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--- financial_statements [2022/11/27 15:13] – created, 2022 income statement sr.gray
+++ financial_statements [2022/11/27 16:10] – Added Payment Processing Fees notes to Cash Flow statements. sr.gray
@@ Line 5: / Line 5: @@
 Sunbeam City reserves the right to modify & update these statements as data & comprehension of IFRS and accounting principles improve.
+We would like to apologize in advance to those utilizing a screen reader. Tables were used in the construction of these sheets and we understand they are not particularly accessible. Please contact [[https://sunbeam.city/@srgray|@srgray@sunbeam.city]] if you know of a better way to present this financial data while still adhering to GAAP requirements.
 ===== 2022 Income Statement (Draft) =====
-|         As of 26 November 2022         ||||
+|         As of 25 November 2022         ||||
 | | | | |
-|Revenues | | | |
+^Revenues | | | |
 | |Monthly Membership Revenue|    €171.00| |
 | |Annual Membership Revenue|    €216.00| |
 | |One-Time Donation Revenue|    __€10.00__|    €397.00|
-|Variable Expenses | | | |
+^Variable Expenses | | | |
 | |Payment Processor Expenses|    €31.35| |
 | |Open Collective Host Expenses|    __€23.82__|    __€55.17__|
-|Gross Income| | |    €341.83|
+^Gross Income| | |    €341.83|
 | | | | |
-|Fixed Expenses | | | |
+^Fixed Expenses | | | |
 | |Discourse Server Expenses|    €71.90| |
 | |Server Expenses|    __€226.36__|    __€298.26__|
-|EBIT (Operating Income)| | |    €43.57|
+^EBIT (Operating Income)| | |    €43.57|
 | | | | |
 |Interest| | |    __€0.00__|
-|IBT| | |    €43.57|
+^IBT| | |    €43.57|
 | | | | |
 |Taxes| | |    __€0.00__|
-|Net Income| | |    €43.57|
+^Net Income| | |    €43.57|
-===== 2022 Monthly & Annual Cash Flow (Draft) =====
+===== 2022 Annual Cash Flow (Draft) =====
-Coming soon
+|    January 2022 - November 2022    |||
+| |||
+| | ^  2022  |
+^Cash from Operating|||
+|Donations| |    €367.19|
+|Expenses| |    __€169.21__|
+|Net Cash Flow from Operating| |    €197.98|
+| |||
+^Cash Balance |||
+|Previous Period| |    €639.64|
+|Increase (Decrease)| |    __€197.98__|
+|Ending Balance| |    €837.62|
-===== 2022 Balance Sheet (Draft) =====
+Note: Payment Processing Expenses are excluded from operating cash revenues & expenses, as they are deducted automatically before funds are added to the OpenCollective Account.
+===== 2022 Monthly Cash Flow (Draft) =====
+|    January 2022 - November 2022    |||||||||||||
+| |||||||||||||
+| | ^  Jan  ^  Feb  ^  Mar  ^  Apr  ^  May  ^  Jun  ^  Jul  ^  Aug  ^  Sep  ^  Oct  ^  Nov  |
+^Cash from Operating|||||||||||||
+|Donations| |    €12.10|    €66.23|    €24.22|    €44.64|    €14.04|    €15.98|    €15.98|    €15.98|    €15.98|    €14.04|    €128.00|
+|Expenses| |    __€0.84__|    __€4.20__|    __€1.62__|    __€2.82__|    __€146.35__|    __€1.08__|    __€1.08__|    __€1.08__|    __€1.08__|    __€0.96__|    __€8.10__|
+|Net Cash Flow from Operating| |    €11.26|    €62.03|    €22.60|    €41.82|    (€132.31)|    €14.90|    €14.90|    €14.90|    €14.90|    €13.08|    €119.90|
+| |||||||||||||
+^Cash Balance |||||||||||||
+|Previous Period| |    €639.64|    €650.90|    €712.93|    €735.53|    €777.35|    €645.04|    €659.94|    €674.84|    €689.74|    €704.64|    €717.72|
+|Increase (Decrease)| |    __€11.26__|    __€62.03__|    __€22.60__|    __€41.82__|    __(€132.31)__|    __€14.90__|    __€14.90__|    __€14.90__|    __€14.90__|    __€13.08__|    __€119.90__|
+|Ending Balance| |    €650.90|    €712.93|    €735.53|    €777.35|    €645.04|    €659.94|    €674.84|    €689.74|    €704.64|    €717.72|    €837.62|
+Note: Payment Processing Expenses are excluded from operating cash revenues & expenses, as they are deducted automatically before funds are added to the OpenCollective Account.
+===== 2022 Balance Sheet (Draft) =====
-Coming soon
+|    As of 25 November 2022    |||||
+| |||||
+|OpenCollective Cash|    €837.62| |Accounts Payable|    €154.41|
+|Accounts Receivable|    €0.00| |Deferred Taxes|    __€0.00__|
+|Inventories|    __€0.00__| |Total Current Liabilities|    €154.41|
+|Total Current Assets|    €837.62| | | |
+| | | |Long Term Debt|    €0.00|
+|Property, Plant, and Equipment|    __€0.00__| | | |
+| | | |SBC Equity|    €639.64|
+| | | |2022 Retained Earnings|    __€43.57__|
+| | | |Total Equity|    __€683.21__|
+| |||||
+^Total Assets|    €837.62| ^Liabilities & Equity|    €837.62|