Consolidated Reporting
NetSuite OneWorld provides powerful reporting capabilities at subsidiary, regional, and consolidated levels with automatic currency translation and elimination.
Report Hierarchy Levels
Reporting Levels
═══════════════════════════════════════════════════════════════════════════════
┌─────────────────────────────────┐
│ CONSOLIDATED (Global) │
│ ───────────────────────── │
│ All subs combined │
│ With eliminations │
│ In consolidation currency │
└─────────────────┬───────────────┘
│
┌───────────────────────┼───────────────────────┐
│ │ │
▼ ▼ ▼
┌─────────────────┐ ┌─────────────────┐ ┌─────────────────┐
│ AMERICAS │ │ EMEA │ │ APAC │
│ ─────────── │ │ ─────────── │ │ ─────────── │
│ Regional │ │ Regional │ │ Regional │
│ roll-up │ │ roll-up │ │ roll-up │
└────────┬────────┘ └────────┬────────┘ └────────┬────────┘
│ │ │
┌────────┴────────┐ ┌────────┴────────┐ ┌────────┴────────┐
│ │ │ │ │ │ │ │ │ │ │ │
▼ ▼ ▼ ▼ ▼ ▼ ▼ ▼ ▼ ▼ ▼ ▼
USA CAN MEX ... UK DE FR ... JPN AUS SGP ...
SUBSIDIARY LEVEL: Individual subsidiary reports in local currency
Subsidiary Filter
Using Subsidiary Filter in Reports
Subsidiary Selection in Reports
═══════════════════════════════════════════════════════════════════════════════
Every financial report has a Subsidiary filter:
┌─ Report Filters ─────────────────────────────────────────────────────────────┐
│ │
│ Subsidiary: [▼ Select... ] │
│ ┌─────────────────────────────────────────┐ │
│ │ ☐ (Consolidated) ← All subs + eliminations │
│ │ ☐ Parent Company │
│ │ ☐ Americas HQ │
│ │ ☐ USA Operations │
│ │ ☐ Canada Operations │
│ │ ☐ EMEA HQ │
│ │ ☐ UK Operations │
│ │ ☐ Germany Operations │
│ │ ☐ Corporate Eliminations │
│ └─────────────────────────────────────────┘ │
│ │
│ Include Children: ☑ ← Include child subsidiaries │
│ │
│ Include Inactive: ☐ ← Include inactive subs │
│ │
└──────────────────────────────────────────────────────────────────────────────┘
SELECTION OPTIONS:
─────────────────────────────────────────────────────────────────────────────
• Single subsidiary: One sub only, local currency
• Parent + children: Roll-up of hierarchy
• Multiple selected: Specific subs combined
• (Consolidated): All with eliminations
Consolidated Financial Statements
Consolidated Balance Sheet
Navigation: Reports > Financial > Balance Sheet
Consolidated Balance Sheet
═══════════════════════════════════════════════════════════════════════════════
ACME CORPORATION
CONSOLIDATED BALANCE SHEET
As of December 31, 2025
(Amounts in USD)
ASSETS
─────────────────────────────────────────────────────────────────────────────
USA UK Germany Elim Consolidated
Current Assets
Cash $500,000 $312,500 $220,000 - $1,032,500
Accounts Receivable $800,000 $437,500 $330,000 - $1,567,500
IC Receivable $150,000 $62,500 - ($212,500) $0
Inventory $600,000 $250,000 $165,000 ($30,000) $985,000
─────────────────────────────────────────────────────────────────────────────
Total Current Assets $2,050,000 $1,062,500 $715,000 ($242,500) $3,585,000
Fixed Assets (Net) $1,500,000 $625,000 $440,000 - $2,565,000
─────────────────────────────────────────────────────────────────────────────
TOTAL ASSETS $3,550,000 $1,687,500 $1,155,000 ($242,500) $6,150,000
LIABILITIES & EQUITY
─────────────────────────────────────────────────────────────────────────────
Current Liabilities
Accounts Payable $400,000 $187,500 $132,000 - $719,500
IC Payable $62,500 $100,000 $50,000 ($212,500) $0
