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Next drop: Friday, October 9

Block · BLQ-005 · v1.0

Line-by-line P&L commentary

The period's income statement with one action sentence on every material line: what happened, how much, why and who owns it.

PremiumGlobal standardStandard 2026.10Controls 4/4DOCXXLSXPPTX
Meridian Coffee Co. (Demo) · Line-by-line P&L commentary · October 2026BLQ-005 · Block · 16:9
FICTITIOUS DATA · USD thousands · RS2026.10Repporti checks 4/4 · BLQ-005 v1.0
Meridian Coffee Co. (Demo) · Line-by-line P&L commentary · October 2026BLQ-005 · Block · 16:9
FICTITIOUS DATA · USD thousands · RS2026.10Repporti checks 4/4 · BLQ-005 v1.0
FICTITIOUS DATA · Meridian Coffee Co. (Demo)Checks 4/4
01 / 02
BLQ-005 · Line-by-line P&L commentary · October 2026 · illustrative example with fictitious data
  • One-page Word (.docx) section with the commented table
  • Excel (.xlsx) with Data, Calculation (variance, favorable and material as formulas) and a subtotal Control sheet
  • Optional PowerPoint (.pptx) slide with the material lines

The table the owner reads top to bottom: every income statement line with actual, comparative and variance and, only where the variance is material, a one-sentence comment with the figure, the cause and the role that owns it.

A script decides which lines get a comment using dual materiality (percentage and amount) and the type of line: an expense that goes down is favorable. Before calculating, it checks that gross profit, operating profit, EBITDA and profit for the period add up to their lines.

Causes come only from your notes for the month; anything without a source stays «[cause to be confirmed]» with its owner. Lines below materiality carry no comment, so the reader does not have to separate noise from signal.

What it includes

5 sections, in this order

  1. 01Action title with the line that explains the result
  2. 02Income statement table: actual, comparative, variance and variance %
  3. 03One-sentence comment on every material line: what, why and who
  4. 04Margins with their difference in percentage points
  5. 05Note: comparative, materiality and assumptions

Controls 4/4

What it checks before writing a single figure

  • C1Complete data: recognized headers, numeric figures, no duplicate lines and valid units.

  • C2Gross profit, operating profit, EBITDA, profit before tax and profit for the period add up to their lines in actual and in every comparative (N/A if the table has no complete subtotals).

  • C3Sign convention: costs and expenses with a single sign.

  • C4Every figure in the document exists in calculo.json with the same rounding and the title goes in the direction of the key figure.

If the script ran

Repporti controls 4/4 · BLQ-005 v1.0 · RS2026.10 · {fecha} · fingerprint {hash}

If it did not run

NOT VERIFIED — controls not executed by code. Review the Control sheet of the XLSX.

If a control fails, the AI stops, shows the difference and asks how to proceed. It never forces the numbers to reconcile.

Prompt outline

What the prompt contains, block by block

  1. 0Before you paste your filesFixed530
  2. 1Role, audience and business context522
  3. 2Parameters593
  4. 3Repporti standard369
  5. 4Data contract963
  6. 5Questions first307
  7. 6Validation with a stop407
  8. 7Calculation by code407
  9. 7-bisNo-code modeFixed519
  10. 8Formulas and comment rules771
  11. 9Structure880
  12. 10Writing without “AI slop” or inventions634
  13. 11Notation and accessibility446
  14. 12QA, traceability and seal860
The text is delivered when you copy, with your license. It is never on this page.≈ 28,374 characters + cuadre.py (919 lines)

Core available in: Spanish · English

Repporti Standard

It comes out adapted to your report profile

Compatible with every country and framework in the Standard: when you copy, it is composed with your profile (country, accounting framework, report language, currency, unit and year-end). Terminology, number format and statement names come from the Standard, not from the prompt.

See the Repporti Standard

How to use it

From the trial balance to the report in three steps

  1. 01Configure and copyCheck your report profile (country, framework, language, currency) and the period. The prompt is assembled in your browser.
  2. 02Paste into your AIOpen ChatGPT or Claude, attach your anonymized files and paste the prompt.
  3. 03Review and deliverReview the controls table and the seal. If something does not reconcile, the AI stops and asks.

Anonymize before pasting

  • Company name → an alias (“Client 07”); tax ID → “ID-XX”.
  • Customers, suppliers and employees → codes (C001, P001, E001). The mapping table stays on your computer.
  • Use an AI that does not train on your data: business plan, API or training turned off.

Repporti neither receives nor stores your files or your figures: the prompt is assembled in your browser and your files go straight to your AI.

Who it is for

Made for whoever delivers the report

Accountant / firmFinance manager / CFO
Area
Close and accounting
Frequency
Whenever you need it
Industry
All

Compatibility

Which AI it works with

LevelAI
With code executionChatGPT · ClaudeDesigned for plans with data analysis (ChatGPT) or code execution (Claude): cuadre.py runs inside the AI.
No-code modeCopilot · GeminiGenerates the Excel file with formulas and a Control sheet. The footer says “NOT VERIFIED” unless you run cuadre.py on your computer.

Questions

About this block

Which lines get a comment?

Only those above both the percentage threshold and the amount threshold against the main comparative. The rest show «—».

Can I add cost centers or product lines?

Yes, as sub-lines under their line. They are compared and commented the same way, but they are not part of the subtotal check.

What if I have no budget?

It comments against prior year or prior month, whichever is in your table, and says so in the note.

Close and accounting

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