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Writer's pictureChris Barber

Sankey Diagram: why it's an effective way to visualise the P&L

Updated: Oct 18

When communicating profitability to those who aren't accustomed to looking at financial data, I believe the ๐ฌ๐š๐ง๐ค๐ž๐ฒ ๐๐ข๐š๐ ๐ซ๐š๐ฆ ๐ข๐ฌ ๐ญ๐ก๐ž ๐ฆ๐จ๐ฌ๐ญ ๐ž๐Ÿ๐Ÿ๐ž๐œ๐ญ๐ข๐ฏ๐ž ๐ฏ๐ข๐ฌ๐ฎ๐š๐ฅ๐ข๐ฌ๐š๐ญ๐ข๐จ๐ง. Here's why:


1. ๐’๐ก๐จ๐ฐ๐ฌ ๐ญ๐ก๐ž ๐Ÿ๐ฅ๐จ๐ฐ ๐จ๐Ÿ ๐ข๐ง๐Ÿ๐จ๐ซ๐ฆ๐š๐ญ๐ข๐จ๐ง ๐Ÿ๐ซ๐จ๐ฆ ๐ฅ๐ž๐Ÿ๐ญ ๐ญ๐จ ๐ซ๐ข๐ ๐ก๐ญ

In many cultures, information is read from left to right. The sankey diagram mirrors this flow, starting with how a company generates its revenue (i.e., product revenue) then illustrates what happens with this revenue (i.e., how much ends up allocated to controlling interests)


2. ๐‚๐ฅ๐ž๐š๐ซ๐ฅ๐ฒ ๐๐ข๐ฌ๐ญ๐ข๐ง๐ ๐ฎ๐ข๐ฌ๐ก๐ž๐ฌ ๐ค๐ž๐ฒ ๐œ๐จ๐ฆ๐ฉ๐จ๐ง๐ž๐ง๐ญ๐ฌ ๐ญ๐ก๐ซ๐จ๐ฎ๐ ๐ก ๐œ๐จ๐ฅ๐จ๐ฎ๐ซ

Colour coding helps differentiate between the various parts of the P&L; revenue streams (grey), costs (red), and profits (green)


3. ๐‘๐ž๐ฏ๐ž๐š๐ฅ๐ฌ ๐ญ๐ก๐ž ๐ซ๐ž๐ฅ๐š๐ญ๐ข๐ฏ๐ž ๐ข๐ฆ๐ฉ๐š๐œ๐ญ ๐จ๐Ÿ ๐๐ข๐Ÿ๐Ÿ๐ž๐ซ๐ž๐ง๐ญ ๐ข๐ญ๐ž๐ฆ๐ฌ

The sankey diagram shows how each category impacts the overall P&L. For example, it illustrates that product revenue is about half the size of service and other revenue, and approximately one-third of total revenue is allocated to cost of revenue


4. ๐’๐ฎ๐ฉ๐ฉ๐จ๐ซ๐ญ๐ฌ ๐š ๐ซ๐š๐ ๐ ๐ž๐ ๐ก๐ข๐ž๐ซ๐š๐ซ๐œ๐ก๐ฒ

The sankey diagram accommodates various levels of detail. For instance, the cost of revenue may be expanded to one further level, while gross profit can be expanded into multiple sublevels, offering flexibility in how much detail is presented


5. ๐ˆ๐ฌ ๐ฏ๐ข๐ฌ๐ฎ๐š๐ฅ๐ฅ๐ฒ ๐ž๐ง๐ ๐š๐ ๐ข๐ง๐ 

The balance, symmetry, and flow of a sankey diagram make it far more visually appealing than traditional financial tables. This aesthetic quality helps keep the viewerโ€™s attention



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