─────────────────────────────────────────────────────────────────────────────
Total Curr Liabilities $462,500 $287,500 $182,000 ($212,500) $719,500
Equity
Common Stock $1,500,000 $625,000 $440,000 ($1,065,000) $1,500,000
Retained Earnings $1,587,500 $775,000 $533,000 $1,035,000 $3,930,500
─────────────────────────────────────────────────────────────────────────────
Total Equity $3,087,500 $1,400,000 $973,000 ($30,000) $5,430,500
TOTAL L&E $3,550,000 $1,687,500 $1,155,000 ($242,500) $6,150,000
═══════════════════════════════════════════════════════════════════════════════
NOTES:
• UK amounts translated from GBP at 1.25 rate
• Germany amounts translated from EUR at 1.10 rate
• Eliminations remove IC balances and unrealized profit
• Investment in subsidiaries eliminated against sub equity
Consolidated Income Statement
Navigation: Reports > Financial > Income Statement
Consolidated Income Statement
═══════════════════════════════════════════════════════════════════════════════
ACME CORPORATION
CONSOLIDATED INCOME STATEMENT
For Year Ended December 31, 2025
(Amounts in USD)
USA UK Germany Elim Consolidated
─────────────────────────────────────────────────────────────────────────────
REVENUE
External Sales $5,000,000 $2,460,000 $1,650,000 - $9,110,000
IC Sales $500,000 $123,000 $55,000 ($678,000) $0
─────────────────────────────────────────────────────────────────────────────
Total Revenue $5,500,000 $2,583,000 $1,705,000 ($678,000) $9,110,000
COST OF GOODS SOLD
External COGS $3,000,000 $1,476,000 $990,000 - $5,466,000
IC COGS $350,000 $86,100 $38,500 ($474,600) $0
IC Profit in Inv - - - ($30,000) ($30,000)
─────────────────────────────────────────────────────────────────────────────
Total COGS $3,350,000 $1,562,100 $1,028,500 ($504,600) $5,436,000
GROSS PROFIT $2,150,000 $1,020,900 $676,500 ($173,400) $3,674,000
OPERATING EXPENSES
Salaries $1,000,000 $492,000 $330,000 - $1,822,000
IC Management Fee $100,000 $49,200 $33,000 ($182,200) $0
Other Expenses $400,000 $196,800 $132,000 - $728,800
─────────────────────────────────────────────────────────────────────────────
Total Opex $1,500,000 $738,000 $495,000 ($182,200) $2,550,800
OPERATING INCOME $650,000 $282,900 $181,500 $8,800 $1,123,200
Interest/Other ($50,000) ($24,600) ($16,500) - ($91,100)
─────────────────────────────────────────────────────────────────────────────
NET INCOME $600,000 $258,300 $165,000 $8,800 $1,032,100
═══════════════════════════════════════════════════════════════════════════════
Report Configuration
Standard Financial Reports
| Report | Purpose | Key Settings |
|---|---|---|
| Balance Sheet | Financial position | As-of date, subsidiary |
| Income Statement | Profit/loss | Date range, subsidiary |
| Cash Flow Statement | Cash movement | Date range, method |
| Trial Balance | Account balances | As-of date, detail level |
| General Ledger | Transaction detail | Date range, accounts |
Consolidated Report Settings
Navigation: Reports > Financial > [Report] > Customize
Consolidation Settings in Report Customization
═══════════════════════════════════════════════════════════════════════════════
┌─ Report Settings ────────────────────────────────────────────────────────────┐
│ │
│ Consolidation Options: │
│ ───────────────────── │
│ │
│ ☑ Show Subsidiary Columns │
│ Display each subsidiary in separate column │
│ │
│ ☑ Show Eliminations Column │
│ Display elimination entries separately │
│ │
│ ☐ Consolidated Total Only │
