Balance Sheet and Income Statement Builder
Prepare balance sheet and income statement reports with a Uniform Chart of Accounts flow. Review automatic financial analyses and export results to Excel.
Sample data has been entered. Click the Clear All button to clear all data, then enter your own data or upload from Excel.
Analysis Period (required)
Period selection is required for turnovers, ROA/ROE and DSO/DIO/DPO. Use a date range, a preset (3/6/9/12 months), or enter days directly. Annualized ratios stay blank until a period is chosen.
Enter a valid date range or period days.
End cannot be before start; period days must be 1 or greater.
| Account Code | Account Name | Balance Class | Account Type | Amount |
|---|---|---|---|---|
| 100 | Cash | Cash and Cash Equivalents | Current Asset | |
| 101 | Received Checks | Cash and Cash Equivalents | Current Asset | |
| 102 | Banks | Cash and Cash Equivalents | Current Asset | |
| 103 | Issued Checks and Payment Orders (-) | Cash and Cash Equivalents | Current Asset | |
| 108 | Other Cash and Cash Equivalents | Cash and Cash Equivalents | Current Asset | |
| 110 | Shares | Marketable Securities | Current Asset | |
| 111 | Private Sector Bonds, Notes and Bills | Marketable Securities | Current Asset | |
| 112 | Public Sector Bonds, Notes and Bills | Marketable Securities | Current Asset | |
| 118 | Other Marketable Securities | Marketable Securities | Current Asset | |
| 119 | Provision for Impairment of Marketable Securities (-) | Marketable Securities | Current Asset | |
| 120 | Trade Receivables | Trade Receivables | Current Asset | |
| 121 | Notes Receivable | Trade Receivables | Current Asset | |
| 122 | Rediscount of Notes Receivable (-) | Trade Receivables | Current Asset | |
| 124 | Unearned Financial Lease Interest Income (-) | Trade Receivables | Current Asset | |
| 126 | Deposits and Guarantees Given | Trade Receivables | Current Asset | |
| 127 | Other Trade Receivables Notes and Bills | Trade Receivables | Current Asset | |
| 128 | Doubtful Ticari Receivables | Trade Receivables | Current Asset | |
| 129 | Doubtful Ticari Receivables Provision (-) | Trade Receivables | Current Asset | |
| 131 | From Shareholders Receivables | Other Receivables | Current Asset | |
| 132 | From Affiliates Receivables | Other Receivables | Current Asset | |
| 133 | From Subsidiaries Receivables | Other Receivables | Current Asset | |
| 135 | From Personnel Receivables | Other Receivables | Current Asset | |
| 136 | Other Miscellaneous Receivables | Other Receivables | Current Asset | |
| 137 | Rediscount of Other Notes Receivable (-) | Other Receivables | Current Asset | |
| 138 | Doubtful Other Receivables | Other Receivables | Current Asset | |
| 139 | Provision for Doubtful Other Receivables (-) | Other Receivables | Current Asset | |
| 150 | Raw Materials and Supplies | Inventories | Current Asset | |
| 151 | Work in Progress - Production | Inventories | Current Asset | |
| 152 | Finished Goods | Inventories | Current Asset | |
| 153 | Merchandise | Inventories | Current Asset | |
| 157 | Other Inventories | Inventories | Current Asset | |
| 158 | Provision for Inventory Impairment (-) | Inventories | Current Asset | |
| 159 | Advances Paid for Orders | Inventories | Current Asset | |
| 170 | -178. Long-Term Construction and Repair Costs | Long-Term Construction and Repair Costs | Current Asset | |
| 178 | Inflation Adjustment for Long-Term Construction | Long-Term Construction and Repair Costs | Current Asset | |
| 179 | Advances Given to Subcontractors | Long-Term Construction and Repair Costs | Current Asset | |
| 180 | Prepaid Expenses (Short-Term) | Prepaid Expenses and Accruals (Next Months) | Current Asset | |
| 181 | Accrued Income | Prepaid Expenses and Accruals (Next Months) | Current Asset | |
