Finance
Profit & loss
Profit and loss answers the question every studio owner asks: are we making money? It rolls every project's revenue and cost into one studio-level picture.
What P&L shows
Profit and loss is simply revenue minus cost. It totals income from project budgets against the expenses on project and shoot budgets, and shows what's left.
The page leads with the headline numbers — revenue, cost, profit — then breaks them down by project and cost category, so you can see what drives the result.
Margin and payroll
Margin is profit as a share of revenue — the percentage of each project's income that survives its costs. It's the quickest read on whether work is priced well.
Salaried staff are paid once at the studio level rather than per shoot, and P&L accounts for that payroll, so the profit figure reflects real cost — not just per-shoot line items.
Key terms
- P&L
- Profit and loss — revenue minus cost at studio level.
- Revenue
- Income recorded on project budgets.
- Margin
- Profit as a percentage of revenue.
- Payroll
- Salaried staff pay, handled once at the studio level.
Common questions
What does P&L actually calculate?
Revenue minus cost: income from project budgets against the expenses on project and shoot budgets, with payroll included.
What is margin?
Profit as a share of revenue — the percentage of each project's income that survives its costs. It's the quickest read on pricing.
Does P&L include salaried staff?
Yes. Payroll is handled once at the studio level, and P&L accounts for it so the profit figure reflects real cost.