CONFIDENTIAL
BLACKPEAKCFO
🛒 E-Commerce · Multi-Channel Seller · Fractional Controller Deliverable
Monthly Management Accounts
January 2026 · Month 1 of 12 · Year Ending December 31, 2026
Suncoast Brands LLC
Miami, FL · Health, Beauty & Wellness Products · Founded 2021 · 5 FTEs + 2 Contractors
FY2026 Revenue Target: $4.1M · FY2025 Actual: $3.79M · YoY Growth +8.2%
Amazon FBA · Prime Seller · 62% of Revenue
Shopify DTC · 31% of Revenue · 4.8★ Reviews
Walmart Marketplace · 7% of Revenue · Launched Q3 2025
Florida LLC · No State Income Tax · Miami-Dade 7% Sales Tax
Prepared by Blackpeak CFO Controller Services · Issued February 3, 2026 · Actuals through January 31, 2026. COGS on landed-cost basis including inbound freight. Amazon Marketplace Facilitator Tax handled by Amazon — not included in Suncoast remittances. FL sales tax (7%) collected and remitted on Shopify DTC sales to Florida residents. FBA storage at cost per Amazon Inventory Management report. For management use only.
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
IndexTable of ContentsE-Commerce Management Accounts · January 2026 · Blackpeak CFO
- 1
Cover Page
Company overview, channel mix, Florida entity note, basis of preparation and confidentiality
- 2
Table of Contents
This page — section index with accounting basis, channel definitions and cost allocation methodology
- 3
CEO Dashboard & KPI Scorecard
8 headline KPIs with month-on-month trend, channel revenue donut, verdict dashboard and commentary
- 4
Channel P&L — Amazon vs. Shopify vs. Walmart
True per-channel profitability after COGS allocation, marketplace fees, fulfillment and advertising spend
- 5
Contribution Margin Analysis
Waterfall from Gross Revenue → Net Revenue → Gross Profit → Contribution → EBIT by channel
- 6
Amazon FBA Cost Breakdown
Referral fees, FBA fulfillment, storage, advertising (PPC), returns and reserve analysis
- 7
Inventory Analysis & Working Capital
Inventory by product group and location (FBA vs. warehouse), aged stock, sell-through and cash tied up
- 8
Cash Flow Statement
Operating, investing and financing cash flows — with Amazon 14-day payout cycle and inventory timing callouts
- 9
Balance Sheet
Statement of financial position January 31, 2026 vs. December 31, 2025 — FBA inventory, receivables, LOC
- 10
Advertising Performance Dashboard
ACOS, ROAS, ad spend % of revenue and cost-per-acquisition by channel — January 2026
- 11
Budget vs. Actual Variance Analysis
Line-by-line variance vs. FY2026 budget with explanatory commentary for each P&L category
- 12
Actions, Risks & Recommendations
Immediate priorities, 30–60 day initiatives and strategic opportunities — February 2026 focus
Accounting Basis & Channel Definitions: Revenue recognized on shipment (Amazon FBA) / order confirmation (Shopify/Walmart). Returns recorded gross; refunds deducted to arrive at Net Revenue. COGS = landed product cost (supplier invoice + inbound freight + customs duties), allocated to channels by unit volume ratio. Channel fees = all marketplace and payment fees directly attributable to each channel. Amazon Marketplace Facilitator Tax is collected and remitted by Amazon; Suncoast does not include this in revenue or tax obligations. Florida sales tax (7%) is collected on Shopify sales to FL residents and remitted monthly. No FL state corporate income tax applies (LLC, pass-through entity). Amazon disbursements are on a 14-day rolling cycle; outstanding disbursements shown as Amazon Receivable on balance sheet.
