The quick answer
A custom row on a financial statement lives in the report's financial row layout, and NetSuite assigns a layout per report and per subsidiary context. In this example, saving the customization assigned the new layout only to the context the report was run with. Every other context kept its standard layout, so the row never appeared there. Go to Reports > Financial > Row Layout Assignment, turn on Edit, and change the Row Layout for each context whose accounts fit the layout. Rerun the report. The formula row is back, calculated from that subsidiary's own numbers.
The screenshots show sample data from a demo account, and the person and company names are fictional. Use your own report, subsidiaries, and layout names when you follow along.
Before you start
This is a OneWorld problem. You need subsidiaries, and a saved financial report that you customized while running it for one subsidiary context. In this example an administrator customized the Income Statement for Kestrel Ridge (Consolidated), added a formula row called Net Profit Margin (Net Income divided by Income, as a percent), and saved it as Margin Income Statement. Saving also created a custom row layout, Custom Income Statement Layout(US). The name is generated, so yours will differ. Check the Layout field in the Financial Report Builder before you save.
Customizing statements and changing assignments takes the Financial Statements and Report Customization permissions. Running the saved report is a separate question. It depends on your role's report access, the report's audience, and your subsidiary restrictions, which decide the contexts and data you can see. Menu paths are the ones in this account. If a page isn't where it says, search for its name in global search.
Changing an assignment affects one report in one context. Editing the layout itself affects every report and context that uses it, so check View Assignments for the layout before you edit it. This guide only changes assignments. Exact columns, controls, and save behavior can vary by release and role.
01. Run the report for the consolidated company
Go to Reports > Saved Reports and choose Margin Income Statement. The report runs for Aug 2026 with Subsidiary Context set to Kestrel Ridge (Consolidated). The first row is Net Profit Margin, 13.95%. Below it, Total - Income is $310,500.00 and Net Income is $43,300.00, and 43,300 divided by 310,500 is 13.95%.
02. Run the same report for the subsidiary
In the footer, open Subsidiary Context, choose US Retail (listed under Kestrel Ridge), and click Refresh. The report now starts at Ordinary Income/Expense. The Net Profit Margin row is gone.
The data is fine. US Retail has Total - Income of $184,500.00 and Net Income of $34,200.00, which is everything the formula needs. The problem is the set of rows this context uses.
03. Find the custom row layout
Go to Reports > Financial > Financial Row Layouts.
Set the Report Type filter to Income Statement. The list shows a standard layout for each country edition. One layout is different: it has a Script ID and a Delete link. That's Custom Income Statement Layout(US), created when the report was customized, and it holds the Net Profit Margin row. Don't click Delete. You only need this page to find the layout.
04. Check where the layout is assigned
On the Custom Income Statement Layout(US) row, click View Assignments. Row Layout Assignment opens with Report Type Income Statement and Row Layout Custom Income Statement Layout(US).
It lists one assignment: Margin Income Statement for Kestrel Ridge (Consolidated). That is the only context that runs the report with the custom rows.
05. Review every context of the report
Set the Row Layout filter back to - All - and click Refresh. The list has one row per report and subsidiary context. Scroll to the Margin Income Statement rows.
Kestrel Ridge, US Retail, and US Wholesale use Standard Income Statement Layout(US). Canada uses Standard Income Statement Layout(CA), and United Kingdom uses Standard Income Statement Layout(UK). Only the consolidated context uses the custom layout.
In this example Kestrel Ridge on its own has head-office costs and no income, so a margin row would have nothing to divide by there. A percentage with a zero denominator is undefined, and how your report displays it depends on the formula and release, so test a context with no income before you assign the layout to it. Leave this one alone. Canada and United Kingdom stay on their country layouts too. The custom layout was built from the US standard rows, and country layouts can reflect local presentation and account mapping. If those subsidiaries need the same ratio, build a custom layout from their own standard layout.
06. Assign the layout to the subsidiaries
Turn on the Edit switch above the list. A pencil icon appears next to the Row Layout column header, and the cells become editable.
For Margin Income Statement, Kestrel Ridge : US Retail, click the Row Layout cell, open the dropdown, and choose Custom Income Statement Layout(US). Do the same for Kestrel Ridge : US Wholesale. Both are US subsidiaries, so the US-based layout fits their accounts. Confirm that for your own subsidiaries first. The dropdown lists the layouts for this report type, and each choice saves as soon as you make it. Click Refresh to confirm they stuck.
After Refresh, US Retail and US Wholesale show Custom Income Statement Layout(US), like Kestrel Ridge (Consolidated). Canada and United Kingdom still use their country layouts.
07. Rerun the report
Go to Reports > Saved Reports and choose Margin Income Statement again. It opens with the settings last run, here Aug 2026 and US Retail. Net Profit Margin is back as the first row, and it's 18.54%.
Check the result
- Net Profit Margin is the first row of the US Retail report.
- It equals Net Income divided by Total - Income for that subsidiary and period: $34,200.00 divided by $184,500.00 is 18.54%.
- Row Layout Assignment shows the custom layout for US Retail and US Wholesale, and the country layouts for Canada and United Kingdom.
The consolidated margin comes from the consolidated Net Income and Income rows. It isn't an average of the subsidiary margins, and eliminations, currency translation, accounting book, and reporting basis can all change the amounts it uses.
Common questions
What's the difference between a financial report and a financial row layout?
The report holds settings like columns and filters. The row layout decides which rows appear and how they calculate, formula rows included. One layout can serve more than one report, which is why you check its assignments before editing it.
Why did customizing the Income Statement create a new row layout?
In this example, saving the customized statement created a saved report, Margin Income Statement, and a custom layout, Custom Income Statement Layout(US), to hold the new Net Profit Margin row. The generated name and numbering vary, so check the Layout field in the Financial Report Builder before you save.
How do I see which subsidiaries use a layout?
Open Row Layout Assignment from Financial Row Layouts with View Assignments, or from the Reports > Financial menu. Filter by Report Type, Subsidiary Context, or Row Layout. Each row is one report in one context, and the Row Layout column says which layout it uses.
Should I assign the US layout to Canada and the United Kingdom?
Not by default. A country layout can reflect local presentation and account mapping, and this custom layout was built from the US standard rows. Assign it only where the accounts and statement structure fit. If another country needs the same ratio, build a custom layout from that country's standard layout.
Why would a formula row be blank for a subsidiary with no income?
Net Profit Margin divides Net Income by Income. With no income there's nothing to divide by, and the percentage is undefined. Whether the report shows a blank, a zero, or something else depends on the formula and your release, so test a no-income context before you assign the layout to it.
What's the difference between changing an assignment and editing the layout?
An assignment change affects one report in one context. Editing the layout changes the rows and formulas for every report and context that uses it.