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Management report · October 2026
For Client 07 management
Figures as of 10/31/2026 · USD thousands · actual against budget (PL) and prior year (PY)
In 30 seconds
October net profit closes at USD 498 thousand, 2.4% below budget, even though revenue beats it by 1.0%
Revenue beats budget by 1.0% and grows 7.0% versus October 2025.
Selling expenses exceed budget by USD 69 thousand (+7.3%) [cause to be confirmed].
Decision requested by 11/13/2026: Confirm the cause of the selling and administrative expense overrun and decide whether to adjust the November budget.
We closed 8 new customers; C187 (a coffee-shop chain) signed an annual contract.
The e-invoicing integration shipped; 40% of customers already use it.
What did not go well
Churn rose to 2 accounts this month (C102 and C131) on price; we launched a discounted annual plan.
The Head of Sales hire is delayed; the founder is still closing deals.
How you can help
2 intros to retail chains before November 15.
Head of Sales candidates with B2B SaaS experience.
Runway calculated on the 3-month average net burn; cash includes the seed round from May 2026.
Executive summary · BLUF
October net profit closes at USD 498 thousand, 2.4% below budget, even though revenue beats it by 1.0%
Going wellE-commerce revenue (CC22) beats budget by USD 195 thousand (+16.3%) on the “October Harvest” campaign (note 1).
ConcernSelling expenses exceed budget by USD 69 thousand (+7.3%) and administrative expenses by 63 (+5.3%) [cause to be confirmed by Client 07 management]
AskConfirm the cause of the expense overrun by November 13 and decide whether to adjust the November budget; Client 07 management decides.
Profit for the period · October 2026
498
−2.4%vs PL 510+10.4%vs PY 451
80 words · a 30-second read
Income statement · October 2026
Profit for the period ends 2.4% below budget even though revenue beats it by 1.0%
USD thousands · actual against budget (PL) · comments on material lines only
Line item
Actual
PL
Δ PL
Δ %
Comment
Revenue
9,700
9,600
+100
+1.0%
Cost of sales
6,333
6,360
−28
−0.4%
Gross profit
3,367
3,240
+127
+3.9%
Revenue +100 and cost of sales (28) against PL: gross profit beats budget.
Administrative expenses*
1,263
1,200
+63
+5.3%
[cause to be confirmed] No action until the cause is confirmed.
Selling and distribution expenses*
1,019
950
+69
+7.3%
[cause to be confirmed] No action until the cause is confirmed.
EBITDA
1,085
1,090
−5
−0.5%
Depreciation and amortisation
180
180
0
0.0%
Operating profit
905
910
−5
−0.5%
Other income
21
10
+11
+110.0%
Finance costs
142
140
+2
+1.4%
Other expenses
16
10
+6
+60.0%
Profit before tax
768
770
−2
−0.3%
Income tax expense
270
260
+10
+4.0%
Profit for the period
498
510
−12
−2.4%
Ends 2.4% below budget because of administrative and selling expenses.
Variance against PL
Material: ≥ 5.0% and ≥ USD 50k. Causes only from the month’s notes; everything else stays [to be confirmed].
Budget vs actual · October 2026
Selling (+7.3%) and administrative (+5.3%) expenses exceed budget by a material amount
USD thousands · material = ≥ 5.0% and ≥ 50 · for expenses, spending less is favorable
Line item
Actual
PL
Δ PL
Δ PL %
Material
Revenue
9,700
9,600
+100
+1.0%
No
Cost of sales
6,333
6,360
−28
−0.4%
No
Gross profit
3,367
3,240
+127
+3.9%
No
Administrative expenses
1,263
1,200
+63
+5.3%
Yes
Selling and distribution expenses
1,019
950
+69
+7.3%
Yes
EBITDA
1,085
1,090
−5
−0.5%
No
Profit for the period
498
510
−12
−2.4%
No
Variance against PL · %
Δ PL %
Source: trial balance and 2026 budget · variance = actual − PL; the color follows the line type.
Revenue grows 7.0% against October 2025 and gross margin rises to 34.7% (+1.0 pp against budget). Selling and administrative expenses exceed budget above materiality [cause to be confirmed].