E-Commerce Management Accounts · Suncoast Brands LLC · Blackpeak CFO Controller Services · Miami, FLPage 2 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
DashboardCEO Dashboard & KPI ScorecardJanuary 2026 · vs. Budget & vs. December 2025
Net Revenue
$316K
Budget $330K ▼ -4.2%
Net Income
$33,360
Budget $37,800 ▼ -$4.4K
EBIT Margin
10.9%
Budget 11.8% ▼ -0.9pp
Contribution Margin
26.9%
After all fees & ads ● stable
Amazon ACOS
25.0%
Target ≤22% ⚠ over target
Blended ROAS
4.4x
Budget 5.0x ▼ below target
FBA Inventory Value
$182K
+$4.8K vs Dec ▲ building
Cash Balance
$87,000
+$24.2K vs Dec ▲ strong
January Verdict:
AMBERRevenue (-4.2% vs budget — Shopify Jan campaign delayed)
AMBERAmazon ACOS at 25% (target 22% — new keyword bids too broad)
GREENCash +$24K. FL tax compliance current. No LOC stress.
GREENInventory healthy. No aged stock >90 days over 2% threshold.
Channel Revenue · January 2026
| Channel |
Revenue |
Mix % |
vs. Budget |
Net Margin |
| 🛍 Amazon FBA | 195,920 | 62.0% | (8,680) | 17.8% |
| 🛒 Shopify DTC | 97,960 | 31.0% | (4,340) | 42.1% |
| 🟡 Walmart Mktplace | 22,120 | 7.0% | (980) | 40.1% |
| TOTAL | 316,000 | 100% | (14,000) | 26.9%* |
* Blended contribution margin (after COGS + all channel fees + advertising). Amazon's lower margin reflects FBA fee structure & PPC spend.
📌 January commentary: Revenue shortfall ($14K vs budget) driven by a delayed Shopify Valentine's Day campaign that launched January 28 instead of January 7 as planned. Full campaign impact expected in February. Amazon revenue was soft due to keyword bids being reset after account review — ACOS spiked to 25% briefly but has been corrected (see P10). Cash position is the strongest it has been in 6 months at $87K. Florida sales tax for January filed and paid January 31. No FL income tax liability — LLC pass-through.
✨ Shopify has the highest contribution margin (42.1%) — no marketplace fees and lower ad-to-revenue ratio vs. Amazon. Scaling DTC is the primary strategic lever.Page 3 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
Channel P<rue Per-Channel ProfitabilityJanuary 2026 · COGS allocated by unit volume · All channel fees direct-assigned
| Line Item |
Amazon FBA | Amazon % |
Shopify DTC | Shopify % |
Walmart | Walmart % |
Total | Total % |
| Revenue |
| Gross Revenue (GMV) | 195,920 | 100% | 97,960 | 100% | 22,120 | 100% | 316,000 | 100% |
| Less: Returns & Refunds | (7,837) | 4.0% | (2,939) | 3.0% | (664) | 3.0% | (11,440) | 3.6% |
| Net Revenue | 188,083 | 96.0% | 95,021 | 97.0% | 21,456 | 97.0% | 304,560 | 96.4% |
| Cost of Goods Sold |
| Product cost (landed) | (78,368) | 40.0% | (39,184) | 40.0% | (8,848) | 40.0% | (126,400) | 40.0% |
| Gross Profit | 109,715 | 56.0% | 55,837 | 57.0% | 12,608 | 57.0% | 178,160 | 56.4% |
| Marketplace & Channel Fees |
| Referral / Transaction fees | (29,400) | 15.0% | (2,840) | 2.9% | (3,300) | 15.0% | (35,540) | 11.2% |
| FBA Fulfillment fees | (29,400) | 15.0% | — | | — | | (29,400) | 9.3% |
| FBA Storage fees | (4,200) | 2.1% | — | | — | | (4,200) | 1.3% |
| Advertising (PPC / Social) | (19,600) | 10.0% | (14,700) | 15.0% | (1,100) | 5.0% | (35,400) | 11.2% |
| Total Channel Costs | (82,600) | 42.2% | (17,540) | 17.9% | (4,400) | 20.0% | (104,540) | 33.1% |
| Contribution Margin | 27,115 | 13.8% | 38,297 | 39.1% | 8,208 | 37.1% | 73,620 | 23.3% |
| Fixed Overheads (allocated by revenue %) |
| Payroll & benefits | (17,608) | | (8,808) | | (1,984) | | (28,400) | |
| Warehouse, software & other | (13,608) | | (6,808) | | (1,584) | | (22,000) | |
| Depreciation & interest | (992) | | (496) | | (112) | | (1,600) | |
| EBIT by Channel | 28,093 * | | 22,185 * | | 4,528 * | | 34,560 | 10.9% |
* Channel EBIT shown for comparison. Overheads allocated by revenue %. Amazon EBIT suppressed by FBA fee structure ($29.4K fulfillment + $29.4K referral = $58.8K, or 30% of channel GMV). Shopify's higher EBIT despite lower revenue reflects no FBA costs and lower advertising CPAs through retargeting audiences.
