Monthly Close Report

Apex Manufacturing LLC

Period: March 2026

Prepared by: D. Tunstall, CPA

Analyst Note

March was a remarkably strong month, concluding Q1 slightly ahead of forecast. Revenue hit $482,160 (an 8.2% increase Month-over-Month), driven largely by the fulfillment of the delayed Q4 backorders.

What to watch: Gross margins improved to 61.4% due to stabilized freight costs. However, cash on hand dipped by 3.1% as we pre-paid inventory deposits for the upcoming summer production run. Expect cash levels to normalize by mid-May as receivables are collected.

Operating Summary

Total Revenue
$482,160
▲ 8.2% MoM
Gross Margin
61.4%
▲ 1.8 pts
Net Income
$104,046
▲ 12.4% MoM
Cash on Hand
$428,910
▼ 3.1% MoM

Profit & Loss Summary

Account March 2026 February 2026 Variance
Total Income $482,160 $445,600 +$36,560
Cost of Goods Sold $186,114 $179,800 +$6,314
Gross Profit $296,046 $265,800 +$30,246
Operating Expenses
Payroll & Benefits $120,000 $120,000 $0
Marketing & Advertising $45,000 $32,000 +$13,000
Rent & Utilities $15,000 $15,000 $0
Software & Technology $8,000 $4,500 +$3,500
General & Administrative $4,000 $1,720 +$2,280
Total Operating Expenses $192,000 $173,220 +$18,780
Net Operating Income $104,046 $92,580 +$11,466

Balance Sheet Snapshot (As of Mar 31)

Account Total
Assets
Checking / Savings $428,910
Accounts Receivable $134,500
Inventory Assets $210,000
Total Current Assets $773,410
Liabilities
Accounts Payable $42,100
Short-Term Debt / Credit Cards $18,400
Total Current Liabilities $60,500

Accurate Books. Smart Decisions.