The Profit & Loss statement — also called the Income Statement — measures your savings group’s financial performance over a chosen period. Where the Balance Sheet answers “what do we have?”, the P&L answers “how did we do?” It lists every revenue source and every expense category, then calculates the difference as net profit or net loss. A positive result means the group earned more than it spent; a negative result signals that expenses outpaced income and requires corrective action. Use the P&L monthly to monitor trends, quarterly to report to members, and annually for tax filing and external audits.
The reports:read permission is required. Only posted journal entries within the selected date range are included — draft entries are excluded.
API Endpoint GET /reports/profit-loss?startDate={YYYY-MM-DD}&endDate={YYYY-MM-DD} x-organization-id : {organizationId}
Query parameters Parameter Type Required Description startDateISO date No Period start date. Defaults to organization creation date if omitted. endDateISO date No Period end date. Defaults to today if omitted.
Example response { "message" : "Profit/loss report fetched successfully" , "data" : { "periodStart" : "2026-01-01T00:00:00.000Z" , "periodEnd" : "2026-06-30T23:59:59.999Z" , "revenue" : { "total" : 2350000 , "items" : [ { "name" : "Interest Income" , "amount" : 2000000 , "percentage" : 85.11 }, { "name" : "Entry Fee Income" , "amount" : 250000 , "percentage" : 10.64 }, { "name" : "Penalty Income" , "amount" : 100000 , "percentage" : 4.26 } ] }, "expenses" : { "total" : 1450000 , "items" : [ { "name" : "Operating Expense" , "amount" : 1200000 , "percentage" : 82.76 }, { "name" : "Bank Charge Expense" , "amount" : 150000 , "percentage" : 10.34 }, { "name" : "Bad Debt Expense" , "amount" : 100000 , "percentage" : 6.90 } ] }, "netProfitLoss" : 900000 } }
Each item in the revenue.items and expenses.items arrays includes:
nameamountpercentage
Report Structure Revenue Section Agatabo includes all income account roles that have activity in the selected period:
Account Role Description Typical Source INTEREST_INCOMEInterest earned on loans Monthly installment payments PENALTY_INCOMELate-payment penalties collected Overdue borrowers ENTRY_FEE_INCOMEMembership or registration fees New member onboarding DISBURSEMENT_FEE_INCOMELoan processing fees Loan disbursement events BAD_DEBT_RECOVERY_INCOMECash recovered from previously written-off loans Collections on bad debts OTHER_INCOMEMiscellaneous income Donations, grants, or sundry receipts
Total Revenue is the sum of all income account balances in the period.Expenses Section Account Role Description Typical Source OPERATING_EXPENSEGeneral operating costs Rent, salaries, utilities, supplies BANK_CHARGE_EXPENSEBank service fees and charges Monthly bank statements BAD_DEBT_EXPENSELoan write-offs Uncollectible loan balances
Total Expenses is the sum of all expense account balances in the period.Net Profit/Loss = Total Revenue − Total Expenses Positive result → Profit (revenue exceeded expenses) Negative result → Loss (expenses exceeded revenue)
Income Statement — January 1 to June 30, 2026 REVENUE Interest Income 2,000,000 RWF (85.11%) Entry Fee Income 250,000 RWF (10.64%) Penalty Income 100,000 RWF (4.26%) ─────────── Total Revenue 2,350,000 RWF (100.00%) EXPENSES Operating Expense 1,200,000 RWF (82.76%) Bank Charge Expense 150,000 RWF (10.34%) Bad Debt Expense 100,000 RWF (6.90%) ─────────── Total Expenses 1,450,000 RWF (100.00%) NET PROFIT Total Revenue 2,350,000 RWF Less: Total Expenses −1,450,000 RWF =========== Net Profit 900,000 RWF ✓ Profit Margin: 900,000 ÷ 2,350,000 × 100 = 38.3%
Key Financial Metrics Profit Margin Profit Margin (%) = (Net Profit ÷ Total Revenue) × 100
Measures how much of each revenue franc becomes profit.
Net Profit: 900,000 RWF Total Revenue: 2,350,000 RWF Profit Margin: (900,000 ÷ 2,350,000) × 100 = 38.3%
Range Interpretation Below 10% Low profitability — review expenses 10–20% Moderate 20–40% Good Above 40% Excellent
Expense Ratio Expense Ratio (%) = (Total Expenses ÷ Total Revenue) × 100
The inverse of profit margin. A lower expense ratio means more efficient operations.