Amazon: every $1 of revenue costs $0.30 in marketplace fees before COGS. Shopify: every $1 costs $0.03 in fees. Scaling Shopify is 3x more capital efficient per dollar of contribution.Page 4 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
ContributionContribution Margin WaterfallJanuary 2026 · From Gross GMV to EBIT · All channels combined
| Stage |
Amount |
% GMV |
▲▼ |
| 1. Gross Revenue (GMV) | 316,000 | 100.0% | |
| Less: Returns & Refunds | (11,440) | -3.6% | Amazon 4.0% · Shopify 3.0% |
| 2. Net Revenue | 304,560 | 96.4% | |
| Less: Product COGS (landed) | (126,400) | -40.0% | Supplier + freight + duties |
| 3. Gross Profit | 178,160 | 56.4% | ↑ strong for health/beauty |
| Less: Marketplace & referral fees | (35,540) | -11.2% | Amazon 15% + Walmart 15% |
| Less: FBA fulfillment & storage | (33,600) | -10.6% | ⚠ largest variable cost |
| Less: Advertising (all channels) | (35,400) | -11.2% | Amazon PPC + Meta + Google |
| 4. Contribution Margin | 73,620 | 23.3% | Budget 27.3% — AMBER |
| Less: Payroll & overheads | (38,660) | -12.2% | 5 staff + warehouse + SaaS |
| 5. EBIT | 34,560 | 10.9% | Florida: $0 state income tax ✓ |
FBA fees (fulfillment + referral + storage = $63.2K) consume 20% of GMV before a single marketing dollar is spent. This is the core structural challenge on Amazon. Shopify eliminates the fulfilment fee — the same product shipped DTC costs ~$6.20 in actual shipping vs. $15–18 in FBA fees. Every unit shifted from Amazon to Shopify adds ~$9–12 to contribution margin.
Florida LLC advantage: $0 state income tax on pass-through LLC income. EBIT of $34,560 flows entirely to federal and owner returns — no FL corporate tax drag.Page 5 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
Amazon FBAAmazon FBA Cost BreakdownJanuary 2026 · Amazon channel only · GMV basis: $195,920
| Cost Category |
Amount |
% of GMV |
Budget |
Var |
Note |
| Marketplace Fees (charged by Amazon) |
| Referral fee (15% of GMV) | 29,400 | 15.0% | 30,690 | 1,290 | Proportional to lower revenue |
| FBA fulfillment fees | 29,400 | 15.0% | 28,800 | (600) | Avg $4.90/unit ↑ from $4.80 Oct |
| FBA monthly storage fees | 4,200 | 2.1% | 3,600 | (600) | ⚠ Jan = low-season rate. Q4 aged stock |
| Returns processing fees | 1,180 | 0.6% | 1,000 | (180) | Post-holiday return spike settling |
| Advertising (Amazon Sponsored) |
| Sponsored Products (PPC) | 16,800 | 8.6% | 13,200 | (3,600) | 🔥 Overbid on broad match Jan 1–14 |
| Sponsored Brands & Display | 2,800 | 1.4% | 2,800 | — | On budget |
| Cash Flow Items (not P&L cost but affects cash) |
| Amazon FBA Reserve (withheld) | 9,600 | 4.9% | — | — | Rolling reserve on balance sheet, not P&L |
| Amazon Disbursement Receivable | 42,800 | 21.8% | — | — | 14-day payout lag — cash due ~Feb 7–14 |
| Total Amazon P&L Costs | 83,780 | 42.8% | 80,090 | (3,690) | PPC overbid is the controllable issue |
