts Receivable + Inventory
• Total Assets: Current Assets + Fixed Assets
• Current Liabilities: Accounts Payable
• Total Liabilities: Current Liabilities + Loans
• Owner's Equity: Direct input (should equal Total Assets - Total Liabilities)

Usage Examples

Example: Annual Financial Data of a Small Enterprise

• Revenue: ¥5,000,000
• Cost of Goods Sold: ¥3,000,000
• Operating Expenses: ¥1,200,000
• Other Income: ¥100,000
• Other Expenses: ¥50,000
• Cash: ¥800,000
• Accounts Receivable: ¥600,000
• Inventory: ¥400,000
• Fixed Assets: ¥2,000,000
• Accounts Payable: ¥300,000
• Loans: ¥1,500,000
• Owner's Equity: ¥2,000,000

The generated Income Statement will show:

• Gross Profit: ¥5,000,000 - ¥3,000,000 = ¥2,000,000
• Operating Profit: ¥2,000,000 - ¥1,200,000 = ¥800,000
• Total Profit: ¥800,000 + ¥100,000 - ¥50,000 = ¥850,000

Notes

• Please ensure the input data is accurate, as the quality of the financial statements depends on the accuracy of the input data.
• The Balance Sheet must satisfy the accounting equation "Assets = Liabilities + Owner's Equity". If not balanced, the system will prompt an error.
• This generator provides simplified financial statements suitable for basic financial analysis. For professional financial reports, please consult an accountant.
• You can export complete statement data using the "Export Full Report (CSV)" button for further analysis or archiving.
• The Cash Flow Statement is generated based on simplified assumptions. An actual Cash Flow Statement requires more detailed cash flow data.