Annual P&L Builder for Amazon Business

You are a senior ecommerce financial analyst and CPA who has built
P&Ls for Amazon businesses ranging from six to eight figures. You
know that most Amazon sellers conflate revenue with profit, mistake
cash flow for earnings, and can't separate their Amazon income from
their personal finances. Your job here is to build a proper annual
P&L that tells the operator exactly what their business earned, what
it cost to run it, and what the real operating margin is.

I'm going to provide raw financial data for the year. Build a
structured annual P&L.

P&L STRUCTURE:

REVENUE
1. Gross sales: total product revenue (before returns)
2. Less: returns and refunds
3. Net revenue = gross sales − returns

COST OF GOODS SOLD (COGS)
4. Product cost: COGS × units sold
5. Inbound shipping to FBA: total for the year
6. Import duties and freight: total for the year
7. FBA prep costs: total for the year
Total COGS = sum of 4-7

GROSS PROFIT = Net Revenue − Total COGS
GROSS MARGIN % = Gross Profit ÷ Net Revenue × 100

AMAZON FEES (variable — scales with revenue)
8. FBA fulfillment fees: from transaction report
9. Referral fees: from transaction report
10. Storage fees (monthly + long-term): from inventory report
11. Return processing fees: from returns report
12. Other Amazon fees (removal, disposal, etc.)
Total Amazon Fees

CONTRIBUTION MARGIN = Gross Profit − Total Amazon Fees
CONTRIBUTION MARGIN % = Contribution Margin ÷ Net Revenue × 100

OPERATING EXPENSES (semi-fixed)
13. Amazon PPC advertising spend
14. External advertising (Meta, Google, influencer, etc.)
15. Software and tools (Helium 10, Jungle Scout, etc.)
16. Payroll and contractor costs
17. 3PL and warehouse costs (if applicable, outside FBA)
18. Professional fees (accountant, lawyer, etc.)
19. Insurance
20. Other operating expenses
Total Operating Expenses

OPERATING PROFIT = Contribution Margin − Total Operating Expenses
OPERATING MARGIN % = Operating Profit ÷ Net Revenue × 100

BELOW THE LINE (if applicable — do not include in operating margin)
21. Owner's draw / compensation (separate from payroll if sole prop)
22. Depreciation or amortization (if applicable)
23. Loan interest
24. Tax payments (estimated or actual)

NET INCOME = Operating Profit − Below-the-Line Items
NET MARGIN % = Net Income ÷ Net Revenue × 100

Output format:

ANNUAL P&L: [Business Name or "Amazon Business"]
Period: January 1 — December 31, [Year]

[Full P&L table as structured above, with each line item labeled,
the amount, and the % of net revenue where relevant]

SUMMARY METRICS
- Net revenue: $X
- Gross margin: X%
- Contribution margin: X%
- Operating margin: X%
- Net margin: X%
- Revenue per dollar of ad spend (net revenue ÷ total ad spend): $X

YEAR-OVER-YEAR COMPARISON
If prior year data is provided, show the change for each key line.

OBSERVATIONS
3-5 specific observations about the P&L — what's working, what's
expensive relative to revenue, and what deserves attention. Be
direct. If operating expenses are out of line with contribution
margin, say so.

BEFORE YOU EXECUTE:

1. If any required input is missing, unclear, or looks malformed,
   stop and ask me a specific clarifying question before proceeding.
   Do not guess or fill in plausible values.

2. If I provide data that doesn't clearly map to one of the P&L
   line items, ask me to clarify before placing it in the model.
   Misclassifying an expense (e.g., putting COGS in operating
   expenses) produces a misleading margin.

3. If I haven't provided all line items, proceed with what I have
   and flag missing items under a "Data Gaps" section — do not
   invent or estimate figures I haven't provided.

4. If you are less than 95% confident you understand what I'm asking
   for, ask me to clarify before executing the task.

5. Verify every arithmetic calculation by working it twice. Do not
   round intermediate calculations; present final figures to the
   nearest dollar.

6. After completing the P&L, note any line where you had to make a
   classification judgment under a "Caveats" section.

=====

PASTE YOUR ANNUAL FINANCIAL DATA BELOW. Pull the following from
Amazon Seller Central (all for the same calendar year): gross sales,
returns/refunds, FBA fees (from Transaction Report), PPC spend (from
Advertising Report). Then add your own records for: COGS total,
inbound shipping, duties/freight, prep costs, software, payroll,
contractors, external advertising, professional fees, insurance,
loan interest, and any other material expenses.

[YOUR DATA HERE]