Prosynergy

Bookkeeping & Financial Clarity

May 2026 Insights for Michael Martin

Prepared by Krishna · Prosynergy Bookkeeping

Video Walkthrough

Key Metrics — May 2026

Revenue

$126,142

▲ +107% vs April

Net Income

$94,413

▲ +85% vs April

Cash in Bank

$117,949

▲ +227% vs April

Profit Quality

1.03

✓ Healthy

"May was a breakout month — one livestock auction delivered $80K — but $64K in overdue receivables needs a collection push before summer."

Three Power Insights

The Livestock Sale Made May — But It Won't Repeat

The $80,642 cattle auction drove revenue to $126K and net income to $94K — more than the prior three months combined. June returns to the normal construction baseline of roughly $50–65K.

Use this cash window to pay down debt and fund the Q3 job pipeline.

$63,904 in Overdue A/R Is a Real Risk

Over 70% of receivables are 60+ days past due. Tim & Courtney Ney alone owe $37,077 at 91+ days — 41% of everything owed to you. Cash is strong now, so this is the moment to push before a write-off becomes likely.

Get a written payment commitment from Tim & Courtney Ney before June 30.

Vehicle Costs Are Your Biggest Expense Line

Vehicle expenses hit $28,325 over four months — $14,638 of it repairs — plus $1,653/month across two truck loans. The repair pattern is worth watching.

Weigh proactive replacement against an ongoing repair cycle.

P&L Summary — 4-Month View

Line Item	Feb	Mar	Apr	May	4-Mo Avg
Revenue	$62,100	$34,083	$60,848	$126,142	$70,793
COGS	$100,207	$8,615	$14,432	$17,155	$35,102
Gross Profit	($38,107)	$25,468	$46,416	$108,987	$35,691
Gross Margin %	-61.4%	74.7%	76.3%	86.4%	50.4%

Vehicle Expenses	$8,039	$3,642	$10,375	$6,269	$7,081
All Other OpEx	$10,560	$15,930	$24,007	$13,010	$15,877
Total Operating Expenses	$18,599	$19,572	$34,382	$19,279	$22,958

Operating Profit	($56,706)	$5,896	$12,034	$89,708	$12,733
Net Income	($56,527)	$5,956	$51,086	$94,413	$23,732
Net Margin %	-91.0%	17.5%	84.0%	74.8%	33.5%

Where the Cash Went

What This Means

Revenue +$126K

Biggest month this year — $80,642 from the auction, ~$45K construction.

Costs −$36K

COGS plus operating expenses — held to ~29% of revenue.

Capital −$5K

Honda Pilot down payment; balance due July 15.

Cash tripled

From $36,032 to $117,949 — a $81,917 gain in 31 days.

Key Accounts

Cash in Bank	$117,949	↑ +$81,918
Accounts Receivable 91+ days: $53,700 · 61–90: $10,205	$90,576	71% overdue
Accounts Payable	$659	low
RNB Loan (Silverado)	$25,254	↓ −$807
TD Auto (GMC Sierra)	$58,301	↓ −$846

Financial Health

Current Ratio

15.95

Very strong short-term position.

Quick Ratio

15.61

Excellent liquidity.

DSO

21.5d

Formula looks fine, but 71% of A/R is 60+ days aged.

Debt Coverage

54×

Loan payments easily covered.

Before Next Month

The Event

Honda Pilot balance due July 15; Ney A/R ($37,077, 91+ days) needs a collection decision.

Impact

$37,077 in potential recovery or write-off.

Action by June 30

Direct contact with Tim & Courtney Ney for a written payment plan.

How helpful was this month's review?

★★★★★

This report is prepared for informational purposes from QuickBooks data provided by the client. It is not an audit, tax filing, or financial advice. Figures are accrual-basis and subject to revision.