Richard Wentworth's *Profit & Loss* is a characteristically witty and thought-provoking work that reflects the artist's longstanding interest in the poetic tension between everyday objects and language. Wentworth transforms mundane materials into vehicles for exploring systems of value, exchange, and meaning, inviting viewers to reconsider the relationships between things and the words we use to define them. The work embodies his broader practice of finding conceptual depth in the overlooked details of urban and domestic life.