{"id":1810,"date":"2024-01-19T21:51:58","date_gmt":"2024-01-19T21:51:58","guid":{"rendered":"https:\/\/sadaal.com.sa\/?p=1810"},"modified":"2025-10-10T09:53:56","modified_gmt":"2025-10-10T09:53:56","slug":"s-p-500-index-what-its-for-and-why-its-necessary","status":"publish","type":"post","link":"https:\/\/sadaal.com.sa\/index.php\/2024\/01\/19\/s-p-500-index-what-its-for-and-why-its-necessary\/","title":{"rendered":"S&#038;p 500 Index: What Its For And Why Its Necessary In Investing"},"content":{"rendered":"<p>Profitability measures how much a enterprise earns in comparison with its expenses. Two widespread measures of profitability are gross revenue margin and net profit margin. This will be the <a href=\"https:\/\/www.business-accounting.net\/p-l-profit-loss-statement-definition-example\/\" target=\"_blank\" rel=\"noopener\">p and l example<\/a> cash you spend on things like taxes and interest. P&amp;L statements are also known as earnings statements or statements of operations. Companies usually create them every monetary quarter or year, but some achieve this month-to-month.<\/p>\n<ul>\n<li>If you\u2019re prepared to benefit from the insights of this kind of report however aren\u2019t thinking about spending time creating one from scratch, FreshBooks has you lined.<\/li>\n<li>This includes rental bills, payroll, utilities, workplace provides, stock write off and any indirect prices required to function the business.<\/li>\n<li>Accrual accounting takes a different method by recording transactions when they occur, no matter when money adjustments hands.<\/li>\n<li>The inventory typically inflates the general value or worth of the index if it has a heavy weighting in the index while being overvalued.<\/li>\n<li>Achieve deep business insights, Excel modeling expertise, and a certificate to boost your resume.<\/li>\n<\/ul>\n<p>Conversely, Discover Financial Services, BorgWarner, Teleflex, Celanese, and FMC have been faraway from the S&amp;P 500. Different indices embody the S&amp;P MidCap four hundred which represents the mid-cap vary of corporations and&nbsp;the S&amp;P SmallCap 600 which represents small-cap firms. The S&amp;P 500, S&amp;P MidCap 400, and S&amp;P SmallCap 600 combine&nbsp;to cowl 90% of all U.S. capitalization in an index generally recognized as the S&amp;P Composite 1500. This assertion tells you what your company is value at any given point and the method it&#8217;s financed. The key difference from COGS is that OpEx helps your general enterprise operations rather than the precise creation of what you sell.<\/p>\n<p>P&amp;L statements are frequently generated alongside stability sheets and money move statements. The mixed insights of those three reports assist information decision-making and drive profitability. A stability sheet gives a cut-off date view of a company&#8217;s assets and liabilities, while the P&amp;L assertion details income and expenses over an extended time frame (usually one year). A steadiness sheet helps determine a company&#8217;s current monetary situation and make necessary financial choices. The profit loss assertion can be run at any time of the fiscal year to determine profitability and compare one period of time to another to indicate progress.<\/p>\n<p>For instance, you could trim the marketing budget or remove a non-essential software program product. Categorize your P&amp;L\u2019s income by particular person services or products should you promote multiple to see which sources are most profitable. For example, if the cost to create a product rises, improve prices or discontinue it. If income exceeds forecasts, invest in a new geographic area or rent new gross sales reps. Company ABC ltd is in the enterprise of manufacturing and promoting sports equipment in the market. The firm has the policy to organize a Profit and Loss Statement after the tip of the monetary yr for the entire 12 months.<\/p>\n<div style='text-align:center'><iframe width='566' height='314' src='https:\/\/www.youtube.com\/embed\/hR2CPn8r-uc' frameborder='0' alt='p and l example' allowfullscreen><\/iframe><\/div>\n<h2>Complete All Bills<\/h2>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' width=\"404px\" alt=\"p and l example\" 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\"\/><\/p>\n<p>Under is a Profit and Loss account example in the UK for a period of a year. Value of Gross Sales&nbsp;\u2013 The total of the direct items regarding the sales. Below is a link to our free Revenue and Loss Template download, which is simple to use and appropriate for small businesses.<\/p>\n<p>The costs of products bought in the materials used had been $ 600,000 in the course of the yr. Thus during the month, the corporate generated a web income of $15,800 for the month ending on June 31, 2019. It is straightforward and easy to make as a further division of the categories just isn&#8217;t required, which saves time as properly. We can analyse the idea of revenue and loss assertion&nbsp;for small enterprise as nicely as massive corporations through an instance. Let us look into the revenue and loss assertion example utilizing the case of Walmart. In the Usa, Walmart Inc. is a retail company running a supermarket chain, low cost malls, and hypermarkets worldwide.