Financial Statement Builder

This guide covers the template-driven Financial Statement builder — the engine behind Balance Sheet, Income Statement, Cash Flow Statement, and Statement of Changes in Equity generation.

Overview

PinkApple generates financial statements from configurable templates rather than hard-coded report layouts. This allows organisations to:

• Customise statement structure to match local GAAP/IFRS requirements
• Add custom line items and groupings
• Support multiple statement formats (management vs. statutory)
• Map COA accounts flexibly to statement lines

Template Architecture

A financial statement template has the following hierarchy:

Template (e.g. "IFRS Balance Sheet")
  └── Line Items (rows of the statement)
        ├── Account Mappings (which COAs roll into each line)
        ├── Column Definitions (data columns)
        └── Column Sets (groupings of columns)

Template Types

Type	Description
BALANCE_SHEET	Statement of Financial Position
INCOME_STATEMENT	Statement of Profit or Loss
CASH_FLOW	Statement of Cash Flows
CUSTOM	Any custom statement structure

Building a Template

Navigate to Reporting → Financial Statements to access the builder workspace.

Step 1: Create Template

1. Go to the Templates tab
2. Click Add Template
3. Specify: template code, name, type, and description
4. Activate the template

Step 2: Define Line Items

Each line item represents a row on the final statement:

• Line Label: Display text (e.g. "Cash and Cash Equivalents")
• Display Order: Sort order on the statement
• Line Type: DETAIL, SUBTOTAL, TOTAL, or HEADER
• Balance Source: GL_BALANCE, P_AND_L, MANUAL, or CASHFLOW_SPECIAL
• Cash Flow Section: For cash flow templates — OPERATING, INVESTING, or FINANCING
• Sign Behaviour: NORMAL, INVERT_IF_CREDIT, INVERT_IF_DEBIT

Step 3: Map Accounts

For each DETAIL line item, map the COA accounts whose balances should be aggregated:

1. Select the line item
2. Go to Account Mappings tab
3. Add COA accounts (or ranges) that belong to this line
4. An account can only be mapped to one line item per template

Step 4: Column Definitions

Define what data appears in each column:

• Current Period: Balance/movement for the selected date range
• Prior Period: Comparative balance for the prior year
• Budget: Budgeted amount for comparison
• Variance: Calculated difference between columns

Step 5: Column Sets

Group columns into named sets for different presentation needs (e.g. "Monthly", "Quarterly", "Annual Comparative").

Available Reports

Balance Sheet

Shows point-in-time balances grouped by:

• Assets (Current, Non-Current)
• Liabilities (Current, Non-Current)
• Equity (Share Capital, Retained Earnings, Reserves)

Income Statement

Shows period movement for:

• Revenue accounts
• Cost of Sales
• Operating Expenses
• Other Income/Expenses
• Tax provisions

Cash Flow Statement

Supports both indirect and direct methods:

• Indirect: Starts from net income, adjusts for non-cash items
• Direct: Shows actual cash receipts and payments by category
• Sections: Operating, Investing, Financing

Uses cashflow_section on line items and CASHFLOW_SPECIAL balance source for derived calculations.

Statement of Changes in Equity

Shows movement in equity components:

• Opening balance
• Profit/loss for the period
• Other comprehensive income
• Dividends/distributions
• Closing balance

Running a Statement

1. Navigate to Reports → Financial Reports
2. Select the report from the catalog
3. Configure filters:
   • Date range or fiscal period
   • Business unit scope
   • Currency
   • Include consolidated view
4. Generate the report

The system:

• Resolves the template and its line items
• Queries daily_coa_balance for mapped accounts
• Applies sign behaviour and aggregation
• Returns structured JSON for rendering

Report Catalog Integration

Templates are linked to the Report Catalog for runtime execution:

• Each template maps to a report definition
• Report definitions specify the dataset procedure to call
• The reporting engine handles pagination, export (PDF/Excel), and drill-down

Manual Amounts & Notes

For items not derived from GL (e.g. off-balance-sheet disclosures):

• Use the Manual Amounts tab to enter period-specific values
• Use the Notes tab to attach disclosure text to line items

Recommended Build Order

1. Create the template with code and type
2. Add line items in logical order (headers first, then details, then totals)
3. Map COA accounts to each detail line
4. Define columns
5. Link to Report Catalog
6. Test by generating the report with sample data