> ## Documentation Index
> Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Estado de resultados

> Ingresos, costos y gastos del período.

**Permiso requerido:** `accounting.reports`



## OpenAPI

````yaml /api-reference/openapi.json get /accounting/reports/income-statement
openapi: 3.0.3
info:
  title: FileXpress API Externa
  version: 1.0.0
  description: >-
    API para integrar sistemas de terceros con FileXpress: facturación, RRHH y
    contabilidad.
servers:
  - url: https://api.filexpress.app/api/external
    description: Producción
security:
  - ApiKey: []
tags:
  - name: General
  - name: Facturación · Ventas
  - name: Facturación · Compras
  - name: Facturación · Clientes
  - name: Facturación · Proveedores
  - name: Facturación · Productos
  - name: Catálogos
  - name: RRHH · Empleados
  - name: RRHH · Asistencia
  - name: RRHH · Permisos
  - name: RRHH · Planillas
  - name: Contabilidad
paths:
  /accounting/reports/income-statement:
    get:
      tags:
        - Contabilidad
      summary: Estado de resultados
      description: |-
        Ingresos, costos y gastos del período.

        **Permiso requerido:** `accounting.reports`
      parameters:
        - name: start_date
          in: query
          required: true
          description: Fecha inicial (YYYY-MM-DD)
          schema:
            type: string
            format: date
          example: '2026-10-01'
        - name: end_date
          in: query
          required: true
          description: Fecha final (YYYY-MM-DD)
          schema:
            type: string
            format: date
          example: '2026-10-15'
        - name: branch_id
          in: query
          required: false
          description: 'Opcional: limita a una sucursal.'
          schema:
            type: string
        - name: depth
          in: query
          required: false
          description: Nivel de detalle (1–10).
          schema:
            type: integer
      responses:
        '200':
          description: Éxito
          content:
            application/json:
              example:
                status: true
                data:
                  title: Estado de Resultados
                  date_from: 01/01/2026
                  date_to: 31/10/2026
                  income:
                    - code: '41'
                      name: Ingresos por ventas
                      amount: 120000
                      level: 2
                  costs:
                    - code: '51'
                      name: Costo de ventas
                      amount: 70000
                      level: 2
                  expenses:
                    - code: '61'
                      name: Gastos de operación
                      amount: 30000
                      level: 2
                  total_income: 120000
                  total_costs: 70000
                  total_expenses: 30000
                  gross_profit: 50000
                  operating_income: 20000
                  net_income: 20000
                  detail_level: 2
                  generated_at: 31/10/2026 18:20:05
        '401':
          $ref: '#/components/responses/E401'
        '403':
          $ref: '#/components/responses/E403'
        '404':
          $ref: '#/components/responses/E404'
        '422':
          $ref: '#/components/responses/E422'
        '429':
          $ref: '#/components/responses/E429'
components:
  responses:
    E401:
      description: API Key ausente o inválida
      content:
        application/json:
          example:
            status: false
            message: Invalid API Key.
    E403:
      description: Integración sin el permiso requerido o desactivada
      content:
        application/json:
          example:
            status: false
            message: This integration does not have the 'hr.employees' permission.
            required_scope: hr.employees
    E404:
      description: Recurso inexistente o de otro negocio
      content:
        application/json:
          example:
            status: false
            message: Not found.
    E422:
      description: Error de validación
      content:
        application/json:
          example:
            status: false
            message: Validation errors
            errors:
              start_date:
                - The start date field is required.
    E429:
      description: Límite de peticiones excedido
      content:
        application/json:
          example:
            status: false
            message: Rate limit exceeded. Please try again later.
            rate_limit: 100
  securitySchemes:
    ApiKey:
      type: apiKey
      in: header
      name: X-API-Key
      description: API Key de la integración (Integraciones → Nueva Integración).

````

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