Complete Financial Report for the Year Ended 31 December 2025
📊 Profit and Loss Statement
Account Description
In (Bank In) (RM)
Out (Bank Out) (RM)
Revenue (Bank In)
Sales - Shopee
1,207,239.86
Sales - TikTok
529,684.00
Sales - Lazada
41,842.91
Refund Customer
9,216.02
Hibah
623.41
Refund
20.00
Fixed Deposit Maturity
531,603.96
Refund Drawing
287,596.41
Travelling Expenses (Contra)
267.87
RSP (Contra)
9,348.21
Loan Received
246,015.42
Total Revenue (Bank In)
2,863,458.09
Expenses (Bank Out)
ADS
50,104.83
Affiliate
1,650.00
Asset
2,266.13
Donation
1,100.00
Consultation Fee
15,532.00
Food and Beverage
63,313.64
Bank Charge
3,442.98
Purchase - DS
392,000.00
Purchase - ID
385,498.51
Purchase - Sari Tani
68,683.64
Purchase - Merlimau
83,400.00
Purchase - Packaging
8,360.13
Petrol and Diesel
8,447.89
Petty Cash Expenses
700.00
Postage and Courier
9,818.00
Profit Deducted
8,979.70
PT
27,427.81
Rental
24,150.00
RSP
212,698.11
Salary
193,366.27
Seminar and Program
8,117.20
Server Subc
5,338.48
SOCSO
2,031.50
Staff Refreshment
9,021.48
Staff Reward
5,010.70
Staff Trip
2,173.04
Stationery
743.73
Tax Payable
925.40
Transportation
36,345.77
Travelling Expenses
14,372.16
Touch and Go Expenses
15,543.64
Upkeep Premises
876.47
Upkeep Vehicle
1,754.63
Utilities
33,011.36
Zakat
42,000.00
Investment
1,482.29
Medical Fee
3,903.15
EPF
22,294.80
General Insurance
2,440.00
Bank Overdraft Repayment
500,000.00
Drawing
441,921.08
Refund (Contra)
14,747.56
Loan Repayment
154,354.76
Total Expenses (Bank Out)
2,694,228.49
Net Profit/(Loss) for the Year
169,229.60
📝 Double Entry - T-Accounts Method
T-Account Format: Each account is shown as a "T" shape with Debit (Dr) on the left side and Credit (Cr) on the right side. This visual format helps track the flow of money through each account.
No.
Account Debited
Debit (RM)
Account Credited
Credit (RM)
Description
Sales Revenue
Debit (Dr)
Credit (Cr)
1,207,239.86 Shopee
529,684.00 TikTok
41,842.91 Lazada
Total: 0.00
Total: 1,778,766.77
Bank Account
Debit (Dr)
Credit (Cr)
1,207,239.86 Sales Shopee
392,000.00 Purchase DS
529,684.00 Sales TikTok
385,498.51 Purchase ID
531,603.96 FD Maturity
193,366.27 Salary
287,596.41 Refund Drawing
500,000.00 OD Repayment
246,015.42 Loan Received
441,921.08 Drawing
Total: 2,802,139.65
Total: 1,912,785.86
Purchases Account
Debit (Dr)
Credit (Cr)
392,000.00 DS
385,498.51 ID
68,683.64 Sari Tani
83,400.00 Merlimau
8,360.13 Packaging
Total: 937,942.28
Total: 0.00
Operating Expenses
Debit (Dr)
Credit (Cr)
193,366.27 Salary
63,313.64 F&B
33,011.36 Utilities
24,150.00 Rental
22,294.80 EPF
50,104.83 ADS
15,532.00 Consultation
... (other expenses)
Total: ~591,735.08
Total: 0.00
Fixed Deposit
Debit (Dr)
Credit (Cr)
500,000.00 Principal
500,000.00 Maturity
31,603.96 Interest
Total: 531,603.96
Total: 500,000.00
Drawing Account
Debit (Dr)
Credit (Cr)
441,921.08 Withdrawal
287,596.41 Refund
Total: 441,921.08
Total: 287,596.41
Net Balance: 154,324.67 (Dr)
Loan Payable
Debit (Dr)
Credit (Cr)
154,354.76 Repayment
246,015.42 Received
Total: 154,354.76
Total: 246,015.42
Net Balance: 91,660.66 (Cr)
Stock Account
Debit (Dr)
Credit (Cr)
485,666.77 Opening
450,000.00 Closing
Total: 485,666.77
Total: 450,000.00
Net Balance: 35,666.77 (Dr)
Depreciation - Computer
Debit (Dr)
Credit (Cr)
3,479.09 Expense
3,479.09 Accumulated
Total: 3,479.09
Total: 3,479.09
📊 Double Entry Summary
Account Category
Total Debits (RM)
Total Credits (RM)
Assets
981,311.81
Liabilities
154,354.76
336,065.15
Equity
154,324.67
169,229.60
Revenue
1,810,370.73
Expenses
1,529,677.36
TOTAL
2,819,668.60
2,819,668.60
✅ Total Debits = Total Credits (Balanced!)