│ Hide subsidiary detail, show total only │
│ │
│ Currency Display: │
│ ───────────────── │
│ │
│ ○ Consolidation Currency Only (USD) │
│ ● Show Both Local and Consolidated │
│ ○ Local Currency Only │
│ │
│ Translation Rate Display: │
│ ───────────────────────── │
│ │
│ ☑ Show Exchange Rates Used │
│ Display rates in report footer │
│ │
└──────────────────────────────────────────────────────────────────────────────┘
Saved Searches for Consolidation
Multi-Subsidiary Transaction Search
Saved Search: Consolidated Revenue by Subsidiary
═══════════════════════════════════════════════════════════════════════════════
CRITERIA:
─────────────────────────────────────────────────────────────────────────────
Type: Invoice
Date: Within This Fiscal Year
Main Line: Yes
RESULTS:
─────────────────────────────────────────────────────────────────────────────
Columns:
• Subsidiary
• Transaction Date (Month)
• Amount (Foreign)
• Amount (Base - Consolidated Currency)
• Currency
Summary:
• Group by: Subsidiary, Month
• Summary Type: Sum
OUTPUT:
─────────────────────────────────────────────────────────────────────────────
┌────────────────┬──────────┬─────────────┬─────────────┬──────────┐
│ Subsidiary │ Month │ Foreign Amt │ USD Amount │ Currency │
├────────────────┼──────────┼─────────────┼─────────────┼──────────┤
│ USA Operations │ Jan 2025 │ $425,000 │ $425,000 │ USD │
│ USA Operations │ Feb 2025 │ $380,000 │ $380,000 │ USD │
│ UK Operations │ Jan 2025 │ £180,000 │ $225,000 │ GBP │
│ UK Operations │ Feb 2025 │ £165,000 │ $206,250 │ GBP │
│ Germany Ops │ Jan 2025 │ €120,000 │ $132,000 │ EUR │
└────────────────┴──────────┴─────────────┴─────────────┴──────────┘
SuiteQL Consolidated Queries
Consolidated Trial Balance
-- Consolidated trial balance with subsidiary detail
SELECT
a.acctnumber,
a.accountsearchdisplayname AS account_name,
a.accttype,
s.name AS subsidiary,
SUM(CASE WHEN tal.amount > 0 THEN tal.amount ELSE 0 END) AS debit,
SUM(CASE WHEN tal.amount < 0 THEN ABS(tal.amount) ELSE 0 END) AS credit,
SUM(tal.amount) AS balance
FROM
transactionaccountingline tal
JOIN transaction t ON tal.transaction = t.id
JOIN account a ON tal.account = a.id
JOIN subsidiary s ON t.subsidiary = s.id
WHERE
t.posting = 'T'
AND t.trandate <= TO_DATE('2025-12-31', 'YYYY-MM-DD')
GROUP BY
a.acctnumber, a.accountsearchdisplayname, a.accttype, s.name
ORDER BY
a.acctnumber, s.name
Revenue by Subsidiary and Customer
-- Consolidated revenue analysis
SELECT
s.name AS subsidiary,
c.companyname AS customer,
CASE WHEN c.representingsubsidiary IS NOT NULL
THEN 'Intercompany' ELSE 'External' END AS customer_type,
SUM(tl.foreignamount) AS revenue_local,
SUM(tl.netamount) AS revenue_base_currency,
cur.symbol AS local_currency
FROM
transaction t
JOIN transactionline tl ON t.id = tl.transaction
JOIN subsidiary s ON t.subsidiary = s.id
JOIN customer c ON t.entity = c.id
JOIN currency cur ON t.currency = cur.id
WHERE
t.type = 'CustInvc'
AND tl.mainline = 'F'
AND t.trandate >= TO_DATE('2025-01-01', 'YYYY-MM-DD')
GROUP BY
s.name, c.companyname, c.representingsubsidiary, cur.symbol
ORDER BY
revenue_base_currency DESC
Segment Reporting
By Subsidiary
Segment Report by Subsidiary
═══════════════════════════════════════════════════════════════════════════════
┌─────────────────────────────────────────────────────────────────────────────┐
│ SEGMENT PERFORMANCE - BY SUBSIDIARY │
│ Year Ended Dec 31, 2025 │