Action: PPC campaigns restructured Jan 15 (exact match only). Amazon ads manager reports ACOS falling to 20.4% in the first 2 weeks of February. Projected saving: ~$3,200/month ongoing.Page 6 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
InventoryInventory Analysis & Working CapitalJanuary 31, 2026 · Total inventory: $240,200 · Days of Stock: 57 days
Inventory by Product Group · Jan 31, 2026
| Product Group |
FBA ($) |
Warehouse ($) |
Total |
Mix % |
Sell-thru |
| 💪 Health Supplements | 81,900 | 26,190 | 108,090 | 45% | 78% |
| 💎 Beauty & Skincare | 63,700 | 20,370 | 84,070 | 35% | 82% |
| 🧘 Wellness Accessories | 36,400 | 11,640 | 48,040 | 20% | 61% |
| TOTAL | 182,000 | 58,200 | 240,200 | 100% | 75% |
Inventory Aging & Risk
| Age Bucket |
Value |
Mix % |
Amazon Long-term Storage Risk |
| 0–30 days (fast moving) | 144,120 | 60.0% | No risk — normal replenishment cycle |
| 31–60 days | 72,060 | 30.0% | Monitor — run promotions if still here at day 45 |
| 61–90 days | 19,216 | 8.0% | ⚠ Wellness accessories SKU — price cut or removal recommended |
| 90+ days (aged stock) | 4,804 | 2.0% | 🚨 LTSF charge risk after 365 days. Remove from FBA by Mar 15. |
| TOTAL | 240,200 | 100% | Inventory turnover: 6.3x annualized · Days of stock: 57 days |
💰 Working capital tied up in inventory: $240,200. This is the single largest use of cash in the business. $182K sits at Amazon warehouses earning storage fees. Q4 2025 over-ordering of Wellness Accessories resulted in $4,804 of aged stock at risk of Amazon LTSF charges (currently $0.50/unit/month, escalating to $6.90 after 365 days). Action: initiate removal order by March 15 and liquidate via Shopify "clearance" collection at 30% discount.
Target: reduce FBA inventory coverage from 57 days to 45 days by Q2 2026. This frees ~$30K cash and reduces monthly storage fees by est. $900/month.Page 7 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
Cash FlowCash Flow Statement — January 2026Indirect method · Amazon 14-day payout cycle · Opening: $62,800 · Closing: $87,000
| Item | Jan 2026 | Dec 2025 |
|---|
| ① Operating Activities |
| Net income | 33,360 | 29,840 |
| Add: Depreciation & amortization | 400 | 400 |
| Working Capital Changes |
| Amazon disbursement receivable | (4,400) | 1,200 |
| Walmart AR | (3,600) | (1,800) |
| FBA inventory (increase) | (4,820) | (18,600) |
| Miami warehouse inventory (decrease) | 6,000 | (4,200) |
| Prepaid expenses | (600) | 800 |
| Accounts payable (suppliers) | 5,800 | 8,400 |
| Accrued expenses | 1,200 | 600 |
| FL sales tax payable | 2,060 | 1,840 |
| Amazon FBA reserve | 800 | 400 |
| Net Cash from Operations | 36,200 | 18,880 |
|
| ② Investing Activities |
| Equipment purchase | — | (2,400) |
| Net Cash from Investing | — | (2,400) |
|
| ③ Financing Activities |
| Chase LOC repayment (net) | (4,000) | 8,000 |
| Owner distributions | (8,000) | (6,000) |
| Net Cash from Financing | (12,000) | 2,000 |
|
| NET CHANGE IN CASH | 24,200 | 18,480 |
| Opening cash balance | 62,800 | 44,320 |
| CLOSING CASH BALANCE | 87,000 | 62,800 |
