May 2026 Financial Review — PF Exteriors LLC

Revenue

$31,882

↓ 28% from Apr

Net Income

$14,994

↓ 24% from Apr

Cash in Bank

$62,763

↑ $24,516 from Apr

Gross Margin

68.1%

↑ Best of the year

May was a high-expense, strong-cash month for PF Exteriors — revenue stepped back from April’s peak, but smart collections and a growing cash cushion put the business in its strongest financial position of the year.

Three Key Insights

Cash Nearly Doubled — $62,763 in the Bank

Cash jumped from $38K to $63K, driven by $8,315 in A/R collections and $16K in deferred vendor bills. The real cash position after A/P clears is closer to $41K — still the best of the year.

→ Plan June A/P payments now. $22K in bills are waiting.

Expenses Spiked to $13K — Most Won’t Repeat

Operating expenses hit $13,174, triple the average. Biggest items: $5,161 vehicle repair, $2,040 business taxes, $995 safety compliance. About $3,600 is periodic and won’t recur next month.

→ Budget ~$1,500/mo for truck maintenance to smooth these waves.

Two Invoices Past 90 Days — $1,480

Randy Rupert ($530) and Reynaldo Cordova ($950) are 91+ days old. Total A/R is healthy at $5,267 with a 10-day DSO, but aged balances become write-offs fast.

→ Contact both this week. Consider writing off Randy’s $530 if uncollectable.

Profit & Loss Summary

	Feb	Mar	Apr	May	4-Mo Avg
Revenue	$13,845	$26,481	$44,397	$31,882	$29,151
Construction	$8,525	$10,969	$40,652	$23,900	$21,012
Gutters	$5,320	$15,512	$3,745	$7,982	$8,140
COGS	$6,488	$9,306	$24,647	$10,175	$12,654
Gross Profit	$7,357	$17,174	$19,750	$21,707	$16,497
Gross Margin	53.1%	64.9%	44.5%	68.1%	57.6%
Operating Expenses	$2,768	$3,411	$4,077	$13,174	$5,858
Net Operating Income	$4,589	$13,764	$15,673	$8,533	$10,640
Other Income (net)	$3,474	$4,103	$4,045	$6,461	$4,521
Net Income	$8,063	$17,866	$19,718	$14,994	$15,161

Cash Flow Waterfall — May 2026

What This Means

Business earned $15K and collected $8K more than it billed — cash grew $23K in one month

$16K in vendor bills are sitting unpaid — the real cash position after A/P clears is ~$41K

Owner took $6,593 — about half of April’s draws, giving the business breathing room

$7,199 went to loans and mortgages, $2,847 to equipment — debt dropping steadily

Key Accounts

Accounts Receivable

$11,076

↓ $8,315 · DSO 10 days

Accounts Payable

$21,786

↑ $15,976 · DPO 64 days

Credit Cards

$6,510

↑ $769

Long-Term Debt

$149,037

↓ $7,198

Profit Quality Score

1.61

Adjusted for A/P timing · Healthy range 0.8 – 1.2

Financial Health

Current Ratio 2.17

Can cover short-term bills 2× over. Down from 3.39 due to A/P jump.

Quick Ratio 2.17

Cash + receivables cover all current obligations comfortably.

Debt Service Coverage 6.10

Operating income easily covers regular monthly debt payments.

Profit Quality 1.61

Cash generation exceeds net income. Healthy conversion.

Before Next Month

The Event

~$22K in accounts payable needs to clear in June. A/P jumped from $5,810 to $21,786 — the biggest payables balance of the year.

Estimated Impact

Cash could drop from $63K to ~$41K once bills are paid. Still healthy, but a $22K swing worth planning around.

One Action Item

Review the A/P detail by June 20 — prioritize by due date and confirm which vendors are flexible on timing.

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This report is prepared for informational purposes only and does not constitute financial, tax, or legal advice. Please consult a qualified professional for decisions based on this information.
© 2026 Prosynergy Bookkeeping

May 2026 Insights for PF Exteriors LLC