| 190 | Carry-Forward VAT | Other Current Assets | Current Asset | |
| 191 | Deductible VAT | Other Current Assets | Current Asset | |
| 192 | Other VAT | Other Current Assets | Current Asset | |
| 193 | Prepaid Taxes and Funds | Other Current Assets | Current Asset | |
| 195 | Work Advances | Other Current Assets | Current Asset | |
| 196 | Personnel Advances | Other Current Assets | Current Asset | |
| 197 | Inventory Count and Receipt Shortages | Other Current Assets | Current Asset | |
| 198 | Other Miscellaneous Current Assets | Other Current Assets | Current Asset | |
| 199 | Provision for Other Current Assets (-) | Other Current Assets | Current Asset | |
| 220 | Trade Receivables | Trade Receivables | Non-Current Asset | |
| 221 | Notes Receivable | Trade Receivables | Non-Current Asset | |
| 222 | Rediscount of Notes Receivable (-) | Trade Receivables | Non-Current Asset | |
| 224 | Unearned Financial Lease Interest Income (-) | Trade Receivables | Non-Current Asset | |
| 226 | Deposits and Guarantees Given | Trade Receivables | Non-Current Asset | |
| 229 | Provision for Doubtful Receivables (-) | Trade Receivables | Non-Current Asset | |
| 231 | From Shareholders Receivables | Other Receivables | Non-Current Asset | |
| 232 | From Affiliates Receivables | Other Receivables | Non-Current Asset | |
| 233 | From Subsidiaries Receivables | Other Receivables | Non-Current Asset | |
| 235 | From Personnel Receivables | Other Receivables | Non-Current Asset | |
| 236 | Other Miscellaneous Receivables | Other Receivables | Non-Current Asset | |
| 237 | Rediscount of Other Receivable Notes (-) | Other Receivables | Non-Current Asset | |
| 238 | REDISCOUNT OF OTHER RECEIVABLE NOTES (-) | Other Receivables | Non-Current Asset | |
| 239 | Doubtful Other Receivables Provision (-) | Other Receivables | Non-Current Asset | |
| 240 | Tied Marketable Securities | Financial Non-Current Assets | Non-Current Asset | |
| 241 | Provision for Impairment of Tied Securities (-) | Financial Non-Current Assets | Non-Current Asset | |
| 242 | Affiliates | Financial Non-Current Assets | Non-Current Asset | |
| 243 | To Affiliates Capital Commitments (-) | Financial Non-Current Assets | Non-Current Asset | |
| 244 | Provision for Impairment of Affiliate Capital Shares (-) | Financial Non-Current Assets | Non-Current Asset | |
| 245 | Subsidiaries | Financial Non-Current Assets | Non-Current Asset | |
| 246 | To Subsidiaries Capital Commitments (-) | Financial Non-Current Assets | Non-Current Asset | |
| 247 | Provision for Impairment of Subsidiary Capital Shares (-) | Financial Non-Current Assets | Non-Current Asset | |
| 248 | Other Financial Non-Current Assets | Financial Non-Current Assets | Non-Current Asset | |
| 249 | Provision for Other Financial Non-Current Assets (-) | Financial Non-Current Assets | Non-Current Asset | |
| 250 | Land and Plots | Tangible Non-Current Assets | Non-Current Asset | |
| 251 | Underground and Aboveground Structures | Tangible Non-Current Assets | Non-Current Asset | |
| 252 | Buildings | Tangible Non-Current Assets | Non-Current Asset | |
| 253 | Plant, Machinery and Equipment | Tangible Non-Current Assets | Non-Current Asset | |
| 254 | Vehicles | Tangible Non-Current Assets | Non-Current Asset | |
| 255 | Fixtures and Equipment | Tangible Non-Current Assets | Non-Current Asset | |
| 256 | Other Tangible Non-Current Assets | Tangible Non-Current Assets | Non-Current Asset | |
| 257 | Accumulated Depreciation (-) | Tangible Non-Current Assets | Non-Current Asset | |
| 258 | Construction in Progress | Tangible Non-Current Assets | Non-Current Asset | |
| 259 | Advances Given | Tangible Non-Current Assets | Non-Current Asset | |
| 260 | Rights | Intangible Non-Current Assets | Non-Current Asset | |
| 261 | Goodwill | Intangible Non-Current Assets | Non-Current Asset | |