| Cash = Wells Fargo operating $73,000 + Shopify Payments balance $14,000 = $87,000 |
⏰ Amazon Payout Calendar — January
| Disbursement 1 (Jan 7) | + 38,400 |
| Disbursement 2 (Jan 21) | + 41,200 |
| Receivable at Jan 31 (due Feb 7–14) | + 42,800 |
| Less: FBA fees deducted by Amazon | (64,180) |
| Net Amazon cash received in Jan | 79,600 |
🏦 Chase LOC — Jan 31
| LOC limit | 75,000 |
| Outstanding balance | 38,000 |
| Available headroom | 37,000 |
Strong operating cash flow of $36,200 despite inventory build. The Amazon 14-day delay means $42,800 of earned revenue will land as cash Feb 7–14. Supplier payment terms extended from net-30 to net-45 in January — this added $5,800 to cash. Q4 inventory build is normalising (warehouse inventory down $6K). Cash position of $87K is the strongest month-end since August 2025. LOC headroom $37K is ample buffer for Q1 purchases.
Florida LLC: no estimated state tax payments required. All cash flow is available for operations and growth. Federal estimated tax paid quarterly by owner.Page 8 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
Balance SheetStatement of Financial PositionJanuary 31, 2026 vs. December 31, 2025 · Total assets: $414,200
| Assets | Jan 31, 2026 | Dec 31, 2025 | Change |
|---|
| Current Assets |
| Cash — Wells Fargo operating | 73,000 | 52,200 | 20,800 |
| Cash — Shopify Payments balance | 14,000 | 10,600 | 3,400 |
| Amazon disbursement receivable | 42,800 | 38,400 | 4,400 |
| Walmart Marketplace AR (14-day) | 22,000 | 18,400 | 3,600 |
| Inventory — FBA (Amazon warehouses) | 182,000 | 177,180 | 4,820 |
| Inventory — Miami warehouse | 58,200 | 64,200 | (6,000) |
| Prepaid expenses & deposits | 10,200 | 9,600 | 600 |
| Total Current Assets | 402,200 | 370,580 | 31,620 |
|
| Non-Current Assets |
| Warehouse equipment & fixtures | 14,400 | 14,400 | — |
| Less: accumulated depreciation | (2,400) | (2,000) | (400) |
| Total Non-Current Assets | 12,000 | 12,400 | (400) |
| TOTAL ASSETS | 414,200 | 382,980 | 31,220 |
| Liabilities & Equity | Jan 31, 2026 | Dec 31, 2025 | Change |
|---|
| Current Liabilities |
| Accounts payable — suppliers (China) | 78,400 | 72,600 | (5,800) |
| Chase Business LOC | 38,000 | 42,000 | 4,000 |
| Accrued payroll & benefits | 8,600 | 7,400 | (1,200) |
| Florida sales tax payable (7%) | 16,840 | 14,780 | (2,060) |
| Amazon FBA reserve withheld | 9,600 | 8,800 | (800) |
| Total Current Liabilities | 151,440 | 145,580 | (5,860) |
|
| Long-Term Liabilities |
| None — asset-light model | — | — | — |
|
| Members’ Equity |
| Opening equity (Jan 1) | 237,400 | 200,000 | 37,400 |
| Net income — January 2026 | 33,360 | 29,840 | 3,520 |
| Owner distributions | (8,000) | (6,000) | (2,000) |
| Total Members’ Equity | 262,760 | 223,840 | 38,920 |
|
| TOTAL LIABILITIES & EQUITY | 414,200 | 369,420 | 44,780 |
✔ Balance sheet balances: Assets $414,200 = L+E $414,200 ✓ · Florida LLC: no deferred tax liability — pass-through entity.