⚖️ Trial Balance as at 31 December 2025
No.
Account Code
Account Description
Debit (RM)
Credit (RM)
ASSETS
1
1001
Fixed Deposit
500,000.00
2
1002
Closing Stock
450,000.00
3
1003
Computer (Net of Depreciation)
31,311.81
LIABILITIES
4
2001
Loan Payable (246,015.42 - 154,354.76)
91,660.66
5
2002
Tax Payable
925.40
6
2003
Accumulated Depreciation - Computer
3,479.09
EQUITY
7
3001
Owner's Capital
0.00
8
3002
Drawing (441,921.08 - 287,596.41)
154,324.67
9
3003
Retained Earnings (Net Profit)
169,229.60
REVENUE
10
4001
Sales - Shopee
1,207,239.86
11
4002
Sales - TikTok
529,684.00
12
4003
Sales - Lazada
41,842.91
13
4004
Interest Income (FD)
31,603.96
COST OF GOODS SOLD
14
5001
Opening Stock
485,666.77
15
5002
Purchases - DS
392,000.00
16
5003
Purchases - ID
385,498.51
17
5004
Purchases - Sari Tani
68,683.64
18
5005
Purchases - Merlimau
83,400.00
19
5006
Purchases - Packaging
8,360.13
OPERATING EXPENSES
20
6001
Salary
193,366.27
21
6002
Rental
24,150.00
22
6003
Utilities
33,011.36
23
6004
EPF
22,294.80
24
6005
SOCSO
2,031.50
25
6006
Food and Beverage
63,313.64
26
6007
Petrol and Diesel
8,447.89
27
6008
Transportation
36,345.77
28
6009
Travelling Expenses
14,104.29
29
6010
Postage and Courier
9,818.00
30
6011
Stationery
743.73
31
6012
Staff Refreshment
9,021.48
32
6013
Staff Reward
5,010.70
33
6014
Staff Trip
2,173.04
34
6015
Medical Fee
3,903.15
35
6016
Seminar and Program
8,117.20
36
6017
Server Subscription
5,338.48
37
6018
Touch and Go Expenses
15,543.64
38
6019
Upkeep Premises
876.47
39
6020
Upkeep Vehicle
1,754.63
40
6021
Bank Charge
3,442.98
41
6022
General Insurance
2,440.00
42
6023
Zakat
42,000.00
43
6024
PT
27,427.81
44
6025
Petty Cash Expenses
700.00
45
6026
Profit Deducted
8,979.70
46
6027
Tax Payable Expense
925.40
47
6028
Investment
1,482.29
48
6029
Depreciation Expense - Computer
3,479.09
49
6030
ADS
50,104.83
50
6031
Affiliate
1,650.00
51
6032
Asset Expense
2,266.13
52
6033
Donation
1,100.00
53
6034
Consultation Fee
15,532.00
54
6035
RSP
203,349.90
55
6036
Refund Expense
14,727.56
TOTAL DEBITS = TOTAL CREDITS
3,537,651.86
3,537,651.86
Notes:
All figures are in Malaysian Ringgit (RM)
Based on Bank In/Out Summary Data from 2025
Fixed Deposit Maturity: RM531,603.96 includes RM31,603.96 interest income
Net Drawing = Total Drawing (RM441,921.08) - Refund Drawing (RM287,596.41) = RM154,324.67
Depreciation calculated at 10% on computer net value: RM3,479.09