Monthly management report
Reigate Precision Works
Finished-goods inventory days rose to 84 from 79 — the delayed Reigate assembly run pushed $186K of completed units into inventory ahead of the June ship date. Raw-materials and WIP held flat, so this is a finished-goods timing build, not a demand miss.
01 · Executive summary
Three conclusions, and the decisions they imply
- Finished-goods inventory days rose to 84 from 79 — the delayed Reigate assembly run pushed $186K of completed units into inventory ahead of the June ship date. Raw-materials and WIP held flat, so this is a finished-goods timing build, not a demand miss.
- Steel input cost ran 4% above the Q1 plan in April — the Hadley-mill surcharge hit two POs. The worker scored it a one-month spike; the supervisor saw a trend forming across the March-April POs, so it routed to your inbox to decide whether to reprice the standard cost.
- Gross margin held at 38.0% vs the 36.5% Q1 plan — the new CNC cell cut machine-hours per part on the high-runner line, lowering direct labor in COGS despite the steel surcharge.
Scorecard
Scorecard
Cash status
Cash-positive
Revenue
$910,000
+$22,000 · +2.5% vs plan
Monthly outflow
$832,000
+$18,000 · +2.2% vs plan
Gross margin
38.0%
DSO / DPO (days)
51 / 41
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 | $910,000 | $892,349 | +$17,651 | +2.0% |
| Cost of revenue | $564,200 | $553,256 | +$10,944 | +2.0% |
| Gross profit | $345,800 | $339,093 | +$6,707 | +2.0% |
| Operating expense | $267,800 | $266,046 | +$1,754 | +0.7% |
| Operating profit/(loss) | $78,000 | $73,047 | +$4,953 | +6.8% |
| Ending cash | $604,000 | $526,000 | +$78,000 | +14.8% |
Year over year — same month last year — Apr 26 vs Apr 25
| Line | Apr 26 | Apr 25 | Δ | Δ% |
|---|---|---|---|---|
| Revenue | $910,000 | $719,387 | +$190,613 | +26.5% |
| Cost of revenue | $564,200 | $446,020 | +$118,180 | +26.5% |
| Gross profit | $345,800 | $273,367 | +$72,433 | +26.5% |
| Operating expense | $267,800 | $247,492 | +$20,308 | +8.2% |
| Operating profit/(loss) | $78,000 | $25,875 | +$52,125 | +201.5% |
| Ending cash | $604,000 | $359,197 | +$244,803 | +68.2% |
Next month forecast $928,000
Trends
Monthly revenue — last 14 closed months
Mar 25 — Apr 26 · $599,618 … $910,000
Ending cash at each month close
Mar 25 — Apr 26 · $298,719 … $604,000
03 · Cash & working capital
Cash & working capital
Opening cash $526,000 net for the month +$78,000 closing cash $604,000
$604,000 today → $390,760 in week 13 · lowest point $295,043 (week 6) · no cash-floor breach
View weekly schedule
| Week | Opening | Receipts | Disbursements | Ending |
|---|---|---|---|---|
| 1 | $604,000 | $210,162 | $261,654 | $552,507 |
| 2 | $552,507 | $210,162 | $261,654 | $501,014 |
| 3 | $501,014 | $210,162 | $261,654 | $449,522 |
| 4 | $449,522 | $210,162 | $261,654 | $398,029 |
| 5 | $398,029 | $210,162 | $261,654 | $346,536 |
| 6 | $346,536 | $210,162 | $261,654 | $295,043 |
| 7 | $295,043 | $210,162 | $196,488 | $308,717 |
| 8 | $308,717 | $210,162 | $196,488 | $322,391 |
| 9 | $322,391 | $210,162 | $196,488 | $336,065 |
| 10 | $336,065 | $210,162 | $196,488 | $349,738 |
| 11 | $349,738 | $210,162 | $196,488 | $363,412 |
| 12 | $363,412 | $210,162 | $196,488 | $377,086 |
| 13 | $377,086 | $210,162 | $196,488 | $390,760 |
What changed and why
What changed and why
Finished-goods inventory days rose to 84 from 79 — the delayed Reigate assembly run pushed $186K of completed units into inventory ahead of the June ship date. Raw-materials and WIP held flat, so this is a finished-goods timing build, not a demand miss.
✓ second model confirmed · General ledger · Inventory Finished Goods · Apr 2026 · QuickBooks · Assembly Reigate · April
Steel input cost ran 4% above the Q1 plan in April — the Hadley-mill surcharge hit two POs. The worker scored it a one-month spike; the supervisor saw a trend forming across the March-April POs, so it routed to your inbox to decide whether to reprice the standard cost.
second model disagrees — review · General ledger · Raw Materials Steel · Apr 2026 · QuickBooks · PO Hadley Mill · April
Gross margin held at 38.0% vs the 36.5% Q1 plan — the new CNC cell cut machine-hours per part on the high-runner line, lowering direct labor in COGS despite the steel surcharge.
✓ second model confirmed · General ledger · Direct Labor · Apr 2026 · QuickBooks · Workorder Cnc · April
04 · Decisions & follow-ups
Decisions & follow-ups
Finished-goods inventory days rose to 84 from 79 — the delayed Reigate assembly run pushed $186K of completed units into inventory ahead of the June ship date
Open · outcome pending · You · Review by 05 Jun 2026
hold the next Reigate assembly run to make-to-order and draw down the early finished-goods build before restocking.
Reviewed · Priya Anand (Ops) · Review by 12 Jun 2026
Forecast reliability
Forecast reliability Inferred
Your revenue forecasts have run 7% 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 Finished Goods · Apr 2026
- QuickBooks · Assembly Reigate · April
- General ledger · Raw Materials Steel · Apr 2026
- QuickBooks · PO Hadley Mill · April
- General ledger · Direct Labor · Apr 2026
- QuickBooks · Workorder Cnc · April