Generated by Pacioli version 45d7c8c (updated 2 years, 9 months ago). Analysis at 2026-01-27T17:03:21+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation36530530

Calculations

#TypeName Rule Expression
1calculationmini:AccountsPayable (in AccountsPayableDetail)
  • ok:2
  • failed:0
 

total=TradePayables_2+OtherPayables_1

2 instances:

mini:AccountsPayable[2,689,452.31] = mini:TradePayables[2,689,452.31] + mini:OtherPayables[0.00]

mini:AccountsPayable[1,595,349.42] = mini:TradePayables[1,595,349.42] + mini:OtherPayables[0.00]

2calculationmini:Assets (in BalanceSheet)
  • ok:2
  • failed:0
 

total=NoncurrentAssets_2+CurrentAssets_1

2 instances:

mini:Assets[3,084,325.68] = mini:NoncurrentAssets[1,245,567.16] + mini:CurrentAssets[1,838,758.52]

mini:Assets[3,364,281.75] = mini:NoncurrentAssets[1,266,995.32] + mini:CurrentAssets[2,097,286.43]

3calculationmini:CurrentAssets (in BalanceSheet)
  • ok:2
  • failed:0
 

total=CashAndCashEquivalents_3+(Receivables_2+Inventories_1)

2 instances:

mini:CurrentAssets[1,838,758.52] = mini:CashAndCashEquivalents[-648,551.94] + mini:Receivables[2,035,468.27] + mini:Inventories[451,842.19]

mini:CurrentAssets[2,097,286.43] = mini:CashAndCashEquivalents[398,937.76] + mini:Receivables[1,231,338.47] + mini:Inventories[467,010.20]

4calculationmini:CurrentLiabilities (in BalanceSheet)
  • ok:2
  • failed:0
 

total=AccountsPayable_3+(AccruedExpenses_2+CurrentPortionOfLongtermDebt_1)

2 instances:

mini:CurrentLiabilities[2,689,452.31] = mini:AccountsPayable[2,689,452.31] + mini:AccruedExpenses[0.00] + mini:CurrentPortionOfLongtermDebt[0.00]

mini:CurrentLiabilities[1,595,349.42] = mini:AccountsPayable[1,595,349.42] + mini:AccruedExpenses[0.00] + mini:CurrentPortionOfLongtermDebt[0.00]

5calculationmini:Equity (in BalanceSheet)
  • ok:2
  • failed:0
 

total=PaidInCapital_2+RetainedEarnings_1

2 instances:

mini:Equity[56,524.32] = mini:PaidInCapital[0.00] + mini:RetainedEarnings[56,524.32]

mini:Equity[1,407,646.64] = mini:PaidInCapital[0.00] + mini:RetainedEarnings[1,407,646.64]

6calculationmini:Liabilities (in BalanceSheet)
  • ok:2
  • failed:0
 

total=NoncurrentLiabilities_2+CurrentLiabilities_1

2 instances:

mini:Liabilities[3,027,801.36] = mini:NoncurrentLiabilities[338,349.05] + mini:CurrentLiabilities[2,689,452.31]

mini:Liabilities[1,956,635.11] = mini:NoncurrentLiabilities[361,285.69] + mini:CurrentLiabilities[1,595,349.42]

7calculationmini:LiabilitiesAndEquity (in BalanceSheet)
  • ok:2
  • failed:0
 

total=Liabilities_2+Equity_1

2 instances:

mini:LiabilitiesAndEquity[3,084,325.68] = mini:Liabilities[3,027,801.36] + mini:Equity[56,524.32]

mini:LiabilitiesAndEquity[3,364,281.75] = mini:Liabilities[1,956,635.11] + mini:Equity[1,407,646.64]

8calculationmini:NoncurrentAssets (in BalanceSheet)
  • ok:2
  • failed:0
 

total=PropertyPlantAndEquipment_1

2 instances:

mini:NoncurrentAssets[1,245,567.16] = mini:PropertyPlantAndEquipment[1,245,567.16]

mini:NoncurrentAssets[1,266,995.32] = mini:PropertyPlantAndEquipment[1,266,995.32]

9calculationmini:NoncurrentLiabilities (in BalanceSheet)
  • ok:2
  • failed:0
 

total=LongtermDebt_1

2 instances:

mini:NoncurrentLiabilities[338,349.05] = mini:LongtermDebt[338,349.05]

mini:NoncurrentLiabilities[361,285.69] = mini:LongtermDebt[361,285.69]

