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Family 6 · 12 components

Statements that foot.

The differentiator. Rule lines carry meaning and span the numeric column only; every statement carries its full header — entity, statement, resolved period, basis, framework, currency, scale and provenance — because a number without that scope is not a fact.

StatementToolbar · PeriodPicker

The basis is a control, not a footnote: the same ledger on cash and on accrual are different statements. A closed period is marked, and selecting one warns with the consequence.

PeriodPicker — FY starts in July, closed through 31 Aug 2026

ProfitAndLoss

Revenue → cost of revenue → gross profit → operating expenses → operating income → other → net income. Margin rows are percentages, not money, and are visually distinguished. EBITDA is not a P&L line: if shown, it sits below net income, reconciled. The account column and the header row freeze, the period columns can be hidden, and hovering a figure states its movement against the column beside it.

Acme Holdings, Inc.

Profit and loss

Month ended 30 September 2026

Accrual basis · US GAAP · USD · Generated 30 Sep 2026 · General ledger, posted entries only · generated 30 Sep 2026 18:04 PT

Profit and loss for Acme Holdings, Inc., Month ended 30 September 2026, accrual basis, in USD
AccountSep 2026Aug 2026Change%
Revenue
Product revenue▸40,900 US Dollar+9.3 percent
Subscriptions▸30,300 US Dollar+8.4 percent
One-time▸10,600 US Dollar+13.1 percent
Services revenue▸15,600 US Dollar+15.2 percent
Less: sales credits100 US Dollar+2.5 percent
Net revenue, subtotal▸56,600 US Dollar+10.5 percent
Cost of revenue
Hosting and infrastructure▸12,400 US Dollar+17.3 percent
Customer support1,700 US Dollar+4.3 percent
Total cost of revenue, subtotal▸14,100 US Dollar+12.7 percent
Gross profit, subtotal▸42,500 US Dollar+9.9 percent
Operating expenses
Research and development▸13,000 US Dollar+8.6 percent
Sales and marketing▸19,400 US Dollar+16.1 percent
General and administrative▸5,600 US Dollar+8.9 percent
Total operating expenses, subtotal▸38,000 US Dollar+11.4 percent
Operating income, subtotal4,500 US Dollar+4.8 percent
Other income and expense
Interest income230 US Dollar+8.0 percent
Foreign exchange gain / (loss)▸negative 1,650 US Dollarnegative 270.5 percent
Income tax expense▸1,400 US Dollar+7.2 percent
Net income, grand total▸4,480 US Dollar+5.7 percent
Margins
Gross margin79.0 percentage points79.4 percentage points
Operating margin16.6 percentage points17.5 percentage points
Net margin13.9 percentage points14.5 percentage points

† Figures are rounded once, at the display boundary. Parts may not sum.

Non-GAAP measures

Not defined by the framework. Every adjustment is named below.

Adjusted EBITDA

Reconciliation of Net income (US GAAP) to Adjusted EBITDA
Net income (US GAAP)GAAP82,880 US Dollar
Interest expense, net1,840 US Dollar
Income tax expense21,900 US Dollar
Depreciation and amortization7,120 US Dollar
Share-based compensation11,400 US Dollar
Adjusted EBITDANon-GAAP125,140 US Dollar

BalanceSheet

A balance sheet is a point in time, so this component takes a Date and not a range — “September 2026” is a category error the type system prevents. The accounting identity is checked and displayed per column, never assumed.

Acme Holdings, Inc.

Balance sheet

As of 30 Sep 2026

Accrual basis · US GAAP · USD · Generated 30 Sep 2026 · General ledger, posted entries only

Balance sheet for Acme Holdings, Inc., As of 30 Sep 2026, accrual basis, in USD
AccountAs of 30 Sep 2026As of 31 Dec 2025
Assets
Current assets
Cash and equivalents
Accounts receivable
Less: allowance for credit losses
Prepaid expenses
Total current assets, subtotal
Non-current assets
Property and equipment, net
Right-of-use assets
Total non-current assets, subtotal
Total assets, grand total
Liabilities
Accounts payable
Accrued liabilities
Deferred revenue
Current portion of long-term debt
Long-term debt, net of current portion
Total liabilities, subtotal
Equity
Paid-in capital
Retained earnings
Cumulative translation adjustment
Total equity, subtotal
Total liabilities and equity, grand total
30 Sep 2026:Assets 428,190 US DollarLiabilities 184,020 US DollarEquity 244,170 US DollarBalanced
31 Dec 2025:Assets 406,020 US DollarLiabilities 183,420 US DollarEquity 222,600 US DollarBalanced

CashFlowStatement

Beginning cash plus the net change equals ending cash, and ending cash equals the balance-sheet cash line. Both are asserted and both are shown — a cash flow statement that does not tie is a drawing.

Acme Holdings, Inc.

