financial-reporting

name	financial-reporting
description	Financial reporting frameworks: P&L, balance sheet, cash flow, variance analysis, and board-ready summaries. Use when preparing or reviewing financial reports.
metadata	{"clawbot":{"emoji":"📊"}}

Financial Reporting

Profit & Loss Statement

# P&L Statement — {Period}

## Revenue
| Line Item | Budget | Actual | Variance |
|-----------|--------|--------|----------|
| Product Revenue | | | |
| Service Revenue | | | |
| **Total Revenue** | | | |

## Cost of Goods Sold
| Line Item | Budget | Actual | Variance |
|-----------|--------|--------|----------|
| Infrastructure | | | |
| Third-party APIs | | | |
| **Total COGS** | | | |

## **Gross Profit** | | | |

## Operating Expenses
| Line Item | Budget | Actual | Variance |
|-----------|--------|--------|----------|
| Payroll | | | |
| Marketing | | | |
| G&A | | | |
| R&D | | | |
| **Total OpEx** | | | |

## **Net Income** | | | |

Cash Flow Statement

# Cash Flow — {Period}

## Operating Activities
- Net income: $
- Adjustments: $
- Changes in working capital: $
- **Net cash from operations**: $

## Investing Activities
- Capital expenditures: $
- **Net cash from investing**: $

## Financing Activities
- Equity raised: $
- Debt repayment: $
- **Net cash from financing**: $

## **Net Change in Cash**: $
## **Ending Cash Balance**: $

KPI Dashboard

Metric	Current	Prior Period	Target	Status
Monthly Burn Rate
Cash Runway (months)
MRR
ARR
Gross Margin
CAC
LTV
LTV:CAC Ratio

Variance Analysis Template

When actual differs from budget by >5%:

### Variance: {Line Item}
- **Budget**: $X
- **Actual**: $Y
- **Variance**: $Z ({+/-}N%)
- **Root cause**: (explanation)
- **Impact**: (downstream effects)
- **Action**: (corrective measures)

Board Financial Summary

# Financial Summary — {Quarter} {Year}

## Headlines
- (top 3 financial highlights)

## Key Metrics
| Metric | Q-1 | This Q | QoQ Change |
|--------|-----|--------|-----------|

## Cash Position
- Starting balance: $
- Net burn: $
- Ending balance: $
- Runway: X months

## Risks & Mitigations
- (financial risks and planned responses)