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Financial Reports

lim computes all reports in real-time from the journal. No month-end close required.

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Available Reports

CommandReportDescription
lim reports tbTrial BalanceDebit/credit totals per account
lim reports plProfit & LossRevenue minus expenses
lim reports bsBalance SheetAssets = Liabilities + Equity
lim reports ssShareholders’ EquityChanges in equity accounts
lim reports csCash Flow StatementCash movements by activity
lim reports glGeneral LedgerAll transactions per account
lim reports slSubsidiary Ledger SummaryAggregated sub-ledger balances
lim reports taxTax ReportConsumption tax summary
lim reports agingReceivables AgingOutstanding receivables by age
All reports accept --from and --to date parameters.

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Trial Balance

lim reports tb --from 2026-04-01 --to 2027-03-31

Trial Balance (2026-04-01 ~ 2027-03-31)
────────────────────────────────────────────────
Account              Debit       Credit
────────────────────────────────────────────────
Cash                  50,000
Checking Account   2,400,000
Accounts Receivable  550,000
Equipment            330,000
Input VAT            185,000
Accounts Payable                  440,000
Sales Revenue                   3,200,000
Salaries             800,000
Communication        120,000
Rent                 480,000
────────────────────────────────────────────────
Total              4,915,000    4,915,000  ✓

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Profit & Loss

lim reports pl --from 2026-04-01 --to 2027-03-31

Profit & Loss (2026-04-01 ~ 2027-03-31)
────────────────────────────────────────────────
Revenue
  Sales Revenue                   3,200,000
                                 ──────────
  Total Revenue                   3,200,000

Expenses
  Salaries                          800,000
  Rent                              480,000
  Communication                     120,000
  Supplies                           45,000
                                 ──────────
  Total Expenses                  1,445,000

                                 ──────────
Net Income                        1,755,000

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Balance Sheet

lim reports bs --date 2027-03-31

Balance Sheet (as of 2027-03-31)
────────────────────────────────────────────────
Assets
  Current Assets
    Cash                             50,000
    Checking Account              2,400,000
    Accounts Receivable             550,000
  Fixed Assets
    Equipment                       330,000
                                 ──────────
  Total Assets                    3,330,000

Liabilities
  Current Liabilities
    Accounts Payable                440,000
                                 ──────────
  Total Liabilities                 440,000

Equity
  Capital Stock                   1,000,000
  Retained Earnings               1,890,000
                                 ──────────
  Total Equity                    2,890,000

                                 ──────────
Total Liabilities + Equity        3,330,000  ✓

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Cash Flow Statement

lim reports cs --from 2026-04-01 --to 2027-03-31

Cash Flow Statement (2026-04-01 ~ 2027-03-31)
────────────────────────────────────────────────
Operating Activities
  Net Income                      1,755,000
  Increase in AR                   -550,000
  Increase in AP                    440,000
                                 ──────────
  Net Operating                   1,645,000

Investing Activities
  Equipment Purchase               -330,000
                                 ──────────
  Net Investing                    -330,000

Financing Activities
  (none)
                                 ──────────
Net Change in Cash                1,315,000

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General Ledger

lim reports gl --account 7100 --from 2026-04-01 --to 2027-03-31

General Ledger: 7100 Communication
────────────────────────────────────────────────
Date        Entry       Description     Debit   Credit  Balance
2026-04-01  je_01K3..   AWS monthly     10,000          10,000
2026-05-01  je_01M2..   AWS monthly     10,000          20,000
2026-05-15  je_01M8..   Slack           1,600           21,600
...
────────────────────────────────────────────────
Total                                  120,000          120,000

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Tax Report

lim reports tax --from 2026-04-01 --to 2027-03-31

Consumption Tax Report (2026-04-01 ~ 2027-03-31)
────────────────────────────────────────────────
Output Tax (売上に係る消費税)
  Standard 10%                      320,000
  Reduced  8%                             0
                                 ──────────
  Total Output                      320,000

Input Tax (仕入に係る消費税)
  Standard 10%                      185,000
  Reduced  8%                         3,200
                                 ──────────
  Total Input                       188,200

                                 ──────────
Tax Payable                         131,800

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Receivables Aging

lim reports aging --date 2027-03-31

Receivables Aging (as of 2027-03-31)
────────────────────────────────────────────────
Customer         Current  1-30d   31-60d  61-90d  90d+    Total
Client A         300,000                                  300,000
Client B                  150,000                         150,000
Client C                          100,000                 100,000
────────────────────────────────────────────────
Total            300,000  150,000 100,000      0      0   550,000

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Export Formats

# Export as CSV
lim reports pl --format csv > pl-2026.csv

# Export as JSON (for programmatic use)
lim reports bs --format json

# Export as PDF
lim reports tb --format pdf --output trial-balance.pdf

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e-Tax and Detailed Exports

# Export e-Tax XML
lim export etax --from 2026-04-01 --to 2027-03-31

# Export account details (勘定科目内訳明細書)
lim export account-details --from 2026-04-01 --to 2027-03-31

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Next Steps

Tax Filing

e-Tax XML export and consumption tax details.

Journal Entries

The entries behind the reports.