2nd Chance Sales, LLC. Financial Review 2026

Profit & Loss

January 2026

Cash Settled · January

$335,683.23

100% of $335,683.23 billed · $105,837.18 in the bank

Total Revenue

$335,683.23

First month of the year

Gross Profit

$189,003.55

56.3% gross margin · 52.6% normalized

Operating Income

$41,984.18

12.5% operating margin

Net Income

$35,177.21

10.5% net margin

Performance

Revenue, Costs & Net Income

January 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Revenue of $335,584 opens the year and gross margin lands at 56.3%. Levelled for purchase timing it is 52.5%, which is about where this business really runs.
Operating income of $41,984, net income of $35,177. The strongest month of the year on both lines.
January discounting was heavy. TEM discounts alone ran high against gross sales before settling into a tighter 4 to 7% band the rest of the year.
Advertising was a well-behaved 20.2% of revenue. That number climbs steadily and is worth watching from here.

Statement

Category	Jan
Revenue	$335,683.23
Cost of Goods Sold	$146,679.68
Gross Profit	$189,003.55
Advertising	$67,912.82
Payroll & Benefits	$18,985.51
Facility	$13,599.09
Business Operations	$9,209.58
Professional Svcs	$14,808.05
Travel & Events	$803.96
Fleet	$1,392.82
Total Operating Expenses	$147,019.37
Operating Income	$41,984.18
Other Income / (Expense), net	($6,806.97)
Net Income	$35,177.21

Profit & Loss

February 2026

Cash Settled · February

$298,304.83

100% of $296,949.11 billed · $109,073.35 in the bank

Total Revenue

$296,949.11

($38,734.12) vs Jan

Gross Profit

$136,186.91

45.9% gross margin · 51.8% normalized

Operating Income

$8,205.23

2.8% operating margin

Net Income

$1,744.58

0.6% net margin

Performance

Revenue, Costs & Net Income

February 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Revenue of $296,919, down from January and roughly where the next few months settle.
Net income of $1,745. Purchases jumped to 26.8% of revenue, so the thin reported result is mostly buying timing. Levelled, February earned about $25,700.
Advertising eased to 17.9% of revenue, the lowest month of the year. The spend discipline was real.
Bank finished at $109,073, the high point for the year so far.

Statement

Category	Jan	Feb	Change
Revenue	$335,683.23	$296,949.11	($38,734)
Cost of Goods Sold	$146,679.68	$160,762.20	+$14,083
Gross Profit	$189,003.55	$136,186.91	($52,817)
Advertising	$67,912.82	$53,044.85	($14,868)
Payroll & Benefits	$18,985.51	$19,209.73	+$224
Facility	$13,599.09	$14,207.04	+$608
Business Operations	$9,209.58	$11,243.67	+$2,034
Professional Svcs	$14,808.05	$17,541.09	+$2,733
Travel & Events	$803.96	$679.79	($124)
Fleet	$1,392.82	$1,092.24	($301)
Total Operating Expenses	$147,019.37	$127,981.68	($19,038)
Operating Income	$41,984.18	$8,205.23	($33,779)
Other Income / (Expense), net	($6,806.97)	($6,460.65)	+$346
Net Income	$35,177.21	$1,744.58	($33,433)

Profit & Loss

March 2026

Cash Settled · March

$315,989.46

104% of $305,088.55 billed · $103,283.22 in the bank

Total Revenue

$305,088.55

+$8,139.44 vs Feb

Gross Profit

$138,073.68

45.3% gross margin · 52.1% normalized

Operating Income

($1,134.54)

-0.4% operating margin

Net Income

($8,279.28)

-2.7% net margin

Performance

Revenue, Costs & Net Income

March 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Revenue of $305,008, up modestly from February.
Reported net loss of $8,279, but purchases hit 27.8% of revenue. Levelled, March actually earned about $19,700, in line with the months around it.
Software licensing stepped up to $4,121 and has stayed elevated. Annual tools are being recognized as they renew.
Gross margin reads 45.2% but normalizes to 52.1%. The reported figure is a buying month, not a pricing problem.

Statement

Category	Feb	Mar	Change
Revenue	$296,949.11	$305,088.55	+$8,139
Cost of Goods Sold	$160,762.20	$167,014.87	+$6,253
Gross Profit	$136,186.91	$138,073.68	+$1,887
Advertising	$53,044.85	$61,797.17	+$8,752
Payroll & Benefits	$19,209.73	$18,758.94	($451)
Facility	$14,207.04	$13,490.25	($717)
Business Operations	$11,243.67	$8,313.10	($2,931)
Professional Svcs	$17,541.09	$21,662.50	+$4,121
Travel & Events	$679.79	$970.32	+$291
Fleet	$1,092.24	$828.15	($264)
Total Operating Expenses	$127,981.68	$139,208.22	+$11,227
Operating Income	$8,205.23	($1,134.54)	($9,340)
Other Income / (Expense), net	($6,460.65)	($7,144.74)	($684)
Net Income	$1,744.58	($8,279.28)	($10,024)

Profit & Loss

April 2026

Cash Settled · April

$284,193.66

92% of $307,590.23 billed · $68,692.89 in the bank

Total Revenue

$307,590.23

+$2,501.68 vs Mar

Gross Profit

$187,366.94

60.9% gross margin · 50.2% normalized

Operating Income

$55,198.66

17.9% operating margin

Net Income

$48,938.50

15.9% net margin

Performance

Revenue, Costs & Net Income

April 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Revenue of $307,551, the second best month of the year.
Reported operating income of $55,199 on light purchases of 10.3% of revenue. Levelled, April earned about $22,200, right in the normal band.
Accounts payable was paid down hard, from $73,912 to $21,938, and the bank fell to $68,693 as a result. Real cash went out the door to suppliers.
Advertising held at 19.1% of revenue. Still disciplined through April.

Statement

Category	Mar	Apr	Change
Revenue	$305,088.55	$307,590.23	+$2,502
Cost of Goods Sold	$167,014.87	$120,223.29	($46,792)
Gross Profit	$138,073.68	$187,366.94	+$49,293
Advertising	$61,797.17	$58,750.26	($3,047)
Payroll & Benefits	$18,758.94	$18,733.66	($25)
Facility	$13,490.25	$13,786.44	+$296
Business Operations	$8,313.10	$8,250.15	($63)
Professional Svcs	$21,662.50	$17,111.28	($4,551)
Travel & Events	$970.32	$458.50	($512)
Fleet	$828.15	$2,920.89	+$2,093
Total Operating Expenses	$139,208.22	$132,168.28	($7,040)
Operating Income	($1,134.54)	$55,198.66	+$56,333
Other Income / (Expense), net	($7,144.74)	($6,260.16)	+$885
Net Income	($8,279.28)	$48,938.50	+$57,218

Profit & Loss

May 2026

Cash Settled · May

$328,671.75

104% of $317,176.36 billed · $98,825.79 in the bank

Total Revenue

$317,176.36

+$9,586.13 vs Apr

Gross Profit

$192,508.17

60.7% gross margin · 51.5% normalized

Operating Income

$50,029.29

15.8% operating margin

Net Income

$44,502.66

14.0% net margin

Performance

Revenue, Costs & Net Income

May 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Revenue of $317,163, the best top line of the year.
Reported net income of $44,503 on very light purchases of 11.8%. Levelled, May earned about $20,900, consistent with the run rate.
Amazon ads more than doubled to $22,055, the start of a spend ramp that does not pay for itself in the months that follow.
Prepaid inventory jumped to $116,807. Cash is going out ahead of the goods, which is worth tracking against the sale.

Statement

Category	Apr	May	Change
Revenue	$307,590.23	$317,176.36	+$9,586
Cost of Goods Sold	$120,223.29	$124,668.19	+$4,445
Gross Profit	$187,366.94	$192,508.17	+$5,141
Advertising	$58,750.26	$70,356.93	+$11,607
Payroll & Benefits	$18,733.66	$19,775.13	+$1,041
Facility	$13,786.44	$12,548.44	($1,238)
Business Operations	$8,250.15	$7,952.07	($298)
Professional Svcs	$17,111.28	$16,854.84	($256)
Travel & Events	$458.50	$5,062.95	+$4,604
Fleet	$2,920.89	$984.34	($1,937)
Total Operating Expenses	$132,168.28	$142,478.88	+$10,311
Operating Income	$55,198.66	$50,029.29	($5,169)
Other Income / (Expense), net	($6,260.16)	($5,526.63)	+$734
Net Income	$48,938.50	$44,502.66	($4,436)

Profit & Loss

June 2026

Cash Settled · June

$290,343.60

103% of $281,514.09 billed · $105,601.23 in the bank

Total Revenue

$281,514.09

($35,662.27) vs May

Gross Profit

$117,976.97

41.9% gross margin · 48.5% normalized

Operating Income

($51,659.94)

-18.4% operating margin

Net Income

($44,269.68)

-15.7% net margin

Performance

Revenue, Costs & Net Income

June 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Net loss of $44,270, and the first loss that is real. Levelled it is still a $33,169 loss. This is the month the cost side breaks from the revenue side.
Advertising hit 28.4% of revenue, up from 20% in January. Amazon ads alone reached $28,126 while Amazon revenue did not move with it.
Warehouse expense jumped to $16,893 against a $1,000 to $2,500 baseline. Worth confirming whether any of it belongs on the balance sheet.
Revenue held at $281,490, so the loss is spending, not sales.

Statement

Category	May	Jun	Change
Revenue	$317,176.36	$281,514.09	($35,662)
Cost of Goods Sold	$124,668.19	$163,537.12	+$38,869
Gross Profit	$192,508.17	$117,976.97	($74,531)
Advertising	$70,356.93	$80,018.15	+$9,661
Payroll & Benefits	$19,775.13	$19,288.23	($487)
Facility	$12,548.44	$28,438.30	+$15,890
Business Operations	$7,952.07	$12,443.38	+$4,491
Professional Svcs	$16,854.84	$17,044.49	+$190
Travel & Events	$5,062.95	$2,748.77	($2,314)
Fleet	$984.34	$1,339.37	+$355
Total Operating Expenses	$142,478.88	$169,636.91	+$27,158
Operating Income	$50,029.29	($51,659.94)	($101,689)
Other Income / (Expense), net	($5,526.63)	$7,390.26	+$12,917
Net Income	$44,502.66	($44,269.68)	($88,772)

Profit & Loss

July 2026

Cash Settled · July

$272,318.49

95% of $285,791.82 billed · $46,097.05 in the bank

Total Revenue

$285,791.82

+$4,277.73 vs Jun

Gross Profit

$144,737.94

50.6% gross margin · 51.1% normalized

Operating Income

($56,504.18)

-19.8% operating margin

Net Income

($63,330.98)

-22.2% net margin

Performance

Revenue, Costs & Net Income

July 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Reported net loss of $63,037, the worst month of the year. Levelled it is still a $54,947 loss, so this is not a buying artifact.
Warehouse expense hit $39,957. That single account is most of the miss and almost certainly needs review for capital treatment or a timing fix.
Salaries ran $24,908, well above the $16,500 monthly run rate, likely a payroll timing or accrual catch-up.
Finance and accounting of $9,016 reflects the cleanup work in flight. The bank fell to $46,097.

Statement

Category	Jun	Jul	Change
Revenue	$281,514.09	$285,791.82	+$4,278
Cost of Goods Sold	$163,537.12	$141,053.88	($22,483)
Gross Profit	$117,976.97	$144,737.94	+$26,761
Advertising	$80,018.15	$75,073.84	($4,944)
Payroll & Benefits	$19,288.23	$28,806.58	+$9,518
Facility	$28,438.30	$50,012.37	+$21,574
Business Operations	$12,443.38	$13,668.23	+$1,225
Professional Svcs	$17,044.49	$22,080.44	+$5,036
Travel & Events	$2,748.77	$753.12	($1,996)
Fleet	$1,339.37	$1,059.31	($280)
Total Operating Expenses	$169,636.91	$201,242.12	+$31,605
Operating Income	($51,659.94)	($56,504.18)	($4,844)
Other Income / (Expense), net	$7,390.26	($6,826.80)	($14,217)
Net Income	($44,269.68)	($63,330.98)	($19,061)

Profit & Loss

August 2026

Cash Settled · August

$274,214.67

100% of $275,565.96 billed · $23,586.42 in the bank

Total Revenue

$275,565.96

($10,225.86) vs Jul

Gross Profit

$120,430.38

43.7% gross margin · 49.5% normalized

Operating Income

($27,628.53)

-10.0% operating margin

Net Income

($32,384.43)

-11.8% net margin

Performance

Revenue, Costs & Net Income

August 2026

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel

Key Observations

Net loss of $36,394. Levelled it is a $15,050 loss, better than June and July but still short of covering the cost base.
Advertising is still heavy at 24.4% of revenue. The ad ramp from May has not come back down, and it is the clearest lever on the P&L.
Warehouse eased back to $8,768, so the July spike looks like a one-time or timing item rather than a new run rate.
The bank is down to $21,833. Cash is the real constraint now, and it is worth watching closely into the fall.

