> ## Documentation Index
> Fetch the complete documentation index at: https://docs.uselim.com/llms.txt
> Use this file to discover all available pages before exploring further.

# lim reports

> Generate financial reports: Trial Balance, P&L, Balance Sheet, Cash Flow, and more.

# lim reports

Generate all standard financial reports from the command line. All reports are computed in real-time from the journal ledger.

## reports tb (Trial Balance)

```bash theme={null}
lim reports tb --from 2026-01-01 --to 2026-12-31
```

```
Trial Balance (2026-01-01 ~ 2026-12-31)
────────────────────────────────────────────────────────────
Code   Account                      Debit         Credit
────────────────────────────────────────────────────────────
1101   Cash                      2,450,000
1201   Accounts receivable       1,650,000
1501   Input VAT                   150,000
2101   Accounts payable                          1,320,000
2301   Output VAT                                  300,000
4101   Sales revenue                             3,300,000
5101   Communication                 66,000
5201   Travel                        44,000
7101   Rent expense                 600,000
────────────────────────────────────────────────────────────
Total                            4,960,000      4,960,000  ✓
```

| Flag       | Description                       |
| ---------- | --------------------------------- |
| `--from`   | Start date (required, YYYY-MM-DD) |
| `--to`     | End date (required, YYYY-MM-DD)   |
| `--label`  | Filter by label ID                |
| `--format` | `table`, `json`, `csv`            |

## reports pl (Profit & Loss)

```bash theme={null}
lim reports pl --from 2026-01-01 --to 2026-03-31
```

```
Profit & Loss (2026-01-01 ~ 2026-03-31)
────────────────────────────────────────────────────────────
Revenue
  4101  Sales revenue                         3,300,000
                                    ─────────────────────
  Total revenue                               3,300,000

Cost of Sales
  (none)
                                    ─────────────────────
  Gross profit                                3,300,000

Operating Expenses
  5101  Communication                            66,000
  5201  Travel                                   44,000
  7101  Rent expense                            600,000
                                    ─────────────────────
  Total operating expenses                      710,000

Operating income                              2,590,000
────────────────────────────────────────────────────────────
Net income                                    2,590,000
```

| Flag       | Description            |
| ---------- | ---------------------- |
| `--from`   | Start date (required)  |
| `--to`     | End date (required)    |
| `--label`  | Filter by label ID     |
| `--format` | `table`, `json`, `csv` |

## reports bs (Balance Sheet)

```bash theme={null}
lim reports bs --as-of 2026-03-31
```

```
Balance Sheet (as of 2026-03-31)
────────────────────────────────────────────────────────────
Assets
  Current Assets
    1101  Cash                                2,450,000
    1201  Accounts receivable                 1,650,000
    1501  Input VAT                             150,000
                                    ─────────────────────
    Total current assets                      4,250,000

  Total assets                                4,250,000

Liabilities
  Current Liabilities
    2101  Accounts payable                    1,320,000
    2301  Output VAT                            300,000
                                    ─────────────────────
    Total current liabilities                 1,620,000

  Total liabilities                           1,620,000

Equity
    3101  Capital                                40,000
    Retained earnings                         2,590,000
                                    ─────────────────────
  Total equity                                2,630,000

Total liabilities & equity                    4,250,000  ✓
────────────────────────────────────────────────────────────
```

| Flag       | Description                               |
| ---------- | ----------------------------------------- |
| `--as-of`  | Point-in-time date (required, YYYY-MM-DD) |
| `--label`  | Filter by label ID                        |
| `--format` | `table`, `json`, `csv`                    |

## reports ss (Shareholders' Equity Statement)

```bash theme={null}
lim reports ss --from 2026-01-01 --to 2026-03-31
```

Shows changes in equity components: capital, capital surplus, retained earnings, and treasury stock over the period.

| Flag       | Description            |
| ---------- | ---------------------- |
| `--from`   | Start date (required)  |
| `--to`     | End date (required)    |
| `--format` | `table`, `json`, `csv` |

