"April was a strong revenue month for JB Miller — but the cash hasn't caught up to the profit yet, and that's the one thing to solve."
Three Power Insights
$236K Is Owed to You — Collect It
A/R more than doubled to $235,667. Weaver Nut Co. owes $110,631 ($55K now past 30 days). Gene Stork is new at $74,675. C&S Wholesale at $28,890. Christ Evangelical has a $21,733 invoice from December 2024 — 17 months old. Probably time to write that off as bad debt. Talk to Titus.
→ Call Weaver Nut this week on the $110,631 — especially the $55K that's aging.
Revenue Is 28% Ahead of Budget
YTD revenue: $160,395 vs. $125,000 budget. March and April delivered $85K and $58K. Roofing season is in full swing.
→ Stack jobs now. The next 3 months are your peak earning window.
Your Hiring Roadmap — Three Steps
1. Office Manager (~$4K/mo): Late summer 2026. Need 3 months of $65K+ revenue and $25K+ cash. Collect your A/R and you're there.
2. Sales Manager (~$5.5K/mo): Spring 2027. Need $400K+ annual revenue to support it.
3. Project Manager (~$6K/mo): Mid-2027. Need $500K–$600K+ revenue with multiple concurrent jobs.
→ Step one: collect A/R, build cash to $25K. That unlocks the Office Manager.
Profit & Loss Summary
Line Item
Apr 2026
3-Mo Avg
vs Budget (YTD)
Revenue
$58,096
$33,999
+28% ahead
COGS
$8,322
$85
—
Gross Profit
$49,773
$33,914
—
Gross Margin
85.7%
98.8%
—
Operating Expenses
$22,474
$18,567
—
Net Income
$27,599
$15,347
+209% ahead
Net Margin
47.5%
—
—
Budget vs. Actuals (Year to Date)
Jan
Feb
Mar
Apr
YTD Actual
YTD Budget
Revenue
$14,404 -$5.6K
$2,440 -$22.6K
$85,155 +$50.2K
$58,396 +$13.4K
$160,395
$125,000
Net Profit
-$1,634 -$5.1K
-$17,227 -$21.8K
$64,903 +$58.1K
$27,600 +$18.6K
$73,642
$23,812
Ending Cash
$3,713 -$38.4K
$1,946 -$41.7K
$4,254 -$43.2K
$5,746 -$47.7K
$5,746
$53,449
A/R Balance
$38,701 +$14K
$29,608 +$5K
$106,476 +$81K
$105,676 +$81K
$235,667*
$25,000
* A/R updated as of May 18, 2026. All other figures as of April 30, 2026.
What the Budget Is Telling Us
Revenue: +$35,395 ahead (28%)
March alone beat budget by $50K. On pace for ~$480K annualized vs. $250K full-year target.
Net Profit: +$49,830 ahead (209%)
Budget expected $23,812 through April. You delivered $73,642 — 3× the plan.
Cash: −$47,703 behind budget
Budget expected $53,449 in cash. You have $5,746. The gap is almost entirely uncollected A/R — profit is real, it's just in other people's accounts.
A/R: $236K vs. $25K budget
Nearly 10× budget. Weaver Nut alone is $111K. Collecting this fixes cash, profit quality, and your hiring timeline.
Cash Flow Waterfall (Year to Date)
What This Means
Net Income +$73,642
Strong profit. The engine is running well.
A/R Drain −$67,775
Profit is locked in unpaid invoices. A/R has since jumped to $236K.
CC Paydown −$40,228
Paid down Discover card. Good long-term, but pulled cash out now.
LOC + Owner +$26,967
Bridged the gap with LOC draws and personal money back in.
$4.30 in assets per $1 owed. Inflated by $105K inventory — real liquidity is tighter.
Quick Ratio
2.21
Healthy
Cash + A/R covers debts 2×. But most is A/R, not cash.
DSO (Days Sales Outstanding)
122 days
Concern
122 days to collect. Nearly 3× the 45-day healthy mark.
Profit Quality
−0.24
Concern
Every $1 earned, $0.24 left the bank. A/R collections fix this.
Before Next Month
⚡ Before Next Month
The Event
A/R ballooned to $235,667. Weaver Nut owes $110,631 ($55K past 30 days). Gene Stork is new at $74,675. Owner salary of $17K is deferred in A/P. Christ Evangelical $21,733 (Dec 2024) needs a bad debt decision.
Estimated Impact
Half the Weaver Nut balance = ~$55K in cash. That covers deferred salary, builds reserves, and puts you on track to hire.
One Action Item
Call Weaver Nut this week. Get a payment schedule on the $110,631. Talk to Titus about writing off Christ Evangelical.
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This report is prepared for informational purposes only and does not constitute financial, tax, or legal advice. All figures are based on the books as of the report date and are subject to adjustment. Prosynergy Bookkeeping is not a licensed CPA firm. Consult a qualified professional for tax, audit, or legal matters.