Statement

Category	Jul	Aug	Change
Revenue	$285,791.82	$275,565.96	($10,226)
Cost of Goods Sold	$141,053.88	$155,135.58	+$14,082
Gross Profit	$144,737.94	$120,430.38	($24,308)
Advertising	$75,073.84	$66,227.94	($8,846)
Payroll & Benefits	$28,806.58	$19,821.43	($8,985)
Facility	$50,012.37	$20,418.24	($29,594)
Business Operations	$13,668.23	$10,801.46	($2,867)
Professional Svcs	$22,080.44	$19,493.06	($2,587)
Travel & Events	$753.12	$746.69	($6)
Fleet	$1,059.31	$2,392.90	+$1,334
Total Operating Expenses	$201,242.12	$148,058.91	($53,183)
Operating Income	($56,504.18)	($27,628.53)	+$28,876
Other Income / (Expense), net	($6,826.80)	($4,755.90)	+$2,071
Net Income	($63,330.98)	($32,384.43)	+$30,947

Profit & Loss

January through January 2026

Cash Settled · YTD thru Jan

$335,683.23

100% of $335,683.23 billed · $105,837.18 in the bank

Total Revenue

$335,683.23

1 month cumulative

Gross Profit

$189,003.55

56.3% gross margin · 52.6% normalized

Operating Income

$41,984.18

12.5% operating margin

Net Income

$35,177.21

10.5% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $335,683 through January, averaging $335,683 a month.
Gross profit of $189,004, a 56.3% margin. Levelled for purchase timing, 52.6%.
Operating expenses of $147,019, 43.8% of revenue, with advertising alone at $67,913 or 20.2%.
Net income of $35,177 on $335,683 of revenue.
Cash on hand $105,837, against credit cards of $203,842 and an SBA loan of $1,051,739.

Statement

Category	YTD thru Jan
Revenue	$335,683.23
Cost of Goods Sold	$146,679.68
Gross Profit	$189,003.55
Advertising	$67,912.82
Payroll & Benefits	$18,985.51
Facility	$13,599.09
Business Operations	$9,209.58
Professional Svcs	$14,808.05
Travel & Events	$803.96
Fleet	$1,392.82
Total Operating Expenses	$147,019.37
Operating Income	$41,984.18
Other Income / (Expense), net	($6,806.97)
Net Income	$35,177.21

Profit & Loss

January through February 2026

Cash Settled · YTD thru Feb

$633,988.06

100% of $632,632.34 billed · $109,073.35 in the bank

Total Revenue

$632,632.34

2 months cumulative

Gross Profit

$325,190.46

51.4% gross margin · 52.2% normalized

Operating Income

$50,189.41

7.9% operating margin

Net Income

$36,921.79

5.8% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $632,632 through February, averaging $316,316 a month.
Gross profit of $325,190, a 51.4% margin. Levelled for purchase timing, 52.2%.
Operating expenses of $275,001, 43.5% of revenue, with advertising alone at $120,958 or 19.1%.
Net income of $36,922 on $632,632 of revenue.
Cash on hand $109,073, against credit cards of $186,199 and an SBA loan of $1,051,739.

Statement

Category	YTD thru Feb
Revenue	$632,632.34
Cost of Goods Sold	$307,441.88
Gross Profit	$325,190.46
Advertising	$120,957.67
Payroll & Benefits	$38,195.24
Facility	$27,806.13
Business Operations	$20,453.25
Professional Svcs	$32,349.14
Travel & Events	$1,483.75
Fleet	$2,485.06
Total Operating Expenses	$275,001.05
Operating Income	$50,189.41
Other Income / (Expense), net	($13,267.62)
Net Income	$36,921.79

Profit & Loss

January through March 2026

Cash Settled · YTD thru Mar

$949,977.52

101% of $937,720.89 billed · $103,283.22 in the bank

Total Revenue

$937,720.89

3 months cumulative

Gross Profit

$463,264.14

49.4% gross margin · 52.2% normalized

Operating Income

$49,054.87

5.2% operating margin

Net Income

$28,642.51

3.1% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $937,721 through March, averaging $312,574 a month.
Gross profit of $463,264, a 49.4% margin. Levelled for purchase timing, 52.2%.
Operating expenses of $414,209, 44.2% of revenue, with advertising alone at $182,755 or 19.5%.
Net income of $28,643 on $937,721 of revenue.
Cash on hand $103,283, against credit cards of $178,013 and an SBA loan of $1,051,739.

Statement

Category	YTD thru Mar
Revenue	$937,720.89
Cost of Goods Sold	$474,456.75
Gross Profit	$463,264.14
Advertising	$182,754.84
Payroll & Benefits	$56,954.18
Facility	$41,296.38
Business Operations	$28,766.35
Professional Svcs	$54,011.64
Travel & Events	$2,454.07
Fleet	$3,313.21
Total Operating Expenses	$414,209.27
Operating Income	$49,054.87
Other Income / (Expense), net	($20,412.36)
Net Income	$28,642.51

Profit & Loss

January through April 2026

Cash Settled · YTD thru Apr

$1,234,171.18

99% of $1,245,311.12 billed · $68,692.89 in the bank

Total Revenue

$1,245,311.12

4 months cumulative

Gross Profit

$650,631.08

52.2% gross margin · 51.7% normalized

Operating Income

$104,253.53

8.4% operating margin

Net Income

$77,581.01

6.2% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $1,245,311 through April, averaging $311,328 a month.
Gross profit of $650,631, a 52.2% margin. Levelled for purchase timing, 51.7%.
Operating expenses of $546,378, 43.9% of revenue, with advertising alone at $241,505 or 19.4%.
Net income of $77,581 on $1,245,311 of revenue.
Cash on hand $68,693, against credit cards of $174,447 and an SBA loan of $1,051,739.

Statement

Category	YTD thru Apr
Revenue	$1,245,311.12
Cost of Goods Sold	$594,680.04
Gross Profit	$650,631.08
Advertising	$241,505.10
Payroll & Benefits	$75,687.84
Facility	$55,082.82
Business Operations	$37,016.50
Professional Svcs	$71,122.92
Travel & Events	$2,912.57
Fleet	$6,234.10
Total Operating Expenses	$546,377.55
Operating Income	$104,253.53
Other Income / (Expense), net	($26,672.52)
Net Income	$77,581.01

Profit & Loss

January through May 2026

Cash Settled · YTD thru May

$1,562,842.93

100% of $1,562,487.48 billed · $98,825.79 in the bank

Total Revenue

$1,562,487.48

5 months cumulative

Gross Profit

$843,139.25

54.0% gross margin · 51.7% normalized

Operating Income

$154,282.82

9.9% operating margin

Net Income

$122,083.67

7.8% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $1,562,487 through May, averaging $312,497 a month.
Gross profit of $843,139, a 54.0% margin. Levelled for purchase timing, 51.7%.
Operating expenses of $688,856, 44.1% of revenue, with advertising alone at $311,862 or 20.0%.
Net income of $122,084 on $1,562,487 of revenue.
Cash on hand $98,826, against credit cards of $184,086 and an SBA loan of $1,051,739.

Statement

Category	YTD thru May
Revenue	$1,562,487.48
Cost of Goods Sold	$719,348.23
Gross Profit	$843,139.25
Advertising	$311,862.03
Payroll & Benefits	$95,462.97
Facility	$67,631.26
Business Operations	$44,968.57
Professional Svcs	$87,977.76
Travel & Events	$7,975.52
Fleet	$7,218.44
Total Operating Expenses	$688,856.43
Operating Income	$154,282.82
Other Income / (Expense), net	($32,199.15)
Net Income	$122,083.67

Profit & Loss

January through June 2026

Cash Settled · YTD thru Jun

$1,853,186.53

100% of $1,844,001.57 billed · $105,601.23 in the bank

Total Revenue

$1,844,001.57

6 months cumulative

Gross Profit

$961,116.22

52.1% gross margin · 51.2% normalized

Operating Income

$102,622.88

5.6% operating margin

Net Income

$77,813.99

4.2% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $1,844,002 through June, averaging $307,334 a month.
Gross profit of $961,116, a 52.1% margin. Levelled for purchase timing, 51.2%.
Operating expenses of $858,493, 46.6% of revenue, with advertising alone at $391,880 or 21.3%.
Net income of $77,814 on $1,844,002 of revenue.
Cash on hand $105,601, against credit cards of $188,842 and an SBA loan of $1,051,739.

Statement

Category	YTD thru Jun
Revenue	$1,844,001.57
Cost of Goods Sold	$882,885.35
Gross Profit	$961,116.22
Advertising	$391,880.18
Payroll & Benefits	$114,751.20
Facility	$96,069.56
Business Operations	$57,411.95
Professional Svcs	$105,022.25
Travel & Events	$10,724.29
Fleet	$8,557.81
Total Operating Expenses	$858,493.34
Operating Income	$102,622.88
Other Income / (Expense), net	($24,808.89)
Net Income	$77,813.99

Profit & Loss

January through July 2026

Cash Settled · YTD thru Jul

$2,125,505.02

100% of $2,129,793.39 billed · $46,097.05 in the bank

Total Revenue

$2,129,793.39

7 months cumulative

Gross Profit

$1,105,854.16

51.9% gross margin · 51.2% normalized

Operating Income

$46,118.70

2.2% operating margin

Net Income

$14,483.01

0.7% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $2,129,793 through July, averaging $304,256 a month.
Gross profit of $1,105,854, a 51.9% margin. Levelled for purchase timing, 51.2%.
Operating expenses of $1,059,735, 49.8% of revenue, with advertising alone at $466,954 or 21.9%.
Net income of $14,483 on $2,129,793 of revenue.
Cash on hand $46,097, against credit cards of $222,955 and an SBA loan of $1,051,739.

Statement

Category	YTD thru Jul
Revenue	$2,129,793.39
Cost of Goods Sold	$1,023,939.23
Gross Profit	$1,105,854.16
Advertising	$466,954.02
Payroll & Benefits	$143,557.78
Facility	$146,081.93
Business Operations	$71,080.18
Professional Svcs	$127,102.69
Travel & Events	$11,477.41
Fleet	$9,617.12
Total Operating Expenses	$1,059,735.46
Operating Income	$46,118.70
Other Income / (Expense), net	($31,635.69)
Net Income	$14,483.01

Profit & Loss

January through August 2026

Cash Settled · YTD thru Aug

$2,399,719.69

100% of $2,405,359.35 billed · $23,586.42 in the bank

Total Revenue

$2,405,359.35

8 months cumulative

Gross Profit

$1,226,284.54

51.0% gross margin · 51.0% normalized

Operating Income

$18,490.17

0.8% operating margin

Net Income

($17,901.42)

-0.7% net margin

Performance

Revenue, Costs & Net Income

Cumulative

Operating Expense Breakdown

Where revenue comes from

Net Revenue by Channel, cumulative

Key Observations

Revenue of $2,405,359 through August, averaging $300,670 a month.
Gross profit of $1,226,285, a 51.0% margin. Levelled for purchase timing, 51.0%.
Operating expenses of $1,207,794, 50.2% of revenue, with advertising alone at $533,182 or 22.2%.
Net loss of ($17,901) on $2,405,359 of revenue.
Cash on hand $23,586, against credit cards of $216,812 and an SBA loan of $1,051,739.

Statement

Category	YTD thru Aug
Revenue	$2,405,359.35
Cost of Goods Sold	$1,179,074.81
Gross Profit	$1,226,284.54
Advertising	$533,181.96
Payroll & Benefits	$163,379.21
Facility	$166,500.17
Business Operations	$81,881.64
Professional Svcs	$146,595.75
Travel & Events	$12,224.10
Fleet	$12,010.02
Total Operating Expenses	$1,207,794.37
Operating Income	$18,490.17
Other Income / (Expense), net	($36,391.59)
Net Income	($17,901.42)

