def METHOD_NAME(filters=None):
	period_list = get_period_list(
		filters.from_fiscal_year,
		filters.to_fiscal_year,
		filters.period_start_date,
		filters.period_end_date,
		filters.filter_based_on,
		filters.periodicity,
		filters.accumulated_values,
		filters.company,
	)
	columns, data = [], []
	income = get_data(
		filters.company,
		"Income",
		"Credit",
		period_list,
		filters=filters,
		accumulated_values=filters.accumulated_values,
		ignore_closing_entries=True,
		ignore_accumulated_values_for_fy=True,
		total=False,
	)
	expense = get_data(
		filters.company,
		"Expense",
		"Debit",
		period_list,
		filters=filters,
		accumulated_values=filters.accumulated_values,
		ignore_closing_entries=True,
		ignore_accumulated_values_for_fy=True,
		total=False,
	)
	columns = get_columns(
		filters.periodicity, period_list, filters.accumulated_values, filters.company
	)
	gross_income = get_revenue(income, period_list)
	gross_expense = get_revenue(expense, period_list)
	if len(gross_income) == 0 and len(gross_expense) == 0:
		data.append(
			{
				"account_name": "'" + _("Nothing is included in gross") + "'",
				"account": "'" + _("Nothing is included in gross") + "'",
			}
		)
		return columns, data
	# to avoid error eg: gross_income[0] : list index out of range
	if not gross_income:
		gross_income = [{}]
	if not gross_expense:
		gross_expense = [{}]
	data.append(
		{
			"account_name": "'" + _("Included in Gross Profit") + "'",
			"account": "'" + _("Included in Gross Profit") + "'",
		}
	)
	data.append({})
	data.extend(gross_income or [])
	data.append({})
	data.extend(gross_expense or [])
	data.append({})
	gross_profit = get_profit(
		gross_income,
		gross_expense,
		period_list,
		filters.company,
		"Gross Profit",
		filters.presentation_currency,
	)
	data.append(gross_profit)
	non_gross_income = get_revenue(income, period_list, 0)
	data.append({})
	data.extend(non_gross_income or [])
	non_gross_expense = get_revenue(expense, period_list, 0)
	data.append({})
	data.extend(non_gross_expense or [])
	net_profit = get_net_profit(
		non_gross_income,
		gross_income,
		gross_expense,
		non_gross_expense,
		period_list,
		filters.company,
		filters.presentation_currency,
	)
	data.append({})
	data.append(net_profit)
	return columns, data