| 262 | Organization and Formation Expenses | Intangible Non-Current Assets | Non-Current Asset | |
| 263 | Research and Development Expenses | Intangible Non-Current Assets | Non-Current Asset | |
| 264 | Special Costs | Intangible Non-Current Assets | Non-Current Asset | |
| 267 | Other Intangible Duran Assets | Intangible Non-Current Assets | Non-Current Asset | |
| 268 | Accumulated Depreciation (-) | Intangible Non-Current Assets | Non-Current Asset | |
| 269 | Advances Given | Intangible Non-Current Assets | Non-Current Asset | |
| 271 | Exploration Expenses | Depletable Assets | Non-Current Asset | |
| 272 | Preparation and Development Expenses | Depletable Assets | Non-Current Asset | |
| 277 | Other Depletable Assets | Depletable Assets | Non-Current Asset | |
| 278 | Accumulated Depletion (-) | Depletable Assets | Non-Current Asset | |
| 279 | Advances Given | Depletable Assets | Non-Current Asset | |
| 280 | Prepaid Expenses (Long-Term) | Prepaid Expenses and Accruals (Future Years) | Non-Current Asset | |
| 281 | Accrued Income | Prepaid Expenses and Accruals (Future Years) | Non-Current Asset | |
| 291 | Deductible in Future Years KDV | Other Non-Current Assets | Non-Current Asset | |
| 292 | Other VAT | Other Non-Current Assets | Non-Current Asset | |
| 293 | Inventories for Future Years | Other Non-Current Assets | Non-Current Asset | |
| 294 | Inventories and Tangible Non-Current Assets Held for Disposal | Other Non-Current Assets | Non-Current Asset | |
| 295 | Prepaid Taxes and Funds | Other Non-Current Assets | Non-Current Asset | |
| 297 | Other Miscellaneous Duran Assets | Other Non-Current Assets | Non-Current Asset | |
| 298 | Provision for Inventory Impairment (-) | Other Non-Current Assets | Non-Current Asset | |
| 299 | Accumulated Depreciation (-) | Other Non-Current Assets | Non-Current Asset | |
| 300 | Bank Loans | Financial Liabilities | Short-Term Liability | |
| 301 | Liabilities from Financial Leasing Transactions | Financial Liabilities | Short-Term Liability | |
| 302 | Deferred Financial Leasing Borrowing Costs (-) | Financial Liabilities | Short-Term Liability | |
| 303 | Long-Term Kredilerin Anapara Installments ve Interest | Financial Liabilities | Short-Term Liability | |
| 304 | Bond Principal Debt, Installments and Interest | Financial Liabilities | Short-Term Liability | |
| 305 | Issued Bills ve Noteler | Financial Liabilities | Short-Term Liability | |
| 306 | Issued Other Marketable Securities | Financial Liabilities | Short-Term Liability | |
| 308 | Securities Issue Differences (-) | Financial Liabilities | Short-Term Liability | |
| 309 | Other Mali Debts | Financial Liabilities | Short-Term Liability | |
| 320 | Trade Payables | Trade Payables | Short-Term Liability | |
| 321 | Notes Payable | Trade Payables | Short-Term Liability | |
| 322 | Rediscount of Notes Payable (-) | Trade Payables | Short-Term Liability | |
| 326 | Deposits and Guarantees Received | Trade Payables | Short-Term Liability | |
| 329 | Other Ticari Debts | Trade Payables | Short-Term Liability | |
| 331 | To Shareholders Debts | Other Payables | Short-Term Liability | |
| 332 | To Affiliates Debts | Other Payables | Short-Term Liability | |
| 333 | To Subsidiaries Debts | Other Payables | Short-Term Liability | |
| 335 | To Personnel Debts | Other Payables | Short-Term Liability | |
| 336 | Other Miscellaneous Debts | Other Payables | Short-Term Liability | |
| 337 | Rediscount of Other Notes Payable (-) | Other Payables | Short-Term Liability | |
| 339 | OTHER MISCELLANEOUS PAYABLES | Other Payables | Short-Term Liability | |
| 340 | Advances Received for Orders | Advances Received | Short-Term Liability | |
| 349 | Other Advances Received | Advances Received | Short-Term Liability | |
