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Free Excel template · Financial statements
Simple financial statements template — from the trial balance to print
Fill the statements in right here, or use the Excel version: type a two-year trial balance, pick a statement line for each account, and the income statement, balance sheet and cash flow build themselves — with checks that they agree.
| TRIAL BALANCE — this year and last year (balances before closing) | ||||||
| Yellow cells = you type · blue cells = calculated (do not overwrite) · example rows are fictional — replace them. | ||||||
| Company | Example Foods Corp. (sample) | Year end | 2026-12-31 | Currency | USD | |
| Code | Account | Statement line | Debit — this year | Credit — this year | Debit — last year | Credit — last year |
| 1000 | Cash and bank | Cash | 161,900.00 | 120,800.00 | ||
| 1100 | Trade receivables | Receivables | 236,500.00 | 198,200.00 | ||
| 1200 | Inventory | Inventory | 154,800.00 | 141,000.00 | ||
| 1300 | Prepayments | Other current assets | 18,200.00 | 15,600.00 | ||
| 1500 | Equipment, net of depreciation | Property & equipment (net) | 512,000.00 | 468,000.00 | ||
| 2000 | Trade payables | Payables | 132,600.00 | 118,900.00 | ||
| 2100 | Accrued expenses and taxes | Other current liabilities | 41,300.00 | 36,700.00 | ||
| 2200 | Bank loan — current portion | Short-term debt | 60,000.00 | 60,000.00 | ||
| 2500 | Bank loan — long term | Long-term debt | 240,000.00 | 300,000.00 | ||
| 3000 | Share capital | Share capital | 300,000.00 | 250,000.00 | ||
| 3100 | Retained earnings (opening) | Retained earnings | 178,000.00 | 61,000.00 | ||
| 3200 | Dividends paid | Retained earnings | 20,000.00 | |||
| 4000 | Sales | Revenue | 1,486,000.00 | 1,302,000.00 | ||
| 5000 | Cost of goods sold | Cost of sales | 921,300.00 | 820,300.00 | ||
| 6000 | Salaries and admin | Operating expenses | 288,700.00 | 251,600.00 | ||
| 6100 | Depreciation | Depreciation | 64,000.00 | 58,000.00 | ||
| 7000 | Interest on bank loan | Interest expense | 21,500.00 | 24,600.00 | ||
| 7100 | Other income | Other income | 4,800.00 | 3,500.00 | ||
| 8000 | Income tax | Income tax | 43,800.00 | 34,000.00 | ||
| TOTAL | 2,442,700.00 | 2,442,700.00 | 2,132,100.00 | 2,132,100.00 | ||
| Trial balance is balanced | ||||||
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. | ||||||
| INCOME STATEMENT | |||
| Example Foods Corp. (sample) · year ended 31 December 2026 · USD | |||
| This year | Last year | Change | |
| Revenue | 1,486,000.00 | 1,302,000.00 | 14.1% |
| Cost of sales | 921,300.00 | 820,300.00 | 12.3% |
| GROSS PROFIT | 564,700.00 | 481,700.00 | 17.2% |
| Operating expenses | 288,700.00 | 251,600.00 | 14.7% |
| Depreciation | 64,000.00 | 58,000.00 | 10.3% |
| OPERATING PROFIT | 212,000.00 | 172,100.00 | 23.2% |
| Interest expense | 21,500.00 | 24,600.00 | −12.6% |
| Other income | 4,800.00 | 3,500.00 | 37.1% |
| PROFIT BEFORE TAX | 195,300.00 | 151,000.00 | 29.3% |
| Income tax | 43,800.00 | 34,000.00 | 28.8% |
| NET PROFIT | 151,500.00 | 117,000.00 | 29.5% |
| Gross margin | 38.0% | 37.0% | |
| Net margin | 10.2% | 9.0% | |
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |
| BALANCE SHEET | ||
| Example Foods Corp. (sample) · as at 31 December 2026 | ||
| This year | Last year | |
| Cash | 161,900.00 | 120,800.00 |
| Receivables | 236,500.00 | 198,200.00 |
| Inventory | 154,800.00 | 141,000.00 |
| Other current assets | 18,200.00 | 15,600.00 |
| TOTAL CURRENT ASSETS | 571,400.00 | 475,600.00 |
| Property & equipment (net) | 512,000.00 | 468,000.00 |
| Other non-current assets | - | - |
| TOTAL ASSETS | 1,083,400.00 | 943,600.00 |
| Payables | 132,600.00 | 118,900.00 |
| Other current liabilities | 41,300.00 | 36,700.00 |
| Short-term debt | 60,000.00 | 60,000.00 |
| TOTAL CURRENT LIABILITIES | 233,900.00 | 215,600.00 |
| Long-term debt | 240,000.00 | 300,000.00 |
| TOTAL LIABILITIES | 473,900.00 | 515,600.00 |
| Share capital | 300,000.00 | 250,000.00 |
| Retained earnings (opening, less dividends) | 158,000.00 | 61,000.00 |
| Net profit for the year | 151,500.00 | 117,000.00 |
| TOTAL EQUITY | 609,500.00 | 428,000.00 |
| TOTAL LIABILITIES AND EQUITY | 1,083,400.00 | 943,600.00 |
| Check: assets − liabilities − equity | - | - |
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |
| CASH FLOW STATEMENT (indirect method) | |
| Example Foods Corp. (sample) · year ended 31 December 2026 | |
| This year | |
| Net profit | 151,500.00 |
| Add back: depreciation | 64,000.00 |
| (Increase) / decrease in receivables | −38,300.00 |
| (Increase) / decrease in inventory | −13,800.00 |
| (Increase) / decrease in other current assets | −2,600.00 |
| Increase / (decrease) in payables | 13,700.00 |
| Increase / (decrease) in other current liabilities | 4,600.00 |
| CASH FROM OPERATING ACTIVITIES | 179,100.00 |
| Purchase of property & equipment (net) | −108,000.00 |
| Other non-current assets | - |
| CASH FROM INVESTING ACTIVITIES | −108,000.00 |
| Borrowings / (repayments) of debt | −60,000.00 |
| Share capital issued | 50,000.00 |