Revenue9,700+1.0%vs PL
EBITDA1,085−0.5%vs PL
Profit for the period498−2.4%vs PL
Cash4,659+7.7%vs prior month
Contents
01Committee summary2
02Results for the month3
03Year-to-date results4
04EBITDA bridge5
05Top 5 material variances6
06Financial position7
07Working capital and liquidity8
08Cash movement9
09Appendices and checks10
BLQ-014 · October 2026
Price is the assumption that moves EBITDA most: ±10% changes it by USD 11,577 thousand
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
1Decide by November 30 how to cover the week-7 cash shortfall of 290 (see «Decisions required»).
190-word letter · unaudited management figures · next report: December 4. SAMPLE DATA.
Arcturus · Report · October 2026
12-month cash forecast
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
Cash is projected to fall below the minimum in April 2027 (USD 331 thousand against 1,500): the balance on the second roaster and the tax balance are both paid that month.
Opening cash4,659−228 (−4.7%)vs PY
Minimum balance set1,500
Actual cash over the last 12 months, before the forecast
Actual (AC)
USD thousands · actual, November 2025 to October 2026; the line is the minimum balance
What the scenarios say
Base: 5 months below the minimum; the lowest, April 2027 at 331.
Downside: 9 months below the minimum; 4,040 short in June 2027.
Each extra day of DSO lowers the lowest balance by 326; one point less of gross margin, by 664.
What needs deciding before March 2027
1Finance the second roaster: the need is 1,169 in the base case and 4,040 in the downside.
2Consider phasing the installation (300) and the half-year bonus (248).
REP-015 · October 2026
October's ads brought 3,190 orders at a 3.39 ROAS: search beats its target and social falls short
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
Against target, per the store's analytics
Search: ROAS 5.35 (target 4.50) and CPA of USD 12.65 (target 14.00).
Retargeting: ROAS 3.85 (target 3.50) and CPA of USD 19.27 (target 22.00).
Social: ROAS 1.92 (target 2.20) and CPA of USD 35.38 (target 30.00).
Video: 40 last-click orders and ROAS 0.64 (target 1.00).
Proposals for November
1Move USD 3,000 from video to search: about 209 more orders at this month's CPA (optimistic estimate).
2Test 2 new creatives on social · owner: the agency.
3Social incrementality test with a geographic control group for 4 weeks.
Media spend USD 64,500 (budget 63,000) · the store bills 1,395,000 and ads account for 15.7% · the platforms claim 4,500 conversions, 41.1% more than analytics · the agency fee is not in ROAS.
Saturn · Report · October 2026
Quarterly owner report with cash forecast
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
The third quarter beats budget (revenue +2.8%, profit for the period +10.5%), but in the downside case cash falls below the minimum in December.
July, August and September sell above budget and prior year
Actual (AC) Plan (PL) Prior year (PY)
Revenue by month · USD thousands · 12 months to October 2026 · FICTITIOUS DATA
Cash closes September at USD 4,325 thousand, 509 more than in June
Actual (AC)
Month-end cash · USD thousands · the reference line is the minimum balance (USD 1,500 thousand)
6-month cash forecast (USD thousands)
December, the low point: base 2,633 · downside 1,243, below the 1,500 minimum (roaster down payment, 1,800).
March 2027: base 3,050 · downside 219; the downside stays below the minimum from December to March.
Management assumption: the downside only lowers customer collections by 5%.
Decisions before next quarter
1Negotiate a standby credit line by November 30 for the downside gap (USD 1,281 thousand in March).
2Confirm the date and amount of the roaster down payment (note 3).
3Explain the quarter's selling expense overrun (+9.5% against budget) [cause to be confirmed].
BLQ-005 · October 2026
Selling and administrative expenses take profit 2.4% below budget
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
Income statement · USD thousands · October 2026 · Actual vs budget
Line
Actual
PL
Δ PL
Δ % PL
Status
Revenue
9,700
9,600
+99.5
+1.0%
Cost of sales
6,333
6,360
−27.5
−0.4%
Gross profit
3,367
3,240
+127
+3.9%
Administrative expenses*
1,263
1,200
+63
+5.3%
Selling and distribution expenses*
1,019
950
+69
+7.3%
EBITDA
1,085
1,090
−5
−0.5%
Profit for the period
498
510
−12.4
−2.4%
Status: green, favourable · amber, adverse but not material · red, adverse and material (≥ 5% and ≥ USD 50 thousand).