| 350 | Progress Billings from Long-Term Construction and Repair | Progress Billings from Long-Term Construction and Repair | Short-Term Liability | |
| 358 | Inflation Adjustment for Long-Term Construction | Progress Billings from Long-Term Construction and Repair | Short-Term Liability | |
| 360 | Payable Tax ve Funds | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 361 | Social Security Deductions Payable | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 368 | Overdue, Deferred or Installment Taxes and Other Liabilities | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 369 | Payable Other Liabilities | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 370 | Provision for Corporate Tax and Other Legal Liabilitiesi | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 371 | Prepaid Tax and Other Liabilities on Period Profit (-) | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 372 | Provision for Severance Pay | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 373 | Cost Expenses Provision | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 379 | Other Provisions for Liabilities and Expenses | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 380 | Deferred Income (Short-Term) | Deferred Income and Expense Accruals (Short-Term) | Short-Term Liability | |
| 381 | Accrued Expenses | Deferred Income and Expense Accruals (Short-Term) | Short-Term Liability | |
| 391 | Calculated VAT | Other Short-Term Liabilities | Short-Term Liability | |
| 392 | Other VAT | Other Short-Term Liabilities | Short-Term Liability | |
| 393 | Head Office and Branches Current Account | Other Short-Term Liabilities | Short-Term Liability | |
| 397 | Inventory Count and Receipt Surpluses | Other Short-Term Liabilities | Short-Term Liability | |
| 399 | Other Miscellaneous Liabilities | Other Short-Term Liabilities | Short-Term Liability | |
| 400 | Bank Loans | Financial Liabilities | Long-Term Liability | |
| 401 | Liabilities from Financial Leasing Transactions | Financial Liabilities | Long-Term Liability | |
| 402 | Deferred Financial Leasing Borrowing Costs (-) | Financial Liabilities | Long-Term Liability | |
| 405 | Issued Bondler | Financial Liabilities | Long-Term Liability | |
| 407 | Issued Other Marketable Securities | Financial Liabilities | Long-Term Liability | |
| 408 | Securities Issue Difference (-) | Financial Liabilities | Long-Term Liability | |
| 409 | Other Mali Debts | Financial Liabilities | Long-Term Liability | |
| 420 | Trade Payables | Trade Payables | Long-Term Liability | |
| 421 | Notes Payable | Trade Payables | Long-Term Liability | |
| 422 | Rediscount of Notes Payable (-) | Trade Payables | Long-Term Liability | |
| 426 | Deposits and Guarantees Received | Trade Payables | Long-Term Liability | |
| 429 | Other Ticari Debts | Trade Payables | Long-Term Liability | |
| 431 | To Shareholders Debts | Other Payables | Long-Term Liability | |
| 432 | To Affiliates Debts | Other Payables | Long-Term Liability | |
| 433 | To Subsidiaries Debts | Other Payables | Long-Term Liability | |
| 436 | Other Miscellaneous Debts | Other Payables | Long-Term Liability | |
| 437 | Rediscount of Other Payable Notes (-) | Other Payables | Long-Term Liability | |
| 438 | Deferred or Installment Debts Owed to Public Authorities | Other Payables | Long-Term Liability | |
| 439 | OTHER MISCELLANEOUS PAYABLES | Other Payables | Long-Term Liability | |
| 440 | Advances Received for Orders | Advances Received | Long-Term Liability | |
| 449 | Other Advances Received | Advances Received | Long-Term Liability | |
| 472 | Provision for Severance Pay | Provisions for Liabilities and Expenses | Long-Term Liability | |
| 479 | Other Provisions for Liabilities and Expenses | Provisions for Liabilities and Expenses | Long-Term Liability | |
| 480 | Deferred Income (Long-Term) | Deferred Income and Expense Accruals (Long-Term) | Long-Term Liability | |
