refactor: primitive summary for p&l and balance sheet
diff --git a/erpnext/accounts/report/balance_sheet/balance_sheet.py b/erpnext/accounts/report/balance_sheet/balance_sheet.py
index b225aac..5d6ca23 100644
--- a/erpnext/accounts/report/balance_sheet/balance_sheet.py
+++ b/erpnext/accounts/report/balance_sheet/balance_sheet.py
@@ -97,11 +97,11 @@
 
 	chart = get_chart_data(filters, columns, asset, liability, equity)
 
-	report_summary = get_report_summary(
+	report_summary, primitive_summary = get_report_summary(
 		period_list, asset, liability, equity, provisional_profit_loss, currency, filters
 	)
 
-	return columns, data, message, chart, report_summary
+	return columns, data, message, chart, report_summary, primitive_summary
 
 
 def get_provisional_profit_loss(
@@ -217,7 +217,7 @@
 			"datatype": "Currency",
 			"currency": currency,
 		},
-	]
+	], (net_asset - net_liability + net_equity)
 
 
 def get_chart_data(filters, columns, asset, liability, equity):
diff --git a/erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.py b/erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.py
index 6635335..002c05c 100644
--- a/erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.py
+++ b/erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.py
@@ -66,11 +66,11 @@
 	currency = filters.presentation_currency or frappe.get_cached_value(
 		"Company", filters.company, "default_currency"
 	)
-	report_summary = get_report_summary(
+	report_summary, primitive_summary = get_report_summary(
 		period_list, filters.periodicity, income, expense, net_profit_loss, currency, filters
 	)
 
-	return columns, data, None, chart, report_summary
+	return columns, data, None, chart, report_summary, primitive_summary
 
 
 def get_report_summary(
@@ -112,7 +112,7 @@
 			"datatype": "Currency",
 			"currency": currency,
 		},
-	]
+	], net_profit
 
 
 def get_net_profit_loss(income, expense, period_list, company, currency=None, consolidated=False):