Accounts payable · as of 10/31/2026
Week 1 calls for USD 2,038k, including past due (1,602): 20 documents, 9 from critical suppliers
USD thousands · by supplier and due week · critical suppliers first
Total payable5,720
Past due1,60228.0% of the balance
DPO28Payables ÷ cost of sales for the month × 31
Supplier
S1 W1 + past due
S2 Nov 8
S3 Nov 15
S4 Nov 22
S5 Nov 29
S6 Dec 6
S7 Dec 13
S8 Dec 20
P001●Raw materials
589
161
300
—
84
87
214
—
P004●Raw materials
174
—
—
109
138
—
—
234
P006Freight
362
—
123
—
—
—
—
76
P005●Packaging
217
178
—
—
—
—
152
—
P010Services
95
—
—
—
345
—
—
—
P003●Raw materials
—
64
—
67
—
—
209
—
P015Supplies
190
—
—
—
—
129
—
—
P009●Freight
100
—
—
—
—
—
—
105
P018Technology
—
—
203
—
—
—
—
—
Other●8 suppliers
313
196
123
—
—
138
170
72
Payment for the week
2,038
599
748
176
567
355
745
486
Past due USD 1,602k (28.0%) · total USD 5,720k = accounts payable in the balance sheet
REP-013 · October 2026
Third-quarter EBITDA beats budget by 5.6% and the board decides today how to finance the second roaster
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
12 months at a glance
USD thousands and days · November 2025 to October 2026
The quarter in figures
Revenue 29,908: +2.8% against budget and +6.9% on Q3 2025.
EBITDA 3,526 (11.8% margin) · profit for the period 1,758 (+10.5% against budget).
Selling expenses +272 (+9.5%): the only material adverse variance.
Cash 4,325 (+509) after repaying 1,050 of loans; net debt 225, 0.02x 12-month EBITDA.
CFO cockpitOctober 2026 · USD thousands · As of 10/31/2026
Revenue beats budget by 1.0%, but EBITDA falls 0.5% short on higher expenses
Revenue9,700+99.5 (+1.0%)vs PL
Gross margin34.7%+1.0 ppvs PL
EBITDA1,085−5 (−0.5%)vs PL
Profit for the period498−12.4 (−2.4%)vs PL
Cash4,659−228 (−4.7%)vs PY
Working capital9,078
DSO · days to collect36days+1 dayvs PL
Cash conversion cycle47days
BLQ-008 · October 2026
Three decisions by Nov 30; the largest, USD 474 thousand over 90 days from C009 and C017
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
1Do we adjust the November budget for selling (+69) and administrative (+63) expenses? General Manager decides, by Nov 13. No recommendation: the cause is missing.
2Do we sign a payment plan with C009 and C017 (474 over 90 days) or stop their credit shipments? Sales Manager decides, by Nov 20.
3Do we cover the week-7 cash shortfall of 290 with the credit line (600 available)? Board decides, by Nov 30. B recommended, subject to its cost.
USD thousands · November 2026 deadlines · the summary table leaves a column for the answer. SAMPLE DATA.
Income statement · October 2026
Profit for the period: 12 below budget; administrative and selling expenses, in red, exceed it by a material amount
USD thousands · actual against budget
Line item
Actual
PL
Δ PL
Δ PL %
Status
Revenue
9,700
9,600
+100
+1.0%
Favorable
Cost of sales
6,333
6,360
−28
−0.4%
Favorable
Gross profit
3,367
3,240
+127
+3.9%
Favorable
Administrative expenses
1,263
1,200
+63
+5.3%
Material
Selling and distribution expenses
1,019
950
+69
+7.3%
Material
EBITDA
1,085
1,090
−5
−0.5%
Watch
Operating profit
905
910
−5
−0.5%
Watch
Profit before tax
768
770
−2
−0.3%
Watch
Profit for the period
498
510
−12
−2.4%
Watch
Receivables aging · USD thousands · as of 10/31/2026
5.0% of receivables is over 90 days; C009 and C017 hold 84% of that bucket
E-commerce beats planned gross profit by USD 138 thousand; retail falls 92 short
Actual (AC) Plan (PL)
Gross profit by line · USD thousands · October 2026 · actual and plan
After serving them, EXP leaves 23.2% and ECOM 47.2%
Contribution margin by line: ECOM 47.2% · HOR 34.8% · RET 30.2% · EXP 23.2%. Cost to serve totals 295: freight 89, commissions 94 and promotion 112. C019 leaves −0.1 and C011 0.9: they place small orders with freight paid by the company (note 4).
