Example Statement Profit Or Loss (SOPL) Format

XYZ SDH BHD

Statement of Profit or Loss Ended 31 December 20X2

	RM	RM	RM
Sales		XXX
LESS:Return Inward		XXX
Net Sales			XXX
LESS: Cost Of Good Sold
Opening Stock		XXX
Purchase	XXX
LESS: Return Outward	XXX
Net Purchase	XXX
ADD: Carriage Inward	XXX
Import Duties	XXX
Cost of Purchases		XXX
LESS: Closing Stock		XXX
Cost of Good Sold			XXX
GROSS PROFIT			XXX
ADD: Revenue
Discount Received		XXX
Rent Received		XXX
Decreases in Allowance for Doubtful Debt		XXX
Bad Debt Recovered		XXX
			XXX
			XXX
LESS: Expenses
Increases in Allowance For Doubful Debt		XXX
Depreciation of Asset		XXX
Discount Allowed		XXX
Electricity		XXX
Rent		XXX
Bad debt		XXX
Carriage Outward			XXX
NET PROFIT			XXX