Where do the figures on Financial Reports come from — journals or Xero's reports?

From each organisation's own Xero P&L and Balance Sheet report snapshots, stored by the sync and refreshed nightly. The page prefers those to journal lines because a report built from journal lines can disagree with Xero in sign and timing. When a connection has no snapshot for the period the P&L falls back to journal lines and says so ('N entities have no cached P&L for this window — the net-profit line uses the journal fallback'). A balance sheet is never derived from journal lines. A figure that could not be read is shown as unknown, never as zero.