Full Profit & Loss

January 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	January	YTD thru Jan
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$105,976.52	$105,976.52
41102 Amazon.com US Shipping	$55.61	$55.61
41103 Amazon.com US Reimbursement	$870.69	$870.69
41151 Amazon.ca Canada Sales	$205.40	$205.40
41152 Amazon.ca Canada Shipping	$0.00	$0.00
41153 Amazon.ca Canada Reimbursement	$0.00	$0.00
41154 Amazon.ca Canada Refunds	$0.00	$0.00
41191 Amazon.mx Mexico Sales	$78.55	$78.55
41192 Amazon.mx Mexico Shipping	$1.75	$1.75
41194 Amazon.mx Mexico Refunds	($16.71)	($16.71)
Total 41100 Amazon Sales USD	$107,171.81	$107,171.81
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$205.40	$205.40
41152 Amazon.ca Canada Shipping	$0.00	$0.00
41153 Amazon.ca Canada Reimbursement	$0.00	$0.00
41154 Amazon.ca Canada Refunds	$0.00	$0.00
Total 41150 Amazon Canada	$205.40	$205.40
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$78.55	$78.55
41192 Amazon.mx Mexico Shipping	$1.75	$1.75
41194 Amazon.mx Mexico Refunds	($16.71)	($16.71)
Total 41190 Amazon Mexico	$63.59	$63.59
41200 The Enhanced Male
41201 TEM Sales	$158,618.43	$158,618.43
41202 TEM Shipping Income	$10,811.75	$10,811.75
41203 TEM Discounts	($25,596.75)	($25,596.75)
41204 TEM Refunds	($2,585.28)	($2,585.28)
Total 41200 The Enhanced Male	$141,248.15	$141,248.15
41300 Lynk Pleasure
41301 LP Sales	$30,598.54	$30,598.54
41302 LP Shipping Income	$2,361.09	$2,361.09
41303 LP Discounts	($5,603.56)	($5,603.56)
41304 LP Refunds	($455.94)	($455.94)
41305 LP Wholesale	$2,803.02	$2,803.02
Total 41300 Lynk Pleasure	$29,703.15	$29,703.15
41400 Lynk Performance
41401 Lynk PF Sales	$40,615.16	$40,615.16
41402 Lynk PF Shipping Income	$5,284.80	$5,284.80
41403 Lynk PF Discounts	($7,047.82)	($7,047.82)
41404 Lynk PF Refunds	($1,027.87)	($1,027.87)
Total 41400 Lynk Performance	$37,824.27	$37,824.27
42000 Other Sales Channels
42100 Ebay Sales	$16,866.85	$16,866.85
42400 Other Services Income	$2,869.00	$2,869.00
Total 42000 Other Sales Channels	$19,735.85	$19,735.85
Total Income	$335,683.23	$335,683.23
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$32,751.39	$32,751.39
51102 Amazon.com US Seller Fees	$15,527.67	$15,527.67
51202 Amazon.ca Canada Seller Fees	$136.50	$136.50
51301 Amazon.mx Mexico FBA Fees	$43.55	$43.55
51302 Amazon.mx Mexico Seller Fees	$9.77	$9.77
Total Amazon COGS	$48,468.88	$48,468.88
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$57,765.37	$57,765.37
52002 Freight In (COGS)	$355.58	$355.58
52003 Shipping & Delivery (COGS)	$26,744.66	$26,744.66
52004 Dropshipping (COGS)	$13,345.19	$13,345.19
52005 Other Services COGS	$0.00	$0.00
Total Other Channels COGS	$98,210.80	$98,210.80
Total Cost of Goods Sold	$146,679.68	$146,679.68
Gross Profit 56.3%	$189,003.55	$189,003.55
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$419.22	$419.22
60150 Advertising - Email Marketing	$1,535.60	$1,535.60
60200 Advertising - Affiliates	$1,750.00	$1,750.00
60400 Advertising - YouTube	$13.99	$13.99
60450 Advertising - Print--Media-Videography-Photography	$0.00	$0.00
60600 Advertising - Amazon.com US Promotions	$1,098.24	$1,098.24
60650 Advertising - Amazon.ca Canada Promotions	$0.00	$0.00
60675 Advertising - Amazon.mx Mexico Promotions	$1.75	$1.75
60700 Advertising - Ebay Promotions	$3,181.71	$3,181.71
60800 Advertising - Management / Contractor	$6,480.00	$6,480.00
60850 Advertising - Customer Service/Email Software	$120.00	$120.00
61101 Google Ads	$32,110.52	$32,110.52
61102 Facebook/Meta Ads	$5,694.51	$5,694.51
61103 Bing Ads	$0.00	$0.00
61104 Amazon Ads	$9,915.96	$9,915.96
61201 Elevar – website tracking software	$450.00	$450.00
61202 Shopify – ecommerce/shopping cart platform	$4,837.32	$4,837.32
61203 Personizely – website software	$225.00	$225.00
61204 ChannelReply – email/customer communication software	$79.00	$79.00
Total 60000 Advertising	$67,912.82	$67,912.82
65000 Employee Related
65101 Salaries & Wages	$16,434.52	$16,434.52
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$630.00	$630.00
65202 Workers' Comp Insurance	$0.00	$0.00
65203 401(k) Employer Contribution	$0.00	$0.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,688.52	$1,688.52
65205 Payroll Administrative Related Fees	$104.00	$104.00
65206 Group Life Insurance	$0.00	$0.00
65306 Other Employee Benefits	$128.47	$128.47
Total 65000 Employee Related	$18,985.51	$18,985.51
70000 Facility
70025 Rent & Lease	$8,236.00	$8,236.00
70050 Building Maintenance & Repairs	$0.00	$0.00
70100 Utilities--Water, Gas, Electric	$559.66	$559.66
70150 Telephone Landlines, Internet, & TV Subscriptions	$246.42	$246.42
70200 General Liability Insurance	$2,231.52	$2,231.52
70250 Janitorial	$120.00	$120.00
70500 Warehouse Expenses	$2,205.49	$2,205.49
Total 70000 Facility	$13,599.09	$13,599.09
75000 Fleet
75050 Vehicle Repairs & Maintenance	$0.00	$0.00
75200 Fuel	$194.07	$194.07
75250 Vehicle License & Registration	$834.00	$834.00
75300 Vehicle Insurance	$364.75	$364.75
Total 75000 Fleet	$1,392.82	$1,392.82
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$3,058.60	$3,058.60
81140 Software Licensing	$1,774.70	$1,774.70
81150 Dues & Non-software Subscriptions	$4,265.04	$4,265.04
81160 Permits & Licenses-Business Registration	$111.24	$111.24
81180 Communication & Cell Phone/Data/Internet	$0.00	$0.00
Total 81100 Business Operations	$9,209.58	$9,209.58
82100 Professional Services
82110 Finance & Accounting	$945.00	$945.00
82120 Legal	$0.00	$0.00
82150 IT Services	$0.00	$0.00
82160 CMO-Marketing Services	$3,000.00	$3,000.00
82170 Admin Services	$4,157.40	$4,157.40
82180 SEO-Content Writing Services	$4,875.65	$4,875.65
82200 Medical Director Services	$0.00	$0.00
82210 Website Development / Contractors	$1,830.00	$1,830.00
Total 82100 Professional Services	$14,808.05	$14,808.05
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$0.00	$0.00
83131 Shared Rides -Uber / Lyft / Waymo	$0.00	$0.00
83400 Employee Events/Staff Appreciation Functions	$803.96	$803.96
Total 83000 Travel & Entertainment	$803.96	$803.96
Total Operating Expenses	$147,019.37	$147,019.37
Net Operating Income 12.5%	$41,984.18	$41,984.18
Other Income
91050 Interest Income	$212.53	$212.53
91450 Prior Year Tax Refunds	$0.00	$0.00
Total Other Income	$212.53	$212.53
Other Expenses
92050 Interest Expense	$7,019.46	$7,019.46
92800 Franchise & Other Taxes - Current	$0.00	$0.00
99900 Exchange Gain or Loss	$0.04	$0.04
Total Other Expenses	$7,019.50	$7,019.50
Net Other Income	($6,806.97)	($6,806.97)
NET INCOME 10.5%	$35,177.21	$35,177.21

Full Profit & Loss

February 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	February	YTD thru Feb
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$93,947.20	$199,923.72
41102 Amazon.com US Shipping	$19.84	$75.45
41103 Amazon.com US Reimbursement	($613.84)	$256.85
41151 Amazon.ca Canada Sales	$220.19	$425.59
41152 Amazon.ca Canada Shipping	$2.53	$2.53
41153 Amazon.ca Canada Reimbursement	$0.00	$0.00
41154 Amazon.ca Canada Refunds	$0.00	$0.00
41191 Amazon.mx Mexico Sales	$62.54	$141.09
41192 Amazon.mx Mexico Shipping	$7.11	$8.86
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41100 Amazon Sales USD	$93,645.57	$200,817.38
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$220.19	$425.59
41152 Amazon.ca Canada Shipping	$2.53	$2.53
41153 Amazon.ca Canada Reimbursement	$0.00	$0.00
41154 Amazon.ca Canada Refunds	$0.00	$0.00
Total 41150 Amazon Canada	$222.72	$428.12
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$62.54	$141.09
41192 Amazon.mx Mexico Shipping	$7.11	$8.86
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41190 Amazon Mexico	$69.65	$133.24
41200 The Enhanced Male
41201 TEM Sales	$117,954.24	$276,572.67
41202 TEM Shipping Income	$8,667.89	$19,479.64
41203 TEM Discounts	($8,969.28)	($34,566.03)
41204 TEM Refunds	($841.02)	($3,426.30)
Total 41200 The Enhanced Male	$116,811.83	$258,059.98
41300 Lynk Pleasure
41301 LP Sales	$22,729.87	$53,328.41
41302 LP Shipping Income	$2,104.57	$4,465.66
41303 LP Discounts	($1,905.13)	($7,508.69)
41304 LP Refunds	($477.96)	($933.90)
41305 LP Wholesale	$986.44	$3,789.46
Total 41300 Lynk Pleasure	$23,437.79	$53,140.94
41400 Lynk Performance
41401 Lynk PF Sales	$42,404.85	$83,020.01
41402 Lynk PF Shipping Income	$4,091.81	$9,376.61
41403 Lynk PF Discounts	($3,874.56)	($10,922.38)
41404 Lynk PF Refunds	($485.01)	($1,512.88)
Total 41400 Lynk Performance	$42,137.09	$79,961.36
42000 Other Sales Channels
42100 Ebay Sales	$14,121.83	$30,988.68
42400 Other Services Income	$6,795.00	$9,664.00
Total 42000 Other Sales Channels	$20,916.83	$40,652.68
Total Income	$296,949.11	$632,632.34
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$30,041.73	$62,793.12
51102 Amazon.com US Seller Fees	$13,726.10	$29,253.77
51202 Amazon.ca Canada Seller Fees	$137.06	$273.56
51301 Amazon.mx Mexico FBA Fees	$33.56	$77.11
51302 Amazon.mx Mexico Seller Fees	$9.39	$19.16
Total Amazon COGS	$43,947.84	$92,416.72
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$79,714.56	$137,479.93
52002 Freight In (COGS)	$1,067.50	$1,423.08
52003 Shipping & Delivery (COGS)	$23,558.54	$50,303.20
52004 Dropshipping (COGS)	$9,717.71	$23,062.90
52005 Other Services COGS	$2,756.05	$2,756.05
Total Other Channels COGS	$116,814.36	$215,025.16
Total Cost of Goods Sold	$160,762.20	$307,441.88
Gross Profit 45.9%	$136,186.91	$325,190.46
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$0.00	$419.22
60150 Advertising - Email Marketing	$1,276.56	$2,812.16
60200 Advertising - Affiliates	$1,250.00	$3,000.00
60400 Advertising - YouTube	$82.99	$96.98
60450 Advertising - Print--Media-Videography-Photography	$0.00	$0.00
60600 Advertising - Amazon.com US Promotions	$1,550.20	$2,648.44
60650 Advertising - Amazon.ca Canada Promotions	$2.53	$2.53
60675 Advertising - Amazon.mx Mexico Promotions	$7.11	$8.86
60700 Advertising - Ebay Promotions	$3,281.14	$6,462.85
60800 Advertising - Management / Contractor	$4,480.00	$10,960.00
60850 Advertising - Customer Service/Email Software	$120.00	$240.00
61101 Google Ads	$22,573.66	$54,684.18
61102 Facebook/Meta Ads	$6,244.14	$11,938.65
61103 Bing Ads	$0.00	$0.00
61104 Amazon Ads	$6,007.51	$15,923.47
61201 Elevar – website tracking software	$450.00	$900.00
61202 Shopify – ecommerce/shopping cart platform	$5,415.01	$10,252.33
61203 Personizely – website software	$225.00	$450.00
61204 ChannelReply – email/customer communication software	$79.00	$158.00
Total 60000 Advertising	$53,044.85	$120,957.67
65000 Employee Related
65101 Salaries & Wages	$16,599.46	$33,033.98
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$480.00	$1,110.00
65202 Workers' Comp Insurance	$426.06	$426.06
65203 401(k) Employer Contribution	$0.00	$0.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,301.74	$2,990.26
65205 Payroll Administrative Related Fees	$104.00	$208.00
65206 Group Life Insurance	$170.00	$170.00
65306 Other Employee Benefits	$128.47	$256.94
Total 65000 Employee Related	$19,209.73	$38,195.24
70000 Facility
70025 Rent & Lease	$8,236.00	$16,472.00
70050 Building Maintenance & Repairs	$693.91	$693.91
70100 Utilities--Water, Gas, Electric	$219.82	$779.48
70150 Telephone Landlines, Internet, & TV Subscriptions	$276.38	$522.80
70200 General Liability Insurance	$2,329.37	$4,560.89
70250 Janitorial	$0.00	$120.00
70500 Warehouse Expenses	$2,451.56	$4,657.05
Total 70000 Facility	$14,207.04	$27,806.13
75000 Fleet
75050 Vehicle Repairs & Maintenance	$0.00	$0.00
75200 Fuel	$498.73	$692.80
75250 Vehicle License & Registration	$0.00	$834.00
75300 Vehicle Insurance	$593.51	$958.26
Total 75000 Fleet	$1,092.24	$2,485.06
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$5,603.36	$8,661.96
81140 Software Licensing	$2,150.32	$3,925.02
81150 Dues & Non-software Subscriptions	$3,468.33	$7,733.37
81160 Permits & Licenses-Business Registration	$0.00	$111.24
81180 Communication & Cell Phone/Data/Internet	$21.66	$21.66
Total 81100 Business Operations	$11,243.67	$20,453.25
82100 Professional Services
82110 Finance & Accounting	$1,447.49	$2,392.49
82120 Legal	$0.00	$0.00
82150 IT Services	$0.00	$0.00
82160 CMO-Marketing Services	$3,000.00	$6,000.00
82170 Admin Services	$1,380.00	$5,537.40
82180 SEO-Content Writing Services	$3,644.65	$8,520.30
82200 Medical Director Services	$0.00	$0.00
82210 Website Development / Contractors	$8,068.95	$9,898.95
Total 82100 Professional Services	$17,541.09	$32,349.14
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$514.80	$514.80
83131 Shared Rides -Uber / Lyft / Waymo	$0.00	$0.00
83400 Employee Events/Staff Appreciation Functions	$164.99	$968.95
Total 83000 Travel & Entertainment	$679.79	$1,483.75
Total Operating Expenses	$127,981.68	$275,001.05
Net Operating Income 2.8%	$8,205.23	$50,189.41
Other Income
91050 Interest Income	$165.21	$377.74
91450 Prior Year Tax Refunds	$0.00	$0.00
Total Other Income	$165.21	$377.74
Other Expenses
92050 Interest Expense	$6,625.89	$13,645.35
92800 Franchise & Other Taxes - Current	$0.00	$0.00
99900 Exchange Gain or Loss	($0.03)	$0.01
Total Other Expenses	$6,625.86	$13,645.36
Net Other Income	($6,460.65)	($13,267.62)
NET INCOME 0.6%	$1,744.58	$36,921.79

