Video Walkthrough
📹 Tim walks you through your April numbers — press play above.
Key Metrics — April 2026
Revenue
$44,301
4-mo avg $56,158
Net Income
$24,481
↑ vs March · 4-mo avg $31,313
Cash in Bank
$56,905
↑ $29,244 from March
Gross Margin
54.3%
4-mo average — best lens for this business
“April was a clean month — cash is strong, there’s no debt, and the 4-month averages tell a healthy story.”
Three Power Insights
Insight 01
Monthly P&L Swings Are a Recording Artifact — The Averages Tell the Real Story
Because production costs are recorded when checks clear rather than when bills are received, any single month’s P&L can look wildly off — March showed a net loss, February showed 86% margins. Neither reflects what actually happened that month. The 4-month average gross margin of 54.3% and average net income of $31,313 are the reliable numbers.
→ Recording bills when received (and using bill pay) would match costs to the right month and make the P&L meaningful every month — worth a conversation about whether Prosynergy can take that on.
Insight 02
Two Customers Owe $985 That’s 60+ Days Old
J&J Track Sales has balances in every single aging bucket — current through 91+ days — which suggests a disputed invoice or a relationship that needs attention, not just a slow payer. Traditional Text Bible Publishers has $400 sitting at 91+ days.
→ A short call to J&J Track Sales this week is the priority — the pattern across all aging buckets is the flag.
Insight 03
All $70K in Owner Draws Landed in March — Worth Spreading Out
Both distributions hit in a single month — John $42K, Leroy $28K — which drove the March cash drop from $78K down to $28K. The business is healthy enough to support regular quarterly draws. Spreading them across the year keeps the cash position stable and the P&L easier to read.
→ Set a quarterly draw schedule for 2026 — January and April are natural timing points.
Profit & Loss — 4 Months + Average
| Jan | Feb | Mar | Apr | 4-Mo Avg |
| Revenue | $75,887 | $73,367 | $31,075 | $44,301 |
$56,158 |
| Cost of Goods Sold | $19,181 | $9,910 | $32,494 | $17,473 |
$19,765 |
| Gross Profit |
$56,706 | $63,456 |
($1,419) | $26,829 |
$36,393 |
| Gross Margin % | 74.7% | 86.5% |
(4.6%) | 60.6% |
54.3% |
| Operating Expenses | $4,426 | $542 | $13,003 | $2,348 |
$5,080 |
| Net Income |
$52,280 | $62,914 |
($14,422) | $24,481 |
$31,313 |
ⓘ A note on monthly swings: Production costs are currently recorded when checks clear, not when bills are received. This means individual months can look unusually high or low. The 4-month average column is the most reliable view of this business’s true cost structure.
Cash Flow Waterfall — April 2026
What This Means
↑ RevenueBrought in $44,301 for the month.
↓ Production$17,473 in checks written to production costs this month.
↓ ExpensesOperating costs lean at $2,348 — 5% of revenue.
↑ Collections$4,763 in previously invoiced work collected — customers are paying fast.
✓ Net ResultCash grew $29,244 and ended the month at $56,905 with zero debt.
Key Accounts Snapshot
Cash in Bank
$56,905
↑ $29,244 from March
Accounts Receivable
$3,174
DSO: 2.1 days — collecting fast
Accounts Payable
$0
No bills recorded in system
Total Debt
$0
Completely debt-free
1.19
Profit Quality Score — Healthy
For every $1.00 of reported profit, $1.19 in real cash was generated.
A/R Aging Detail — April 30, 2026
| Customer | Current | 1–30 | 31–60 | 61–90 | 91+ | Total |
|---|
| Arcturus Books | $212 | — | — | — | — | $212 |
| Carolyn Yoder | $235 | — | — | — | — | $235 |
| Fire Pro | $118 | — | — | — | — | $118 |
| Home Office Sport & Supply | $212 | — | — | — | — | $212 |
| J&J Track Sales ⚠ | $117 | $351 | $117 | $234 | $234 | $1,053 |
| Millertech Energy Solutions | $945 | — | — | — | — | $945 |
| Trad. Text Bible Publishers ⚠ | — | — | — | — | $400 | $400 |
| TOTAL | $1,838 | $351 | $117 | $234 | $634 | $3,174 |
Financial Health Ratios
Avg Gross Margin %
4-month average — the reliable figure given check-based COGS recording. Individual months will vary.
Profit Quality
Earnings are converting to real cash at a healthy rate. No hidden cash leaks.
Days Sales Outstanding
Customers are paying in about 2 days on average. Excellent collection performance.
Debt Load
Zero liabilities. The business owns everything it earns — no debt service risk.
Before Next Month
The Event
J&J Track Sales has unpaid invoices in every aging bucket — current, 1–30, 31–60, 61–90, and 91+ days. At $1,053 total, they represent 33% of all outstanding A/R. The pattern across every bucket suggests this may be more than a slow payment — it could be a disputed invoice or a lapsed relationship.
Estimated Impact
If the oldest balances ($468 past 61 days) are uncollectable, that flows directly to bad debt expense. The current balance is small, but the pattern will worsen each month without a conversation.
One Action Item
Call or email J&J Track Sales and ask directly: are these invoices in dispute, or is there a cash flow issue on their end? Knowing the answer determines the next step — payment plan, write-off, or simply a reminder.
Deadline: May 31, 2026
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This report is prepared by Prosynergy Bookkeeping based on financial data provided by the client. It is intended for internal review and planning purposes only and does not constitute tax, legal, or investment advice. All figures are sourced directly from the client’s QuickBooks reports.