Statement of cash flows (indirect method)

Month ended 30 September 2026

Accrual basis · US GAAP · USD · Generated 30 Sep 2026

Statement of cash flows (indirect method) for Acme Holdings, Inc., Month ended 30 September 2026, accrual basis, in USD
AccountSep 2026Aug 2026
Operating activities
Net income82,880 US Dollar78,400 US Dollar
Depreciation and amortization7,120 US Dollar7,040 US Dollar
Share-based compensation11,400 US Dollar10,900 US Dollar
(Increase) / decrease in accounts receivablenegative 14,400 US Dollarnegative 8,200 US Dollar
(Increase) / decrease in prepaid expenses2,400 US Dollarnegative 1,800 US Dollar
Increase / (decrease) in accounts payable2,600 US Dollar4,100 US Dollar
Increase / (decrease) in deferred revenue5,400 US Dollar6,200 US Dollar
Net cash from operating activities, subtotal97,400 US Dollar96,640 US Dollar
Investing activities
Purchases of property and equipmentnegative 4,420 US Dollarnegative 11,200 US Dollar
Net cash used in investing activities, subtotalnegative 4,420 US Dollarnegative 11,200 US Dollar
Financing activities
Repayment of long-term debtnegative 12,000 US Dollarnegative 12,000 US Dollar
Distributions to shareholdersnegative 66,580 US Dollarnegative 59,000 US Dollar
Net cash used in financing activities, subtotalnegative 78,580 US Dollarnegative 71,000 US Dollar
Net change in cash, grand total14,400 US Dollar14,440 US Dollar
Sep 2026:Beginning 169,800 US DollarNet change 14,400 US DollarEnding 184,200 US DollarTies to the balance sheet cash line.
Aug 2026:Beginning 155,360 US DollarNet change 14,440 US DollarEnding 169,800 US DollarTies to the balance sheet cash line.

StatementTable · StatementRow · Rule

The shared shell. A single 1px rule above a subtotal, a 3px double rule below a grand total, each spanning only its own period column. Expand and collapse are instant and the state lives in the URL.

Acme Holdings, Inc.

Statement of operations

Month ended 30 September 2026

Accrual basis · US GAAP · USD · Generated 30 Sep 2026

Statement of operations for Acme Holdings, Inc., Month ended 30 September 2026, accrual basis, in USD
AccountSep 2026Aug 2026RestatedChange%
Revenue
Product revenue482,100 US Dollar441,200 US Dollar▸40,900 US Dollar+9.3 percent
Subscriptions390,400 US Dollar360,100 US Dollar▸30,300 US Dollar+8.4 percent
One-time91,700 US Dollar81,100 US Dollar▸10,600 US Dollar+13.1 percent
Services revenue118,400 US Dollar102,800 US Dollar▸15,600 US Dollar+15.2 percent
Less: sales creditsnegative 3,900 US Dollarnegative 4,000 US Dollar100 US Dollar+2.5 percent
Net revenue, subtotal596,600 US Dollar540,000 US Dollar▸56,600 US Dollar+10.5 percent
Cost of revenue
Hosting and infrastructure84,200 US Dollar71,800 US Dollar▸12,400 US Dollar+17.3 percent
Customer support41,100 US Dollar39,400 US Dollar1,700 US Dollar+4.3 percent
Total cost of revenue, subtotal125,300 US Dollar111,200 US Dollar▸14,100 US Dollar+12.7 percent
Gross profit, subtotal471,300 US Dollar428,800 US Dollar▸42,500 US Dollar+9.9 percent
Operating expenses
Research and development164,000 US Dollar151,000 US Dollar▸13,000 US Dollar+8.6 percent
Sales and marketing139,800 US Dollar120,400 US Dollar▸19,400 US Dollar+16.1 percent
General and administrative68,700 US Dollar63,100 US Dollar▸5,600 US Dollar+8.9 percent
Total operating expenses, subtotal372,500 US Dollar334,500 US Dollar▸38,000 US Dollar+11.4 percent
Operating income, subtotal98,800 US Dollar94,300 US Dollar4,500 US Dollar+4.8 percent
Other income and expense
Interest income3,120 US Dollar2,890 US Dollar230 US Dollar+8.0 percent
Foreign exchange gain / (loss)negative 1,040 US Dollar610 US Dollar▸negative 1,650 US Dollarnegative 270.5 percent
Income tax expensenegative 18,000 US Dollarnegative 19,400 US Dollar▸1,400 US Dollar+7.2 percent
Net income, grand total82,880 US Dollar78,400 US Dollar▸4,480 US Dollar+5.7 percent

† Presented in units. Allocated amounts use largest-remainder rounding, so the parts sum exactly to the total.

VarianceCell

Both thresholds must be exceeded before a variance flags. A 200% swing on $12 is not news, and $40,000 on $8M is not either. A zero base gives n/a, never Infinity.

Variance cell states
CaseVariance
Material — both thresholds exceeded▸4,120 US Dollar+7.3 percent
Large percentage, immaterial amount24 US Dollar+200.0 percent
Inverted polarity — an expense rising▸3,180 US Dollar+8.2 percent
Zero prior — n/a, never Infinity4,120 US Dollarnot available
Nothing to compare against

DrilldownSheet

A statement you cannot drill through is a picture of a statement. Every figure above opens — the tint on hover is the affordance — and the sheet compares the reported line against the sum of the entries behind it, showing the difference if there is one.

FluxAnalysis

Material variances require a named driver and an explanation before the close can proceed. The materiality threshold is displayed, so a reviewer knows what they are not being shown.

Flux analysisFlagging variances over 1,000 US Dollar and 5% — both must be exceeded.1 unexplained
  • Product revenue448,900 US Dollar482,100 US Dollar33,200 US Dollar+7.4 percent

    Volume

    Three enterprise contracts went live on 1 Sep, adding $31,000.00 of monthly recognised revenue. The remainder is seat expansion on existing contracts.

    M. Chen, Controller · 2 Oct 2026, 11:20 UTC

  • Hosting and infrastructure26,800 US Dollar41,200 US Dollar14,400 US Dollar+53.7 percent
  • Travel and entertainment1,720 US Dollar1,840 US Dollar120 US Dollar+7.0 percent

The 12 components on this page

Each has a page with its four-layer spec, its dependencies, the whole source file and the one-line install. The family spec they were all built against is Statements.

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