Every month's revenue stays above October's break-even point (USD 7,290 thousand)
Actual (AC)
Management assumption: 90% of cost of sales and 35% of selling expenses are variable. Fixed costs 2,739 · contribution margin 37.6%.
Results for October
Line
Actual
PL
Δ PL
Δ % PL
PY
Status
Revenue
9,700
9,600
+99.5
+1.0%
9,069
Cost of sales
6,333
6,360
−27.5
−0.4%
5,984
Gross profit
3,367
3,240
+127
+3.9%
3,085
Administrative expenses*
1,263
1,200
+63
+5.3%
1,175
Selling and distribution expenses*
1,019
950
+69
+7.3%
897
Depreciation and amortisation
180
180
0
0.0%
171
Operating profit
905
910
−5
−0.5%
843
Status: green, favourable · amber, adverse but not material · red, adverse and material (≥ 5% and ≥ USD 50 thousand).
Cash and treasuryOctober 2026 · USD thousands · As of 10/31/2026
Cash closes October at 4,659, 456 below forecast, and would fall 290 below the minimum on December 13
Cash4,659−228 (−4.7%)vs PY
Minimum balance policy1,500
Trade receivables11,270
Accounts payable5,720
Forecast balance by week against the minimum
Forecast (FC)
Forecast outflows by week and category
Suppliers Payroll Taxes Debt service Capex Rent Other
Aldebaran · Report · October 2026
Bank loan application package
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
Client 07 is asking for USD 3,500 thousand over 5 years for the second roaster: debt would stand at 0.59x 12-month EBITDA, but coverage for the next 12 months is 1.03x.
Cash4,659−228 (−4.7%)vs PY
Equity23,196
Current ratio1.60×+0.29vs PY
Debt ratio39.5%−7.4 ppvs PY
EBITDA for the last 12 months adds up to 13,090, an 11.3% margin
Actual (AC)
Monthly EBITDA · USD thousands · November 2025 to October 2026 · alternative measure
Sources 3,500 + 500 of own cash = uses 4,000
Loan of 3,500 in 60 instalments at 9.5%: 73.5 a month. Pro forma debt 7,700 (0.59x EBITDA; bank reference: up to 2.5). Debt service coverage: 1.03x over the next 12 months, because loan B01 matures in October 2027 (4,439 of 5,321); 1.86x in 2027 and 1.23x with EBITDA 20% lower.
What the analyst will ask
Why does 12-month coverage not reach 1.25? B01 is fully repaid in October 2027; from 2028 debt service falls to 882 a year.
Why did cash fall over 12 months? Dividends of 1,800, B01 repayments and capital expenditure of 2,520.
What if EBITDA falls 20%? Coverage in 2027 would be 1.23x.
Neptune · Report · October 2026
SaaS metrics (MRR, churn, CAC, LTV)
Brewline Labs Inc. (Demo) · figures in USD · as of 10/31/2026
Brewline Labs Inc. (Demo): October MRR rises 5.3% in the month to USD 55,400, but NRR stays at 99.8%; runway is 14.9 months.
