RPT-10 Profit & Loss
Certified report viewer — audience: Finance & Executive · metric owner: Fatima Rashid (Finance Manager) · ledger plus reporting dimensions; monthly certified statements alongside daily provisional MTD figures.
RPT-10
FIN-08
§9.2
Report definition & certification — §9.2 header
Certified — Jun 2026
Provisional — Jul MTD
Definition DEF-RPT-10 v2.4
- Report owner
- FRFatima Rashid — Finance Manager
- Business definition
- Revenue and expense by reporting line, mapped from certified ledger balances via P&L map v9; provisional daily figures from open-period postings
- Authoritative dataset
fin.gl_balances(via RPT-09) ×fin.reporting_map_plv9- Refresh cadence
- Monthly certified at close · daily provisional 06:15
- Last refresh
- Certified: 05 Jul 2026 (Jun close) · Provisional: 17 Jul 2026 06:15
- Certification state
- Certified through Jun 2026 · Provisional Jul MTD — not for external use
- Definition version
- DEF-RPT-10 v2.4 · effective 01 Jan 2026
- Governing policy versions
- P&L map v9 · FX policy FX-2026 v2 (CBUAE rates) · Close policy CLS-2026 v3 · Export EXP-CTRL v2
- Reconciliation basis
- Every line reconciles to trial balance accounts — YTD net profit AED 2,156,800.00 ties to ledger
- Currency / time zone
- Base AED; provisional lines flag unsettled FX at daily rate · Asia/Dubai
Revenue YTD
AED 8,922,300.00
▲ 12% vs FY2025 same period
Net profit YTD
AED 2,156,800.00
Margin 24.2% · reconciled to ledger
Jun 2026 net profit
AED 472,200.00
Certified at close 05 Jul
Jul MTD net
−AED 57,150.00
Provisional — payroll posted 16 Jul, revenue accruing
Largest expense line
Payroll
AED 2,697,800.00 YTD · 30% of revenue
Revenue by month — FY2026Jul = provisional MTD
| Month | Revenue (AED) | Net profit (AED) | State |
|---|---|---|---|
| Jan 2026 | 1,180,000.00 | 268,400.00 | Certified |
| Feb 2026 | 1,214,500.00 | 301,200.00 | Certified |
| Mar 2026 | 1,336,000.00 | 355,700.00 | Certified |
| Apr 2026 | 1,398,500.00 | 402,150.00 | Certified |
| May 2026 | 1,508,000.00 | 414,300.00 | Certified |
| Jun 2026 | 1,499,000.00 | 472,200.00 | Certified |
| Jul 2026 MTD | 786,300.00 | −57,150.00 | Provisional |
| FY2026 YTD | 8,922,300.00 | 2,156,800.00 | — |
Lineage — source → transformation → report (§9.2)Lineage v2.4
fin.gl_journal_lines (posted)→
balances by account / period→
P&L map v9 (account → reporting line)→
currency translation (base AED)→
close certification (monthly)→
RPT-10 certified / provisional
| Step | Version / snapshot | State |
|---|---|---|
| Trial balance Jun 2026 | RPT-09 · certified 05 Jul | Certified |
Reporting map fin.reporting_map_pl | v9 · approved by Fatima Rashid 28 Dec 2025 | Versioned |
| FX translation (USD lines) | FX-2026 v2 · CBUAE daily 3.6725 | Applied |
| Jul MTD provisional build | 17 Jul 2026 06:15 · open period | Provisional |
| Unmapped accounts check | 0 unmapped of 118 COA v12 accounts | Passed |
Working screens: Financial statements · Budgets & cost centers · variance detail in RPT-15.
Profit & loss statement — Al Manara Properties LLC, FY2026
Jun certified
Jul MTD provisional
| Reporting line (map v9) | Jun 2026 — certified (AED) | Jul 2026 MTD — provisional (AED) | FY2026 YTD (AED) | Source accounts |
|---|---|---|---|---|
Brokerage commission revenue Sales deals · Prototype Residences 62% | 1,020,000.00 | 541,000.00 | 6,151,000.00 | 4001 |
Leasing & property management fees Incl. GulfTech-serviced portfolio recharges | 372,000.00 | 198,500.00 | 2,088,500.00 | 4010 |
Other income Valuations, marketing recharges | 107,000.00 | 46,800.00 | 682,800.00 | 4090 |
| Total revenue | 1,499,000.00 | 786,300.00 | 8,922,300.00 | 4000–4099 |
Direct & portal costs Bayut, Property Finder, Trakheesi permits | (336,200.00) | (171,400.00) | (2,096,750.00) | 5100 |
| Gross profit | 1,162,800.00 | 614,900.00 | 6,825,550.00 | — |
Payroll & benefits Detail restricted — HR scope only · Jul payrun posted 16 Jul | (388,100.00) | (385,400.00) | (2,697,800.00) | 6100 |
Commission expense Reconciles to RPT-07 pools | (302,500.00) | (286,650.00) | (1,970,950.00) | 6200 |
| Net profit — reconciles to ledger (difference AED 0.00) | 472,200.00 | −57,150.00 | 2,156,800.00 | Reconciled |
Jul MTD net is negative because the full monthly payrun and commission pool posted on 16–17 Jul while revenue is 17 days accrued — flagged provisional
Report definition of done — §9.2 checklist7 / 8 complete
| §9.2 requirement | Evidence on this report | Status |
|---|---|---|
| Named owner & business definition | Fatima Rashid · DEF-RPT-10 v2.4 | Complete |
| Authoritative dataset & lineage | Certified TB × P&L map v9 · lineage panel above | Complete |
| Filters, dimensions, currency/time-zone | Period, branch/project dimension, AED/USD reporting | Complete |
| Refresh & certification state | Monthly certified + daily provisional, both badged | Complete |
| Permission-aware drill-down | Line → RPT-08 accounts; payroll aggregated for non-HR | Complete |
| Controlled export with watermarking | Export (audited) — provisional watermark on open periods | Complete |
| Reconciliation totals & evidence | Net profit ties to ledger · difference 0.00 | Complete |
| Accessible chart/table alternative · EN/AR labels | Bars + table above · AR label set v3 in translation review | In review |
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: RPT-10 (Table 15 report catalogue) · §9.2 report definition of done · FIN-08.