| 481 | Accrued Expenses | Deferred Income and Expense Accruals (Long-Term) | Long-Term Liability | |
| 492 | VAT Deferred to Future Years or to Be Written Off | Other Long-Term Liabilities | Long-Term Liability | |
| 493 | Facility Participation Shares | Other Long-Term Liabilities | Long-Term Liability | |
| 499 | Other Miscellaneous Long-Term Liabilities | Other Long-Term Liabilities | Long-Term Liability | |
| 500 | Capital | Paid-in Capital | Equity | |
| 501 | Unpaid Capital (-) | Paid-in Capital | Equity | |
| 502 | Positive Capital Adjustment Differences | Paid-in Capital | Equity | |
| 503 | Negative Capital Adjustment Differences (-) | Paid-in Capital | Equity | |
| 520 | Share Issue Primleri | Capital Reserves | Equity | |
| 521 | Share Cancellation Profits | Capital Reserves | Equity | |
| 522 | Revaluation Increases of Tangible Fixed Assets | Capital Reserves | Equity | |
| 523 | Revaluation Increases of Affiliates | Capital Reserves | Equity | |
| 524 | Cost Increase Fund | Capital Reserves | Equity | |
| 529 | Other Capital Reserves | Capital Reserves | Equity | |
| 540 | Statutory Reserves | Profit Reserves | Equity | |
| 541 | Statutory Reserves | Profit Reserves | Equity | |
| 542 | Extraordinary Reserves | Profit Reserves | Equity | |
| 548 | Other Profit Reserves | Profit Reserves | Equity | |
| 549 | Special Funds | Profit Reserves | Equity | |
| 570 | Retained Earnings from Prior Years | Retained Earnings | Equity | |
| 580 | Accumulated Losses from Prior Years (-) | Prior Year Losses | Equity | |
| 590 | Net Profit for the Period | Net Profit/Loss for the Period | Equity | |
| 591 | Net Loss for the Period (-) | Net Profit/Loss for the Period | Equity |
Totals and Check
Total Assets32,096,075.00
Total Liabilities-31,986,329.00
Total Equity0.00
Liabilities + Equity-31,986,329.00
Total Revenue6,206,450.00
Total Expense6,065,750.00
Net Profit/Loss-109,746.00
Balance difference: 109,746.00
DETAILED BALANCE SHEET
ASSETS
I- CURRENT ASSETS
A- Cash and Cash Equivalents955,700.00
100Cash627,200.00
101Received Checks153,250.00
102Banks161,500.00
103Issued Checks and Payment Orders (-)-172,500.00
108Other Cash and Cash Equivalents186,250.00
B- Marketable Securities641,250.00
110Shares202,750.00
111Private Sector Bonds, Notes and Bills222,000.00
112Public Sector Bonds, Notes and Bills244,000.00
118Other Marketable Securities268,750.00
119Provision for Impairment of Marketable Securities (-)-296,250.00
C- Trade Receivables559,500.00
120Trade Receivables326,500.00
121Notes Receivable162,875.00
122Rediscount of Notes Receivable (-)-183,500.00
124Unearned Financial Lease Interest Income (-)-206,875.00
126Deposits and Guarantees Given233,000.00
127Other Trade Receivables Notes and Bills261,875.00
128Doubtful Ticari Receivables293,500.00
129Doubtful Ticari Receivables Provision (-)-327,875.00
D- Other Receivables1,633,250.00
131From Shareholders Receivables365,000.00
132From Affiliates Receivables404,875.00
133From Subsidiaries Receivables447,500.00
135From Personnel Receivables492,875.00
136Other Miscellaneous Receivables178,000.00
137Rediscount of Other Notes Receivable (-)-213,750.00
138Doubtful Other Receivables252,250.00
139Provision for Doubtful Other Receivables (-)-293,500.00
E- Inventories2,243,000.00
150Raw Materials and Supplies337,500.00
151Work in Progress - Production384,250.00
152Finished Goods433,750.00
153Merchandise486,000.00
157Other Inventories541,000.00
158Provision for Inventory Impairment (-)-598,750.00
159Advances Paid for Orders659,250.00
F- Long-Term Construction and Repair Costs734,750.00
170-178. Long-Term Construction and Repair Costs193,125.00
178Inflation Adjustment for Long-Term Construction244,000.00
179Advances Given to Subcontractors297,625.00
G- Prepaid Expenses and Accruals (Next Months)767,125.00
