Sample outputs
Download what we hand back at the end of a close.
29 reports across a single Singapore Pte Ltd and a three-entity multi-currency group — the full pack a CFO would expect from an external accountant.
Single entity · FY 2025 close · 19 reports
Acme Trading Pte Ltd
Singapore Pte Ltd, GST quarterly, SGD-base, around 200 documents per month. A typical SME close.
Executive
Board-reading set — the page the directors open first.
Q4 2025 KPI Scorecard
Ten board KPIs — margins, liquidity, working capital, runway, leverage — with target verdicts.
acme-trading-kpi-scorecard-q4-2025.xlsx · ~8 KB
Statutory financial statements
Face statements + notes prepared under SFRS for Small Entities.
Q4 2025 Profit & Loss
Revenue, COGS, opex, GST recovered, net income — with Q3 and prior-year comparison.
acme-trading-pnl-q4-2025.xlsx · ~8 KB
Q4 2025 Balance Sheet
Statement of Financial Position at 31 Dec 2025, with YoY comparative.
acme-trading-balance-sheet-q4-2025.xlsx · ~8 KB
Q4 2025 Cash Flow Statement
Indirect-method statement of cash flows with operating, investing, financing.
acme-trading-cashflow-q4-2025.xlsx · ~8 KB
FY 2025 Statement of Changes in Equity
Equity walk — share capital, retained earnings, dividends declared and paid.
acme-trading-changes-in-equity-fy2025.xlsx · ~8 KB
FY 2025 Notes to the Financial Statements
13 SFRS-grade disclosure notes covering revenue, expenses, PPE, leases, tax, related parties, subsequent events.
acme-trading-notes-to-accounts-fy2025.xlsx · ~10 KB
Accountant detail
The working files behind the face statements.
Q4 2025 Trial Balance (compare)
Closed TB at 31 Dec 2025, with Q3 and YoY columns. Should net to zero.
acme-trading-trial-balance-q4-2025.xlsx · ~10 KB
Q4 2025 General Ledger (sample accounts)
Per-account transaction listing with running balance — Cash, Trade Receivables, Revenue.
acme-trading-general-ledger-q4-2025.xlsx · ~9 KB
Q4 2025 Journal Report
Full Q4 journal entries with date, ref, source agent, account, debit, credit.
acme-trading-journal-q4-2025.xlsx · ~9 KB
FY 2025 Capex Roll-forward
PPE movement by asset class — opening NBV, additions, depreciation, closing NBV, useful life.
acme-trading-capex-rollforward-fy2025.xlsx · ~8 KB
Q4 2025 Deferred Revenue & Accruals
Roll-forward of unearned-income and accrual liability accounts with Q1 2026 release schedule.
acme-trading-deferred-revenue-q4-2025.xlsx · ~8 KB
Operations
Working-capital health and close quality.
Q4 2025 AR Aging
Receivables by customer × aging bucket (0/1-30/31-60/61-90/90+). Ties to Note 8.
acme-trading-ar-aging-q4-2025.xlsx · ~8 KB
Q4 2025 AP Aging
Payables by supplier × aging bucket. DPO indicator for treasury planning.
acme-trading-ap-aging-q4-2025.xlsx · ~8 KB
Q4 2025 Bank Reconciliation Status
Per-account book vs statement balance, reconciling items, unreconciled count, oldest age.
acme-trading-bank-rec-q4-2025.xlsx · ~8 KB
Tax
Singapore corporate tax + GST close pack.
Q4 2025 GST F5 Worksheet
Box-by-box GST F5 working tied back to ledger lines, with supporting invoice extract.
acme-trading-gst-f5-q4-2025.xlsx · ~8 KB
FY 2025 ECI Estimate
Estimated chargeable income filed with IRAS within the 3-month window after FY end.
acme-trading-eci-fy2025.xlsx · ~8 KB
FY 2025 Tax Computation & ETR
Full Singapore corporate tax computation with effective tax rate reconciliation (statutory 17% → ETR 14.5%).
acme-trading-tax-computation-fy2025.xlsx · ~8 KB
Planning
Forward-looking schedules backing the going-concern view.
Q4 2025 Budget vs Actual
Per-line budget figures against actuals with variance amount and percentage swing.
acme-trading-budget-vs-actual-q4-2025.xlsx · ~8 KB
12-month Cash Forecast (Jan–Dec 2026)
Forward projection by month — operating, investing, financing, closing cash. Supporting schedule for going-concern.
acme-trading-cash-forecast-2026.xlsx · ~9 KB
Three entities · FY 2025 close · Multi-currency · 10 reports
Acme Group
Acme Trading SG (parent, 100%-owned subsidiary lens), Acme HK Holdings Ltd (80% subsidiary with 20% NCI), Acme MY Sdn Bhd (40% associate). SGD presentation. Intercompany sales SG→HK and SG→MY.
Executive
Group-level readiness check — the gate before consolidation runs.
Q4 2025 Member Readiness
Per-member period status, document state, JEs posted, open issues, reviewer status — the consolidation gate.
acme-group-member-readiness-q4-2025.xlsx · ~8 KB
Consolidated statements
IFRS 10 face statements after eliminations and FX translation.
Consolidated SFP at 31 Dec 2025
Group Statement of Financial Position with goodwill, NCI carve-out, translation reserve.
acme-group-consolidated-sfp-q4-2025.xlsx · ~8 KB
Consolidated SCI for Q4 2025
Group Statement of Comprehensive Income with share of associate profit, OCI translation differences.
acme-group-consolidated-sci-q4-2025.xlsx · ~8 KB
Consolidation Eliminations Worksheet
Investment-in-subsidiary, intercompany sales, IC AR/AP, unrealised IC profit in inventory — all DR/CR pairs.
acme-group-eliminations-q4-2025.xlsx · ~8 KB
IAS 21 FX Translation Worksheet
HKD and MYR books translated to SGD at closing / average / historical rates; CTA recognised in OCI.
acme-group-fx-translation-q4-2025.xlsx · ~8 KB
Per-member rollups
Pre-elimination rollups across the group — useful for operating reviews.
Q4 2025 Group P&L Rollup
Per-member income statement side-by-side with group total (gross) and intercompany memo column.
acme-group-pl-rollup-q4-2025.xlsx · ~8 KB
Q4 2025 Group Balance Summary
Total assets, liabilities, equity by member with balance-check column and bridge to consolidated SFP.
acme-group-balance-summary-q4-2025.xlsx · ~8 KB
Q4 2025 Group Cash Position
Bank / cash / FD balances by member and currency, translated to SGD. Source for liquidity reporting.
acme-group-cash-position-q4-2025.xlsx · ~8 KB
Q4 2025 Group AR Aging
Customer-level AR aging concatenated across SG / HK / MY books, with intercompany memo.
acme-group-ar-aging-q4-2025.xlsx · ~8 KB
Q4 2025 Group AP Aging
Supplier-level AP aging across the group with IC AP pairing back to the AR memo.
acme-group-ap-aging-q4-2025.xlsx · ~8 KB