Full Profit & Loss

March 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	March	YTD thru Mar
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$98,121.17	$298,044.89
41102 Amazon.com US Shipping	$48.24	$123.69
41103 Amazon.com US Reimbursement	$653.10	$909.95
41151 Amazon.ca Canada Sales	$445.07	$870.66
41152 Amazon.ca Canada Shipping	$2.81	$5.34
41153 Amazon.ca Canada Reimbursement	$0.00	$0.00
41154 Amazon.ca Canada Refunds	($25.75)	($25.75)
41191 Amazon.mx Mexico Sales	$58.50	$199.59
41192 Amazon.mx Mexico Shipping	$8.43	$17.29
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41100 Amazon Sales USD	$99,311.57	$300,128.95
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$445.07	$870.66
41152 Amazon.ca Canada Shipping	$2.81	$5.34
41153 Amazon.ca Canada Reimbursement	$0.00	$0.00
41154 Amazon.ca Canada Refunds	($25.75)	($25.75)
Total 41150 Amazon Canada	$422.13	$850.25
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$58.50	$199.59
41192 Amazon.mx Mexico Shipping	$8.43	$17.29
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41190 Amazon Mexico	$66.93	$200.17
41200 The Enhanced Male
41201 TEM Sales	$115,283.33	$391,856.00
41202 TEM Shipping Income	$7,669.35	$27,148.99
41203 TEM Discounts	($7,886.05)	($42,452.08)
41204 TEM Refunds	($1,880.07)	($5,306.37)
Total 41200 The Enhanced Male	$113,186.56	$371,246.54
41300 Lynk Pleasure
41301 LP Sales	$24,383.38	$77,711.79
41302 LP Shipping Income	$2,441.03	$6,906.69
41303 LP Discounts	($2,076.26)	($9,584.95)
41304 LP Refunds	($231.59)	($1,165.49)
41305 LP Wholesale	$2,678.63	$6,468.09
Total 41300 Lynk Pleasure	$27,195.19	$80,336.13
41400 Lynk Performance
41401 Lynk PF Sales	$44,417.88	$127,437.89
41402 Lynk PF Shipping Income	$4,946.28	$14,322.89
41403 Lynk PF Discounts	($4,197.24)	($15,119.62)
41404 Lynk PF Refunds	($653.42)	($2,166.30)
Total 41400 Lynk Performance	$44,513.50	$124,474.86
42000 Other Sales Channels
42100 Ebay Sales	$16,502.73	$47,491.41
42400 Other Services Income	$4,379.00	$14,043.00
Total 42000 Other Sales Channels	$20,881.73	$61,534.41
Total Income	$305,088.55	$937,720.89
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$31,743.91	$94,537.03
51102 Amazon.com US Seller Fees	$14,288.43	$43,542.20
51202 Amazon.ca Canada Seller Fees	$260.62	$534.18
51301 Amazon.mx Mexico FBA Fees	$31.64	$108.75
51302 Amazon.mx Mexico Seller Fees	$8.78	$27.94
Total Amazon COGS	$46,333.38	$138,750.10
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$84,842.07	$222,322.00
52002 Freight In (COGS)	$1,650.94	$3,074.02
52003 Shipping & Delivery (COGS)	$25,509.76	$75,812.96
52004 Dropshipping (COGS)	$8,678.72	$31,741.62
52005 Other Services COGS	$0.00	$2,756.05
Total Other Channels COGS	$120,681.49	$335,706.65
Total Cost of Goods Sold	$167,014.87	$474,456.75
Gross Profit 45.3%	$138,073.68	$463,264.14
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$0.00	$419.22
60150 Advertising - Email Marketing	$1,202.00	$4,014.16
60200 Advertising - Affiliates	$1,250.00	$4,250.00
60400 Advertising - YouTube	$13.99	$110.97
60450 Advertising - Print--Media-Videography-Photography	$300.00	$300.00
60600 Advertising - Amazon.com US Promotions	$1,053.52	$3,701.96
60650 Advertising - Amazon.ca Canada Promotions	$2.81	$5.34
60675 Advertising - Amazon.mx Mexico Promotions	$8.43	$17.29
60700 Advertising - Ebay Promotions	$3,739.24	$10,202.09
60800 Advertising - Management / Contractor	$4,580.00	$15,540.00
60850 Advertising - Customer Service/Email Software	$120.00	$360.00
61101 Google Ads	$22,690.11	$77,374.29
61102 Facebook/Meta Ads	$8,969.85	$20,908.50
61103 Bing Ads	$2,481.87	$2,481.87
61104 Amazon Ads	$9,551.16	$25,474.63
61201 Elevar – website tracking software	$450.00	$1,350.00
61202 Shopify – ecommerce/shopping cart platform	$5,080.19	$15,332.52
61203 Personizely – website software	$225.00	$675.00
61204 ChannelReply – email/customer communication software	$79.00	$237.00
Total 60000 Advertising	$61,797.17	$182,754.84
65000 Employee Related
65101 Salaries & Wages	$16,996.48	$50,030.46
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$60.00	$1,170.00
65202 Workers' Comp Insurance	$0.00	$426.06
65203 401(k) Employer Contribution	$0.00	$0.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,299.99	$4,290.25
65205 Payroll Administrative Related Fees	$104.00	$312.00
65206 Group Life Insurance	$170.00	$340.00
65306 Other Employee Benefits	$128.47	$385.41
Total 65000 Employee Related	$18,758.94	$56,954.18
70000 Facility
70025 Rent & Lease	$8,236.00	$24,708.00
70050 Building Maintenance & Repairs	$0.00	$693.91
70100 Utilities--Water, Gas, Electric	$753.80	$1,533.28
70150 Telephone Landlines, Internet, & TV Subscriptions	$286.27	$809.07
70200 General Liability Insurance	$2,329.37	$6,890.26
70250 Janitorial	$120.00	$240.00
70500 Warehouse Expenses	$1,764.81	$6,421.86
Total 70000 Facility	$13,490.25	$41,296.38
75000 Fleet
75050 Vehicle Repairs & Maintenance	$0.00	$0.00
75200 Fuel	$464.10	$1,156.90
75250 Vehicle License & Registration	$0.00	$834.00
75300 Vehicle Insurance	$364.05	$1,322.31
Total 75000 Fleet	$828.15	$3,313.21
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$2,419.29	$11,081.25
81140 Software Licensing	$4,121.18	$8,046.20
81150 Dues & Non-software Subscriptions	$1,639.30	$9,372.67
81160 Permits & Licenses-Business Registration	$0.00	$111.24
81180 Communication & Cell Phone/Data/Internet	$133.33	$154.99
Total 81100 Business Operations	$8,313.10	$28,766.35
82100 Professional Services
82110 Finance & Accounting	$2,527.50	$4,919.99
82120 Legal	$0.00	$0.00
82150 IT Services	$0.00	$0.00
82160 CMO-Marketing Services	$3,000.00	$9,000.00
82170 Admin Services	$3,940.00	$9,477.40
82180 SEO-Content Writing Services	$2,500.00	$11,020.30
82200 Medical Director Services	$0.00	$0.00
82210 Website Development / Contractors	$9,695.00	$19,593.95
Total 82100 Professional Services	$21,662.50	$54,011.64
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$0.00	$514.80
83131 Shared Rides -Uber / Lyft / Waymo	$0.00	$0.00
83400 Employee Events/Staff Appreciation Functions	$970.32	$1,939.27
Total 83000 Travel & Entertainment	$970.32	$2,454.07
Total Operating Expenses	$139,208.22	$414,209.27
Net Operating Income -0.4%	($1,134.54)	$49,054.87
Other Income
91050 Interest Income	$178.20	$555.94
91450 Prior Year Tax Refunds	$0.00	$0.00
Total Other Income	$178.20	$555.94
Other Expenses
92050 Interest Expense	$6,522.94	$20,168.29
92800 Franchise & Other Taxes - Current	$800.00	$800.00
99900 Exchange Gain or Loss	$0.00	$0.01
Total Other Expenses	$7,322.94	$20,968.30
Net Other Income	($7,144.74)	($20,412.36)
NET INCOME -2.7%	($8,279.28)	$28,642.51

Full Profit & Loss

April 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	April	YTD thru Apr
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$99,045.96	$397,090.85
41102 Amazon.com US Shipping	$44.53	$168.22
41103 Amazon.com US Reimbursement	$297.55	$1,207.50
41151 Amazon.ca Canada Sales	$492.27	$1,362.93
41152 Amazon.ca Canada Shipping	$8.48	$13.82
41153 Amazon.ca Canada Reimbursement	$12.60	$12.60
41154 Amazon.ca Canada Refunds	($14.34)	($40.09)
41191 Amazon.mx Mexico Sales	$17.02	$216.61
41192 Amazon.mx Mexico Shipping	$4.87	$22.16
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41100 Amazon Sales USD	$99,908.94	$400,037.89
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$492.27	$1,362.93
41152 Amazon.ca Canada Shipping	$8.48	$13.82
41153 Amazon.ca Canada Reimbursement	$12.60	$12.60
41154 Amazon.ca Canada Refunds	($14.34)	($40.09)
Total 41150 Amazon Canada	$499.01	$1,349.26
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$17.02	$216.61
41192 Amazon.mx Mexico Shipping	$4.87	$22.16
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41190 Amazon Mexico	$21.89	$222.06
41200 The Enhanced Male
41201 TEM Sales	$112,824.42	$504,680.42
41202 TEM Shipping Income	$8,435.55	$35,584.54
41203 TEM Discounts	($8,536.43)	($50,988.51)
41204 TEM Refunds	($4,952.66)	($10,259.03)
Total 41200 The Enhanced Male	$107,770.88	$479,017.42
41300 Lynk Pleasure
41301 LP Sales	$24,443.91	$102,155.70
41302 LP Shipping Income	$2,711.34	$9,618.03
41303 LP Discounts	($2,132.78)	($11,717.73)
41304 LP Refunds	($963.99)	($2,129.48)
41305 LP Wholesale	$821.08	$7,289.17
Total 41300 Lynk Pleasure	$24,879.56	$105,215.69
41400 Lynk Performance
41401 Lynk PF Sales	$51,356.54	$178,794.43
41402 Lynk PF Shipping Income	$4,406.92	$18,729.81
41403 Lynk PF Discounts	($3,860.42)	($18,980.04)
41404 Lynk PF Refunds	($1,659.82)	($3,826.12)
Total 41400 Lynk Performance	$50,243.22	$174,718.08
42000 Other Sales Channels
42100 Ebay Sales	$16,633.63	$64,125.04
42400 Other Services Income	$8,154.00	$22,197.00
Total 42000 Other Sales Channels	$24,787.63	$86,322.04
Total Income	$307,590.23	$1,245,311.12
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$29,843.03	$124,380.06
51102 Amazon.com US Seller Fees	$13,908.45	$57,450.65
51202 Amazon.ca Canada Seller Fees	$256.35	$790.53
51301 Amazon.mx Mexico FBA Fees	$9.31	$118.06
51302 Amazon.mx Mexico Seller Fees	$2.55	$30.49
Total Amazon COGS	$44,019.69	$182,769.79
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$31,529.00	$253,851.00
52002 Freight In (COGS)	$6,550.98	$9,625.00
52003 Shipping & Delivery (COGS)	$26,652.17	$102,465.13
52004 Dropshipping (COGS)	$9,396.45	$41,138.07
52005 Other Services COGS	$2,075.00	$4,831.05
Total Other Channels COGS	$76,203.60	$411,910.25
Total Cost of Goods Sold	$120,223.29	$594,680.04
Gross Profit 60.9%	$187,366.94	$650,631.08
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$0.00	$419.22
60150 Advertising - Email Marketing	$1,258.00	$5,272.16
60200 Advertising - Affiliates	$1,250.00	$5,500.00
60400 Advertising - YouTube	$82.99	$193.96
60450 Advertising - Print--Media-Videography-Photography	$0.00	$300.00
60600 Advertising - Amazon.com US Promotions	$1,033.41	$4,735.37
60650 Advertising - Amazon.ca Canada Promotions	$8.48	$13.82
60675 Advertising - Amazon.mx Mexico Promotions	$4.87	$22.16
60700 Advertising - Ebay Promotions	$3,725.91	$13,928.00
60800 Advertising - Management / Contractor	$4,880.00	$20,420.00
60850 Advertising - Customer Service/Email Software	$120.00	$480.00
61101 Google Ads	$24,007.75	$101,382.04
61102 Facebook/Meta Ads	$7,863.21	$28,771.71
61103 Bing Ads	$0.00	$2,481.87
61104 Amazon Ads	$9,757.49	$35,232.12
61201 Elevar – website tracking software	$450.00	$1,800.00
61202 Shopify – ecommerce/shopping cart platform	$4,004.15	$19,336.67
61203 Personizely – website software	$225.00	$900.00
61204 ChannelReply – email/customer communication software	$79.00	$316.00
Total 60000 Advertising	$58,750.26	$241,505.10
65000 Employee Related
65101 Salaries & Wages	$17,033.00	$67,063.46
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$0.00	$1,170.00
65202 Workers' Comp Insurance	$0.00	$426.06
65203 401(k) Employer Contribution	$0.00	$0.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,298.19	$5,588.44
65205 Payroll Administrative Related Fees	$104.00	$416.00
65206 Group Life Insurance	$170.00	$510.00
65306 Other Employee Benefits	$128.47	$513.88
Total 65000 Employee Related	$18,733.66	$75,687.84
70000 Facility
70025 Rent & Lease	$8,236.00	$32,944.00
70050 Building Maintenance & Repairs	$0.00	$693.91
70100 Utilities--Water, Gas, Electric	$627.99	$2,161.27
70150 Telephone Landlines, Internet, & TV Subscriptions	$241.12	$1,050.19
70200 General Liability Insurance	$2,329.37	$9,219.63
70250 Janitorial	$120.00	$360.00
70500 Warehouse Expenses	$2,231.96	$8,653.82
Total 70000 Facility	$13,786.44	$55,082.82
75000 Fleet
75050 Vehicle Repairs & Maintenance	$1,643.54	$1,643.54
75200 Fuel	$918.30	$2,075.20
75250 Vehicle License & Registration	$0.00	$834.00
75300 Vehicle Insurance	$359.05	$1,681.36
Total 75000 Fleet	$2,920.89	$6,234.10
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$3,508.59	$14,589.84
81140 Software Licensing	$3,138.01	$11,184.21
81150 Dues & Non-software Subscriptions	$1,308.84	$10,681.51
81160 Permits & Licenses-Business Registration	$0.00	$111.24
81180 Communication & Cell Phone/Data/Internet	$294.71	$449.70
Total 81100 Business Operations	$8,250.15	$37,016.50
82100 Professional Services
82110 Finance & Accounting	$3,732.28	$8,652.27
82120 Legal	$299.00	$299.00
82150 IT Services	$0.00	$0.00
82160 CMO-Marketing Services	$3,000.00	$12,000.00
82170 Admin Services	$2,930.00	$12,407.40
82180 SEO-Content Writing Services	$2,850.00	$13,870.30
82200 Medical Director Services	$0.00	$0.00
82210 Website Development / Contractors	$4,300.00	$23,893.95
Total 82100 Professional Services	$17,111.28	$71,122.92
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$0.00	$514.80
83131 Shared Rides -Uber / Lyft / Waymo	$0.00	$0.00
83400 Employee Events/Staff Appreciation Functions	$458.50	$2,397.77
Total 83000 Travel & Entertainment	$458.50	$2,912.57
Total Operating Expenses	$132,168.28	$546,377.55
Net Operating Income 17.9%	$55,198.66	$104,253.53
Other Income
91050 Interest Income	$129.70	$685.64
91450 Prior Year Tax Refunds	$0.00	$0.00
Total Other Income	$129.70	$685.64
Other Expenses
92050 Interest Expense	$6,389.86	$26,558.15
92800 Franchise & Other Taxes - Current	$0.00	$800.00
99900 Exchange Gain or Loss	$0.00	$0.01
Total Other Expenses	$6,389.86	$27,358.16
Net Other Income	($6,260.16)	($26,672.52)
NET INCOME 15.9%	$48,938.50	$77,581.01

