In P&L there’s some basic info;

1) Sales / Revenue (in Bahasa it’s called Jualan / Perolehan) – this is the recorded sales ur company has made for the period.

2) Cost of Goods Sold (COGS) – it is a collection/classification of expenses that is used in producing the final product/services for sale. it includes purchase of raw materials, sub-con charges, freight/forwarding charges etc

3) Gross Profit – Derived using Sales (-) COGS, basically this is what you have earned/profit before deducting all other admin/selling expenses which will be explained later.

4) Gross Profit Margin – calculated using the Gross Profit divided by Sales & is expressed in %. This is used primaly to gauge if there is a huge fluctuation in the GP Margin to ensure consistency & to understand if something is wrong in the classification of the expense if compared to industry average

5) Admin/Selling expenses – this is a category of expenses that contains all other expenses such as advertisment, staff costs, upkeep (repair & maintenance), travelling etc. Classification of expense is made to simply the analysis of the financials at later stage (and from there we can further determine if the company has sufficient/insufficient focus on certain areas by looking at the spending trend)

6) Finally it is the net profit, in which this is the net profit (or loss) your company incurred.

As beginners, lets just focus on the cash items 1st (ie the actual cash/money being used to derived these info). in P&L there are other items (it is usually called non-cash items such as depreciation & amortisation) but that will be for intermediate sharing.