iio Financial Dashboard

Presentation basis. Line items are the parent groups of indie.io's chart of accounts (refreshed September 2026): Retail, Business Development, Subscription, Media and Other Revenue; Revenue Shares; Game Development, Marketing, Hosting, Cost of Goods Sold and Amortization within COGS; Sales & Marketing, Wages & Benefits and General & Administrative within Opex. Closed months are taken from the Rillet general ledger (restated basis); forecast months from the management workbook. Prior periods are shown on the same basis: event marketing (booths, travel, event labor) now sits in Sales & Marketing (Opex) rather than COGS Marketing, so COGS, Gross Profit and Total Opex for earlier periods move by that amount while Gross Revenue, Net Revenue and EBITDA are unchanged. FY26 is presented from the Rillet general ledger (post-audit-adjustment basis) rather than the management workbook, so its totals differ from earlier investor reports. FY22 has no account-level detail and is not restated, so their columns keep amortization inside COGS; the FY27 live columns put it in non-operating (Rillet reclass 2026-09-29) and Adjusted Gross Profit is the row that compares with earlier investor reports; Rillet presents amortization below operating expenses, so Rillet's Gross Profit equals Adjusted Gross Profit here. PR & Editorial spend sits in Sales & Marketing, as in Rillet.