| Dividends and other equity movements | −20,000.00 |
| CASH FROM FINANCING ACTIVITIES | −30,000.00 |
| NET CHANGE IN CASH | 41,100.00 |
| Cash at beginning of year | 120,800.00 |
| Cash at end of year | 161,900.00 |
| Check: equals cash on the balance sheet | - |
| Built from the change between the two balance sheets: if the balance sheet balances, the cash flow reconciles to cash. | |
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |
| CHECKS AND KEY RATIOS | ||
| Yellow cells = you type · blue cells = calculated (do not overwrite) · example rows are fictional — replace them. | ||
| This year | Last year | |
| Trial balance balanced | OK | OK |
| Balance sheet balances | OK | OK |
| Cash flow reconciles to cash | OK | |
| Accounts without a statement line | 0 | |
| Current ratio | 2.44x | 2.21x |
| Debt to equity | 0.49x | 0.84x |
| Return on equity | 24.9% | 27.3% |
| Revenue growth | 14.1% | |
| Before investors or an IPO the statements must be prepared under the applicable framework (IFRS, PFRS, US GAAP) and audited. This template is a first draft to see the numbers in one place. | ||
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |
Start typing right in the document — no sign-up. It stays in this browser; save it to your free Layers account to keep it, open it on your phone and share it.
- 1Fill in. Type into the simple financial statements right here on the page — no sign-up, nothing to install.
- 2Print or download. Print it in one click, or download the Excel file to keep and edit.
- 3Send. Print the three statements or send the Excel file to your accountant, bank or investor.
- 4Deadline. At year end and before any loan or investor meeting; audited statements follow your local filing deadline.
What is inside
The Excel file, sheet by sheet
Trial balance
This year and last year, debit and credit, each account mapped to a statement line.
Income statement
Revenue to net profit, with margins and change vs last year.
Balance sheet
Current and non-current assets and liabilities, equity with the year's profit; balance check.
Cash flow
Indirect method from the change between two balance sheets; reconciles to cash.
Yellow cells are for you to type, blue cells are calculated. Ordinary formulas, no macros — opens in Excel, Google Sheets and LibreOffice. Licence CC BY 4.0 · © Layers (layers.md).
How to use it
Five steps
1
Export the trial balance
From your accounting system, before closing entries, for two years.
2
Map the accounts
Choose the statement line for each account (Cash, Receivables, Revenue …).
3
Check
Trial balance balanced, balance sheet balances, cash flow reconciles — all "OK".
4
Read the ratios
Margins, current ratio, debt to equity, return on equity, growth.
5
Have them reviewed
For investors or an IPO the statements must follow IFRS / local GAAP and be audited.
What people do next
Build a data room
Statements, contracts and minutes in one shared folder for investors and auditors.
Monthly management accounts
The same mapping each month shows the trend before year end.
What Layers does with it
Honest status: Works today is live now; Coming is not yet.
02
The real Excel file
Formulas, checks and print layout in .xlsx — opens in Excel, Google Sheets and LibreOffice.
- Works today Download as .xlsx
03
Share and work together
One folder for the team: everyone sees the latest version; comments instead of e-mail threads.
- Works today Drive with shared folders, chat, calls
04
Edit the Excel file in Layers
Open the .xlsx in the Layers spreadsheet editor with formulas, without Microsoft Office.
- Works today For signed-in users
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Questions
How do I make financial statements from a trial balance?
Map each trial balance account to a statement line (revenue, cost of sales, receivables, payables…). The template adds the mapped balances into the income statement and balance sheet and builds the cash flow from the two years.
What are the three financial statements?
The income statement (profit or loss for the year), the balance sheet (what the company owns and owes at year end) and the cash flow statement (where cash came from and went).
Why does the cash flow need two years?
The indirect method starts from profit and adds the changes in receivables, inventory, payables, assets and debt between last year's and this year's balance sheet.
Is this enough for an IPO or investors?
No — it is a first draft to see the numbers in one place. Statements for an IPO must be prepared under IFRS or local GAAP (e.g. PFRS, US GAAP) and audited, usually for three years.
Does it work in Google Sheets?
Yes, the .xlsx opens in Excel, Google Sheets and LibreOffice.
Do I have to sign up?
No. The template is open on this page; sign in free only to save it.
More free Excel templates
Keep it, share it, open it on your phone
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Templates are starting points. Check figures and rules with your accountant, engineer or the agency concerned. Layers is an independent product.