# How is Item-wise P&L Report (Purchase) Report is calculated in Swipe? **URL:** \ **Category:** Reports\ **Created:** [August 21, 2025, 11:32am UTC](https://community.getswipe.in/t/how-is-item-wise-p-l-report-purchase-report-is-calculated-in-swipe/3917 "2025-08-21T11:32:28Z")\ **Posts on this page:** 1\ **Page:** 1
**Author:** ![Geetha\_N](https://yyz1.discourse-cdn.com/flex003/user_avatar/community.getswipe.in/geetha_n/32/39_2.png) [@Geetha\_N](https://community.getswipe.in/u/Geetha_N)\ **Post date:** [August 21, 2025, 11:32am UTC](https://community.getswipe.in/t/how-is-item-wise-p-l-report-purchase-report-is-calculated-in-swipe/3917/1 "2025-08-21T11:32:28Z")
**Item-wise P&L Report (Purchase) Report** This report calculates the P&L based on the following below: 1. Profit or loss calculate **per each purchased item** by comparing: **(Sale Value – Purchase Value –Sale Return Value + Purchase Return Value)** 2. It considers both **opening stock** till selected date and **current stock availability** of product as of today for reference. ### Example: Suppose you have one bag. | Particulars | Value | | --- | --- | | **Opening Qty** | 10 units | | **Quantity in Stock (Today)** | 5 units | | **Purchase during period** | 20 units @ ₹4000 each | | **Sale during period** | 22 units @ ₹5000 each | | **Purchase Return** | 2 units @ ₹4000 each | | **Sale Return** | 1 unit @ ₹5000 each | **First Calculate the Values.** 1. **Sale Value** 22 units × ₹5000 = **₹110000** 2. **Purchase Value** 20 units × ₹4000 = **₹80000** 3. **Purchase Return Value** 2 units × ₹4000 = **₹8000** 4. **Sale Return Value** 1 unit × ₹5000 = **₹5000** **Net Profit/Loss** **Sale Value – Purchase Value –Sale Return Value + Purchase Return Value** = ₹110000 – ₹80000 – ₹5000 + ₹8000 = **₹27000 Net Profit** **Final Report Output** ![image](https://canada1.discourse-cdn.com/flex003/uploads/getswipe/original/2X/6/69bb0258009abc3af86ee096c923ae9b1b871f61.png)