Full Profit & Loss

May 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	May	YTD thru May
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$109,057.58	$506,148.43
41102 Amazon.com US Shipping	$79.08	$247.30
41103 Amazon.com US Reimbursement	$966.53	$2,174.03
41151 Amazon.ca Canada Sales	$103.84	$1,466.77
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
41191 Amazon.mx Mexico Sales	$31.73	$248.34
41192 Amazon.mx Mexico Shipping	$2.81	$24.97
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41100 Amazon Sales USD	$110,241.57	$510,279.46
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$103.84	$1,466.77
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
Total 41150 Amazon Canada	$103.84	$1,453.10
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$31.73	$248.34
41192 Amazon.mx Mexico Shipping	$2.81	$24.97
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41190 Amazon Mexico	$34.54	$256.60
41200 The Enhanced Male
41201 TEM Sales	$111,803.28	$616,483.70
41202 TEM Shipping Income	$7,733.23	$43,317.77
41203 TEM Discounts	($5,741.48)	($56,729.99)
41204 TEM Refunds	($2,377.99)	($12,637.02)
Total 41200 The Enhanced Male	$111,417.04	$590,434.46
41300 Lynk Pleasure
41301 LP Sales	$23,701.19	$125,856.89
41302 LP Shipping Income	$2,909.58	$12,527.61
41303 LP Discounts	($1,637.33)	($13,355.06)
41304 LP Refunds	($885.35)	($3,014.83)
41305 LP Wholesale	$455.58	$7,744.75
Total 41300 Lynk Pleasure	$24,543.67	$129,759.36
41400 Lynk Performance
41401 Lynk PF Sales	$46,177.56	$224,971.99
41402 Lynk PF Shipping Income	$3,159.62	$21,889.43
41403 Lynk PF Discounts	($2,827.22)	($21,807.26)
41404 Lynk PF Refunds	($1,341.23)	($5,167.35)
Total 41400 Lynk Performance	$45,168.73	$219,886.81
42000 Other Sales Channels
42100 Ebay Sales	$16,594.35	$80,719.39
42400 Other Services Income	$9,211.00	$31,408.00
Total 42000 Other Sales Channels	$25,805.35	$112,127.39
Total Income	$317,176.36	$1,562,487.48
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$34,008.81	$158,388.87
51102 Amazon.com US Seller Fees	$14,934.16	$72,384.81
51202 Amazon.ca Canada Seller Fees	$76.24	$866.77
51301 Amazon.mx Mexico FBA Fees	$17.62	$135.68
51302 Amazon.mx Mexico Seller Fees	$4.76	$35.25
Total Amazon COGS	$49,041.59	$231,811.38
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$37,336.67	$291,187.67
52002 Freight In (COGS)	$1,087.00	$10,712.00
52003 Shipping & Delivery (COGS)	$25,507.38	$127,972.51
52004 Dropshipping (COGS)	$9,423.05	$50,561.12
52005 Other Services COGS	$2,272.50	$7,103.55
Total Other Channels COGS	$75,626.60	$487,536.85
Total Cost of Goods Sold	$124,668.19	$719,348.23
Gross Profit 60.7%	$192,508.17	$843,139.25
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$0.00	$419.22
60150 Advertising - Email Marketing	$1,222.00	$6,494.16
60200 Advertising - Affiliates	$750.00	$6,250.00
60400 Advertising - YouTube	$96.98	$290.94
60450 Advertising - Print--Media-Videography-Photography	$0.00	$300.00
60600 Advertising - Amazon.com US Promotions	$1,164.40	$5,899.77
60650 Advertising - Amazon.ca Canada Promotions	$0.00	$13.82
60675 Advertising - Amazon.mx Mexico Promotions	$2.81	$24.97
60700 Advertising - Ebay Promotions	$3,664.50	$17,592.50
60800 Advertising - Management / Contractor	$4,880.00	$25,300.00
60850 Advertising - Customer Service/Email Software	$120.00	$600.00
61101 Google Ads	$23,944.30	$125,326.34
61102 Facebook/Meta Ads	$6,028.68	$34,800.39
61103 Bing Ads	$0.00	$2,481.87
61104 Amazon Ads	$22,055.46	$57,287.58
61201 Elevar – website tracking software	$450.00	$2,250.00
61202 Shopify – ecommerce/shopping cart platform	$5,673.80	$25,010.47
61203 Personizely – website software	$225.00	$1,125.00
61204 ChannelReply – email/customer communication software	$79.00	$395.00
Total 60000 Advertising	$70,356.93	$311,862.03
65000 Employee Related
65101 Salaries & Wages	$16,759.00	$83,822.46
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$240.00	$1,410.00
65202 Workers' Comp Insurance	$426.06	$852.12
65203 401(k) Employer Contribution	$600.00	$600.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,295.60	$6,884.04
65205 Payroll Administrative Related Fees	$156.00	$572.00
65206 Group Life Insurance	$170.00	$680.00
65306 Other Employee Benefits	$128.47	$642.35
Total 65000 Employee Related	$19,775.13	$95,462.97
70000 Facility
70025 Rent & Lease	$8,236.00	$41,180.00
70050 Building Maintenance & Repairs	$0.00	$693.91
70100 Utilities--Water, Gas, Electric	$672.68	$2,833.95
70150 Telephone Landlines, Internet, & TV Subscriptions	$241.08	$1,291.27
70200 General Liability Insurance	$2,329.37	$11,549.00
70250 Janitorial	$120.00	$480.00
70500 Warehouse Expenses	$949.31	$9,603.13
Total 70000 Facility	$12,548.44	$67,631.26
75000 Fleet
75050 Vehicle Repairs & Maintenance	$0.00	$1,643.54
75200 Fuel	$625.29	$2,700.49
75250 Vehicle License & Registration	$0.00	$834.00
75300 Vehicle Insurance	$359.05	$2,040.41
Total 75000 Fleet	$984.34	$7,218.44
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$3,043.09	$17,632.93
81140 Software Licensing	$3,754.26	$14,938.47
81150 Dues & Non-software Subscriptions	$982.51	$11,664.02
81160 Permits & Licenses-Business Registration	$0.00	$111.24
81180 Communication & Cell Phone/Data/Internet	$172.21	$621.91
Total 81100 Business Operations	$7,952.07	$44,968.57
82100 Professional Services
82110 Finance & Accounting	$2,448.83	$11,101.10
82120 Legal	$637.00	$936.00
82150 IT Services	$1,430.20	$1,430.20
82160 CMO-Marketing Services	$3,000.00	$15,000.00
82170 Admin Services	$2,788.81	$15,196.21
82180 SEO-Content Writing Services	$2,500.00	$16,370.30
82200 Medical Director Services	$0.00	$0.00
82210 Website Development / Contractors	$4,050.00	$27,943.95
Total 82100 Professional Services	$16,854.84	$87,977.76
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$3,968.30	$4,483.10
83131 Shared Rides -Uber / Lyft / Waymo	$0.00	$0.00
83400 Employee Events/Staff Appreciation Functions	$1,094.65	$3,492.42
Total 83000 Travel & Entertainment	$5,062.95	$7,975.52
Total Operating Expenses	$142,478.88	$688,856.43
Net Operating Income 15.8%	$50,029.29	$154,282.82
Other Income
91050 Interest Income	$0.00	$685.64
91450 Prior Year Tax Refunds	$874.55	$874.55
Total Other Income	$874.55	$1,560.19
Other Expenses
92050 Interest Expense	$6,401.20	$32,959.35
92800 Franchise & Other Taxes - Current	$0.00	$800.00
99900 Exchange Gain or Loss	($0.02)	($0.01)
Total Other Expenses	$6,401.18	$33,759.34
Net Other Income	($5,526.63)	($32,199.15)
NET INCOME 14.0%	$44,502.66	$122,083.67

