Profit and loss statements: financial control in betting

Last edited:

Vladimir Lukin

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April 8, 2025

Profit and Loss Statements: Key to Sustainable Betting

Financial transparency is the foundation of a stable and profitable betting platform. Profit and loss reports (P\& L) allow operators to track business performance, identify growth points and make informed decisions. Such a report is not just accounting, but a dynamic analysis tool covering everything from GGR to marketing costs and player behavior.

What does the P\& L report include?

Indicator	Description
GGR (Gross Gaming Revenue)	Sum of all lost bets excluding bonuses
NGR (Net Gaming Revenue)	GGR minus bonuses, returns, cashback, commissions
Operating profit	NGR less processing costs, licenses, support
ROI and margin	Profitability by sports, regions, markets
Losses and fraud	Returns, cancellations, arbitration rates, technical errors
Comparison with previous periods	Rise/fall by day, week, month

Data segmentation

By Geography: Earnings by Country, Region

By sports and market types

By player category (new, VIP, high-risk)
By Traffic Source and Affiliate Channel
By Time Range (Day/Week/Month)

Formats and access

Dashboards in the admin panel (filters, comparison, visualization)

Uploads to CSV, XLSX, PDF
API access for external accounting systems
Scheduled auto-reports: daily, weekly, monthly
Access control (for financial analyst, accountant, CMO, CEO)

Benefit to operator

Clear understanding of profitable and unprofitable segments

Financial planning and strategy support
Control of expenses for bonuses, retention, processing
Ability to react quickly to drawdown or growth
Audit and license compliance

Communication with other modules

Integration with the payment system (real transactions)

Bundle with a bonus module (accounting for issues and wagering)
Pulling bets and wins from trading
Ability to compare GGR and actual cache flow

Profit and loss statements are a mirror of the real state of the business. Only a transparent and flexible analysis system allows the platform not only to survive, but to grow, scale and confidently manage its financial model.