MRR55,400+24,200 (+77.6%)vs PY
Customers191+8 (+4.4%)vs prior month
Cash burn85,133
Runway14.9months
MRR grows 77.6% in 12 months, with net additions every month
CAC USD 3,996 (3 months) · payback 17.5 months · LTV/CAC 3.4 with a 60-month cap
Cash falls to USD 1,270,100 after the May round: 14.9 months of runway
Actual (AC)
Sales and marginOctober 2026 · USD thousands · As of 10/31/2026
E-commerce sells 228 above budget (+23.7%) at a 52.0% margin and offsets retail (−166)
Revenue9,700+99.5 (+1.0%)vs PL
Gross profit3,367+127 (+3.9%)vs PL
Gross margin34.7%+1.0 ppvs PL
Cost of sales6,333+348 (+5.8%)vs PY
12 months of revenue by line
Specialty e-commerce Ground coffee, retail Green coffee, export Whole bean, food service
Revenue by line: actual against budget
Actual (AC) Plan (PL)
Revenue · USD thousands
Revenue beats plan in 11 of 12 months and grows 7.0% against the prior year in October
Actual (AC) Plan (PL) Prior year (PY)
Accountant’s client portfolioOctober 2026 · USD thousands · As of 10/31/2026
5 of 24 clients are red: 4 late October closes and Client 11 with 3 red indicators
24 clients · 15 closes delivered · 9 open · 4 late · 23 pending documents · 11 green, 8 amber and 5 red · review as of 2026-11-12
This week’s priorities
Client 20: close 7 days late, 2 pending documents
Client 14: 4 days late; net margin −3.2% (red below 2%)
Client 04: 2 days late, 6 pending documents, 4 red indicators
Client 11: closed, with 3 red indicators (leverage 68.7%)
Client 07 · October indicators against prior year
Line
Actual
PY
Δ PY
Current ratio
1.60
1.31
+0.29
Net margin
5.1%
5.0%
+0.1 pp
Days sales outstanding (DSO)
36
33
+3
Debt ratio
39.5%
46.9%
−7.4 pp
Highlights and lowlights · October 2026
E-commerce sells USD 195k more than planned, but selling expenses exceed budget by 69
Highlights
+195E-commerce revenue (CC22) beats budget by USD 195 thousand (+16.3%).“October Harvest” digital campaign, October 5–20 (note 1).
+127Gross profit beats budget by USD 127 thousand (+3.9%) and gross margin rises 1.0 pp to 34.7% (not material).Higher revenue (+100) and lower cost of sales (−28).
+630Revenue grows 7.0% versus October 2025: USD 630 thousand more.[cause to be confirmed by Client 07 management]
Lowlights
+69Selling expenses exceed budget by USD 69 thousand (+7.3%).[cause to be confirmed by Client 07 management]
+63Administrative expenses exceed budget by USD 63 thousand (+5.3%).[cause to be confirmed by Client 07 management]
−84Food service (CC21) sells USD 84 thousand below budget (−3.6%, not material).Customer C014 pushed the start of its supply contract to November (note 2).
BLQ-007 · October 2026
A green coffee price rise is the largest risk: it takes USD 2,354 thousand off 12-month EBITDA
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
Risks by score (probability × impact)
R3 · Green coffee: −2,354 to 12-month EBITDA · 3 × 5 = 15 · Purchasing Manager, Dec 15
R4 · Overdue suppliers: 1,602 ▲ +222 (+16.1%) · 3 × 4 = 12 [impact to be confirmed]
R2 · Receivables over 90 days: 564 ▲ +93 (+19.8%) · 3 × 4 = 12 · active alert
R1 · Cash below the minimum in week 7: shortfall of 290 · 4 × 3 = 12 · new
USD thousands at Oct 31, 2026 · trend vs the September report · management committee register (minutes 10). SAMPLE DATA.
Capella · Report · October 2026
Working capital and cash conversion cycle
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
The cash conversion cycle is up 7 days on October 2025, to 47, and ties up USD 1,767 thousand of cash.
DSO · days to collect36days+3 daysvs PY
DIO · days of inventory39days+3 daysvs PY
DPO · days to pay28days−1 dayvs PY
Cash conversion cycle47days+7 daysvs PY
The cycle goes from 34 to 47 days in 12 months
Actual (AC)
Days · the reference line is October 2025 (40 days)
2Returning to 2025 DIO (36 days) frees USD 649 thousand · operations and purchasing decide.
3Agree a payment plan with C009 and C017 for the balances over 90 days (note 4).
Cash balance · USD thousands · actual and forecast
Forecast cash falls from 4,659 to 2,750 between October and December; the minimum is 1,500
Bellatrix · Report · October 2026
Project profitability for service firms
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
Projects earn USD 7,729 in October (17.2%), but the unit keeps only USD 517 after the full team cost: P01 and P05 take away USD 5,337.
Meridian Coffee Co. (Demo) projects unit: bar installation, equipment maintenance and barista training for food-service customers · USD · October 2026.
October margin by project (USD)
P03 · time and materials: +5,152 (42.5%), 90% realization due to the agreed discount.
