Profit and Loss

The Profit and Loss (PnL, P&L) report is a comprehensive financial statement that details a business's revenue and expenses over a specific period. This report is essential for assessing the actual profitability of the business and managing its financial performance.

It includes sections for income and expenditures, with a detailed breakdown of expenses by category. All metrics are calculated not only for the entire clinic but also for each cabinet and employee.

Please note that the PnL report may not be entirely accurate, but it provides a general overview of the clinic's profitability. It is most effective for analysis when focusing on longer periods such as a month, several months, or a year.

To generate a report, go to Reports → Profit and Loss.

By default, the report is generated for the current month. To select a different period, click on the calendar above.

All metrics in the report are calculated for the clinic as a whole and broken down for each cabinet, and within cabinets, for each employee. The value of the metrics in Total in the clinic column is the sum of the values for these metrics in the cabinets.

Working hours

Maximum working time per cabinet is the total number of working hours per clinic according to the work schedule. It is calculated by adding up the working hours for all the working days within the chosen period.

If necessary, in the Report settings at the top right, you can edit the Working days of the clinic, the working hours of each day, and the Active cabinets of the clinic (for example, remove from the report a cabinet that is used as a backroom).

Worked hours in the cabinet – the actual number of hours worked in each cabinet. It is calculated as the total number of hours of patient visits with the Done status in the cabinet.

Worked hours by employee – the actual number of hours worked by each employee. This is calculated as the total number of hours spent on patient visits with the Done status.

Please note: worked hours in the cabinet and by the employees will be included in the report only if the visit status is set as Done, and if an invoice (either a fast invoice or an invoice from the treatment plan) has been created for that visit.

If you hover over the exclamation mark next to the cabinet number, you will see if this cabinet is being underutilized and for how many hours.

2. Overall revenue

Overall revenue per cabinet is calculated as the sum of the works performed in each cabinet.

Overall revenue per employee is calculated as the sum of the works performed by each employee.

Importantly! The Overall revenue indicator takes into account the sum of all the works performed, regardless of whether they were paid for.

IMPORTANT: to ensure accurate calculations, it's crucial to schedule visits in line with the performed works. This means setting up a visit with a Done status for the respective specialist on the same day as Invoice of performed works. If an invoice of performed works is created without being tied to a visit, the sum of this invoice won't be included in the report but will be displayed separately. To check the total amount of performed works that's not included in the report, click the

mark in the upper right next to Report Settings.

Note that in financial accounting, there are two types of expenses: operating expenses (OPEX, also known as selling, general, and administrative expenses) and direct expenses.

Operating expenses (OPEX) is an expense that a business incurs through its normal business operations. Operating expenses include rent, equipment, inventory costs, marketing, insurance.

Direct expenses are those which rely on the manufacture and sale of products or services by a company. Examples of direct expenses are wages, taxes, cost of materials.

In Cliniccards, you have the flexibility to classify which clinic expenses are considered operating and which are direct. Apart from wages, this expense will always be categorized as direct.

To create a list of expenses for accounting purposes, first click on Report Settings at the top right. In the Cost Accounting in PnL section, label each cost category as Direct or Operating and enable or disable specific cost items as necessary.

3. Operating expenses

Operating expenses per cabinet – the total clinic operating expenses, distributed equally among the cabinets.

To review the clinic's operating expenses, click the arrow icon. A window will open, showing all of the clinic's operating expenses categorized and compared to the budget for the selected period.

Next, you can see the Operating expenses per hour and Operating expenses per employee, and by expanding the list, you can also see the breakdown of operating expenses per employee.

4. Direct expenses

Direct expenses per cabinet – the sum of the direct expenses for each cabinet, the details of which can be accessed using the link on the right.

Next, Direct expenses per employee are listed, including salary, tax, other direct expenses, and cost of materials.

It is important to note that if the clinic maintains records of materials in the Stock module, the Cost of materials category should be turned off in the Report settings. This is because the cost of materials is already included in the report automatically based on the invoices for the work performed. However, if materials are not accounted for in the clinic's Stock, the Cost of materials category must be enabled in the report settings.

5. Profit

This section of the report presents the overall profitability or loss of the clinic for the selected period. It includes breakdowns by categories: Profit per cabinet and Profit per employee.