Net revenue
Gross sales less discounts and customer refunds, excluding sales taxes collected in this example.
Example report · Demonstration data
Read the margin. Check the cash. Choose the next action.
Follow a monthly contribution report, a budget comparison and a separate cash forecast. Each view answers a different question about the next operating decision.
Read each figure on its stated basis.
The monthly management report covers September 2026. The separate cash forecast runs from 5 October 2026 to 3 January 2027.
Contribution
Net revenue less COGS, channel and payment fees, fulfilment and acquisition costs, before fixed overhead, interest and tax.
Cash
Opening cash plus receipts less payments on their dates. Inventory payments follow supplier terms; COGS follows units sold.
Product & channel contribution
Trace contribution from the sale to the costs.
September 2026 · USD
Select a product to follow discounts, refunds and the included costs. Compare channels using the same definition.
The view
SKU and channel contribution, with a cost bridge for each product.
Source records
Orders, refunds, product costs, fee records, fulfilment invoices and acquisition spend for the same period.
The next check
Validate complete costs and shared allocations before changing the offer. Return logistics are included in fulfilment here.
- Net revenue
- $253,400
- Contribution
- $67,200
- Contribution %
- 26.5%
| Product | Channel | Net revenue | Contribution | CM % |
|---|---|---|---|---|
| Shopify DTC | $54,200 | $23,800 | 43.9% | |
| Shopify DTC | $96,400 | $36,600 | 38% | |
| Amazon | $71,900 | $8,600 | 12% | |
| Amazon | $18,300 | −$700 | −3.8% | |
| TikTok Shop | $12,600 | −$1,100 | −8.7% | |
| All channels | $253,400 | $67,200 | 26.5% | |
Net revenue = gross sales − discounts − customer refunds. Contribution includes the attributed costs shown in the breakdown.
Budget vs actual
Explain the gap between budget and result.
Review sales, product and channel costs, and overhead separately, then explain which drivers moved operating result.
| Measure | Plan | Actual | Variance | Direction |
|---|---|---|---|---|
| Net revenue | $260,000 | $253,400 | −$6,600 | Unfavorable |
| Contribution | $72,000 | $67,200 | −$4,800 | Unfavorable |
| Fixed operating expenses | $43,000 | $42,000 | −$1,000 | Favorable |
| Operating result | $29,000 | $25,200 | −$3,800 | Unfavorable |
Operating result = contribution − fixed operating expenses. Interest and tax are not modeled; this is not net profit.
Validate the cost drivers before increasing spend.
Travel kit on Amazon and Gift set on TikTok Shop show negative contribution. Check unit costs, refunds, fees, fulfilment and acquisition allocations before choosing a pricing or promotion test.
Choose the test
Identify the cost or commercial term driving the shortfall, then compare a revised offer or cost assumption.
Set the demand assumption
A calculation that holds volume fixed shows sensitivity. A pricing decision also needs an assumption about orders and customer response.
Review the result
Track contribution per order and in total, returns and inventory commitments after the change.
13-week cash forecast
Place the supplier payment on its due date.
USD
2026-10-05 – 2027-01-03
Follow the 13-week schedule of collections, inventory payments and operating costs. Inspect the week with the lowest closing cash before committing to the next order.
The view
Weekly opening and closing cash with expected collections and dated payments.
The decision
Compare the stock payment with receipts arriving before and after it.
The next check
Confirm supplier terms, payout dates and a slower-collections scenario.
Opening cash$85,000
Lowest closing cash · week 6$31,500
Week 13 closing cash$91,000
$40,000 is the planning-buffer assumption used in this forecast.
What to check
See the commitment before it lands.
In this scenario, the $67,000 inventory payment in the week of 9 November brings closing cash to $31,500, below the assumed $40,000 planning buffer. Review purchase-order timing and payout assumptions before committing cash.
Cash timing assumptions are separate from the September contribution report. Revenue is not automatically a cash receipt.
Inspect all 13 weeks
| Week | Opening cash | Receipts | Inventory | Operating | Closing cash |
|---|---|---|---|---|---|
| Week 1 | $85,000 | $54,000 | −$12,000 | −$40,000 | $87,000 |
| Week 2 | $87,000 | $58,000 | −$18,000 | −$41,000 | $86,000 |
| Week 3 | $86,000 | $62,000 | −$24,000 | −$42,000 | $82,000 |
| Week 4 | $82,000 | $56,000 | −$15,000 | −$39,000 | $84,000 |
| Week 5 | $84,000 | $60,000 | −$20,000 | −$42,000 | $82,000 |
| Week 6 | $82,000 | $58,000 | −$67,000 | −$41,500 | $31,500 |
| Week 7 | $31,500 | $70,000 | −$10,000 | −$44,000 | $47,500 |
| Week 8 | $47,500 | $78,000 | −$8,000 | −$47,000 | $70,500 |
| Week 9 | $70,500 | $74,000 | −$22,000 | −$46,000 | $76,500 |
| Week 10 | $76,500 | $66,000 | −$16,000 | −$44,000 | $82,500 |
| Week 11 | $82,500 | $64,000 | −$12,000 | −$43,000 | $91,500 |
| Week 12 | $91,500 | $48,000 | −$8,000 | −$38,000 | $93,500 |
| Week 13 | $93,500 | $46,000 | −$10,000 | −$38,500 | $91,000 |
The cash buffer is a model assumption. Compare the forecast with the business’s own dated commitments.
Turn the view into a check and an owner.
Record the evidence to review and the decision it supports.
Payout difference
Trace settlement lines, provider balances and bank timing before adjusting revenue or fees.
Weak contribution
Resolve cost allocations and choose a pricing, promotion or cost test.
Inventory cash pressure
Compare order size, supplier terms and collection timing in the cash schedule.
Choose the reporting materials your brand needs.
Core groups contribution reporting, a 12-month budget and plan vs actual, a 13-week cash forecast and inventory planning. Growth adds CFO strategy and decision scenarios.
Set the reporting basis
Define periods, channels, accounting basis, available cost records and file formats.
Start with the audit
Describe your finance question and use the audit to identify which checks and materials matter first.
Your next financial question
Put numbers behind the next move.
Start with the decision ahead and the reporting you have today.