## reports cs (Cash Flow Statement)

```bash theme={null}
lim reports cs --from 2026-01-01 --to 2026-03-31
```

```
Cash Flow Statement (2026-01-01 ~ 2026-03-31)
────────────────────────────────────────────────────────────
Operating Activities
  Net income                                  2,590,000
  Increase in accounts receivable            -1,650,000
  Increase in accounts payable                1,320,000
                                    ─────────────────────
  Net cash from operating activities          2,260,000

Investing Activities
  (none)
                                    ─────────────────────
  Net cash from investing activities                  0

Financing Activities
  (none)
                                    ─────────────────────
  Net cash from financing activities                  0

Net increase in cash                          2,260,000
Cash at beginning of period                     190,000
Cash at end of period                         2,450,000
────────────────────────────────────────────────────────────
```

| Flag       | Description                  |
| ---------- | ---------------------------- |
| `--from`   | Start date (required)        |
| `--to`     | End date (required)          |
| `--split`  | Show direct method breakdown |
| `--format` | `table`, `json`, `csv`       |

## reports gl (General Ledger)

Show all transactions for a specific account.

```bash theme={null}
lim reports gl --account 1101 --from 2026-01-01 --to 2026-03-31
```

```
General Ledger: Cash (1101)
Period: 2026-01-01 ~ 2026-03-31
────────────────────────────────────────────────────────────
Date        Memo                    Debit      Credit    Balance
────────────────────────────────────────────────────────────
2026-01-01  Opening balance       190,000                190,000
2026-01-15  Acme Corp payment     550,000                740,000
2026-02-01  Rent payment                     100,000     640,000
2026-02-15  Acme Corp payment     550,000              1,190,000
...
────────────────────────────────────────────────────────────
```

| Flag        | Description                   |
| ----------- | ----------------------------- |
| `--account` | Account code or ID (required) |
| `--from`    | Start date                    |
| `--to`      | End date                      |
| `--label`   | Filter by label ID            |
| `--format`  | `table`, `json`, `csv`        |

## reports subsidiary-summary

Summarize an account grouped by counterparty or label.

```bash theme={null}
lim reports subsidiary-summary --account 1201 --as-of 2026-03-31
```

```
Subsidiary Summary: Accounts Receivable (1201) as of 2026-03-31
────────────────────────────────────────────────────────────
Counterparty / Label       Balance
────────────────────────────────────────────────────────────
Acme Corp                  1,100,000
Beta Inc                     550,000
────────────────────────────────────────────────────────────
Total                      1,650,000
```

| Flag        | Description                   |
| ----------- | ----------------------------- |
| `--account` | Account code or ID (required) |
| `--as-of`   | Point-in-time date            |
| `--format`  | `table`, `json`, `csv`        |

## reports tax (Consumption Tax)

Calculate consumption tax liability for a period.

```bash theme={null}
lim reports tax --from 2026-01-01 --to 2026-03-31
```

```
Consumption Tax Report (2026-01-01 ~ 2026-03-31)
────────────────────────────────────────────────────────────
Output VAT (taxable sales)                      300,000
Input VAT (taxable purchases)                   150,000
────────────────────────────────────────────────────────────
Net tax payable                                 150,000
```

| Flag           | Description                                                        |
| -------------- | ------------------------------------------------------------------ |
| `--from`       | Start date (required)                                              |
| `--to`         | End date (required)                                                |
| `--method`     | Calculation method: `standard`, `simplified` (default: `standard`) |
| `--allocation` | Allocation method: `individual`, `proportional`, `lump_sum`        |
| `--industry`   | Industry code for simplified method (1-6)                          |
| `--xml`        | Export e-Tax XML file (see also `lim export etax`)                 |
| `--format`     | `table`, `json`, `csv`                                             |

<Tip>
  Use `--xml` to generate an e-Tax compatible XML file for direct submission to the National Tax
  Agency.
</Tip>

## reports aging (Accounts Receivable Aging)

```bash theme={null}
lim reports aging --as-of 2026-03-31
```

```
AR Aging Report (as of 2026-03-31)
────────────────────────────────────────────────────────────
Client          Current   1-30d    31-60d   61-90d   90d+
────────────────────────────────────────────────────────────
Acme Corp       550,000  550,000
Beta Inc        550,000
────────────────────────────────────────────────────────────
Total         1,100,000  550,000        0        0       0
```

| Flag             | Description                         |
| ---------------- | ----------------------------------- |
| `--as-of`        | Point-in-time date (default: today) |
| `--client-label` | Filter by client label ID           |
| `--format`       | `table`, `json`, `csv`              |