180Prepaid Expenses (Short-Term)354,000.00
181Accrued Income413,125.00
H- Other Current Assets4,013,875.00
190Carry-Forward VAT475,000.00
191Deductible VAT539,625.00
192Other VAT607,000.00
193Prepaid Taxes and Funds677,125.00
195Work Advances750,000.00
196Personnel Advances825,625.00
197Inventory Count and Receipt Shortages208,250.00
198Other Miscellaneous Current Assets274,250.00
199Provision for Other Current Assets (-)-343,000.00
II- NON-CURRENT ASSETS
A- Ticari Receivables-393,250.00
220Trade Receivables479,500.00
221Notes Receivable553,750.00
222Rediscount of Notes Receivable (-)-630,750.00
224Unearned Financial Lease Interest Income (-)-710,500.00
226Deposits and Guarantees Given793,000.00
229Provision for Doubtful Receivables (-)-878,250.00
B- Other Receivables1,243,625.00
231From Shareholders Receivables966,250.00
232From Affiliates Receivables1,057,000.00
233From Subsidiaries Receivables288,375.00
235From Personnel Receivables369,500.00
236Other Miscellaneous Receivables453,375.00
237Rediscount of Other Receivable Notes (-)-540,000.00
238REDISCOUNT OF OTHER RECEIVABLE NOTES (-)-629,375.00
239Doubtful Other Receivables Provision (-)-721,500.00
C- Financial Non-Current Assets-2,123,625.00
240Tied Marketable Securities816,375.00
241Provision for Impairment of Tied Securities (-)-914,000.00
242Affiliates1,014,375.00
243To Affiliates Capital Commitments (-)-1,117,500.00
244Provision for Impairment of Affiliate Capital Shares (-)-1,223,375.00
245Subsidiaries303,500.00
246To Subsidiaries Capital Commitments (-)-399,750.00
247Provision for Impairment of Subsidiary Capital Shares (-)-498,750.00
248Other Financial Non-Current Assets600,500.00
249Provision for Other Financial Non-Current Assets (-)-705,000.00
D- Tangible Non-Current Assets7,672,250.00
250Land and Plots812,250.00
251Underground and Aboveground Structures922,250.00
252Buildings1,035,000.00
253Plant, Machinery and Equipment1,150,500.00
254Vehicles1,268,750.00
255Fixtures and Equipment1,389,750.00
256Other Tangible Non-Current Assets318,625.00
257Accumulated Depreciation (-)-430,000.00
258Construction in Progress544,125.00
259Advances Given661,000.00
E- Intangible Non-Current Assets5,352,000.00
260Rights780,625.00
261Goodwill903,000.00
262Organization and Formation Expenses1,028,125.00
263Research and Development Expenses1,156,000.00
264Special Costs1,286,625.00
267Other Intangible Duran Assets1,420,000.00
268Accumulated Depreciation (-)-1,556,125.00
269Advances Given333,750.00
F- Depletable Assets1,908,750.00
271Exploration Expenses460,250.00
272Preparation and Development Expenses589,500.00
277Other Depletable Assets721,500.00
278Accumulated Depletion (-)-856,250.00
279Advances Given993,750.00
G- Prepaid Expenses and Accruals (Future Years)2,411,000.00
280Prepaid Expenses (Long-Term)1,134,000.00
281Accrued Income1,277,000.00
H- Other Non-Current Assets4,476,875.00
291Deductible in Future Years KDV1,422,750.00
292Other VAT1,571,250.00
293Inventories for Future Years1,722,500.00
294Inventories and Tangible Non-Current Assets Held for Disposal348,875.00
295Prepaid Taxes and Funds490,500.00
297Other Miscellaneous Duran Assets634,875.00
298Provision for Inventory Impairment (-)-782,000.00
299Accumulated Depreciation (-)-931,875.00
LIABILITIES & EQUITY
I- SHORT-TERM LIABILITIES
A- Financial Liabilities-6,045,125.00
300Bank Loans-969,500.00
301Liabilities from Financial Leasing Transactions-1,124,875.00
302Deferred Financial Leasing Borrowing Costs (-)1,283,000.00
303Long-Term Kredilerin Anapara Installments ve Interest-1,443,875.00
304Bond Principal Debt, Installments and Interest-1,607,500.00
305Issued Bills ve Noteler-1,773,875.00
306Issued Other Marketable Securities-249,000.00
308Securities Issue Differences (-)405,750.00
309Other Mali Debts-565,250.00
B- Trade Payables-3,194,500.00