Total Expenses: 1,450,000 RWF Total Revenue: 2,350,000 RWF Expense Ratio: (1,450,000 ÷ 2,350,000) × 100 = 61.7%
Note: Expense Ratio + Profit Margin always equals 100%.
Return on Assets (ROA) ROA (%) = (Net Profit ÷ Total Assets) × 100
Measures how efficiently your assets generate profit. Requires the Total Assets figure from the Balance Sheet for the same period.
Net Profit (P&L): 900,000 RWF Total Assets (B/S): 23,550,000 RWF ROA (6 months): 3.82% Annualized ROA: 3.82% × 2 = 7.64%
Annualized Range Interpretation Below 3% Low returns 3–6% Moderate 6–10% Good Above 10% Excellent
Return on Equity (ROE) ROE (%) = (Net Profit ÷ Total Equity) × 100
Measures the return earned for members as equity holders. Requires Total Equity from the Balance Sheet.
Net Profit (P&L): 900,000 RWF Total Equity (B/S): 5,500,000 RWF ROE (6 months): 16.4% Annualized ROE: 16.4% × 2 = 32.7%
Period Comparisons Track performance trends by running the report for consecutive periods with the same date span.
Monthly Trends Table Month Revenue Expenses Net Profit Margin Jan 2026 400,000 250,000 150,000 37.5% Feb 2026 380,000 240,000 140,000 36.8% Mar 2026 420,000 260,000 160,000 38.1% Apr 2026 390,000 245,000 145,000 37.2% May 2026 410,000 255,000 155,000 37.8% Jun 2026 350,000 200,000 150,000 42.9% Total 2,350,000 1,450,000 900,000 38.3%
Reading this table: Every month is profitable and margins are stable (36–43%). June’s revenue dipped but expenses fell proportionally, producing the highest margin of the half-year. Investigate the revenue dip before assuming it is a trend.# Generate each monthly slice GET /reports/profit-loss?startDate=2026-06-01&endDate=2026-06-30
Understanding Your Results Your group earned more than it spent. This growing surplus can be deployed in several ways: Example allocation of 900,000 RWF profit: Dividends to members: 400,000 RWF (44%) Emergency fund reserve: 300,000 RWF (33%) Loan loss reserve: 100,000 RWF (11%) Retained for growth: 100,000 RWF (11%) ─────────── Total: 900,000 RWF
Distribute dividends proportionally to member shares
Allocate to reserves to build a safety cushion
Retain earnings to increase lending capacity
Your group spent more than it earned. Sustained losses erode equity and threaten solvency. Take immediate action: Reduce expenses:
Cut non-essential operating costs
Negotiate lower bank fees
Tighten loan screening to reduce bad debt write-offs
Increase revenue:
Expand the loan portfolio to grow interest income
Review and enforce the penalty policy for late payers
Consider adding an entry fee for new members
Example turnaround plan: Current net loss: −200,000 RWF Planned actions: Cut operating costs 20%: save 150,000 RWF/period Improve loan screening: save 100,000 RWF bad debt Grow lending 25%: earn +500,000 RWF interest ─────────── Expected swing: +750,000 RWF → profit next period
Relationship to the Balance Sheet The P&L and Balance Sheet are directly connected through the net income transfer that happens when you close an accounting period.
While a period is open: P&L (Jan–Jun 2026): Net Profit: 900,000 RWF Balance Sheet (Jun 30, 2026) — Equity section: Current Period Net Income: 900,000 RWF ← same figure
After the period is closed: P&L accounts: [Zeroed out — income and expense accounts reset] Balance Sheet (Jun 30, 2026) — Equity section: Retained Earnings: +900,000 RWF (net profit transferred in) Current Period Net Income: 0 RWF (cleared)
Combined metrics that require both reports: Metric Formula Data Sources Profit Margin Net Profit ÷ Revenue P&L only Return on Assets Net Profit ÷ Total Assets P&L + Balance Sheet Return on Equity Net Profit ÷ Total Equity P&L + Balance Sheet
Balance Sheet Financial position at a point in time — required for ROA and ROE calculations
Loans Outstanding Portfolio detail behind your interest income figures
Shares Report Ownership distribution used to allocate dividends
Report Export Bundle the P&L with other reports into one download