10calculationmini:CashAndCashEquivalents (in CashAndCashEquivalentsDetail)
  • ok:2
  • failed:0
 

total=Cash_2+CashEquivalents_1

2 instances:

mini:CashAndCashEquivalents[-648,551.94] = mini:Cash[-648,551.94] + mini:CashEquivalents[0.00]

mini:CashAndCashEquivalents[398,937.76] = mini:Cash[398,937.76] + mini:CashEquivalents[0.00]

11calculationmini:NetCashFlow (in CashFlowStatement)
  • ok:1
  • failed:0
 

total=NetCashFlowInvestingActivities_3+(NetCashFlowOperatingActivities_2+NetCashFlowFinancingActivities_1)

1 instance:

mini:NetCashFlow[-1,047,489.70] = mini:NetCashFlowInvestingActivities[0.00] + mini:NetCashFlowOperatingActivities[-1,024,553.06] + mini:NetCashFlowFinancingActivities[-22,936.64]

12calculationmini:NetCashFlowFinancingActivities (in CashFlowStatement)
  • ok:1
  • failed:0
 

total=ProceedsFromAdditionalLongtermBorrowings_6+(-PaymentForReductionOfLongtermBorrowings_5+(-PaymentInterest_4+(ProceedsFromInvestmentsByOwner_3+(-PaymentForDistributionsToOwner_2+ -PaymentOfDividends_1))))

1 instance:

mini:NetCashFlowFinancingActivities[-22,936.64] = mini:ProceedsFromAdditionalLongtermBorrowings[10,554.36] + - mini:PaymentForReductionOfLongtermBorrowings[33,491.00] + - mini:PaymentInterest[0.00] + mini:ProceedsFromInvestmentsByOwner[0.00] + - mini:PaymentForDistributionsToOwner[0.00] + - mini:PaymentOfDividends[0.00]

13calculationmini:NetCashFlowInvestingActivities (in CashFlowStatement)
  • ok:1
  • failed:0
 

total= -PaymentForCapitalAdditionsOfPropertyPlantEquipment_1

1 instance:

mini:NetCashFlowInvestingActivities[0.00] = - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[0.00]

14calculationmini:NetCashFlowOperatingActivities (in CashFlowStatement)
  • ok:1
  • failed:0
 

total=ProceedsFromCollectionOfReceivables_2+ -PaymentOfAccountsPayable_1

1 instance:

mini:NetCashFlowOperatingActivities[-1,024,553.06] = mini:ProceedsFromCollectionOfReceivables[2,072,035.32] + - mini:PaymentOfAccountsPayable[3,096,588.38]

15calculationmini:GrossProfitLoss (in IncomeStatement)
  • ok:1
  • failed:0
 

total=Sales_2+ -CostsOfSales_1

1 instance:

mini:GrossProfitLoss[1,718,007.18] = mini:Sales[2,604,048.36] + - mini:CostsOfSales[886,041.18]

16calculationmini:IncomeLossFromContinuingOperationsBeforeTax (in IncomeStatement)
  • ok:1
  • failed:0
 

total=OperatingIncomeLoss_2+NonoperatingIncomeExpenses_1

1 instance:

mini:IncomeLossFromContinuingOperationsBeforeTax[-1,351,122.32] = mini:OperatingIncomeLoss[-1,353,288.25] + mini:NonoperatingIncomeExpenses[2,165.93]

17calculationmini:NetIncomeLoss (in IncomeStatement)
  • ok:1
  • failed:0
 

total= -IncomeTaxExpenseBenefit_2+IncomeLossFromContinuingOperationsBeforeTax_1

1 instance:

mini:NetIncomeLoss[-1,351,122.32] = - mini:IncomeTaxExpenseBenefit[0.00] + mini:IncomeLossFromContinuingOperationsBeforeTax[-1,351,122.32]

18calculationmini:NonoperatingIncomeExpenses (in IncomeStatement)
  • ok:1
  • failed:0
 

total= -InterestExpense_2+GainLossOnSalePropertyPlantEquipment_1

1 instance:

mini:NonoperatingIncomeExpenses[2,165.93] = - mini:InterestExpense[-2,165.93] + mini:GainLossOnSalePropertyPlantEquipment[0.00]

