Profit and loss template UAE for owners and auditors

Use a multi-step layout. It shows where profit is made and lost, which a single list of accounts cannot.

• Revenue by stream, net of VAT and discounts
• Cost of sales, giving gross profit and gross margin
• Staff costs: salaries, allowances, visa and insurance, end-of-service
• Premises: rent, utilities, service charges
• Government and licensing: trade licence, establishment card, fees
• Sales and marketing, admin, professional fees, depreciation
• Operating profit; finance costs and FX gains or losses; net profit before tax
• Corporate tax and net profit after tax

Corporate tax starts from accounting profit, so the P&L should make adjustments easy to find. Show client entertainment, fines and penalties, donations and related-party charges on their own lines in the detailed version, even if the summary version groups them.

VAT itself never appears in the P&L of a registered business that can recover it. If you see VAT in costs, either it is irrecoverable and should be on its own line, or something has been posted wrongly.

A Dubai interior design firm, year ended 31 December 2025.

• Revenue: design fees AED 1,860,000; fit-out management AED 740,000; total AED 2,600,000
• Cost of sales: subcontractors and materials AED 1,105,000; gross profit AED 1,495,000 (57.5%)
• Staff costs AED 742,000; premises AED 186,000; licensing and visas AED 54,000
• Marketing AED 61,000; admin and professional fees AED 88,000; depreciation AED 38,000
• Operating profit AED 326,000; FX loss AED 4,000; net profit before tax AED 322,000
• Taxable income below AED 375,000 after adjustments, so corporate tax nil

HelloBooks produces the P&L from the ledger at any moment, by month, quarter or year, and compares periods side by side. Ask the AI agent "why did gross margin drop in September?" and it points to the invoices and costs behind the change.

Accountants can layer their own groupings over the chart of accounts for management packs. If you need a P&L by branch, project or emirate, set up classes or projects, or ask the team to configure the report through /book-a-demo.