is there a profit & loss statement template in numbers?

Ipiram,

Select the menu item "File > Noew From Chooser..." then selec the section "Business":

The "Financials" template may work for you... at least as a starting point.

Ipiram,

Also... if the template is NOT what you want there are many MS Excel files available by searching using your favorite search engine, then opening in Numbers, modifying as needed. Then you can save as a template in Numbers using the menu item "File > Save as Template…"

I hope this helps,

Wayne