Accounting
General ledger, P&L overview, and downloadable financial reports for your accountant.
Revenue (May)
HK$618,000
Expenses (May)
HK$312,000
Net Profit (May)
+HK$306,000
Profit Trend
Last 6 months · HKD
General Ledger — May 2026
Quick filter
| Date | Account | Reference | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 2026-05-31 | Treatment Revenue — Jasmine Ho referral (VIP package) | INV-2026-0520 | — | HK$88,000 | HK$842,600 |
| 2026-05-30 | Clinic Rent — Central Building (May) | EX-7848 | HK$68,000 | — | HK$754,600 |
| 2026-05-30 | Treatment Revenue — Sharon Ip (Pico laser course) | INV-2026-0519 | — | HK$32,000 | HK$822,600 |
| 2026-05-29 | Utilities — CLP electricity + Watsons Water | EX-7847 | HK$5,420 | — | HK$790,600 |
| 2026-05-29 | Treatment Revenue — Olivia Wu (BTL Emsella pkg) | INV-2026-0518 | — | HK$40,100 | HK$796,020 |
| 2026-05-28 | Equipment Lease — BTL Emsella (monthly) | EX-7846 | HK$22,000 | — | HK$755,920 |
| 2026-05-28 | Treatment Revenue — Nancy Yau (HIFU + Pico bundle) | INV-2026-0517 | — | HK$62,000 | HK$777,920 |
| 2026-05-27 | Treatment Revenue — Grace Ho (post-natal recovery pkg) | INV-2026-0516 | — | HK$55,000 | HK$715,920 |
| 2026-05-26 | Marketing (IG/Google) — IG boosted posts | EX-7844 | HK$3,400 | — | HK$660,920 |
| 2026-05-25 | Product Inventory — Vit-C serum + mask restock | EX-7843 | HK$14,000 | — | HK$664,320 |
| 2026-05-25 | Treatment Revenue — Elaine Suen (皇牌去斑 pkg) | INV-2026-0515 | — | HK$48,000 | HK$678,320 |
| 2026-05-24 | Marketing (IG/Google) — Meta + Google Q2 push | EX-7842 | HK$8,800 | — | HK$630,320 |
| 2026-05-23 | Treatment Revenue — Doris Chan (menopause programme) | INV-2026-0514 | — | HK$44,780 | HK$639,120 |
| 2026-05-22 | Treatment Revenue — Amanda Fung (HIFU full face) | INV-2026-0513 | — | HK$38,000 | HK$594,340 |
| 2026-05-21 | Treatment Revenue — Sabrina Lo (BTL Emsella pkg) | INV-2026-0512 | — | HK$42,000 | HK$556,340 |
| 2026-05-20 | Treatment Revenue — Karen Tam (Pico laser) | INV-2026-0511 | — | HK$12,800 | HK$514,340 |
| 2026-05-19 | Treatment Revenue — Iris Yeung (皇牌去斑 course) | INV-2026-0510 | — | HK$17,600 | HK$501,540 |
| 2026-05-18 | Retail Revenue — Peggy Kwok (skincare bundle) | INV-2026-0509 | — | HK$6,200 | HK$483,940 |
| 2026-05-17 | Treatment Revenue — Fiona Chan (HydraFacial) | INV-2026-0508 | — | HK$9,800 | HK$477,740 |
| 2026-05-16 | Treatment Revenue — Michelle Ng (HIFU + neck) | INV-2026-0507 | — | HK$32,800 | HK$467,940 |
| 2026-05-15 | Professional Fees — accountant / audit prep | EX-7838 | HK$12,000 | — | HK$435,140 |
| 2026-05-14 | Treatment Revenue — Cathy Wong (Pico laser) | INV-2026-0506 | — | HK$12,800 | HK$447,140 |
| 2026-05-13 | Product Inventory — SkinCeuticals restock | EX-7837 | HK$22,000 | — | HK$434,340 |
| 2026-05-13 | Treatment Revenue — Vivian Leung (diastasis recti pkg) | INV-2026-0505 | — | HK$15,520 | HK$456,340 |
| 2026-05-12 | Insurance — QBE clinic liability | EX-7836 | HK$4,200 | — | HK$440,820 |
| 2026-05-11 | Treatment Revenue — Angela Chu (BTL Emsella x4) | INV-2026-0504 | — | HK$24,800 | HK$445,020 |
| 2026-05-10 | Treatment Revenue — Priscilla Wong (consult + peel) | INV-2026-0503 | — | HK$3,800 | HK$420,220 |
| 2026-05-09 | Retail Revenue — Sandy Cheung (Vit-C serum + mask box) | INV-2026-0502 | — | HK$8,400 | HK$416,420 |
| 2026-05-08 | Software — POS / CRM SaaS (monthly) | EX-7833 | HK$4,380 | — | HK$408,020 |
| 2026-05-07 | Treatment Revenue — Brenda Tsang (HIFU face) | INV-2026-0501 | — | HK$11,600 | HK$412,400 |
| 2026-05-06 | Treatment Revenue — Rachel Lam (皇牌去斑 top-up) | INV-2026-0500 | — | HK$4,400 | HK$400,800 |
| 2026-05-04 | Marketing (IG/Google) — early May campaign | EX-7832 | HK$5,800 | — | HK$396,400 |
| 2026-05-03 | Treatment Revenue — Carmen Lai (HydraFacial) | INV-2026-0499 | — | HK$7,600 | HK$402,200 |
| 2026-05-02 | Therapist Payroll — May (Maggie, Vivian, Jasmine +3) | EX-7831 | HK$142,000 | — | HK$394,600 |
| Totals | HK$312,000 | HK$618,000 | HK$842,600 | ||
Account Statement
Formal per-account cash statement for the selected period.
