Understanding the Profit & Loss Statement (Without Falling Asleep)

Let’s face it - most business owners didn’t start their company because they love financial statements. But if you want your business to grow and stay profitable, there’s one report you can’t ignore:

The Profit & Loss Statement (a.k.a. the P&L or Income Statement)

We promise — it’s not as scary as it sounds.

What is a Profit & Loss Statement?

A Profit & Loss Statement shows your income and expenses over a set period of time (usually monthly, quarterly, or yearly). It tells you if your business is making a profit or taking a loss.

In plain terms, it answers the question: “Are we actually making money?”

3 Main Sections of a P&L

  1. Revenue (a.k.a. Income)

    This is all the money your business brings in — like job payments, service fees, or sales.

  2. Cost of Goods Sold (COGS)

    These are direct costs tied to completing a job — like materials, labor, or subs

  3. Operations Expenses

    These are the day-to-day costs of running your business — things like rent, insurance, tools, fuel, admin support, or software.

Income - COGS - Expense = Net Profit (or Loss)

That final number? That’s your bottom line

Why It Matters (Especially for Contractors & Trades)

As a contractor or service pro, you might be doing great work and staying busy — but if your jobs aren’t priced right or your expenses are out of control, you could be working hard and losing money.

A monthly P&L gives you a clear snapshot of:

  • How much you’re making

  • How much you’re spending

  • Which expenses are dragging you down

  • If your business is actually profitable

It’s your scoreboard. Without it, you’re playing blind.

What a Clean P&L Can Help You Do:

  • Spot problem jobs or cost overruns early

  • Cut unnecessary expenses

  • Prepare for taxes with no surprises

  • Get financing or bonding for bigger jobs

  • Make confident decisions about hiring or growth

We Don’t Just Hand You a P&L — We Help You Understand It

At Ledger Balance Services, we don’t believe in sending a spreadsheet and walking away. We walk you through your numbers, highlight trends, and explain what’s working (and what’s not).

When your books are clean and your P&L makes sense, you’re empowered to run your business like a true CEO.

Want help making sense of your numbers?

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Why Job Costing Can Make or Break Your Business

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What to Expect From Your Bookkeeper Each Month