Key e-commerce ratios: Current ratio 2.65x ✓ · Inventory as % of assets: 57.9% (typical for FBA-heavy seller) · Amazon receivable + reserve = $52,400 (Amazon owes Suncoast this cash within 14 days). Supplier AP of $78,400 is critical to monitor — China suppliers on net-45; any early payment offers discounts of 2–3% should be taken.
Net working capital: $250,760. 76% of total assets are inventory or near-cash receivables. This is typical for a health/beauty FBA business. No long-term debt outstanding.Page 9 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
AdvertisingMulti-Channel Advertising PerformanceJanuary 2026 · Total ad spend: $35,400 · Blended ROAS: 4.4x
Total Ad Spend
$35,400
11.2% of revenue
Amazon ACOS
25.0%
Target ≤22% ⚠
Blended ROAS
4.4x
Budget 5.0x
Shopify ROAS
5.2x
Best channel ✓
| Channel / Platform |
Spend |
Attributed Rev |
ROAS |
ACOS |
CPA |
Status |
| Amazon Sponsored Ads |
| Sponsored Products — Exact Match | 9,200 | 50,600 | 5.5x | 18.2% | $8.40 | GREEN |
| Sponsored Products — Broad Match | 7,600 | 27,800 | 3.7x | 27.3% | $14.20 | PAUSED |
| Sponsored Brands | 2,800 | 14,000 | 5.0x | 20.0% | $11.60 | GREEN |
| Shopify DTC — Paid Social & Search |
| Meta Ads (Facebook + Instagram) | 10,400 | 52,000 | 5.0x | 20.0% | $18.40 | GREEN |
| Google Shopping | 4,300 | 23,650 | 5.5x | 18.2% | $16.80 | GREEN |
| Walmart Connect |
| Walmart Sponsored Products | 1,100 | 11,000 | 10.0x | 10.0% | $9.20 | GREEN |
| TOTAL / BLENDED | 35,400 | 179,050 | 5.1x | 19.8%* | — | AMBER |
* Blended ACOS excludes non-attributed revenue. Amazon broad match campaign paused Jan 15 after Blackpeak CFO flagged ACOS spike. Estimated savings Feb onwards: $3,200/month.
Action (complete): Amazon broad match campaigns paused Jan 15. Walmart ROAS of 10x is exceptional — recommend increasing Walmart Connect budget by $500/month to capitalize.Page 10 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
VariancePlan vs. Reality — January 2026vs. FY2026 Annual Operating Budget (approved Nov 2025)
| Line Item |
Actual |
Budget |
Var $ |
Var % |
Rating |
Commentary |
| Revenue by Channel |
| Amazon FBA | 195,920 | 204,600 | (8,680) | -4.2% | AMBER | PPC overbid Jan 1–14 suppressed organic rank briefly. Corrected by Jan 15. Feb trajectory normal. |
| Shopify DTC | 97,960 | 102,300 | (4,340) | -4.2% | AMBER | Valentine’s Day campaign launched Jan 28 vs. Jan 7 (3-week delay). Full impact in Feb. Email list 42K — strong conversion expected. |
| Walmart Marketplace | 22,120 | 23,100 | (980) | -4.2% | GREEN | New listing added Jan 20 (Immune Support bundle). Will contribute $3–4K/month from Feb. Channel growing well. |
| Costs |
| Product COGS (landed) | 126,400 | 132,000 | 5,600 | +4.2% | GREEN | Proportional to lower revenue. COGS% held at 40% — no supplier price increases in January. Q2 freight contract renegotiation on track. |
| Amazon advertising | 19,600 | 16,000 | (3,600) | -22.5% | RED | Broad match overbid Jan 1–14 ($3,600 excess). Campaigns paused Jan 15. ACOS now tracking 20.4% in Feb. One-off issue. Feb budget restored to $16K. |
| FBA storage fees | 4,200 | 3,600 | (600) | -16.7% | AMBER | Post-Q4 excess stock lingering (Wellness Accessories). Removal order initiated Feb 1. Storage fees normalise from Mar. |
| Payroll & benefits | 28,400 | 28,000 | (400) | -1.4% | GREEN | Within tolerance. Part-time contractor (customer service) hired Jan 15 adds $800/month. Budgeted from Q2 — minor Jan variance only. |