19calculationmini:OperatingExpenses (in IncomeStatement)
  • ok:1
  • failed:0
 

total=SalesGeneralAndAdministrativeExpenses_2+DepreciationAndAmortization_1

1 instance:

mini:OperatingExpenses[3,071,295.43] = mini:SalesGeneralAndAdministrativeExpenses[3,049,867.27] + mini:DepreciationAndAmortization[21,428.16]

20calculationmini:OperatingIncomeLoss (in IncomeStatement)
  • ok:1
  • failed:0
 

total=GrossProfitLoss_2+ -OperatingExpenses_1

1 instance:

mini:OperatingIncomeLoss[-1,353,288.25] = mini:GrossProfitLoss[1,718,007.18] + - mini:OperatingExpenses[3,071,295.43]

21calculationmini:NetIncomeLoss (in IncomeSummary)
  • ok:1
  • failed:0
 

total=Sales_7+(-SalesGeneralAndAdministrativeExpenses_6+(-InterestExpense_5+(-CostsOfSales_4+(-DepreciationAndAmortization_3+(GainLossOnSalePropertyPlantEquipment_2+ -IncomeTaxExpenseBenefit_1)))))

1 instance:

mini:NetIncomeLoss[-1,351,122.32] = mini:Sales[2,604,048.36] + - mini:SalesGeneralAndAdministrativeExpenses[3,049,867.27] + - mini:InterestExpense[-2,165.93] + - mini:CostsOfSales[886,041.18] + - mini:DepreciationAndAmortization[21,428.16] + mini:GainLossOnSalePropertyPlantEquipment[0.00] + - mini:IncomeTaxExpenseBenefit[0.00]

22calculationmini:Inventories (in InventoriesDetail)
  • ok:2
  • failed:0
 

total=FinishedGoods_3+(WorkInProgress_2+RawMaterial_1)

2 instances:

mini:Inventories[451,842.19] = mini:FinishedGoods[451,842.19] + mini:WorkInProgress[0.00] + mini:RawMaterial[0.00]

mini:Inventories[467,010.20] = mini:FinishedGoods[467,010.20] + mini:WorkInProgress[0.00] + mini:RawMaterial[0.00]

23calculationmini:LongtermDebt (in LongTermDebtDetail)
  • ok:2
  • failed:0
 

total=MortgageLoans_2+OtherSecuredLoans_1

2 instances:

mini:LongtermDebt[338,349.05] = mini:MortgageLoans[338,349.05] + mini:OtherSecuredLoans[0.00]

mini:LongtermDebt[361,285.69] = mini:MortgageLoans[361,285.69] + mini:OtherSecuredLoans[0.00]

24calculationmini:LongtermDebt (in LongTermDebtMaturities)
  • ok:2
  • failed:0
 

total=MaturesInOneYear_6+(MaturesInTwoYears_5+(MaturesInThreeYears_4+(MaturesInFourYears_3+(MaturesInFiveYears_2+MaturesThereafter_1))))

2 instances:

mini:LongtermDebt[338,349.05] = mini:MaturesInOneYear[0.00] + mini:MaturesInTwoYears[338,349.05] + mini:MaturesInThreeYears[0.00] + mini:MaturesInFourYears[0.00] + mini:MaturesInFiveYears[0.00] + mini:MaturesThereafter[0.00]

mini:LongtermDebt[361,285.69] = mini:MaturesInOneYear[0.00] + mini:MaturesInTwoYears[361,285.69] + mini:MaturesInThreeYears[0.00] + mini:MaturesInFourYears[0.00] + mini:MaturesInFiveYears[0.00] + mini:MaturesThereafter[0.00]

25calculationmini:PropertyPlantAndEquipment (in PropertyPlantAndEquipmentDetail)
  • ok:2
  • failed:0
 

total= -AccumulatedDepreciation_2+PropertyPlantAndEquipmentGross_1

2 instances:

mini:PropertyPlantAndEquipment[1,245,567.16] = - mini:AccumulatedDepreciation[0.00] + mini:PropertyPlantAndEquipmentGross[1,245,567.16]

mini:PropertyPlantAndEquipment[1,266,995.32] = - mini:AccumulatedDepreciation[0.00] + mini:PropertyPlantAndEquipmentGross[1,266,995.32]

26calculationmini:PropertyPlantAndEquipmentGross (in PropertyPlantAndEquipmentDetail)
  • ok:2
  • failed:0
 

total=Land_3+(Buildings_2+Equipment_1)

