Monthly management report
Marisol Coastal Group
Prime cost rose to 62% of sales from 60% — the spring protein contract reset higher and a labour-hours overrun on the two patio openings added ~$19K. On a hospitality margin that 2-point move is most of a slow shoulder-month's profit.
01 · Executive summary
Three conclusions, and the decisions they imply
- Prime cost rose to 62% of sales from 60% — the spring protein contract reset higher and a labour-hours overrun on the two patio openings added ~$19K. On a hospitality margin that 2-point move is most of a slow shoulder-month's profit.
- The summer ramp is building — May–August covers are tracking 12–28% above the April base on the patio + tourist season. The worker modelled the full seasonal lift into the forecast; the supervisor wanted a more conservative weather-risk haircut, so the two-scenario split routed to your inbox.
- Room occupancy held at 71% vs the 68% plan — the direct-booking push and the midweek corporate rate lifted weeknight occupancy without discounting the weekend, so RevPAR rose on a near-fixed cost base.
Scorecard
Scorecard
Cash status
Cash-positive
Revenue
$942,000
-$28,000 · -2.9% vs plan
Monthly outflow
$884,000
-$12,000 · -1.3% vs plan
Gross margin
32.0%
DSO / DPO (days)
8 / 28
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 | $942,000 | $852,286 | +$89,714 | +10.5% |
| Cost of revenue | $640,560 | $579,554 | +$61,006 | +10.5% |
| Gross profit | $301,440 | $272,731 | +$28,709 | +10.5% |
| Operating expense | $243,440 | $239,449 | +$3,991 | +1.7% |
| Operating profit/(loss) | $58,000 | $33,282 | +$24,718 | +74.3% |
| Ending cash | $318,000 | $260,000 | +$58,000 | +22.3% |
Year over year — same month last year — Apr 26 vs Apr 25
| Line | Apr 26 | Apr 25 | Δ | Δ% |
|---|---|---|---|---|
| Revenue | $942,000 | $524,541 | +$417,459 | +79.6% |
| Cost of revenue | $640,560 | $356,688 | +$283,872 | +79.6% |
| Gross profit | $301,440 | $167,853 | +$133,587 | +79.6% |
| Operating expense | $243,440 | $199,641 | +$43,799 | +21.9% |
| Operating profit/(loss) | $58,000 | -$31,788 | +$89,788 | +282.5% |
| Ending cash | $318,000 | $263,616 | +$54,384 | +20.6% |
Next month forecast $1,038,000
Trends
Monthly revenue — last 14 closed months
Mar 25 — Apr 26 · $403,397 … $942,000
Ending cash at each month close
Mar 25 — Apr 26 · $210,348 … $318,000
03 · Cash & working capital
Cash & working capital
Opening cash $260,000 net for the month +$58,000 closing cash $318,000
$318,000 today → $172,134 in week 13 · lowest point $51,580 (week 4) · no cash-floor breach
View weekly schedule
| Week | Opening | Receipts | Disbursements | Ending |
|---|---|---|---|---|
| 1 | $318,000 | $217,552 | $284,157 | $251,395 |
| 2 | $251,395 | $217,552 | $284,157 | $184,790 |
| 3 | $184,790 | $217,552 | $284,157 | $118,185 |
| 4 | $118,185 | $217,552 | $284,157 | $51,580 |
| 5 | $51,580 | $217,552 | $204,157 | $64,975 |
| 6 | $64,975 | $217,552 | $204,157 | $78,370 |
| 7 | $78,370 | $217,552 | $204,157 | $91,764 |
| 8 | $91,764 | $217,552 | $204,157 | $105,159 |
| 9 | $105,159 | $217,552 | $204,157 | $118,554 |
| 10 | $118,554 | $217,552 | $204,157 | $131,949 |
| 11 | $131,949 | $217,552 | $204,157 | $145,344 |
| 12 | $145,344 | $217,552 | $204,157 | $158,739 |
| 13 | $158,739 | $217,552 | $204,157 | $172,134 |
What changed and why
What changed and why
Prime cost rose to 62% of sales from 60% — the spring protein contract reset higher and a labour-hours overrun on the two patio openings added ~$19K. On a hospitality margin that 2-point move is most of a slow shoulder-month's profit.
✓ second model confirmed · General ledger · Food Cost · Apr 2026 · QuickBooks · Labor Hours · April
The summer ramp is building — May–August covers are tracking 12–28% above the April base on the patio + tourist season. The worker modelled the full seasonal lift into the forecast; the supervisor wanted a more conservative weather-risk haircut, so the two-scenario split routed to your inbox.
second model disagrees — review · General ledger · Covers · Apr 2026 · QuickBooks · Reservations · April
Room occupancy held at 71% vs the 68% plan — the direct-booking push and the midweek corporate rate lifted weeknight occupancy without discounting the weekend, so RevPAR rose on a near-fixed cost base.
✓ second model confirmed · General ledger · Room Revenue · Apr 2026 · QuickBooks · Occupancy · April
04 · Decisions & follow-ups
Decisions & follow-ups
Prime cost rose to 62% of sales from 60% — the spring protein contract reset higher and a labour-hours overrun on the two patio openings added ~$19K
Open · outcome pending · You · Review by 05 Jun 2026
tighten the dinner prep par levels and re-grid the weekend labor to bring prime cost back under the 62% target.
Reviewed · Marisol FOH/BOH leads · Review by 13 Jun 2026
Forecast reliability
Forecast reliability Inferred
Your revenue forecasts have run 5% 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 · Food Cost · Apr 2026
- QuickBooks · Labor Hours · April
- General ledger · Covers · Apr 2026
- QuickBooks · Reservations · April
- General ledger · Room Revenue · Apr 2026
- QuickBooks · Occupancy · April