| Date | Description | Debit | Credit | Balance |
|---|---|---|---|---|
| 2026-05-01 | Opening balance | — | — | HK$536,600 |
| 2026-05-02 | Therapist payroll — May (Maggie, Vivian, Jasmine +3) | HK$142,000 | — | HK$394,600 |
| 2026-05-04 | Marketing — IG / Google ads (early May) | HK$5,800 | — | HK$388,800 |
| 2026-05-08 | Client payments — week 1 (Lai, Lam, Tsang, Cheung, Wong) | — | HK$35,800 | HK$424,600 |
| 2026-05-08 | Software — POS / CRM SaaS (monthly) | HK$4,380 | — | HK$420,220 |
| 2026-05-12 | Insurance premium — QBE clinic liability | HK$4,200 | — | HK$416,020 |
| 2026-05-13 | Retail inventory — SkinCeuticals restock | HK$22,000 | — | HK$394,020 |
| 2026-05-15 | Professional fees — accountant / audit prep | HK$12,000 | — | HK$382,020 |
| 2026-05-16 | Client payments — week 2 (Chu, Leung, Wong, Ng) | — | HK$85,920 | HK$467,940 |
| 2026-05-22 | Client payments — week 3 (Chan, Kwok, Yeung, Tam, Lo, Fung) | — | HK$126,400 | HK$594,340 |
| 2026-05-24 | Marketing — Meta + Google Q2 push | HK$8,800 | — | HK$585,540 |
| 2026-05-25 | Retail inventory — Vit-C serum + mask restock | HK$14,000 | — | HK$571,540 |
| 2026-05-26 | Marketing — IG boosted posts | HK$3,400 | — | HK$568,140 |
| 2026-05-27 | Client payments — week 4 (Chan, Suen, Ho) | — | HK$147,780 | HK$715,920 |
| 2026-05-28 | Equipment lease — BTL Emsella (monthly) | HK$22,000 | — | HK$693,920 |
| 2026-05-29 | Utilities — CLP + Watsons Water | HK$5,420 | — | HK$688,500 |
| 2026-05-30 | Clinic rent — Central Bldg (May) | HK$68,000 | — | HK$620,500 |
| 2026-05-31 | Client payments — month end (Yau, Wu, Ip, Ho VIP) | — | HK$222,100 | HK$842,600 |
| 2026-05-31 | Closing balance | HK$312,000 | HK$618,000 | HK$842,600 |
Balance Sheet — as at 31 May 2026
Assets = Liabilities + Equity (HKD, unaudited management accounts)
Assets
| # | Account | Balance (HKD) |
|---|---|---|
| 1 | Cash — HSBC Business (812-248403-888) | HK$842,600 |
| 2 | Accounts Receivable | HK$41,600 |
| 3 | Equipment & Fixtures (BTL Emsella, VISIA, chairs) | HK$480,000 |
| 4 | Retail Inventory (skincare, serums, masks) | HK$95,000 |
| Subtotal — Assets | HK$1,459,200 | |
Liabilities
| # | Account | Balance (HKD) |
|---|---|---|
| 1 | Accounts Payable (suppliers) | HK$78,000 |
| 2 | Rent Payable — Central Bldg | HK$68,000 |
| 3 | MPF Payable — Manulife trustee | HK$9,000 |
| Subtotal — Liabilities | HK$155,000 | |
Equity
| # | Account | Balance (HKD) |
|---|---|---|
| 1 | Share Capital | HK$500,000 |
| 2 | Retained Earnings | HK$804,200 |
| Subtotal — Equity | HK$1,304,200 | |
Total Assets HK$1,459,200 = Total Liabilities HK$155,000 + Total Equity HK$1,304,200
Financial Analysis · 財務分析報告
Income vs Expense composition, category breakdown, and key ratios. Period: May 2026.
Income vs Expense
May 2026
Total Income
HK$618,000
Net HK$306,000
Expense breakdown by category
Share of total May expenses (HK$312,000)
Clinic RentHK$68,000 · 21.8%
Therapist PayrollHK$142,000 · 45.5%
Product InventoryHK$36,000 · 11.5%
Equipment LeaseHK$22,000 · 7.1%
Marketing (IG/Google)HK$18,000 · 5.8%
Other OperationsHK$26,000 · 8.3%
Gross margin
94.2%
Revenue less COGS
Net margin
49.5%
Net profit ÷ revenue
Expense ratio
50.5%
Total expenses ÷ revenue
Revenue vs last month
+10.0%
Apr HK$562,000 → May HK$618,000
Tax — Hong Kong (May 2026)
Profits Tax provision and MPF employer contributions. Filed via IRD eTAX and MPFA-registered trustee.
HK Profits Tax provision (monthly)
HK$36,740
Two-tier: 8.25% on first HK$2M annualised profit, 16.5% above. Annual estimate HK$440,880.
MPF employer contributions (May)
HK$9,000
5% of relevant income, capped at HK$1,500 / employee · 6 staff.
| Date | Tax account | Reference | Amount |
|---|---|---|---|
| 2026-05-31 | Profits Tax provision (8.25% / 16.5%) | TAX-PROV-2026-05 | HK$36,740 |
| 2026-05-31 | MPF employer contribution (5%) | MPF-2026-05 | HK$9,000 |
| 2026-05-15 | Provisional Profits Tax — IRD payment | IRD-PPT-2026-Q1 | HK$48,500 |
| 2026-05-10 | MPF — Manulife remittance | MPF-APR-2026 | HK$9,000 |
| Total tax-relevant outflow | HK$103,240 | ||