| Net Income | 33,360 | 37,800 | (4,440) | -11.7% | AMBER | $3,600 ad overbid (one-off) + campaign timing account for entire shortfall. No structural issues. FY2026 target of $455K revenue unchanged. |
Florida LLC: no Q1 state estimated tax due. Federal Q1 estimated tax due April 15 — Blackpeak CFO will prepare federal estimate by March 31 based on Q1 actuals.Page 11 of 12
BLACKPEAK CFO™ | FRACTIONAL CONTROLLER SERVICESSUNCOAST BRANDS LLC · JANUARY 2026CONFIDENTIAL MANAGEMENT PACK
ActionsActions & RecommendationsFebruary priorities · 30–60 day initiatives · Strategic growth
⚡ Immediate (0–2 Weeks)
Amazon PPC — Confirm Fix
Broad match campaigns paused Jan 15. Review Feb 1–14 ACOS report — target confirmation that blended ACOS is ≤22%. If achieved, reinstate $1,500/month broad match with negative keyword list added.
Aged FBA Stock Removal
Initiate Amazon removal order for $4,804 of 90+ day Wellness Accessories stock by Feb 14. List on Shopify clearance at 30% discount + run targeted email to Miami/FL customers. Goal: clear by Mar 31 before LTSF escalation.
FL Sales Tax — Jan Remittance
✓ Filed and paid January 31, 2026. Miami-Dade 7% on Shopify FL sales. Blackpeak CFO will pre-populate February return from Shopify tax report by Feb 25. No penalty risk.
📅 30–60 Day Initiatives
Shopify DTC Email Campaign
Valentine’s Day campaign now live. 42,000 email subscribers. Blackpeak CFO tracking Shopify revenue daily through Feb 28. Target: make up $4,340 Jan shortfall in February. Email + retargeting ROAS historically 7–9x for Suncoast.
Walmart Connect Budget Increase
Walmart ROAS of 10x is exceptional — best performing channel. Recommend increasing Walmart Connect budget from $1,100 to $1,600/month (+$500). Projected incremental revenue: +$5,000/month. New Immune Support listing added Jan 20 — monitor conversion.
FBA Inventory Optimization
Reduce FBA coverage target from 57 days to 45 days by Q2. Reduces working capital tied up in FBA by ~$30K and saves ~$900/month in storage. Work with supplier to shift to monthly PO cadence (vs. quarterly). Blackpeak CFO will build reorder model by Feb 28.
📊 Strategic & Growth
Scale Shopify DTC — Priority #1
Shopify contributes 42% margin vs. Amazon 17.8%. Every $1 shifted from Amazon to Shopify adds ~$0.24 more contribution. Target: grow Shopify from 31% to 40% of revenue by Dec 2026. Requires brand investment (SEO, email, influencer) — Blackpeak CFO to model ROI.
Florida Expansion — Retail Wholesale
Miami’s health & wellness retail market (Whole Foods, Sprouts, independents) is a natural next channel. Blackpeak CFO to prepare a wholesale unit economics model (margin vs. online, payment terms, slotting fees) for Q2 2026 review with owner.
Target — 6th Channel
TikTok Shop is the fastest-growing e-commerce channel in 2025–26 for health/beauty brands. Early movers seeing 8–12x ROAS on organic/affiliate content. Low cost to launch. Blackpeak CFO recommends pilot in Q2 2026 with $2,000 test budget and affiliate structure.
Prepared by Blackpeak CFO · Fractional Controller & CFO Services · Miami, FL & Texas — This report is confidential and prepared solely for the management of Suncoast Brands LLC. — blackpeakcfo.com
Next report: February 2026 Management Accounts — due March 5, 2026. Federal Q1 estimated tax due April 15 — Blackpeak CFO will prepare by March 31.Page 12 of 12