Prepared by Tim · Prosynergy Bookkeeping · Accrual Basis
Your Video Walkthrough
Key Metrics — April 2026
Revenue
$56,667
▼ vs $69,532 rolling avg
Seasonal transition — expected
Net Income
$21,021
▲ +53% vs Jan–Mar avg
Best net income month of 2026
Cash Position
$30,667
▼ −$9,838 vs March
Down $15,057 since January
Profit Quality Score
1.07
✓ Healthy
Cash converting cleanly from income
Monthly Context
"April delivered Skyline Gutters' best margins of 2026 — but a $22,907 tax payment pushed cash to $30,667, down $15,000 since January, making a strong May start more important than ever."
Three Power Insights
Insight 01
Your Margins Are the Best They've Been All Year
April's gross margin hit 58.2% — the strongest of 2026 and a powerful rebound from March's 28.0%. The turnaround came from payroll normalizing to $13,752 (down from March's $25,738) and materials settling at $9,744. You kept 58 cents on every revenue dollar after paying your field crews and materials. That's exactly where a healthy, well-run gutter operation belongs.
As crews ramp into peak season, watch payroll closely — it's your single largest cost driver and the reason March got expensive.
Insight 02
Cash Is Down $15,000 Since January — Time to Rebuild
April's $22,907 federal tax payment was the month's single biggest cash hit — combined with $8,553 in owner draws and the loan payment, over $32,000 left the business in financing alone. Cash ended at $30,667, down from $45,724 in January — a 33% drop in four months. The current ratio is now 0.74, meaning liabilities exceed available assets. Rebuilding cash is the #1 financial priority heading into peak season.
Collecting the $8,405 in aged receivables and billing new jobs without delay are the two fastest ways to move cash in May.
Insight 03
Urban Builders Just Had Its First Profitable Month — Build On It
Urban Builders lost $8,833 combined in January through March while generating only $3,164 in revenue — overhead and advertising were running before the jobs arrived. April changed that: $7,953 in revenue, a 90.1% gross margin, and $4,070 in operating profit — the first profitable month for the division. The YTD loss is down to $4,761 and closing fast. Every Urban Builders dollar keeps nearly twice as much as a Skyline Gutter dollar after direct costs.
What drove April's breakthrough? Understanding that answer and repeating it in May could make Urban Builders fully profitable year-to-date by mid-summer.
P&L Summary — March vs. April 2026
Skyline Gutter
Urban Builders
April Total
4-Mo Rolling Avg
Mar 2026 (Total)
Apr — Skyline
Apr — Urban
Apr Total
Rolling Avg (Jan–Mar)
Revenue
$62,850
$48,714
$7,953
$56,667
$69,532
Cost of Goods Sold
($45,234)
($22,877)
($788)
($23,666)
($36,936)
Gross Profit
$17,616
$25,837
$7,165
$33,001
$32,596
Gross Margin %
28.0%
53.0%
90.1%
58.2%
46.0%
Operating Expenses
($24,729)
($8,888)
($3,095)
($11,982)
($20,154)
Net Operating Income
($7,114)
$16,949
$4,070
$21,019
$12,442
Net Income
($7,207)
$16,951
$4,070
$21,021
$13,713
✦ Urban Builders margin premium: 90.1% vs Skyline Gutter 53.0% — a 37-point difference. April was Urban Builders' first profitable month of 2026, contributing $4,070 in operating income on $7,953 in revenue.
Cash Flow Waterfall — April 2026
What This Means
Revenue
$56,667 came in — a solid entry into gutter season after snow removal wound down.
Field Costs
COGS of $23,666 left $33,001 in gross profit — a 58.2% margin, the strongest month of 2026.
Tax Payment
A $22,907 federal tax payment was the month's single biggest cash drain — likely Q1 estimated taxes arriving at once.
Owner Draws
$8,553 in draws — consistent with the past two months, no change in pattern.
A/R Grew
A/R increased $1,730 — work billed but not yet collected, temporarily pulling cash down.
Ending Cash
$30,667 — operations are profitable, but the 4-month cash decline ($45,724 → $30,667) must reverse in May.
Key Accounts Snapshot — April 30, 2026
Cash in Bank
$30,377
+ $290 undeposited = $30,667 total
▼ Down $15,057 since January (33%)
Accounts Receivable
$13,975
Positive balances only · DSO 6.3 days (YTD)
▼ $8,405 aged 91+ days — needs action
Customer Credits & Prepayments
$12,907
12 customers with credit balances in A/R — amounts Skyline owes back to them
Cash is generating slightly ahead of reported earnings — a strong signal that this month's income is real and converting cleanly to cash rather than sitting in uncollected receivables.
Financial Health Ratios — April 2026
Gross Margin %
58.2%
Healthy
58 cents kept per revenue dollar after crews and materials — the strongest month of 2026 by a significant margin.
Current Ratio
0.74
Concern
Current liabilities exceed current assets by $11,391. Credit cards and the new $11,025 credit line are the main drivers. Rebuilding cash is the priority.
Profit Quality Score
1.07
Healthy
Cash generation is running slightly ahead of reported earnings — income is converting to real cash flow, not sitting trapped in receivables.
Debt Coverage (DSCR)
26.5×
Healthy
Term loan payments are covered easily by operating income. No debt stress — the new credit line adds a small payment to monitor going forward.
📅
Before Next Month
The Event
$8,405 in Accounts Receivable is 91+ days old. Joe ($3,419), Dan O'Brien ($2,710), and Deion ($1,526) make up $7,655 of it. With cash at $30,667 and liabilities outpacing assets, letting these age further is not an option.
Estimated Impact
Collecting 75% of the 91+ day balance puts ~$6,300 in cash back in the door — a meaningful step toward restoring a healthy current ratio and building the cash buffer needed for peak season hiring and materials.
One Action Item
By May 20: Reach out personally to Joe, Dan O'Brien, and Deion. A payment arrangement is fine — partial payment now is far better than nothing later. Log each outcome in Jobber so nothing falls through the cracks.
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Disclaimer: This report is prepared by Prosynergy Bookkeeping for informational purposes only, based on data provided by the client. It does not constitute financial, tax, or legal advice. Please consult a qualified advisor before making financial decisions. All figures are on an accrual basis.
Prosynergy Bookkeeping · April 2026 · Internal Use Only · Maintained by Tim Kuepfer