Full Profit & Loss

June 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	June	YTD thru Jun
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$100,706.61	$606,855.04
41102 Amazon.com US Shipping	($43.29)	$204.01
41103 Amazon.com US Reimbursement	($136.35)	$2,037.68
41151 Amazon.ca Canada Sales	$95.81	$1,562.58
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
41191 Amazon.mx Mexico Sales	$14.49	$262.83
41192 Amazon.mx Mexico Shipping	$0.00	$24.97
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41100 Amazon Sales USD	$100,637.27	$610,916.73
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$95.81	$1,562.58
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
Total 41150 Amazon Canada	$95.81	$1,548.91
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$14.49	$262.83
41192 Amazon.mx Mexico Shipping	$0.00	$24.97
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41190 Amazon Mexico	$14.49	$271.09
41200 The Enhanced Male
41201 TEM Sales	$94,661.79	$711,145.49
41202 TEM Shipping Income	$7,297.57	$50,615.34
41203 TEM Discounts	($4,764.37)	($61,494.36)
41204 TEM Refunds	($2,541.69)	($15,178.71)
Total 41200 The Enhanced Male	$94,653.30	$685,087.76
41300 Lynk Pleasure
41301 LP Sales	$20,627.41	$146,484.30
41302 LP Shipping Income	$2,196.33	$14,723.94
41303 LP Discounts	($1,273.19)	($14,628.25)
41304 LP Refunds	($634.17)	($3,649.00)
41305 LP Wholesale	$788.23	$8,532.98
Total 41300 Lynk Pleasure	$21,704.61	$151,463.97
41400 Lynk Performance
41401 Lynk PF Sales	$45,920.64	$270,892.63
41402 Lynk PF Shipping Income	$1,632.77	$23,522.20
41403 Lynk PF Discounts	($2,882.84)	($24,690.10)
41404 Lynk PF Refunds	($1,080.75)	($6,248.10)
Total 41400 Lynk Performance	$43,589.82	$263,476.63
42000 Other Sales Channels
42100 Ebay Sales	$16,550.09	$97,269.48
42400 Other Services Income	$4,379.00	$35,787.00
Total 42000 Other Sales Channels	$20,929.09	$133,056.48
Total Income	$281,514.09	$1,844,001.57
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$32,207.19	$190,596.06
51102 Amazon.com US Seller Fees	$13,516.07	$85,900.88
51202 Amazon.ca Canada Seller Fees	$70.30	$937.07
51301 Amazon.mx Mexico FBA Fees	$8.19	$143.87
51302 Amazon.mx Mexico Seller Fees	$2.17	$37.42
Total Amazon COGS	$45,803.92	$277,615.30
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$77,521.63	$368,709.30
52002 Freight In (COGS)	$4,110.39	$14,822.39
52003 Shipping & Delivery (COGS)	$25,082.39	$153,054.90
52004 Dropshipping (COGS)	$10,118.79	$60,679.91
52005 Other Services COGS	$900.00	$8,003.55
Total Other Channels COGS	$117,733.20	$605,270.05
Total Cost of Goods Sold	$163,537.12	$882,885.35
Gross Profit 41.9%	$117,976.97	$961,116.22
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$96.36	$515.58
60150 Advertising - Email Marketing	$1,622.00	$8,116.16
60200 Advertising - Affiliates	$1,250.00	$7,500.00
60400 Advertising - YouTube	$98.98	$389.92
60450 Advertising - Print--Media-Videography-Photography	$0.00	$300.00
60600 Advertising - Amazon.com US Promotions	$962.16	$6,861.93
60650 Advertising - Amazon.ca Canada Promotions	$0.00	$13.82
60675 Advertising - Amazon.mx Mexico Promotions	$0.00	$24.97
60700 Advertising - Ebay Promotions	$3,754.77	$21,347.27
60800 Advertising - Management / Contractor	$4,880.00	$30,180.00
60850 Advertising - Customer Service/Email Software	$120.00	$720.00
61101 Google Ads	$24,219.45	$149,545.79
61102 Facebook/Meta Ads	$7,045.74	$41,846.13
61103 Bing Ads	$250.00	$2,731.87
61104 Amazon Ads	$28,126.33	$85,413.91
61201 Elevar – website tracking software	$450.00	$2,700.00
61202 Shopify – ecommerce/shopping cart platform	$6,838.36	$31,848.83
61203 Personizely – website software	$225.00	$1,350.00
61204 ChannelReply – email/customer communication software	$79.00	$474.00
Total 60000 Advertising	$80,018.15	$391,880.18
65000 Employee Related
65101 Salaries & Wages	$16,612.50	$100,434.96
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$330.00	$1,740.00
65202 Workers' Comp Insurance	$0.00	$852.12
65203 401(k) Employer Contribution	$600.00	$1,200.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,291.26	$8,175.30
65205 Payroll Administrative Related Fees	$156.00	$728.00
65206 Group Life Insurance	$170.00	$850.00
65306 Other Employee Benefits	$128.47	$770.82
Total 65000 Employee Related	$19,288.23	$114,751.20
70000 Facility
70025 Rent & Lease	$8,236.00	$49,416.00
70050 Building Maintenance & Repairs	$0.00	$693.91
70100 Utilities--Water, Gas, Electric	$618.93	$3,452.88
70150 Telephone Landlines, Internet, & TV Subscriptions	$241.08	$1,532.35
70200 General Liability Insurance	$2,329.37	$13,878.37
70250 Janitorial	$120.00	$600.00
70500 Warehouse Expenses	$16,892.92	$26,496.05
Total 70000 Facility	$28,438.30	$96,069.56
75000 Fleet
75050 Vehicle Repairs & Maintenance	$0.00	$1,643.54
75200 Fuel	$980.32	$3,680.81
75250 Vehicle License & Registration	$0.00	$834.00
75300 Vehicle Insurance	$359.05	$2,399.46
Total 75000 Fleet	$1,339.37	$8,557.81
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$2,648.25	$20,281.18
81140 Software Licensing	$8,356.32	$23,294.79
81150 Dues & Non-software Subscriptions	$1,266.60	$12,930.62
81160 Permits & Licenses-Business Registration	$0.00	$111.24
81180 Communication & Cell Phone/Data/Internet	$172.21	$794.12
Total 81100 Business Operations	$12,443.38	$57,411.95
82100 Professional Services
82110 Finance & Accounting	$1,620.49	$12,721.59
82120 Legal	$199.00	$1,135.00
82150 IT Services	$0.00	$1,430.20
82160 CMO-Marketing Services	$3,000.00	$18,000.00
82170 Admin Services	$2,800.00	$17,996.21
82180 SEO-Content Writing Services	$2,500.00	$18,870.30
82200 Medical Director Services	$2,500.00	$2,500.00
82210 Website Development / Contractors	$4,425.00	$32,368.95
Total 82100 Professional Services	$17,044.49	$105,022.25
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$0.00	$4,483.10
83131 Shared Rides -Uber / Lyft / Waymo	$0.00	$0.00
83400 Employee Events/Staff Appreciation Functions	$2,748.77	$6,241.19
Total 83000 Travel & Entertainment	$2,748.77	$10,724.29
Total Operating Expenses	$169,636.91	$858,493.34
Net Operating Income -18.4%	($51,659.94)	$102,622.88
Other Income
91050 Interest Income	$131.15	$816.79
91450 Prior Year Tax Refunds	$13,618.82	$14,493.37
Total Other Income	$13,749.97	$15,310.16
Other Expenses
92050 Interest Expense	$6,359.69	$39,319.04
92800 Franchise & Other Taxes - Current	$0.00	$800.00
99900 Exchange Gain or Loss	$0.02	$0.01
Total Other Expenses	$6,359.71	$40,119.05
Net Other Income	$7,390.26	($24,808.89)
NET INCOME -15.7%	($44,269.68)	$77,813.99

Full Profit & Loss

July 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	July	YTD thru Jul
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$96,805.61	$703,660.65
41102 Amazon.com US Shipping	$17.19	$221.20
41103 Amazon.com US Reimbursement	$1,102.19	$3,139.87
41151 Amazon.ca Canada Sales	$78.48	$1,641.06
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
41191 Amazon.mx Mexico Sales	$28.36	$291.19
41192 Amazon.mx Mexico Shipping	$0.00	$24.97
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41100 Amazon Sales USD	$98,031.83	$708,948.56
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$78.48	$1,641.06
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
Total 41150 Amazon Canada	$78.48	$1,627.39
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$28.36	$291.19
41192 Amazon.mx Mexico Shipping	$0.00	$24.97
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41190 Amazon Mexico	$28.36	$299.45
41200 The Enhanced Male
41201 TEM Sales	$92,912.86	$804,058.35
41202 TEM Shipping Income	$7,823.40	$58,438.74
41203 TEM Discounts	($4,524.93)	($66,019.29)
41204 TEM Refunds	($1,537.97)	($16,716.68)
Total 41200 The Enhanced Male	$94,673.36	$779,761.12
41300 Lynk Pleasure
41301 LP Sales	$23,409.35	$169,893.65
41302 LP Shipping Income	$2,332.95	$17,056.89
41303 LP Discounts	($1,102.32)	($15,730.57)
41304 LP Refunds	($222.48)	($3,871.48)
41305 LP Wholesale	$1,659.68	$10,192.66
Total 41300 Lynk Pleasure	$26,077.18	$177,541.15
41400 Lynk Performance
41401 Lynk PF Sales	$49,874.67	$320,767.30
41402 Lynk PF Shipping Income	$850.56	$24,372.76
41403 Lynk PF Discounts	($3,973.47)	($28,663.57)
41404 Lynk PF Refunds	($995.25)	($7,243.35)
Total 41400 Lynk Performance	$45,756.51	$309,233.14
42000 Other Sales Channels
42100 Ebay Sales	$15,665.94	$112,935.42
42400 Other Services Income	$5,587.00	$41,374.00
Total 42000 Other Sales Channels	$21,252.94	$154,309.42
Total Income	$285,791.82	$2,129,793.39
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$31,068.15	$221,664.21
51102 Amazon.com US Seller Fees	$13,345.25	$99,246.13
51202 Amazon.ca Canada Seller Fees	$67.77	$1,004.84
51301 Amazon.mx Mexico FBA Fees	$16.03	$159.90
51302 Amazon.mx Mexico Seller Fees	$4.26	$41.68
Total Amazon COGS	$44,501.46	$322,116.76
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$61,185.13	$429,894.43
52002 Freight In (COGS)	$2,157.34	$16,979.73
52003 Shipping & Delivery (COGS)	$23,110.86	$176,165.76
52004 Dropshipping (COGS)	$8,299.09	$68,979.00
52005 Other Services COGS	$1,800.00	$9,803.55
Total Other Channels COGS	$96,552.42	$701,822.47
Total Cost of Goods Sold	$141,053.88	$1,023,939.23
Gross Profit 50.6%	$144,737.94	$1,105,854.16
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$0.00	$515.58
60150 Advertising - Email Marketing	$1,112.00	$9,228.16
60200 Advertising - Affiliates	$1,500.00	$9,000.00
60400 Advertising - YouTube	$98.98	$488.90
60450 Advertising - Print--Media-Videography-Photography	$0.00	$300.00
60600 Advertising - Amazon.com US Promotions	$1,246.91	$8,108.84
60650 Advertising - Amazon.ca Canada Promotions	$0.00	$13.82
60675 Advertising - Amazon.mx Mexico Promotions	$0.00	$24.97
60700 Advertising - Ebay Promotions	$3,610.67	$24,957.94
60800 Advertising - Management / Contractor	$4,880.00	$35,060.00
60850 Advertising - Customer Service/Email Software	$120.00	$840.00
61101 Google Ads	$25,508.87	$175,054.66
61102 Facebook/Meta Ads	$6,940.73	$48,786.86
61103 Bing Ads	$311.75	$3,043.62
61104 Amazon Ads	$18,143.79	$103,557.70
61201 Elevar – website tracking software	$450.00	$3,150.00
61202 Shopify – ecommerce/shopping cart platform	$10,846.14	$42,694.97
61203 Personizely – website software	$225.00	$1,575.00
61204 ChannelReply – email/customer communication software	$79.00	$553.00
Total 60000 Advertising	$75,073.84	$466,954.02
65000 Employee Related
65101 Salaries & Wages	$24,908.00	$125,342.96
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$600.00	$2,340.00
65202 Workers' Comp Insurance	$0.00	$852.12
65203 401(k) Employer Contribution	$900.00	$2,100.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,944.11	$10,119.41
65205 Payroll Administrative Related Fees	$156.00	$884.00
65206 Group Life Insurance	$170.00	$1,020.00
65306 Other Employee Benefits	$128.47	$899.29
Total 65000 Employee Related	$28,806.58	$143,557.78
70000 Facility
70025 Rent & Lease	$8,236.00	$57,652.00
70050 Building Maintenance & Repairs	$0.00	$693.91
70100 Utilities--Water, Gas, Electric	$832.50	$4,285.38
70150 Telephone Landlines, Internet, & TV Subscriptions	$239.83	$1,772.18
70200 General Liability Insurance	$626.99	$14,505.36
70250 Janitorial	$120.00	$720.00
70500 Warehouse Expenses	$39,957.05	$66,453.10
Total 70000 Facility	$50,012.37	$146,081.93
75000 Fleet
75050 Vehicle Repairs & Maintenance	$0.00	$1,643.54
75200 Fuel	$700.26	$4,381.07
75250 Vehicle License & Registration	$0.00	$834.00
75300 Vehicle Insurance	$359.05	$2,758.51
Total 75000 Fleet	$1,059.31	$9,617.12
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$4,203.43	$24,484.61
81140 Software Licensing	$8,264.07	$31,558.86
81150 Dues & Non-software Subscriptions	$1,044.21	$13,974.83
81160 Permits & Licenses-Business Registration	$0.00	$111.24
81180 Communication & Cell Phone/Data/Internet	$156.52	$950.64
Total 81100 Business Operations	$13,668.23	$71,080.18
82100 Professional Services
82110 Finance & Accounting	$9,016.44	$21,738.03
82120 Legal	$0.00	$1,135.00
82150 IT Services	$1,950.00	$3,380.20
82160 CMO-Marketing Services	$0.00	$18,000.00
82170 Admin Services	$4,200.00	$22,196.21
82180 SEO-Content Writing Services	$3,200.00	$22,070.30
82200 Medical Director Services	$0.00	$2,500.00
82210 Website Development / Contractors	$3,714.00	$36,082.95
Total 82100 Professional Services	$22,080.44	$127,102.69
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$0.00	$4,483.10
83131 Shared Rides -Uber / Lyft / Waymo	$3.96	$3.96
83400 Employee Events/Staff Appreciation Functions	$749.16	$6,990.35
Total 83000 Travel & Entertainment	$753.12	$11,477.41
Total Operating Expenses	$201,242.12	$1,059,735.46
Net Operating Income -19.8%	($56,504.18)	$46,118.70
Other Income
91050 Interest Income	$226.24	$1,043.03
91450 Prior Year Tax Refunds	$0.00	$14,493.37
Total Other Income	$226.24	$15,536.40
Other Expenses
92050 Interest Expense	$6,445.85	$45,764.89
92800 Franchise & Other Taxes - Current	$607.19	$1,407.19
99900 Exchange Gain or Loss	$0.00	$0.01
Total Other Expenses	$7,053.04	$47,172.09
Net Other Income	($6,826.80)	($31,635.69)
NET INCOME -22.2%	($63,330.98)	$14,483.01

Full Profit & Loss

August 2026 with year to date

Every account as it appears in QuickBooks, accrual basis. Chart of accounts restated after the AP reconciliation, with advertising broken out by channel and Amazon Canada and Mexico separated.

