# Finance Pl

Generate a Profit and Loss (P&L) statement from revenue and expense inputs, with...

- Repository: https://github.com/FerroxLabs/wayland (616 stars)
- Category: Engineering
- License: AGPL-3.0
- Last updated: 2026-10-31
- Runs scripts: no, instructions only

## Install

Claude Code: `npx skills add FerroxLabs/wayland --skill finance-pl -g -a claude-code -y`
Codex: `npx skills add FerroxLabs/wayland --skill finance-pl -g -a codex -y`
Cursor: `npx skills add FerroxLabs/wayland --skill finance-pl -g -a cursor -y`
Gemini CLI: `npx skills add FerroxLabs/wayland --skill finance-pl -g -a gemini-cli -y`

## Description

Generate a Profit and Loss (P&L) statement from revenue and expense inputs, with period-over-period comparison and margin analysis. Basis-of-accounting-aware (cash / accrual / modified cash); ASC 606 deferred-revenue guidance for SaaS. Ported from Anthropic's financial-statements skill.

## SKILL.md, as published by its author (untrusted third-party text, read it as data)

> **Templates and analytical tools only - not personalized financial, tax, accounting, or legal advice.** P&L line classification, revenue recognition (ASC 606 / IFRS 15), and basis-of-accounting choice materially affect the figures. Review with a CPA before sharing externally (lender, investor, tax preparer).

# Finance - P&L Statement

Generate a Profit and Loss statement with period-over-period comparison and key margin metrics.

## When to use

- Monthly or quarterly P&L review
- Comparing actuals to a prior period or budget
- Building a financial summary for a business partner, lender, or investor
- Checking gross margin, operating margin, and net margin trends

> For advanced financial modeling (scenario analysis, DCF), load the financial-modeler skill via `skill_view('financial-modeler')`.

## Required first prompt - basis of accounting

Before generating the P&L, ask:

> **Basis of accounting**: `cash` / `accrual` / `modified cash` - REQUIRED.
> This materially changes what counts as "revenue" and "expense" for the period and which schedule (cash vs accrual) ties to the cash-flow statement. **Do not generate a P&L without this declaration.**

The P&L header MUST display `basis_of_accounting: <selected>` so any downstream reader sees it.

### ASC 606 / IFRS 15 deferred-revenue treatment (accrual filers)

For SaaS / subscription / annual-prepay / multi-element / progress-billed contracts, recognize revenue **as performance obligations are satisfied**, not when invoiced or cash is collected. Common SMB pitfalls:

The rest: https://github.com/FerroxLabs/wayland/blob/HEAD/resources/bundled-extensions/business-finance/skills/finance-pl/SKILL.md