├─────────────────────────────────────────────────────────────────────────────┤
│ │ Americas │ EMEA │ APAC │ Total │
│ ──────────────────┼───────────┼───────────┼───────────┼───────────│
│ Revenue │ $5,500,000│ $4,288,000│ $2,200,000│$11,988,000│
│ Less: IC Revenue │ ($500,000)│ ($178,000)│ ($110,000)│ ($788,000)│
│ External Revenue │ $5,000,000│ $4,110,000│ $2,090,000│$11,200,000│
│ │ │ │ │ │
│ Segment Profit │ $650,000 │ $464,400 │ $231,000 │ $1,345,400│
│ Margin % │ 13.0% │ 11.3% │ 11.1% │ 12.0% │
│ │ │ │ │ │
│ Segment Assets │ $3,550,000│ $2,842,500│ $1,430,000│ $7,822,500│
│ Less: IC Assets │ ($150,000)│ ($62,500)│ ($50,000)│ ($262,500)│
│ External Assets │ $3,400,000│ $2,780,000│ $1,380,000│ $7,560,000│
└─────────────────────────────────────────────────────────────────────────────┘
By Business Unit (Class/Department)
Cross-Subsidiary Segment Report
═══════════════════════════════════════════════════════════════════════════════
Segmenting across subsidiaries by business line:
┌─────────────────────────────────────────────────────────────────────────────┐
│ SEGMENT PERFORMANCE - BY BUSINESS LINE │
│ (All Subsidiaries Combined) │
├─────────────────────────────────────────────────────────────────────────────┤
│ │ Hardware │ Software │ Services │ Total │
│ ──────────────────┼───────────┼───────────┼───────────┼───────────│
│ USA │ $2,000,000│ $1,500,000│ $1,500,000│ $5,000,000│
│ UK │ $800,000│ $900,000│ $760,000│ $2,460,000│
│ Germany │ $600,000│ $550,000│ $500,000│ $1,650,000│
│ ──────────────────┼───────────┼───────────┼───────────┼───────────│
│ Consolidated │ $3,400,000│ $2,950,000│ $2,760,000│ $9,110,000│
│ % of Total │ 37.3% │ 32.4% │ 30.3% │ 100.0% │
│ │ │ │ │ │
│ Gross Margin % │ 35.0% │ 65.0% │ 45.0% │ 40.3% │
└─────────────────────────────────────────────────────────────────────────────┘
Report Distribution
Multi-Subsidiary Report Scheduling
Scheduled Report Distribution
═══════════════════════════════════════════════════════════════════════════════
SCENARIO: Monthly financial package to regional controllers
Schedule 1: Americas Controller
─────────────────────────────────────────────────────────────────────────────
Reports: P&L, Balance Sheet, Cash Flow
Subsidiary: Americas HQ (with children)
Currency: USD
Frequency: Monthly (5th business day)
Recipients: americas.controller@company.com
Schedule 2: EMEA Controller
─────────────────────────────────────────────────────────────────────────────
Reports: P&L, Balance Sheet, Cash Flow
Subsidiary: EMEA HQ (with children)
Currency: EUR (local) + USD (consolidated)
Frequency: Monthly (5th business day)
Recipients: emea.controller@company.com
Schedule 3: CFO - Consolidated
─────────────────────────────────────────────────────────────────────────────
Reports: Consolidated P&L, Balance Sheet, Cash Flow
Subsidiary: (Consolidated)
Currency: USD
Frequency: Monthly (7th business day)
Recipients: cfo@company.com
Best Practices
| Practice | Recommendation |
|---|---|
| Consistent Close | All subs close before running consolidated reports |
| Rate Documentation | Document exchange rates used in consolidation |
| Elimination Review | Verify eliminations before finalizing |
| Variance Analysis | Compare to prior period and budget |
| Audit Trail | Archive final consolidated reports |
Related Documentation
- Consolidation & Elimination - Elimination process
- Multi-Currency Operations - Currency translation
- Subsidiary Management - Subsidiary setup