P04 · retainer: +4,004 (61.6%), with 14 hours over the included ones.
P06 · time and materials: +2,628 (53.2%) · P02 · fixed price: +1,282 (19.1%).
Projects at risk
P01: margin at completion of 11.6% against 34.4% budgeted; extension without a signed change order.
P05: loses 1,150 at completion; 367 provision in October.
Decisions
1Sign the second-station change order with C014 before continuing the installation.
2Set an overage rate for C033's retainer (14 unbilled hours in October).
3Assign the 94 unrecorded hours or show them as available capacity.
BLQ-009 · October 2026
Six open actions, one overdue since Oct 15: updating the selling expense budget
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
Action plan at Oct 31, 2026
Overdue · Update the selling expense budget (+69) · Marketing Manager · since Oct 15
New · Confirm the cause of the expense overrun · Client 07 management · Nov 13
New · Sign a payment plan with C009 and C017 (474 over 90 days) · Head of Collections · Nov 20
Rescheduled · Renegotiate the term of the bank loan · Finance Manager · Nov 30 (was Oct 31)
USD thousands · status computed at Oct 31, 2026 · «Improve collections» stays as an incomplete action: no owner or date. SAMPLE DATA.
BLQ-013 · October 2026
Revenue grows 7.0% versus October 2025, but EBITDA margin does not move
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
October 2026 versus October 2025 · USD thousands
Line
PY
Actual
Revenue
9,069
9,700
Cost of sales
5,984
6,333
Gross profit
3,085
3,367
Administrative expenses
1,175
1,263
Selling and distribution expenses
897
1,019
EBITDA
1,014
1,085
Profit for the period
451
498
Actual vs target · October 2026
Revenue, gross margin and cash beat their targets; EBITDA and profit for the period fall short
Bar = actual · vertical mark = target · background = poor, acceptable and good ranges
Spica · Report · October 2026
Payroll and people costs
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
October people cost is up 10.1% on October 2025, to USD 1,509 thousand, and 4.2% over budget (not material).
Selling and distribution expenses1,019+69 (+7.3%)vs PLPY 897 · +122 (+13.6%)
Revenue9,700+630 (+7.0%)vs PY
Three effects explain the 61 over budget
Headcount +29 (6 temporary campaign staff in e-commerce, note 3) · average pay +13 (in administration, a 6% pay rise against 3% budgeted, note 1) · commissions +18 (food service pays them on signing, note 2). Headcount 220 · FTE 215.1 · cost per FTE USD 7,013 · people cost to revenue 15.6%.
By area, against budget
Administration 858 against 830 (+28) with the same headcount of 70.
Food service 158 against 140 (+18): all of it is commission.
E-commerce 88 against 70 (+18) · retail 318 against 318 · export 87 against 90.
12-month turnover: 15.3% overall and 29.4% in retail.
What needs deciding in November
1Food-service commission policy: on signing or on invoicing (18 over budget in October).
2Whether to renew the 6 temporary e-commerce staff for December: 17 a month.
3Base for the 2027 people budget: October's annualised cost is 18,105.
GRF-007 · October 2026
Pareto 80/20
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
10 of 21 customers (47.6%) hold 81.6% of accounts receivable
10 of 21 make up 81.6%
Accounts receivable by customer · USD thousands · cut-off 2026-10-31 · customer codes, no names
GRF-012 · October 2026
RAG KPI table
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
6 of 10 indicators are green; days sales outstanding (36) and the cash conversion cycle (47) are amber
Line
Actual
PY
Δ PY
Status
Current ratio
1.60
1.31
+0.29
Quick ratio
1.07
0.89
+0.18
Cash ratio
0.31
0.29
+0.02
Debt ratio
39.5%
46.9%
−7.4 pp
Interest coverage
7.44
6.37
+1.07
Gross margin
34.7%
34.0%
+0.7 pp
Net margin
5.1%
5.0%
+0.1 pp
Days sales outstanding (DSO)
36
33
+3
Days inventory outstanding (DIO)
39
36
+3
Cash conversion cycle
47
40
+7
Status: green, favourable · amber, adverse but not material · red, adverse and material (≥ 5% and ≥ USD 50 thousand).