2 instances:

mini:PropertyPlantAndEquipmentGross[1,245,567.16] = mini:Land[1,245,567.16] + mini:Buildings[0.00] + mini:Equipment[0.00]

mini:PropertyPlantAndEquipmentGross[1,266,995.32] = mini:Land[1,266,995.32] + mini:Buildings[0.00] + mini:Equipment[0.00]

27calculationmini:Receivables (in ReceivablesDetail)
  • ok:2
  • failed:0
 

total=TradeReceivables_2+OtherReceivables_1

2 instances:

mini:Receivables[2,035,468.27] = mini:TradeReceivables[2,035,468.27] + mini:OtherReceivables[0.00]

mini:Receivables[1,231,338.47] = mini:TradeReceivables[1,231,338.47] + mini:OtherReceivables[0.00]

28calculationmini:CheckSumChanges (in Transactions)
  • ok:1
  • failed:0
 

total= -NetIncomeLoss_29+(ProceedsFromCollectionOfReceivables_28+(ProceedsFromAdditionalLongtermBorrowings_27+(-PaymentForCapitalAdditionsOfPropertyPlantEquipment_26+(-PaymentOfAccountsPayable_25+(-PaymentForReductionOfLongtermBorrowings_24+(-PaymentInterest_23+(ProceedsFromInvestmentsByOwner_22+(-PaymentForDistributionsToOwner_21+(-InvestmentsByOwner_20+(DistributionsToOwner_19+(IncreaseInReceivablesFromSalesOnAccount_18+(-CollectionOfReceivables_17+(-AdditionsToAllowanceForBadDebts_16+(-BadDebtsWrittenOff_15+(PurchasesOfInventoryForSale_14+(-DecreaseInInventoriesFromSales_13+(-InventoryWrittenOff_12+(CapitalAdditionsPropertyPlantAndEquipment_11+(-DecreaseFromDepreciationAndAmortization_10+(-PropertyPlantAndEquipmentWrittenOff_9+(-PurchasesInventoryForSaleOnAccount_8+(DecreaseFromPaymentAccountsPayable_7+(-InterestAccrued_6+(DecreaseFromPaymentOfInterest_5+(-IncreasesDecreasesFromTransfersFromLongterm_4+(-AdditionalLongtermBorrowings_3+(RepaymentLongtermBorrowings_2+ -IncreasesDecreasesFromTransfersFromCurrentPortion_1)))))))))))))))))))))))))))

1 instance:

mini:CheckSumChanges[0.00] = - mini:NetIncomeLoss[-1,351,122.32] + mini:ProceedsFromCollectionOfReceivables[2,072,035.32] + mini:ProceedsFromAdditionalLongtermBorrowings[10,554.36] + - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[0.00] + - mini:PaymentOfAccountsPayable[3,096,588.38] + - mini:PaymentForReductionOfLongtermBorrowings[33,491.00] + - mini:PaymentInterest[0.00] + mini:ProceedsFromInvestmentsByOwner[0.00] + - mini:PaymentForDistributionsToOwner[0.00] + - mini:InvestmentsByOwner[0.00] + mini:DistributionsToOwner[0.00] + mini:IncreaseInReceivablesFromSalesOnAccount[2,604,048.36] + - mini:CollectionOfReceivables[1,799,918.56] + - mini:AdditionsToAllowanceForBadDebts[0.00] + - mini:BadDebtsWrittenOff[0.00] + mini:PurchasesOfInventoryForSale[870,873.17] + - mini:DecreaseInInventoriesFromSales[886,041.18] + - mini:InventoryWrittenOff[0.00] + mini:CapitalAdditionsPropertyPlantAndEquipment[0.00] + - mini:DecreaseFromDepreciationAndAmortization[21,428.16] + - mini:PropertyPlantAndEquipmentWrittenOff[0.00] + - mini:PurchasesInventoryForSaleOnAccount[2,983,739.70] + mini:DecreaseFromPaymentAccountsPayable[1,889,636.81] + - mini:InterestAccrued[0.00] + mini:DecreaseFromPaymentOfInterest[0.00] + - mini:IncreasesDecreasesFromTransfersFromLongterm[0] + - mini:AdditionalLongtermBorrowings[10,554.36] + mini:RepaymentLongtermBorrowings[33,491.00] + - mini:IncreasesDecreasesFromTransfersFromCurrentPortion[0.00]