Account	August	YTD thru Aug
Income
41100 Amazon Sales USD
41101 Amazon.com US Sales	$92,268.17	$795,928.82
41102 Amazon.com US Shipping	$20.52	$241.72
41103 Amazon.com US Reimbursement	$549.00	$3,688.87
41151 Amazon.ca Canada Sales	$97.49	$1,738.55
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
41191 Amazon.mx Mexico Sales	$93.75	$384.94
41192 Amazon.mx Mexico Shipping	$16.07	$41.04
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41100 Amazon Sales USD	$93,045.00	$801,993.56
41150 Amazon Canada
41151 Amazon.ca Canada Sales	$97.49	$1,738.55
41152 Amazon.ca Canada Shipping	$0.00	$13.82
41153 Amazon.ca Canada Reimbursement	$0.00	$12.60
41154 Amazon.ca Canada Refunds	$0.00	($40.09)
Total 41150 Amazon Canada	$97.49	$1,724.88
41190 Amazon Mexico
41191 Amazon.mx Mexico Sales	$93.75	$384.94
41192 Amazon.mx Mexico Shipping	$16.07	$41.04
41194 Amazon.mx Mexico Refunds	$0.00	($16.71)
Total 41190 Amazon Mexico	$109.82	$409.27
41200 The Enhanced Male
41201 TEM Sales	$86,074.55	$890,132.90
41202 TEM Shipping Income	$7,600.21	$66,038.95
41203 TEM Discounts	($4,078.77)	($70,098.06)
41204 TEM Refunds	($1,204.14)	($17,920.82)
Total 41200 The Enhanced Male	$88,391.85	$868,152.97
41300 Lynk Pleasure
41301 LP Sales	$23,176.49	$193,070.14
41302 LP Shipping Income	$1,931.54	$18,988.43
41303 LP Discounts	($1,158.01)	($16,888.58)
41304 LP Refunds	($144.42)	($4,015.90)
41305 LP Wholesale	$644.55	$10,837.21
Total 41300 Lynk Pleasure	$24,450.15	$201,991.30
41400 Lynk Performance
41401 Lynk PF Sales	$53,769.10	$374,536.40
41402 Lynk PF Shipping Income	$1,308.81	$25,681.57
41403 Lynk PF Discounts	($4,062.59)	($32,726.16)
41404 Lynk PF Refunds	($695.34)	($7,938.69)
Total 41400 Lynk Performance	$50,319.98	$359,553.12
42000 Other Sales Channels
42100 Ebay Sales	$16,791.98	$129,727.40
42400 Other Services Income	$2,567.00	$43,941.00
Total 42000 Other Sales Channels	$19,358.98	$173,668.40
Total Income	$275,565.96	$2,405,359.35
Cost of Goods Sold
51000 Amazon COGS
51101 Amazon.com US FBA Fees	$31,491.85	$253,156.06
51102 Amazon.com US Seller Fees	$12,814.03	$112,060.16
51202 Amazon.ca Canada Seller Fees	$55.58	$1,060.42
51301 Amazon.mx Mexico FBA Fees	$52.34	$212.24
51302 Amazon.mx Mexico Seller Fees	$14.07	$55.75
Total Amazon COGS	$44,427.87	$366,544.63
52000 Other Sales Channels COGS
52001 Purchases (COGS)	$73,556.97	$503,451.40
52002 Freight In (COGS)	$2,008.63	$18,988.36
52003 Shipping & Delivery (COGS)	$24,863.16	$201,028.92
52004 Dropshipping (COGS)	$9,466.45	$78,445.45
52005 Other Services COGS	$812.50	$10,616.05
Total Other Channels COGS	$110,707.71	$812,530.18
Total Cost of Goods Sold	$155,135.58	$1,179,074.81
Gross Profit 43.7%	$120,430.38	$1,226,284.54
Operating Expenses
60000 Advertising
60025 Advertising - Internet--Domains, SEO, SEM, Social Media	$48.18	$563.76
60150 Advertising - Email Marketing	$1,006.40	$10,234.56
60200 Advertising - Affiliates	$750.00	$9,750.00
60400 Advertising - YouTube	$82.99	$571.89
60450 Advertising - Print--Media-Videography-Photography	$0.00	$300.00
60600 Advertising - Amazon.com US Promotions	$1,290.51	$9,399.35
60650 Advertising - Amazon.ca Canada Promotions	$0.00	$13.82
60675 Advertising - Amazon.mx Mexico Promotions	$16.07	$41.04
60700 Advertising - Ebay Promotions	$3,813.21	$28,771.15
60800 Advertising - Management / Contractor	$4,880.00	$39,940.00
60850 Advertising - Customer Service/Email Software	$120.00	$960.00
61101 Google Ads	$27,443.01	$202,497.67
61102 Facebook/Meta Ads	$7,357.49	$56,144.35
61103 Bing Ads	$720.43	$3,764.05
61104 Amazon Ads	$14,205.86	$117,763.56
61201 Elevar – website tracking software	$450.00	$3,600.00
61202 Shopify – ecommerce/shopping cart platform	$3,739.79	$46,434.76
61203 Personizely – website software	$225.00	$1,800.00
61204 ChannelReply – email/customer communication software	$79.00	$632.00
Total 60000 Advertising	$66,227.94	$533,181.96
65000 Employee Related
65101 Salaries & Wages	$16,322.00	$141,664.96
65104 Vacation/Holiday/Sick--Severance/Emergency Leave	$720.00	$3,060.00
65202 Workers' Comp Insurance	$426.08	$1,278.20
65203 401(k) Employer Contribution	$600.00	$2,700.00
65204 Payroll Tax - FICA/FUTA & SUTA	$1,298.88	$11,418.29
65205 Payroll Administrative Related Fees	$156.00	$1,040.00
65206 Group Life Insurance	$170.00	$1,190.00
65306 Other Employee Benefits	$128.47	$1,027.76
Total 65000 Employee Related	$19,821.43	$163,379.21
70000 Facility
70025 Rent & Lease	$8,236.00	$65,888.00
70050 Building Maintenance & Repairs	$0.00	$693.91
70100 Utilities--Water, Gas, Electric	$844.91	$5,130.29
70150 Telephone Landlines, Internet, & TV Subscriptions	$239.94	$2,012.12
70200 General Liability Insurance	$2,329.37	$16,834.73
70250 Janitorial	$0.00	$720.00
70500 Warehouse Expenses	$8,768.02	$75,221.12
Total 70000 Facility	$20,418.24	$166,500.17
75000 Fleet
75050 Vehicle Repairs & Maintenance	$1,171.73	$2,815.27
75200 Fuel	$627.60	$5,008.67
75250 Vehicle License & Registration	$0.00	$834.00
75300 Vehicle Insurance	$593.57	$3,352.08
Total 75000 Fleet	$2,392.90	$12,010.02
81100 Business Operations
81110 Office Supplies/Forms/Contracts	$2,651.58	$27,136.19
81140 Software Licensing	$6,045.42	$37,604.28
81150 Dues & Non-software Subscriptions	$1,947.94	$15,922.77
81160 Permits & Licenses-Business Registration	$0.00	$111.24
81180 Communication & Cell Phone/Data/Internet	$156.52	$1,107.16
Total 81100 Business Operations	$10,801.46	$81,881.64
82100 Professional Services
82110 Finance & Accounting	$10,222.66	$31,960.69
82120 Legal	$0.00	$1,135.00
82150 IT Services	$0.00	$3,380.20
82160 CMO-Marketing Services	$0.00	$18,000.00
82170 Admin Services	$2,845.40	$25,041.61
82180 SEO-Content Writing Services	$3,000.00	$25,070.30
82200 Medical Director Services	$0.00	$2,500.00
82210 Website Development / Contractors	$3,425.00	$39,507.95
Total 82100 Professional Services	$19,493.06	$146,595.75
83000 Travel & Entertainment
83110 Airfare (+ baggage, wifi fees)	$0.00	$4,483.10
83131 Shared Rides -Uber / Lyft / Waymo	$97.95	$101.91
83400 Employee Events/Staff Appreciation Functions	$648.74	$7,639.09
Total 83000 Travel & Entertainment	$746.69	$12,224.10
Total Operating Expenses	$148,058.91	$1,207,794.37
Net Operating Income -10.0%	($27,628.53)	$18,490.17
Other Income
91050 Interest Income	$0.00	$1,043.03
91450 Prior Year Tax Refunds	$0.00	$14,493.37
Total Other Income	$0.00	$15,536.40
Other Expenses
92050 Interest Expense	$4,755.91	$50,520.80
92800 Franchise & Other Taxes - Current	$0.00	$1,407.19
99900 Exchange Gain or Loss	($0.01)	$0.00
Total Other Expenses	$4,755.90	$51,927.99
Net Other Income	($4,755.90)	($36,391.59)
NET INCOME -11.8%	($32,384.43)	($17,901.42)

Balance Sheet

As of January 31, 2026

Total Assets

$792,409.98

Book value

Total Liabilities

$1,342,111.24

SBA loan $1,051,738.98

Total Equity

($549,701.26)

Accumulated deficit

Cash in Bank

$105,837.18

Credit cards $203,842.42

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $54,648.65. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($549,701.26) on $1,342,111.24 of liabilities against $792,409.98 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	Jan
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$13,516.82
10002 Tidal Business Checking-4185	$5,910.35
10003 Tidal Business Saving-7973	$86,410.01
10004 Paypal MGM	$0.00
Total Bank Accounts	$105,837.18
Payment Receivables
12102 Signature Pay Receivable	$3,807.14
12201 Amazon Carried Balances	$15,840.65
12202 Amazon Pending Balances	($480.70)
12203 Amazon.com US Reserved Balances	$13.59
12204 Amazon Deferred Transactions	$0.00
12205 Amazon Clearing Account	$0.00
12302 Lynk PF Shopify Pending Balances	$16.51
12303 Lynk PF Shopify Clearing Account	$316.44
12305 LP Shopify Pending Balances	($245.37)
12306 TEM Shopify Carried Balance	$2,492.15
12401 eBay Carried Balances	$980.40
12501 Klarna Recievable	$1,473.96
12701 Amazon.ca Canada Reserved Balances-(CAD)	$9.80
12800 Amazon.mx Reserved Balances	($4.97)
Total Payment Receivables	$28,579.65
13000 Inventory	$264,694.34
13050 Change in Inventory - (to be verified)	$45,299.00
Net inventory carried	$309,993.34
13100 Prepaid Inventory (Deposit)	$64,665.38
14301 Prepaid Expenses-General	$999.00
14302 Prepaid Insurance	$6,896.93
Total Other Current Assets	$411,134.30
Total Current Assets	$516,971.48
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25
15030 Furniture & Fixtures	$5,971.65
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02
16000 Accumulated Depreciation-(to separate)	($96,602.92)
Total Fixed Assets	$12,382.00
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00
19300 Due from Shareholders/Officers	$253,531.50
Total Other Assets	$263,056.50
TOTAL ASSETS	$792,409.98
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$54,648.65
20501 Citi-Costco-8847	$2,812.51
20502 Amex-2000	$68,499.81
20504 Chase CC-8735	$3,425.20
20505 Capital One-4043 (now term loan)	$129,104.90
20509 NEW 0% CreditCard-Select Use Only	$0.00
Total Credit Cards	$203,842.42
21600 Payroll Payables-Garnishments/Child Support	$175.45
22010 Accrued Payroll	$1,829.07
22210 Amazon.com US Sales Tax Collected-(USD)	$2,970.50
22220 Sales Tax Payable-(to verify)	$1,526.12
22240 Shopify Sales Tax Collected	$0.00
22712 Dental Benefits Payables	$27.77
22713 Vision Benefits Payables	$3.82
22720 401(k) Traditional & Roth	$0.00
23100 Gift Cards Payable	$9,537.08
Total Other Current Liabilities	$16,069.81
Total Current Liabilities	$274,560.88
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$14,311.38
25202 SBA Loan	$1,051,738.98
25302 Loan - Honey's	$1,500.00
Total Long-Term Liabilities	$1,067,550.36
Total Liabilities	$1,342,111.24
Equity
30102 Shareholder Contributions-Danny Becker	$49,699.60
30103 Shareholder Distributions-Danny Becker	($381,985.38)
32600 Retained Earnings	($252,592.69)
Net Income (year to date)	$35,177.21
Total Equity	($549,701.26)
TOTAL LIABILITIES AND EQUITY	$792,409.98

Balance Sheet

As of February 28, 2026

Total Assets

$794,614.44

Book value

Total Liabilities

$1,342,071.12

SBA loan $1,051,738.98

Total Equity

($547,456.68)