320Trade Payables-727,500.00
321Notes Payable-892,500.00
322Rediscount of Notes Payable (-)1,060,250.00
326Deposits and Guarantees Received-1,230,750.00
329Other Ticari Debts-1,404,000.00
C- Other Payables-6,156,500.00
331To Shareholders Debts-1,580,000.00
332To Affiliates Debts-1,758,750.00
333To Subsidiaries Debts-1,940,250.00
335To Personnel Debts-264,125.00
336Other Miscellaneous Debts-436,000.00
337Rediscount of Other Notes Payable (-)610,625.00
339OTHER MISCELLANEOUS PAYABLES-788,000.00
D- Advances Received-2,119,125.00
340Advances Received for Orders-968,125.00
349Other Advances Received-1,151,000.00
E- Taxes and Statutory Liabilities Payable-6,012,000.00
360Payable Tax ve Funds-1,716,125.00
361Social Security Deductions Payable-1,910,000.00
368Overdue, Deferred or Installment Taxes and Other Liabilities-2,106,625.00
369Payable Other Liabilities-279,250.00
F- Provisions for Liabilities and Expenses-2,508,954.00
370Provision for Corporate Tax and Other Legal Liabilities-30,954.00
371Prepaid Tax and Other Liabilities on Period Profit (-)656,000.00
372Provision for Severance Pay-848,500.00
373Cost Expenses Provision-1,043,750.00
379Other Provisions for Liabilities and Expenses-1,241,750.00
G- Deferred Income and Accruals (Next Months)-3,088,500.00
380Deferred Income (Short-Term)-1,442,500.00
381Accrued Expenses-1,646,000.00
II- LONG-TERM LIABILITIES
III- EQUITY
Total Assets32,096,075.00
Total Liabilities & Equity-31,986,329.00
DETAILED INCOME STATEMENT
A- Gross Sales-1,886,150.00
600Domestic Sales-1,500,800.00
601Export Sales-187,800.00
602Other Income-197,550.00
B- Sales Deductions435,150.00
610Sales Returns (-)126,200.00
611Sales Discounts (-)143,750.00
612Other Deductions (-)165,200.00
NET SALES-1,451,000.00
C- Cost of Sales777,800.00
620Cost of Sold Finished Goods Costi (-)190,550.00
621Cost of Sold Merchandise Costi (-)219,800.00
622Cost of Sold Hizmet Costi (-)252,950.00
623Cost of Other Sales (-)114,500.00
GROSS PROFIT OR LOSS-673,200.00
D- Operating Expenses499,500.00
630Research and Development Expenses (-)137,900.00
631Marketing, Sales and Distribution Expenses (-)165,200.00
632General Administrative Expenses (-)196,400.00
OPERATING PROFIT OR LOSS-173,700.00
E- Other Operating Income and Gains-3,545,250.00
640From Affiliates Dividend Income-316,500.00
641From Subsidiaries Dividend Income-355,500.00
642Interest Income-398,400.00
643Commission Income-445,200.00
644Reversal of Provisions-495,900.00
645Gains on Sale of Marketable Securities-217,050.00
646Foreign Exchange Profits-258,000.00
647Rediscount Interest Income-302,850.00
648Inflation Adjustment Profits-351,600.00
649Other Ordinary Income and Gains-404,250.00
F- Other Operating Expenses and Losses2,509,700.00
653Commission Expenses (-)375,800.00
654Provision Expenses (-)436,250.00
655Losses on Sale of Marketable Securities (-)500,600.00
656Foreign Exchange Losses (-)568,850.00
657Rediscount Interest Expenses (-)149,600.00
658Inflation Adjustment Losses (-)208,100.00
659Other Ordinary Expenses and Losses (-)270,500.00
G- Finance Expenses743,800.00
660Short-Term Debtlanma Expenses (-)336,800.00
661Long-Term Debtlanma Expenses (-)407,000.00
ORDINARY PROFIT OR LOSS-465,450.00
H- Extraordinary Income and Gains-1,210,200.00
671Prior Period Income and Gains-566,100.00
679Other Extraordinary Income and Gains-644,100.00
I- Extraordinary Expenses and Losses1,534,950.00
680Çalışmayan Kısım Gider ve Losses (-)641,000.00
681Prior Period Expenses and Losses (-)726,800.00
689Other Extraordinary Expenses and Losses (-)167,150.00
Net Period Profit/Loss-109,746.00
AUTOMATIC FINANCIAL ANALYSES
Method: Turnovers, ROA, ROE and asset turnover are annualized for the selected period (—). DSO/DIO/DPO use period days instead of fixed 365. Balance-sheet ratios use period-end balances. Without opening balances, results are approximate.
