{
  "title": "Mechanical acceptance P&L",
  "statement_label": "Profit and loss statement",
  "unit": "mEUR",
  "scope_label": "2025 PL, AC",
  "periods": ["2025"],
  "scenarios_by_period": {"2025": ["PL", "AC"]},
  "statement_rows": [
    {"key": "product_revenue", "label": "Product revenue", "prefix": "+", "source_key": "product_revenue"},
    {"key": "service_revenue", "label": "Service revenue", "prefix": "+", "source_key": "service_revenue"},
    {"key": "revenue", "label": "Revenue", "line_type": "subtotal", "prefix": "=", "formula": [{"row": "product_revenue", "factor": 1}, {"row": "service_revenue", "factor": 1}]},
    {"key": "cost_of_sales", "label": "Cost of sales", "prefix": "-", "source_key": "cost_of_sales"},
    {"key": "gross_profit", "label": "Gross profit", "line_type": "subtotal", "prefix": "=", "formula": [{"row": "revenue", "factor": 1}, {"row": "cost_of_sales", "factor": -1}]},
    {"key": "income_tax", "label": "Income tax", "prefix": "-", "source_key": "income_tax"},
    {"key": "net_income", "label": "Net income", "line_type": "total", "prefix": "=", "formula": [{"row": "gross_profit", "factor": 1}, {"row": "income_tax", "factor": -1}]}
  ]
}