What does this skill do?

Skill’s Management Income Statement for SMEs organizes the management income statement of any small or medium-sized enterprise by separating revenue, variable costs, fixed costs, EBITDA, and net income, including the partner’s pro labore as a business expense. Designed for owners without accounting experience, it provides an actionable report with line-by-line analysis, key alerts, a monthly template, and industry benchmarks.

DRE from Scratch
Create a Management Income Statement when the client does not have a DRE or only uses bank information.
Interpretation of the Balance Sheet
Translate the formal accounting into a clear and actionable income statement that the business owner understands and uses every month.
Separate Business and Personal Finances
Treat the partner's pro labore as a business expense to reveal the company's true profitability.
Foundations for Margins and Balance
It provides a solid foundation for analyzing contribution margins and calculating the break-even point.

Usage examples

📊 Complete DRE
Prepare the management income statement for a language school with 120 students: gross revenue €72,000, taxes 6%, variable costs €3,600, fixed costs €35,800, owner’s compensation €8,000, and financial expenses €600.
🏪 Retail
Create the management income statement for a grocery store: revenue of 45,000 €, VAT at 21%, variable costs at 55%, rent of 2,800 €, two employees at 5,200 €, and owner’s compensation of 3,500 €.
⚠️ Bank information only
My client only has the bank transactions for this month. Please help me reconstruct an approximate management income statement based on bank deposits and withdrawals.
📈 Monthly Tracking
Create a blank DRE template for the client to fill out each month, with instructions on where to find each piece of information.

Features

Line-by-line structured DRE Gross revenue, deductions, net revenue, variable costs, contribution margin, management EBITDA, financial expenses, pro labore, and net income.
Detailed Analysis by Block An explanation of each account group, assessing whether it is healthy for the client's industry and what to look for.
3 Key Alerts Identify the three lines of the DRE that deserve the most attention and explain why.
Reusable Monthly Template A blank template in table format that the client fills out each month, with instructions on where to find each piece of information.
Industry Benchmarks Benchmark percentages by line (typical margins, fixed-cost ratio) to compare the client's performance with that of its industry.

Frequently asked questions

No. The skill is designed for small and medium-sized businesses that don't have a DRE or that only use banking information. You can start with incomplete data, and Claude will structure it.
Pro labore refers to the owner-partner's draw. It is included as a business expense because omitting it distorts the actual result: it separates what the company earns from what the owner pays himself.
Yes. The skill asks for the customer's industry and provides benchmarks (typical margins, fixed-cost ratio) tailored to that industry.
Yes. The skill generates a blank DRE template ready to be filled out each month, with guidance on where to find each piece of data for ongoing tracking.
Management Income Statement for Small and Medium-Sized Enterprises

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