Seller P&L: where profit goes between revenue and payout

Three amounts you should keep separate

Profit follows the period of income and costs; payout follows the settlement schedule. Subtracting purchases from one bank transfer does not establish monthly profit. Reconcile realization and costs first, then explain marketplace balances and transfers separately.

The WB weekly summary itself distinguishes «Продажа», «К перечислению за товар» and «Итого к оплате». See the official general financial-report guide. That summary does not replace service or product-level details.

Actual Excel files: where income and expense lines come from

Ozon. Download the closed-month report under Finance → Documents. On «Отчет о реализации», sales belong to «Реализовано» and returns to «Возвращено клиентом». These names were checked against an original Excel export. Locate them in the corresponding group in your report.

Ozon income-amount control = Σ product rows (realization + partner payments on sales − realization returns − partner-payment returns)

realization returns and partner-payment returns are positive return amounts in the inspected form, so subtract them. Exclude footer rows from the summation. Realization does not contain commission and every service. A monthly P&L needs matching monthly accruals: a weekly export spanning another month is insufficient. Ozon’s report structure guide confirms the sales/returns/partner-payment distinction; literal field names come from the domestic Excel.

Market. Finance → Financial reports → Realization: on «Доставленные товары» is discounted delivered value including VAT. on «Возвращенные товары» is discounted returned value including VAT. Reconcile returns separately: a current return can relate to an earlier sale. The inspected returns sheet contains no product rows, so only its headers, not an actual signed return amount, were verified.

Use consistent VAT treatment for income, services and purchase costs in the P&L. Tax income and recognition dates require a separate three-marketplace check. Realization totals do not automatically establish tax-recognition dates.

Purchases are not the cost of sales

A paid shipment initially increases inventory. Management P&L includes the cost of sold goods; unsold goods remain in inventory. Supplier payment enters cash flow on its payment date. The events can fall in different months.

Cost of sales = cost assigned to sold units under the chosen method − restored cost of sellable returns

Apply the selected inventory-cost method consistently across purchase batches. Bundles need all component costs and attributable preparation expenses. Allocate inbound freight once: do not include it in product cost and deduct it again separately.

A return does not always restore sellable stock: damage or loss can require a write-off. Check physical movement and supporting records, not only the negative monetary line. Marketplace seller prices and realization prices are not your purchase cost.

Reconciliation: analytics revenue versus payments net of refunds

Start a discrepancy investigation with the metric definition. Market analytics revenue follows delivered orders without deducting returns, so it need not equal buyer payments net of refunds.

1. Download the payment-period report under Finance → Financial reports. Open «Отчёт о платежах».
2. In «Источник транзакции», select «Платёж покупателя» and «Возврат платежа покупателя». Use «Сумма транзакции, ₽» for amounts and «Дата транзакции» for dates.
3. Sum «Сумма транзакции, ₽» with its original signs. Refunds in the inspected Excel are already negative; subtracting them again creates extra income.
4. Compare against realization with matching period boundaries and products. Delivery and transaction dates can differ: trace operations instead of overriding a grand total.

This controls buyer money, not every income category: check monetary premiums and compensation separately. Do not add points as ordinary bank revenue. Summing all positive «Сумма транзакции, ₽» values or using «Сумма платежного поручения или удерживаемая за услуги сумма, ₽» instead of «Сумма транзакции, ₽» also mixes services and settlements. See Market’s document guide.

Close the month with a reconciliation

1. Sales. Reconcile product rows and footer totals independently. Do not deduct returns twice or count multiple order stages as new sales.
2. Cost of sales. Sold units have documented costs; missing costs, bundles and returns are handled explicitly.
3. Services and ads. Keep signed charges and corrections, counting each expense once.
4. External costs and taxes. Supporting records and recognition rules are present; tax uses its own base, not the payout.
5. Settlements. Reconcile bank transfers and explain opening balance, accruals, deductions and closing receivables.

Close the month when figures reproduce from documents and missing inputs are resolved. Unconfirmed costs keep the report provisional.