What this builder calculates
Each line uses net units (sold minus returned), the entered royalty base per unit, and the entered percentage. Channel and SKU remain visible so a recipient can trace the total instead of receiving one unexplained figure.
Why reserves and advances are separate
Earned royalty is not always the same as current cash payable. A statement can later apply an advance balance, a reserve against returns, a payment threshold, or another agreement-specific rule. Keeping the sales-line calculation separate makes each later movement easier to inspect.
Input rules
Units sold and returned must be whole numbers. Base and rate must be zero or greater, and the rate cannot exceed 100%. A row can have more returns than current-period sales when it records a prior-period reversal; the output marks that as a negative line for review.
Limits
This tool does not decide which channels, deductions, taxes, returns, currencies, or rate rules belong in a statement. Use the actual agreement and accounting records. It is not legal, tax, or accounting advice.