October 2026 · thresholds approved by management · no threshold: cash ratio and days inventory outstanding
Jupiter · Report · October 2026
Annual management report (narrative draft)
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
Management report · 2025 financial year · Draft for the directors' review
Revenue for 2025 grows 5.8% to USD 109.6 million and profit for the year 35.9% to USD 5.8 million; net financial debt falls to 0.16 times EBITDA.
Business performance
In March the company opened its own e-commerce channel and in July it renewed the packaging line with USD 2.75 million of plant and equipment, partly financed by a USD 3 million bank loan. Gross margin rose from 33.1% to 34.8%; the second-half rise in green coffee prices was partly passed on to the price list in November (notes 1 to 3).
Figures for the year (USD million; 2024 in brackets)
Revenue 109.6 (103.6) · EBITDA, a measure not defined by the framework, 12.4 (10.0)
Profit for the year 5.8 (4.2) · operating cash flow 7.1 (5.6)
Current ratio 1.84 (1.79) · liabilities to assets 45.6% (50.3%)
Principal risks according to management (notes 4 to 6)
Volatility of green coffee prices, the main input.
Exchange rates on export sales.
Concentration: the top 10 food-service customers account for about a third of that channel's sales. Mitigation: [to be completed by management].
Proposed allocation of profit (USD thousands)
1Reserves: 576 · dividends: 3,000 · retained earnings: 2,188 · total: 5,764, the profit for the year.
2Subsequent event (note 7): in February 2026 the board approved buying a second roaster, with a USD 1.8 million down payment in December 2026.
Required content: [to be completed by management with the applicable list of requirements]. Supporting draft; it does not replace your accountant, statutory reviewer or auditor. FICTITIOUS DATA.
BLQ-010 · October 2026
Cash, receivables and payables reconcile with no difference; the inventory count leaves a USD 12.5 thousand shortage
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
What was checked
Cash: books 4,659 = statements 4,644 + cash on hand 32 − outstanding checks 17
Receivables (11,270) and payables (5,720): subledger equals ledger
Cycle count: 38.0% of inventory; 12.5 shortage under review
Limitations
October tax estimated (270, 35.2% rate): read profit as provisional
Oct 31 sales cut-off not checked: revenue and receivables may change
Unaudited management figures
USD thousands · October 2026 close · management's preparation controls, not an audit. SAMPLE DATA.
Revenue by line · USD thousands · 12 months, same scale
E-commerce grows 52% in twelve months while the other lines stay flat
Visual theme · Meridian Coffee Co. (Demo) · Brand kit
AaHeadings · AptosBody · AptosFigures · Aptos
Profit for the period: −2.4% against plan
Revenue beats plan by +99.5, but selling and administrative expenses grow faster. Please confirm the cause before the November close.
9,700+1.0%−2.4%
Palette
Background#FFFFFF
Ink#23305A
Accent#246C63
Favourable#1E8E5A
Adverse#C8372D
Neutral#9AA0AA
Theme files
.dotxWord template.xltxExcel template.potxPowerPoint template.jsonPower BI theme
Preview set in the closest available typeface.
GRF-010 · October 2026
Sensitivity tornado chart
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
Mix (+198) and price (+134) lift EBITDA; volume (−125) is the biggest drag against plan
Adverse Favourable
Preview with the month’s effects on EBITDA against plan (USD thousands). In the deliverable, each bar is the assumption’s range (±%) around the base case.
BLQ-011 · October 2026
Three assumptions change since September; downside-scenario volume moves from −3.0% to −5.0%
USD thousands · fictitious data from Meridian Coffee Co. (Demo)
Materiality: 5.0% and USD 50 thousand; «—» = a variance below both thresholds
To fix in the report: «extraordinary items» → «non-recurring items (with detail)». SAMPLE DATA.
Visual theme · Swiss minimal
AaHeadings · ArialBody · ArialFigures · Arial
Profit for the period: −2.4% against plan
Revenue beats plan by +99.5, but selling and administrative expenses grow faster. Please confirm the cause before the November close.
9,700+1.0%−2.4%
Palette
Background#FFFFFF
Ink#111111
Accent#2F5BEA
Favourable#1F7A45
Adverse#D0341C
Neutral#A6A6A6
Theme files
.dotxWord template.xltxExcel template.potxPowerPoint template.jsonPower BI theme
Preview set in the closest available typeface.
