Scrollspy
A contents list that keeps up. It marks the section actually in view rather than the last heading scrolled past, which is the difference between a useful list and a confusing one.
Revenue
Sales and services, net of credit notes. Recognised when the work is delivered, not when the invoice is paid — which is why the revenue line and the cash line move differently.
Scroll on and watch the list on the left keep up. It is driven by an IntersectionObserver with a top margin that matches the sticky header, so a section counts as current once it clears the bar rather than the moment its first pixel appears.
Cost of sales
What it cost to deliver the revenue above: subcontractors, materials, and anything billed straight through to a customer.
Scroll on and watch the list on the left keep up. It is driven by an IntersectionObserver with a top margin that matches the sticky header, so a section counts as current once it clears the bar rather than the moment its first pixel appears.
Operating expenses
Salaries, premises and running costs. Depreciation sits here rather than against the assets, so the profit line carries the cost of using them.
Scroll on and watch the list on the left keep up. It is driven by an IntersectionObserver with a top margin that matches the sticky header, so a section counts as current once it clears the bar rather than the moment its first pixel appears.
Tax
Collected on sales at the rate held against each product, less what was reclaimed on purchases. The balance is what is owed at the quarter end.
Scroll on and watch the list on the left keep up. It is driven by an IntersectionObserver with a top margin that matches the sticky header, so a section counts as current once it clears the bar rather than the moment its first pixel appears.
Net profit
Revenue less every cost above. This is the figure that feeds retained earnings on the balance sheet, which is why the two are asserted against each other on every build.
Scroll on and watch the list on the left keep up. It is driven by an IntersectionObserver with a top margin that matches the sticky header, so a section counts as current once it clears the bar rather than the moment its first pixel appears.