Inventory and realised profit

One row is one single item or one entire lot sold together. No quantity or partial-lot sale tracking. Split a lot into uniquely named rows and allocate its purchase cost yourself before selling any part.

Purchase cost includes your actual acquisition costs and non-recoverable purchase taxes. Gross receipts include buyer-paid shipping but exclude sales taxes collected for remittance. Refunds must use that same basis: exclude any refunded buyer sales taxes handled or remitted separately. Do not enter a payout already reduced by fees. Expenses are your actual shipping, packaging and other seller costs including applicable non-recoverable taxes. Never count the same shipping, fee or tax twice. Enter 0 only for a confirmed zero. This is a cash-cost management estimate, not tax or accounting advice; your time and overhead are excluded unless you explicitly allocate them.

Realised profit = cumulative receipts − refunds − expenses − fees − purchase cost for sold rows. Unsold purchase cost is stock capital, not realised loss. Stock and returned rows still recognise their actual expenses and retained receipts. Stock capital includes returned items only when physically recovered and resalable at their original recorded cost; damaged stock write-downs are not supported.

For a full physical return, edit the existing row to Returned, retain sale date, add return date, and update cumulative refunds, net fees and expenses. For a partial refund with no item returned, leave Sold. On resale, edit that same row to Sold, use latest sale date, clear return date, and add the new receipts, fees and expenses to the cumulative totals. Keep original purchase cost and prior refunds. Never create another row for the same returned item. Refunds cannot exceed cumulative receipts; negative net fees and inventory write-downs need a separate ledger.

Import appends rows atomically, rejects duplicate SKUs and accepts only the exact template columns. Export includes all saved editable data, not calculated totals or unsaved editor changes. Import preserves the editor and does not link to or update your source file. Exports add a text_encoding column marked hh-apostrophe-v1 and prefix spreadsheet formula-like text with an apostrophe for safer opening. Reimport reverses escapes only for that explicitly marked format. For manually entered CSV rows, leave text_encoding blank or use plain to preserve your exact text.