Visual theme · Printable monochrome
AaHeadings · ArialBody · CambriaFigures · Arial
Profit for the period: −2.4% against plan
Revenue beats plan by +99.5, but selling and administrative expenses grow faster. Please confirm the cause before the November close.
9,700+1.0%−2.4%
Palette
Background#FFFFFF
Ink#111111
Accent#4D4D4D
Favourable#4D4D4D
Adverse#111111
Neutral#A6A6A6
Theme files
.dotxWord template.xltxExcel template.potxPowerPoint template.jsonPower BI theme
Preview set in the closest available typeface.
Cassiopeia · Report · October 2026
Annual budget memo
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
The 2027 budget takes profit for the period to USD 7,546 thousand, 23.4% above the 2026 estimated close, on revenue of USD 128,866 thousand (+10.1%).
What is being approved
1Revenue of USD 128,866 thousand and EBITDA of USD 15,884 thousand (+19.7% on the estimated close).
2Capex of USD 2,160 thousand: the second roaster's balance and computer equipment renewal.
3Year-end headcount of 229 (223 today) and a USD 3,000 thousand loan, proposed and not yet signed.
Budget baseline: revenue for the last 12 months against its budget
Actual (AC) Plan (PL)
What could go wrong
E-commerce grows 28.0% and its assumptions explain 22.4%: USD 676 thousand with no support [difference to be confirmed].
Unit cost 5% above plan: profit for the period drops USD 2,724 thousand.
Prices 2% lower across all lines: profit for the period drops USD 1,675 thousand.
Betelgeuse · Report · October 2026
Annual summary for the owner
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
In the 12 months to October 2026 profit for the period grows 7.2% to USD 6,087 thousand; cash falls USD 228 thousand because of capex, debt and dividends.
Month by month against prior year
Where the cash came from and where it went
Operations generated USD 6,292 thousand, after funding USD 1,520 thousand more receivables and USD 1,054 thousand more inventory.
USD 2,520 thousand went into fixed assets and USD 2,200 thousand of debt was repaid net.
Shareholders received USD 1,800 thousand in dividends (note 4): cash closes at USD 4,659 thousand.
Where working capital ended up
Cash4,659−228 (−4.7%)vs PY
DSO · days to collect36days+3 daysvs PY
DIO · days of inventory39days
Cash conversion cycle47days
For the year ahead
1Review why selling expenses grow 10.0% while revenue grows 6.9%.
2Bring the 47-day cash conversion cycle down: it rose 7 days over the year on collections and inventory.
Centauri · Report · October 2026
Parent company reporting package
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
Year-to-date profit beats the group budget by 3.9% (EUR 165 thousand); of the extra EUR 262 thousand of October revenue, EUR 172 thousand is exchange-rate effect.
October in local currency
Line
Actual
PL
Δ PL
Δ % PL
Status
Revenue
9,700
9,600
+99.5
+1.0%
Gross profit
3,367
3,240
+127
+3.9%
EBITDA
1,085
1,090
−5
−0.5%
Profit for the period
498
510
−12.4
−2.4%
Status: green, favourable · amber, adverse but not material · red, adverse and material (≥ 5% and ≥ USD 50 thousand).
In the package, every line also appears in group currency, translated at the month's average rate.
From the local books to the group package
October revenue in EUR: +262 thousand against budget = +90 thousand operating and +172 thousand from exchange rates.
Translated balance sheet: equity of EUR 21,379 thousand with a EUR 257 thousand translation reserve (+77 thousand this year).
Intercompany: G01 agrees; G02 differs by USD 32 thousand because invoice FE-10640 is in transit (note 4).
Before the November 6 submission
1Confirm with G02 that it will book invoice FE-10640 in November.
2Review by the administrative and finance manager: the package stays «pending review» until then.
Procyon · Report · October 2026
Year-end close checklist and pending adjustments
Meridian Coffee Co. (Demo) · figures in USD thousands · as of 10/31/2026
The 2026 close has 7 candidate adjustments; the quantified ones reduce profit by USD 61 thousand before tax.
Candidate adjustments (proposed, not booked)
1A1 · Unamortised prepaid insurance: USD 49 thousand per the policies.