29calculationmini:CheckSum (in TrialBalance)
  • ok:2
  • failed:0
 

total=CashAndCashEquivalents_10+(PropertyPlantAndEquipment_9+(-AccountsPayable_8+(-LongtermDebt_7+(-PaidInCapital_6+(Receivables_5+(-AccruedExpenses_4+(-RetainedEarnings_3+(Inventories_2+ -CurrentPortionOfLongtermDebt_1))))))))

2 instances:

mini:CheckSum[0.00] = mini:CashAndCashEquivalents[-648,551.94] + mini:PropertyPlantAndEquipment[1,245,567.16] + - mini:AccountsPayable[2,689,452.31] + - mini:LongtermDebt[338,349.05] + - mini:PaidInCapital[0.00] + mini:Receivables[2,035,468.27] + - mini:AccruedExpenses[0.00] + - mini:RetainedEarnings[56,524.32] + mini:Inventories[451,842.19] + - mini:CurrentPortionOfLongtermDebt[0.00]

mini:CheckSum[0.00] = mini:CashAndCashEquivalents[398,937.76] + mini:PropertyPlantAndEquipment[1,266,995.32] + - mini:AccountsPayable[1,595,349.42] + - mini:LongtermDebt[361,285.69] + - mini:PaidInCapital[0.00] + mini:Receivables[1,231,338.47] + - mini:AccruedExpenses[0.00] + - mini:RetainedEarnings[1,407,646.64] + mini:Inventories[467,010.20] + - mini:CurrentPortionOfLongtermDebt[0.00]

30calculationfac:Assets (in BSC) Added
  • ok:2
  • failed:0
 

total=CurrentAssets_2+NoncurrentAssets_1

2 instances:

fac:Assets[3,084,325.68] = fac:CurrentAssets[1,838,758.52] + fac:NoncurrentAssets[1,245,567.16]

fac:Assets[3,364,281.75] = fac:CurrentAssets[2,097,286.43] + fac:NoncurrentAssets[1,266,995.32]

31calculationfac:Liabilities (in BSC) Added
  • ok:2
  • failed:0
 

total=CurrentLiabilities_2+NoncurrentLiabilities_1

2 instances:

fac:Liabilities[3,027,801.36] = fac:CurrentLiabilities[2,689,452.31] + fac:NoncurrentLiabilities[338,349.05]

fac:Liabilities[1,956,635.11] = fac:CurrentLiabilities[1,595,349.42] + fac:NoncurrentLiabilities[361,285.69]

32calculationfac:LiabilitiesAndEquity (in BSC) Added
  • ok:2
  • failed:0
 

total=Liabilities_2+Equity_1

2 instances:

fac:LiabilitiesAndEquity[3,084,325.68] = fac:Liabilities[3,027,801.36] + fac:Equity[56,524.32]

fac:LiabilitiesAndEquity[3,364,281.75] = fac:Liabilities[1,956,635.11] + fac:Equity[1,407,646.64]

33calculationfac:NetCashFlow (in CashFlowStatement) Added
  • ok:1
  • failed:0
 

total=NetCashFlowFromOperatingActivities_3+(NetCashFlowFromInvestingActivities_2+NetCashFlowFromFinancingActivities_1)

1 instance:

fac:NetCashFlow[-1,047,489.70] = fac:NetCashFlowFromOperatingActivities[-1,024,553.06] + fac:NetCashFlowFromInvestingActivities[0.00] + fac:NetCashFlowFromFinancingActivities[-22,936.64]

34calculationfac:IncomeLossFromContinuingOperationsAfterTax (in ISS) Added
  • ok:0
  • failed:0
 

total=IncomeLossFromContinuingOperationsBeforeTax_2+ -IncomeTaxExpenseBenefit_1

35calculationfac:IncomeLossFromContinuingOperationsBeforeTax (in ISS) Added
  • ok:0
  • failed:0
 

total=OperatingAndNonoperatingRevenues_2+ -OperatingAndNonoperatingCostsAndExpenses_1

36calculationfac:NetIncomeLoss (in ISS) Added
  • ok:0
  • failed:0
 

total=IncomeLossFromContinuingOperationsAfterTax_2+IncomeLossFromDiscontinuedOperationsNetOfTax_1

The colours used for the rules are significant, and have the following meanings:

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes