@extends('layouts.master') @section('page_title', 'Balance Sheet Report') @section('content')

Balance Sheet

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Balance Sheet as of {{ \Carbon\Carbon::parse($asOfDate ?? date('Y-m-d'))->format('F j, Y') }}

ASSETS

@php $totalAssets = 0; $assetCategories = [ 'Current Assets' => [], 'Fixed Assets' => [], 'Other Assets' => [] ]; // Group assets by category (this would be better done in the controller) foreach ($assets ?? [] as $asset) { if (stripos($asset->name, 'cash') !== false || stripos($asset->name, 'bank') !== false || stripos($asset->name, 'receivable') !== false || stripos($asset->name, 'inventory') !== false) { $assetCategories['Current Assets'][] = $asset; } elseif (stripos($asset->name, 'building') !== false || stripos($asset->name, 'equipment') !== false || stripos($asset->name, 'furniture') !== false || stripos($asset->name, 'fixed') !== false) { $assetCategories['Fixed Assets'][] = $asset; } else { $assetCategories['Other Assets'][] = $asset; } $totalAssets += $asset->balance ?? 0; } @endphp @foreach($assetCategories as $categoryName => $categoryAssets) @if(count($categoryAssets) > 0)
{{ $categoryName }}
@php $categoryTotal = 0; @endphp @foreach($categoryAssets as $asset) @php $categoryTotal += $asset->balance ?? 0; @endphp
{{ $asset->name }} {{ number_format($asset->balance ?? 0, 2) }}
@endforeach
Total {{ $categoryName }} {{ number_format($categoryTotal, 2) }}
@endif @endforeach
TOTAL ASSETS
{{ number_format($totalAssets, 2) }}

LIABILITIES & EQUITY

LIABILITIES
@php $totalLiabilities = 0; $liabilityCategories = [ 'Current Liabilities' => [], 'Long-term Liabilities' => [] ]; // Group liabilities by category foreach ($liabilities ?? [] as $liability) { if (stripos($liability->name, 'payable') !== false || stripos($liability->name, 'accrued') !== false || stripos($liability->name, 'current') !== false) { $liabilityCategories['Current Liabilities'][] = $liability; } else { $liabilityCategories['Long-term Liabilities'][] = $liability; } $totalLiabilities += $liability->balance ?? 0; } @endphp @foreach($liabilityCategories as $categoryName => $categoryLiabilities) @if(count($categoryLiabilities) > 0)
{{ $categoryName }}
@php $categoryTotal = 0; @endphp @foreach($categoryLiabilities as $liability) @php $categoryTotal += $liability->balance ?? 0; @endphp
{{ $liability->name }} {{ number_format($liability->balance ?? 0, 2) }}
@endforeach
Total {{ $categoryName }} {{ number_format($categoryTotal, 2) }}
@endif @endforeach
Total Liabilities {{ number_format($totalLiabilities, 2) }}
EQUITY
@php $totalEquity = 0; @endphp @foreach($equity ?? [] as $equityAccount) @php $totalEquity += $equityAccount->balance ?? 0; @endphp
{{ $equityAccount->name }} {{ number_format($equityAccount->balance ?? 0, 2) }}
@endforeach @php $netIncome = ($totalRevenue ?? 0) - ($totalExpenses ?? 0); $totalEquity += $netIncome; @endphp
Net Income {{ number_format($netIncome, 2) }}
Total Equity {{ number_format($totalEquity, 2) }}
TOTAL LIABILITIES & EQUITY
{{ number_format($totalLiabilities + $totalEquity, 2) }}
@php $difference = $totalAssets - ($totalLiabilities + $totalEquity); $isBalanced = abs($difference) < 0.01; @endphp
@if($isBalanced) Balance Sheet is balanced!
Assets = Liabilities + Equity @else Balance Sheet is out of balance!
Difference: {{ number_format(abs($difference), 2) }} @endif
@endsection