TB Analyser — Trial Balance Analysis
Compare three periods of trial balances, understand what drove the change, and export a review pack — all in your browser.
Try it without a client's file
In the analyser above, choose Analyse three-period sample to load synthetic, clearly labelled demonstration data — or download the three-period template and fill in your own balances.
From client workbooks to a reviewed TB
Import client workbooks
One or several Excel or CSV workbooks at once — up to 20 files, 10 MB each. Files are read by your browser, never uploaded to a server.
Layouts it recognises
Separate yearly sheets, year-labelled debit/credit columns and year-labelled signed closing columns. Title rows and repeated headers are handled.
Manual mapping when needed
An unrecognised or undated layout opens a mapping screen: pick the worksheet, header row, account, debit and credit columns before anything is saved.
Period dates you can see
When only a year is given, your financial-year start is used and the assumption is recorded. Exact start and end dates can be edited; overlapping periods are rejected.
Currency detected, never converted
Explicit currency metadata and symbols are read. A lone dollar sign is not taken as USD, conflicts ask for review, and no exchange-rate conversion is applied.
Unbalanced TBs stay unbalanced
An unbalanced trial balance remains visible with its reconciliation error. No rounding plug is inserted to force it to agree.
Classification
Suggested groups, confirmed by you
Accounts are given a suggested group from their names. That suggestion is a draft — the statements and ratios only count once you have reviewed and confirmed it.
Name-based suggestions
Each account gets a suggested ratio group. You change any that are wrong before the numbers are relied on.
Unmapped means unavailable
An account without a group suppresses the statement and ratio values it would affect, instead of quietly leaving it out.
Completeness confirmed per period
You confirm each period includes complete income, expenses, stock adjustments and closing balances before its figures are treated as final.
Analysis
From three trial balances to a review
Every figure is computed on your device in whole currency units, with integer arithmetic so totals do not drift.
P&L, Balance Sheet and Cash Flow
Three statement tables side by side for each period. Cash flow uses the amounts you enter from a cash-flow statement and is checked against the TB's closing cash.
15 ratios, explained
Revenue growth, gross, EBITDA and PAT margins, current and quick ratios, debt/equity, interest cover, ROE, CFO/PAT, return on average assets, receivable, inventory and payable days, and the cash conversion cycle.
Variance and common size
Absolute and percentage movements between periods, with P&L sized against revenue and the Balance Sheet against total assets.
EBITDA bridge
A waterfall from prior EBITDA through revenue, other income and cost contributions to the latest EBITDA.
Working capital
Receivable, inventory and payable days on actual period length, and the cash conversion cycle they add up to.
Peer comparison
Import a real peer's TBs and compare side by side. No invented industry benchmarks are used.
Management questions
Large account movements, margin shifts, cash-cycle changes, weak liquidity, losses and low interest cover become review questions to put to management.
Evidence & checks
Reconciliation, cash-flow arithmetic and data checks in one place, with source rows, GL codes and worksheet names kept for review.
Exports
A review pack for the file
Both packs cover every loaded client and are generated on your device — no email step, no cloud render.
Excel review pack
Statements, variances, common size, all 15 ratios, working capital, the EBITDA bridge, findings, checks, peer comparisons and account-level source TBs, with frozen, formatted headers.
PDF review pack
The same review in a printable document, with revenue and EBITDA waterfall charts.
Three-period template
Download a workbook laid out the way the importer expects, replace the illustrative balances, and import all three sheets together.
Privacy
No AI. No upload. No account.
A client's trial balance is their whole financial position, so the answer to “where does it go?” is: nowhere. Not to us, not to a model, not to an analytics service.
No AI, no API keys
Classification, calculations, charts and questions are deterministic code running in the browser. There are no AI calls.
No upload, ever
Workbooks are parsed in your browser. There is no upload or analysis endpoint for them to go to.
No analytics, no cloud services
The app makes no network calls with your data and loads no third-party scripts at runtime.
No login, no account
Open the page and start. There is nothing to sign up for.
Offline after the first visit
The app caches its own code once loaded, so it keeps working without internet. Client TBs are never cached.
Gone when you close the tab
Financial data stays in page memory only. Refreshing or closing clears it, and only your financial-year start month is remembered.
What it does not do
A review tool that overstates itself is worse than useless, so here is the honest edge of this version.
Not a statutory statement
The P&L and Balance Sheet are built from mapped TB balances. This is not a statutory statement or an accounting-adjustment engine.
Ageing and maturities need evidence a TB does not have
Debtor and creditor ageing, stock obsolescence, debt maturities and actual operating, investing and financing cash flows cannot be established from a trial balance alone.
No currency conversion or scaling
Figures are taken in whole currency units. There is no exchange-rate conversion, and amounts in thousands or lakhs are not scaled automatically.
Use period activity, not year-to-date
Each TB should hold standalone activity for its period. Cumulative year-to-date TBs will overstate the later periods.
Who is this for?
- ✓Chartered accountants/CPAs reviewing a client's financial position across years
- ✓Audit and accounting staff preparing analytical review working papers
- ✓Business owners who want to see what changed and why
Keep your work safe
Important: because nothing is uploaded or stored, your imported trial balances exist only while the page is open. Refreshing or closing the tab clears them. Export the Excel or PDF review pack when you finish — that file is your record.
TB Analyser — questions
No. The workbook is read by your browser, and parsing, classification, calculations, charts and the review packs are all produced on your device. There is no server step for your data.
No. Account suggestions come from name-based rules, and every calculation is deterministic. The same trial balance always produces the same result, and suggested groups are drafts for you to confirm.
XLSX, XLS, XLSM and CSV — up to 20 files at a time, 10 MB each. Each client can hold up to three periods, either as separate sheets or as year-labelled columns in one sheet.
Fifteen: revenue growth, gross margin, EBITDA margin, PAT margin, current ratio, quick ratio, debt/equity, interest coverage, ROE, CFO/PAT, return on average assets, receivable days, inventory days, payable days and the cash conversion cycle. Each comes with an explanation of how it was worked out.
It stays unbalanced. The difference is shown as a reconciliation error and carried into the checks — nothing is plugged to make it agree.
No — by design, financial data lives only in the open page. Refreshing or closing the tab clears it, so export the Excel or PDF review pack before you leave.
Yes, after the first visit. The app caches its own code so it opens and runs without internet; it never caches client trial balances.
Yes. No signup, no trial, no card. It is one of Setu's free tools, in the same family as the Bank Statement Analyzer and the Browser Based POS.