Income Statement — Jan 2026 vs Jan 2025
| Line Item | Jan 2026 | Jan 2025 | YoY |
|---|---|---|---|
| Residential Service | $268,000 | $210,000 | +27.6% |
| Commercial Contracts | $142,400 | $118,000 | +20.7% |
| New Installations | $76,800 | $55,800 | +37.6% |
| TOTAL REVENUE | $487,200 | $383,800 | +26.9% |
| COST OF SERVICES | |||
| Direct Labor (22 techs) | $148,200 | $118,400 | +25.2% |
| Parts & Materials | $98,400 | $79,200 | +24.2% |
| Subcontractors | $60,336 | $52,640 | +14.6% |
| GROSS PROFIT | $180,264 (37.0%) | $133,560 (34.8%) | +35.0% |
| OVERHEAD & OPERATING EXPENSES | |||
| Admin & Mgmt Salaries (6) | $42,400 | $34,200 | +24.0% |
| Vehicles & Fuel (18 vans) | $28,600 | $21,400 | +33.6% |
| Marketing & Lead Gen | $18,200 | $14,800 | +23.0% |
| Rent, Insurance, G&A | $26,800 | $24,200 | +10.7% |
| Depreciation (non-cash) | $7,200 | $5,800 | |
| Total Overhead | $123,200 | $100,400 | +22.7% |
| EBIT | $57,064 (11.7%) | $33,160 (8.6%) | +72.1% |
| Interest & Equipment Loan | ($2,844) | ($2,160) | |
| Texas Franchise Tax Accrual | ($5,500) | ($4,600) | |
| NET INCOME | $48,720 (10.0%) | $26,400 (6.9%) | +84.5% |
Revenue Trend — 8 Months
Jun 2025$384,200—
Jul 2025$412,800↑ +7.4%
Aug 2025$448,600↑ +8.7%
Sep 2025$421,400↓ −6.1%
Oct 2025$398,800↓ −5.4%
Nov 2025$436,200↑ +9.4%
Dec 2025$449,400↑ +3.0%
Jan 2026$487,200↑ +8.4%
Cash & Working Capital
Cash (target $250K)$284,600
AR Outstanding$124,800
AP Outstanding$88,400
Credit Line ($500K)$120K drawn
✓ DSO 25.6d (target <30)
⚠ $24.8K AR overdue 60+d
✓ Cash +$14.2K this month
✓ LOC 76% undrawn
Business Verdicts
✓ Record Month
✓ GP 37% On Target
✓ Net Income $48.7K
✓ 487 Jobs Completed
✓ Techs Fully Utilized
⚠ 3 Invoices 60+ Days
⚠ 2 Vans Need Service
✓ Google Ads ROAS 4.6x
✓ 342 Maint. Plan Members
✓ No TX State Income Tax
Your Priority Actions This Week
NOW
Collect 3 invoices >60 days ($24,800) — oldest $12,400 commercial (74 days). Call by Feb 5. Escalate to owner if no payment by Feb 10. Risk: write-off if hits 90 days.
NOW
Spring hiring: post 2 more tech roles — Apr-Aug will push 550K+/month with current capacity maxed. DFW HVAC tech shortage; start recruiting now. Budget approved in forecast.
MED
Book 2 vans for service (Unit #8 & #14 at 92K mi). Feb 6-7 at AutoNation Dallas. Est. $1,800. Un-serviced vehicles = liability + breakdown risk mid-summer.
MED
Maintenance plan push — 342 → 400 by May adds $69,600/yr recurring. Send email to all Jan service customers. Offer 10% discount if they sign by Feb 28.
FYI
TX Franchise Tax est. $66K for 2025 (due May 15). Blackpeak CFO engaging your CPA in March. Cash set aside: ✓ ($5,500/month accrual on track).
📈 Blackpeak CFO — February Deliverables
▪ Close Q4 2025 books by Feb 10 • Full P&L to CPA
▪ Build Apr–Sep summer capacity forecast
▪ Payroll setup for 2 new tech hires
▪ AR follow-up report weekly until cleared
▪ Build Apr–Sep summer capacity forecast
▪ Payroll setup for 2 new tech hires
▪ AR follow-up report weekly until cleared