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' width=\"402px\" alt=\"p and l example\" 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\"\/><\/p>\n<p>It captures a snapshot of the business\u2019s property, debts, and fairness in a single second, whereas a P&amp;L statement demonstrates the performance of the general enterprise. In this example, since we are making ready a fundamental small business profit and loss assertion, we&#8217;ll simplify the expenses by together with the operating and non-operating bills. A revenue and loss account is a valuable tool for monetary selections, as it looks at the prices associated to income during the interval. You may be promoting your goods at 50% greater than you&#8217;re buying them, however you make a loss when contemplating all of the overheads. Often reviewing your P&amp;L provides you with a greater concept of how your business is doing. Accounting software like QuickBooks Online makes creating your P&amp;L and different monetary statements easy, as properly as assessing your spending.<\/p>\n<p>Non-operating expenses include anything unlikely to occur again. The P&amp;L statement\u2014or \u201cIncome Statement\u201d\u2014is a monetary report that summarizes a particular company\u2019s revenue, costs, and bills across a acknowledged period. Insights and good data are crucial for working a business and a good P&amp;L statement is among the finest methods to gather and analyze this info. Primarily utilized by service-based industries and small businesses, the single-step methodology determines web income by subtracting bills and losses from revenues and gains. Revenue and loss statements will look a bit completely different from enterprise to enterprise, depending on the business type and complexity. For instance, when you sell products versus services, have multiple kinds of revenue, or have a lot of expenses, your P&amp;L statements might have totally different components and accounts.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' width=\"406px\" alt=\"p and l example\" 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\"\/><\/p>\n<h2>How To Make A Profit And Loss Statement<\/h2>\n<p>The revenue assertion of WalMart is linked right here for your reference. One can evaluate it throughout five years to see how P&amp;L reflects a company&#8217;s monetary standing. In Contrast To your P&amp;L statement, which reveals performance over time, your steadiness sheet captures a single second, like a photograph of your business on a specific date. It lists every thing your organization owns (assets), everything it owes (liabilities), and what&#8217;s left over for the homeowners (equity). Accrual accounting takes a special approach by recording transactions when they happen, no matter when money adjustments hands. That December invoice seems on December&#8217;s P&amp;L statement, and unpaid payments present up as bills within the interval you incurred them.<\/p>\n<p>Revenue represents the online sales or money receipts in the course of the accounting interval. It contains the money earned or received from the primary business exercise of the entity. Revenue and loss statements are only as accurate as your data, however. Subtract your taxes and different non-operating bills (e.g., authorized fees or interest) from your <a href=\"https:\/\/www.business-accounting.net\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.business-accounting.net\/<\/a> working revenue. Break your income into subcategories (for instance, product line or service), and listing gross income if you wish.<\/p>\n<p>It\u2019s the report you\u2019ll submit to the bank next time you apply for a loan. They\u2019ll use it to see whether or not your small business makes enough money to pay it again. A stability sheet exhibits you ways much you could have (assets), how much you owe (liabilities), and the way much is left over (equity). It\u2019s a snapshot of your whole business because it stands at a specific time limit. If you\u2019re working in an Excel spreadsheet to build and review your P&amp;L assertion, remember to double-check your numbers to make positive you didn\u2019t miss anything or accidentally change a formula. Sometimes, manual knowledge entry can lead to mistakes that affect your bottom line.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Profitability measures how much a enterprise earns in comparison with its expenses. Two widespread measures of profitability are gross revenue margin and net profit margin. This will be the p and l example cash you spend on things like taxes and interest. P&amp;L statements are also known as earnings statements or statements of operations. Companies [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-1810","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-3","entry"],"_links":{"self":[{"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/posts\/1810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/comments?post=1810"}],"version-history":[{"count":1,"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/posts\/1810\/revisions"}],"predecessor-version":[{"id":1811,"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/posts\/1810\/revisions\/1811"}],"wp:attachment":[{"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/media?parent=1810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/categories?post=1810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sadaal.com.sa\/index.php\/wp-json\/wp\/v2\/tags?post=1810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}