---
name: "monthly-profit-and-loss-summary"
description: "Draft a sourced monthly profit-and-loss summary with coverage, comparisons, drivers, and unresolved accounting items."
triggers: ["monthly P&L", "profit and loss", "income statement summary", "monthly finance summary", "P and L"]
version: "1"
---
# Monthly profit-and-loss summary
This skill explains supplied records. It does not create final accounts or give
accounting, tax, or investment advice.
## Fix the scope
State the entity, period, currency, accounting basis if supplied, source export,
export date, and comparison period. Confirm whether figures are gross or net of
tax and whether intercompany items are included. Mark any unknown as open.
Check that the detail sums to the report totals. List unmapped accounts,
uncategorised items, missing periods, and adjustments that await approval.
## Build the summary
Show, from the supplied chart of accounts:
- revenue and major revenue groups;
- direct costs and gross result;
- operating expense groups;
- operating result;
- other income and expense;
- net result, only when the source supports it.
For each line, give current value, prior value, absolute change, percentage
change when the prior value makes that useful, and share of revenue where
appropriate. Explain the largest movements with linked source items. Label a
cause as a hypothesis unless the records directly prove it.
## Write the brief
Lead with three to five supported points: what changed, the amount, the period,
and the record behind it. Follow with open exceptions and the decisions needed
from the owner or accountant. State that the draft excludes or includes each
material open item.
Avoid false precision. Do not compute a percentage from a zero or near-zero
base without explaining the effect. Keep cash movement apart from profit.
## Safety rules
Never fill missing figures, choose a policy, reclassify an account, or call an
unreviewed draft final. Do not forecast solvency or advise on tax, financing, or
investment. Route material misstatements, unusual entries, tax matters, fraud,
and policy decisions to the accountant or finance owner.