DuPont Analysis — Why Is ROE at This Level?
ROE = Net Profit Margin × Asset Turnover × Financial Leverage. Shows which component drives a low/high ROE.
Net Profit Margin
7.56%
×
Asset Turnover
-
×
Financial Leverage
-
≈ ROE
ROE
-
Product result: -
If left blank, income-statement lines whose names include “amortization/depreciation” are summed automatically; otherwise EBITDA ≈ Operating Profit. You can also enter the period amount manually.
Advanced Analysis (EBITDA, Turnover, Cash Cycle)
EBITDA
173,700.00
If depreciation is blank ≈ Operating profit
EBITDA Margin
11.97%
Status: Watch
Interest Coverage Ratio
0.23
Status: Weak
Receivables Turnover
-
Annualized ratios require a valid period date range.
Inventory Turnover
-
Annualized ratios require a valid period date range.
Payables Turnover
-
Annualized ratios require a valid period date range.
Days Sales Outstanding
-
Annualized ratios require a valid period date range.
Days Inventory Outstanding
-
Annualized ratios require a valid period date range.
Days Payables Outstanding
-
Annualized ratios require a valid period date range.
Cash Conversion Cycle (days)
-
Annualized ratios require a valid period date range.
Current Ratio (Current Assets / ST Liabilities)
0.36
Status: Weak
Quick Ratio
0.29
Status: Weak
Net Working Capital
-20,437,879.00
Current assets − short-term liabilities
Debt / Equity
-
Status: Insufficient data
Debt Ratio
99.66%
Status: Weak
Equity Ratio
0.00%
Status: Weak
Brüt Kâr Marjı
46.40%
Status: Strong
Faaliyet Kâr Marjı
11.97%
Status: Watch
Net Profit Margin
7.56%
Status: Watch
Pre-Tax Profit Margin
9.70%
Status: Watch
Expense / Revenue Ratio
97.73%
Status: Weak
ROA (Return on Assets)
-
Annualized ratios require a valid period date range.
ROE (Return on Equity)
-
Annualized ratios require a valid period date range.
Asset Turnover
-
Annualized ratios require a valid period date range.
Cash Ratio (Cash Equivalents / ST Liabilities)
0.03
Status: Weak
Short-Term Debt Share (in Total Debt)
100.00%
Status: Weak
Long-Term Debt Share (in Total Debt)
0.00%
Informational only; not scored strong/weak by itself (see ST debt share for maturity risk)
Non-Current Asset Ratio
64.02%
Share of long-term assets in total assets
Financial Leverage (Assets / Equity)
-
Status: Insufficient data
Effective Tax Rate
22.00%
Tax ÷ profit before tax
Related Topics on This Page
Balance sheet preparation 2026 - Chart of accounts classificationIncome statement preparation 2026 - Period profit and loss analysisFinancial ratio analysis 2026 - Liquidity leverage profitability metricsAccounting reporting 2026 - Excel export for balance sheet and income statement
Frequently Asked Questions
You can enter 3-digit chart-of-accounts codes and related amounts. The tool classifies lines automatically and builds both statements.