Monthly management report
Tallgrass Distribution Co.
Inventory days on hand rose to 62 in April from 58 — the Q2 pre-buy on the Westbrook SKU line landed three weeks early and $214K of stock is sitting longer than planned. Turns slipped from 6.3x to 5.9x annualized; ~$120K of cash is tied up vs the March working-capital plan.
01 · Executive summary
Three conclusions, and the decisions they imply
- Inventory days on hand rose to 62 in April from 58 — the Q2 pre-buy on the Westbrook SKU line landed three weeks early and $214K of stock is sitting longer than planned. Turns slipped from 6.3x to 5.9x annualized; ~$120K of cash is tied up vs the March working-capital plan.
- DSO stretched to 47 days from 44 — two national accounts (Tarrant Foods, Lindgren Supply) moved to net-60 terms this quarter and $61K is now past 90 days. The worker flagged it as a terms-mix shift; the supervisor read it as collections slippage, so it routed to your inbox for the call.
- Gross margin held at 24.0% vs the 23.2% Q1 plan — the renegotiated Crompton freight contract cut landed-cost per pallet ~3%, which flows straight through on the thin distribution margin.
Scorecard
Scorecard
Cash status
Cash-positive
Revenue
$1,420,000
+$38,000 · +2.7% vs plan
Monthly outflow
$1,352,000
+$41,000 · +3.1% vs plan
Gross margin
24.0%
DSO / DPO (days)
47 / 38
P&L summary — vs prior month, last year and plan
P&L summary — vs prior month, last year and plan
Month over month — vs prior period — Apr 26 vs Mar 26
| Line | Apr 26 | Mar 26 | Δ | Δ% |
|---|---|---|---|---|
| Revenue | $1,420,000 | $1,385,842 | +$34,158 | +2.5% |
| Cost of revenue | $1,079,200 | $1,053,240 | +$25,960 | +2.5% |
| Gross profit | $340,800 | $332,602 | +$8,198 | +2.5% |
| Operating expense | $272,800 | $270,577 | +$2,223 | +0.8% |
| Operating profit/(loss) | $68,000 | $62,025 | +$5,975 | +9.6% |
| Ending cash | $742,000 | $674,000 | +$68,000 | +10.1% |
Year over year — same month last year — Apr 26 vs Apr 25
| Line | Apr 26 | Apr 25 | Δ | Δ% |
|---|---|---|---|---|
| Revenue | $1,420,000 | $1,060,212 | +$359,788 | +33.9% |
| Cost of revenue | $1,079,200 | $805,761 | +$273,439 | +33.9% |
| Gross profit | $340,800 | $254,451 | +$86,349 | +33.9% |
| Operating expense | $272,800 | $247,287 | +$25,513 | +10.3% |
| Operating profit/(loss) | $68,000 | $7,164 | +$60,836 | +849.2% |
| Ending cash | $742,000 | $556,740 | +$185,260 | +33.3% |
Next month forecast $1,455,000
Trends
Monthly revenue — last 14 closed months
Mar 25 — Apr 26 · $879,502 … $1,420,000
Ending cash at each month close
Mar 25 — Apr 26 · $471,402 … $742,000
03 · Cash & working capital
Cash & working capital
Opening cash $674,000 net for the month +$68,000 closing cash $742,000
$742,000 today → $111,237 in week 13 · lowest point $52,014 (week 5) · no cash-floor breach
View weekly schedule
| Week | Opening | Receipts | Disbursements | Ending |
|---|---|---|---|---|
| 1 | $742,000 | $327,945 | $465,942 | $604,003 |
| 2 | $604,003 | $327,945 | $465,942 | $466,006 |
| 3 | $466,006 | $327,945 | $465,942 | $328,009 |
| 4 | $328,009 | $327,945 | $465,942 | $190,011 |
| 5 | $190,011 | $327,945 | $465,942 | $52,014 |
| 6 | $52,014 | $327,945 | $320,542 | $59,417 |
| 7 | $59,417 | $327,945 | $320,542 | $66,820 |
| 8 | $66,820 | $327,945 | $320,542 | $74,223 |
| 9 | $74,223 | $327,945 | $320,542 | $81,626 |
| 10 | $81,626 | $327,945 | $320,542 | $89,028 |
| 11 | $89,028 | $327,945 | $320,542 | $96,431 |
| 12 | $96,431 | $327,945 | $320,542 | $103,834 |
| 13 | $103,834 | $327,945 | $320,542 | $111,237 |
What changed and why
What changed and why
Inventory days on hand rose to 62 in April from 58 — the Q2 pre-buy on the Westbrook SKU line landed three weeks early and $214K of stock is sitting longer than planned. Turns slipped from 6.3x to 5.9x annualized; ~$120K of cash is tied up vs the March working-capital plan.
✓ second model confirmed · General ledger · Inventory Westbrook · Apr 2026 · QuickBooks · Item Receipt Westbrook Q2
DSO stretched to 47 days from 44 — two national accounts (Tarrant Foods, Lindgren Supply) moved to net-60 terms this quarter and $61K is now past 90 days. The worker flagged it as a terms-mix shift; the supervisor read it as collections slippage, so it routed to your inbox for the call.
second model disagrees — review · General ledger · AR Aging · Apr 2026 · QuickBooks · Tarrant · April · QuickBooks · Lindgren · April
Gross margin held at 24.0% vs the 23.2% Q1 plan — the renegotiated Crompton freight contract cut landed-cost per pallet ~3%, which flows straight through on the thin distribution margin.
✓ second model confirmed · General ledger · Freight Crompton · Apr 2026 · QuickBooks · Crompton · Apr 2026
04 · Decisions & follow-ups
Decisions & follow-ups
Inventory days on hand rose to 62 in April from 58 — the Q2 pre-buy on the Westbrook SKU line landed three weeks early and $214K of stock is sitting longer than planned
Open · outcome pending · You · Review by 05 Jun 2026
tighten the two national accounts back to net-45 and add a 2%/10 early-pay discount to pull receivables in.
Reviewed · Marcus Toole (AR) · Review by 15 Jun 2026
Forecast reliability
Forecast reliability Inferred
Your revenue forecasts have run 9% optimistic over the last 6 months.
How we measure it: every past monthly forecast is scored against the month that actually closed — out-of-sample, never fit to the answer.
Sources & evidence
- General ledger · Inventory Westbrook · Apr 2026
- QuickBooks · Item Receipt Westbrook Q2
- General ledger · AR Aging · Apr 2026
- QuickBooks · Tarrant · April
- QuickBooks · Lindgren · April
- General ledger · Freight Crompton · Apr 2026
- QuickBooks · Crompton · Apr 2026