Accumulated deficit

Cash in Bank

$109,073.35

Credit cards $186,198.65

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $73,534.33. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($547,456.68) on $1,342,071.12 of liabilities against $794,614.44 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	Jan	Feb	Change
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$13,516.82	$28,587.78	+$15,071
10002 Tidal Business Checking-4185	$5,910.35	$5,910.35	+$0
10003 Tidal Business Saving-7973	$86,410.01	$74,575.22	($11,835)
10004 Paypal MGM	$0.00	$0.00	+$0
Total Bank Accounts	$105,837.18	$109,073.35	+$3,236
Payment Receivables
12102 Signature Pay Receivable	$3,807.14	$587.40	($3,220)
12201 Amazon Carried Balances	$15,840.65	$16,316.09	+$475
12202 Amazon Pending Balances	($480.70)	($522.13)	($41)
12203 Amazon.com US Reserved Balances	$13.59	$13.59	+$0
12204 Amazon Deferred Transactions	$0.00	$0.00	+$0
12205 Amazon Clearing Account	$0.00	$0.00	+$0
12302 Lynk PF Shopify Pending Balances	$16.51	$82.74	+$66
12303 Lynk PF Shopify Clearing Account	$316.44	$191.21	($125)
12305 LP Shopify Pending Balances	($245.37)	($203.20)	+$42
12306 TEM Shopify Carried Balance	$2,492.15	$3,395.76	+$904
12401 eBay Carried Balances	$980.40	$1,311.41	+$331
12501 Klarna Recievable	$1,473.96	$1,900.13	+$426
12701 Amazon.ca Canada Reserved Balances-(CAD)	$9.80	$10.48	+$1
12800 Amazon.mx Reserved Balances	($4.97)	($4.78)	+$0
Total Payment Receivables	$28,579.65	$27,223.93	($1,356)
13000 Inventory	$264,694.34	$345,541.64	+$80,847
13050 Change in Inventory - (to be verified)	$45,299.00	($35,548.30)	($80,847)
Net inventory carried	$309,993.34	$309,993.34	+$0
13100 Prepaid Inventory (Deposit)	$64,665.38	$66,615.38	+$1,950
14301 Prepaid Expenses-General	$999.00	$0.00	($999)
14302 Prepaid Insurance	$6,896.93	$6,269.94	($627)
Total Other Current Assets	$411,134.30	$410,102.59	($1,032)
Total Current Assets	$516,971.48	$519,175.94	+$2,204
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25	$16,120.25	+$0
15030 Furniture & Fixtures	$5,971.65	$5,971.65	+$0
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02	$86,893.02	+$0
16000 Accumulated Depreciation-(to separate)	($96,602.92)	($96,602.92)	+$0
Total Fixed Assets	$12,382.00	$12,382.00	+$0
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00	$9,525.00	+$0
19300 Due from Shareholders/Officers	$253,531.50	$253,531.50	+$0
Total Other Assets	$263,056.50	$263,056.50	+$0
TOTAL ASSETS	$792,409.98	$794,614.44	+$2,204
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$54,648.65	$73,534.33	+$18,886
20501 Citi-Costco-8847	$2,812.51	$6,211.83	+$3,399
20502 Amex-2000	$68,499.81	$64,553.51	($3,946)
20504 Chase CC-8735	$3,425.20	$3,390.73	($34)
20505 Capital One-4043 (now term loan)	$129,104.90	$112,042.58	($17,062)
20509 NEW 0% CreditCard-Select Use Only	$0.00	$0.00	+$0
Total Credit Cards	$203,842.42	$186,198.65	($17,644)
21600 Payroll Payables-Garnishments/Child Support	$175.45	$175.45	+$0
22010 Accrued Payroll	$1,829.07	$1,829.07	+$0
22210 Amazon.com US Sales Tax Collected-(USD)	$2,970.50	$3,055.13	+$85
22220 Sales Tax Payable-(to verify)	$1,526.12	$1,275.40	($251)
22240 Shopify Sales Tax Collected	$0.00	$0.00	+$0
22712 Dental Benefits Payables	$27.77	$27.77	+$0
22713 Vision Benefits Payables	$3.82	$3.82	+$0
22720 401(k) Traditional & Roth	$0.00	$0.00	+$0
23100 Gift Cards Payable	$9,537.08	$9,517.89	($19)
Total Other Current Liabilities	$16,069.81	$15,884.53	($185)
Total Current Liabilities	$274,560.88	$275,617.51	+$1,057
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00	$0.00	+$0
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$14,311.38	$13,214.63	($1,097)
25202 SBA Loan	$1,051,738.98	$1,051,738.98	+$0
25302 Loan - Honey's	$1,500.00	$1,500.00	+$0
Total Long-Term Liabilities	$1,067,550.36	$1,066,453.61	($1,097)
Total Liabilities	$1,342,111.24	$1,342,071.12	($40)
Equity
30102 Shareholder Contributions-Danny Becker	$49,699.60	$50,199.60	+$500
30103 Shareholder Distributions-Danny Becker	($381,985.38)	($381,985.38)	+$0
32600 Retained Earnings	($252,592.69)	($252,592.69)	+$0
Net Income (year to date)	$35,177.21	$36,921.79	+$1,745
Total Equity	($549,701.26)	($547,456.68)	+$2,245
TOTAL LIABILITIES AND EQUITY	$792,409.98	$794,614.44	+$2,204

Balance Sheet

As of March 31, 2026

Total Assets

$777,296.41

Book value

Total Liabilities

$1,333,032.37

SBA loan $1,051,738.98

Total Equity

($555,735.96)

Accumulated deficit

Cash in Bank

$103,283.22

Credit cards $178,012.88

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $73,911.62. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($555,735.96) on $1,333,032.37 of liabilities against $777,296.41 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	Feb	Mar	Change
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$28,587.78	$22,522.66	($6,065)
10002 Tidal Business Checking-4185	$5,910.35	$5,910.35	+$0
10003 Tidal Business Saving-7973	$74,575.22	$74,753.42	+$178
10004 Paypal MGM	$0.00	$96.79	+$97
Total Bank Accounts	$109,073.35	$103,283.22	($5,790)
Payment Receivables
12102 Signature Pay Receivable	$587.40	($8,762.36)	($9,350)
12201 Amazon Carried Balances	$16,316.09	$19,263.02	+$2,947
12202 Amazon Pending Balances	($522.13)	($556.03)	($34)
12203 Amazon.com US Reserved Balances	$13.59	$9.27	($4)
12204 Amazon Deferred Transactions	$0.00	$0.00	+$0
12205 Amazon Clearing Account	$0.00	$0.00	+$0
12302 Lynk PF Shopify Pending Balances	$82.74	$215.02	+$132
12303 Lynk PF Shopify Clearing Account	$191.21	$203.48	+$12
12305 LP Shopify Pending Balances	($203.20)	($186.34)	+$17
12306 TEM Shopify Carried Balance	$3,395.76	$3,487.74	+$92
12401 eBay Carried Balances	$1,311.41	$641.84	($670)
12501 Klarna Recievable	$1,900.13	$1,310.77	($589)
12701 Amazon.ca Canada Reserved Balances-(CAD)	$10.48	$11.14	+$1
12800 Amazon.mx Reserved Balances	($4.78)	($4.89)	($0)
Total Payment Receivables	$27,223.93	$16,323.02	($10,901)
13000 Inventory	$345,541.64	$365,947.38	+$20,406
13050 Change in Inventory - (to be verified)	($35,548.30)	($55,954.04)	($20,406)
Net inventory carried	$309,993.34	$309,993.34	+$0
13100 Prepaid Inventory (Deposit)	$66,615.38	$66,615.38	+$0
14301 Prepaid Expenses-General	$0.00	$0.00	+$0
14302 Prepaid Insurance	$6,269.94	$5,642.95	($627)
Total Other Current Assets	$410,102.59	$398,574.69	($11,528)
Total Current Assets	$519,175.94	$501,857.91	($17,318)
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25	$16,120.25	+$0
15030 Furniture & Fixtures	$5,971.65	$5,971.65	+$0
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02	$86,893.02	+$0
16000 Accumulated Depreciation-(to separate)	($96,602.92)	($96,602.92)	+$0
Total Fixed Assets	$12,382.00	$12,382.00	+$0
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00	$9,525.00	+$0
19300 Due from Shareholders/Officers	$253,531.50	$253,531.50	+$0
Total Other Assets	$263,056.50	$263,056.50	+$0
TOTAL ASSETS	$794,614.44	$777,296.41	($17,318)
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$73,534.33	$73,911.62	+$377
20501 Citi-Costco-8847	$6,211.83	$4,903.91	($1,308)
20502 Amex-2000	$64,553.51	$68,606.83	+$4,053
20504 Chase CC-8735	$3,390.73	$2,907.01	($484)
20505 Capital One-4043 (now term loan)	$112,042.58	$101,595.13	($10,447)
20509 NEW 0% CreditCard-Select Use Only	$0.00	$0.00	+$0
Total Credit Cards	$186,198.65	$178,012.88	($8,186)
21600 Payroll Payables-Garnishments/Child Support	$175.45	$350.90	+$175
22010 Accrued Payroll	$1,829.07	$1,829.07	+$0
22210 Amazon.com US Sales Tax Collected-(USD)	$3,055.13	$3,133.52	+$78
22220 Sales Tax Payable-(to verify)	$1,275.40	$739.26	($536)
22240 Shopify Sales Tax Collected	$0.00	$170.49	+$170
22712 Dental Benefits Payables	$27.77	$27.77	+$0
22713 Vision Benefits Payables	$3.82	$3.82	+$0
22720 401(k) Traditional & Roth	$0.00	$0.00	+$0
23100 Gift Cards Payable	$9,517.89	$9,498.91	($19)
Total Other Current Liabilities	$15,884.53	$15,753.74	($131)
Total Current Liabilities	$275,617.51	$267,678.24	($7,939)
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00	$0.00	+$0
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$13,214.63	$12,115.15	($1,099)
25202 SBA Loan	$1,051,738.98	$1,051,738.98	+$0
25302 Loan - Honey's	$1,500.00	$1,500.00	+$0
Total Long-Term Liabilities	$1,066,453.61	$1,065,354.13	($1,099)
Total Liabilities	$1,342,071.12	$1,333,032.37	($9,039)
Equity
30102 Shareholder Contributions-Danny Becker	$50,199.60	$50,199.60	+$0
30103 Shareholder Distributions-Danny Becker	($381,985.38)	($381,985.38)	+$0
32600 Retained Earnings	($252,592.69)	($252,592.69)	+$0
Net Income (year to date)	$36,921.79	$28,642.51	($8,279)
Total Equity	($547,456.68)	($555,735.96)	($8,279)
TOTAL LIABILITIES AND EQUITY	$794,614.44	$777,296.41	($17,318)

Balance Sheet

As of April 30, 2026

Total Assets

$769,975.66

Book value

Total Liabilities

$1,276,773.12

SBA loan $1,051,738.98

Total Equity

($506,797.46)

Accumulated deficit

Cash in Bank

$68,692.89

Credit cards $174,447.37

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $21,938.43. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($506,797.46) on $1,276,773.12 of liabilities against $769,975.66 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	Mar	Apr	Change
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$22,522.66	$7,859.09	($14,664)
10002 Tidal Business Checking-4185	$5,910.35	$5,910.35	+$0
10003 Tidal Business Saving-7973	$74,753.42	$54,883.12	($19,870)
10004 Paypal MGM	$96.79	$40.33	($56)
Total Bank Accounts	$103,283.22	$68,692.89	($34,590)
Payment Receivables
12102 Signature Pay Receivable	($8,762.36)	($11,269.96)	($2,508)
12201 Amazon Carried Balances	$19,263.02	$25,719.55	+$6,457
12202 Amazon Pending Balances	($556.03)	($565.11)	($9)
12203 Amazon.com US Reserved Balances	$9.27	($1.15)	($10)
12204 Amazon Deferred Transactions	$0.00	$17,833.43	+$17,833
12205 Amazon Clearing Account	$0.00	$0.00	+$0
12302 Lynk PF Shopify Pending Balances	$215.02	$241.04	+$26
12303 Lynk PF Shopify Clearing Account	$203.48	($97.45)	($301)
12305 LP Shopify Pending Balances	($186.34)	($475.25)	($289)
12306 TEM Shopify Carried Balance	$3,487.74	$3,737.42	+$250
12401 eBay Carried Balances	$641.84	$652.52	+$11
12501 Klarna Recievable	$1,310.77	$1,802.45	+$492
12701 Amazon.ca Canada Reserved Balances-(CAD)	$11.14	$9.08	($2)
12800 Amazon.mx Reserved Balances	($4.89)	($4.88)	+$0
Total Payment Receivables	$16,323.02	$39,719.59	+$23,397
13000 Inventory	$365,947.38	$321,034.63	($44,913)
13050 Change in Inventory - (to be verified)	($55,954.04)	($11,041.29)	+$44,913
Net inventory carried	$309,993.34	$309,993.34	+$0
13100 Prepaid Inventory (Deposit)	$66,615.38	$71,115.38	+$4,500
14301 Prepaid Expenses-General	$0.00	$0.00	+$0
14302 Prepaid Insurance	$5,642.95	$5,015.96	($627)
Total Other Current Assets	$398,574.69	$425,844.27	+$27,270
Total Current Assets	$501,857.91	$494,537.16	($7,321)
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25	$16,120.25	+$0
15030 Furniture & Fixtures	$5,971.65	$5,971.65	+$0
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02	$86,893.02	+$0
16000 Accumulated Depreciation-(to separate)	($96,602.92)	($96,602.92)	+$0
Total Fixed Assets	$12,382.00	$12,382.00	+$0
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00	$9,525.00	+$0
19300 Due from Shareholders/Officers	$253,531.50	$253,531.50	+$0
Total Other Assets	$263,056.50	$263,056.50	+$0
TOTAL ASSETS	$777,296.41	$769,975.66	($7,321)
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$73,911.62	$21,938.43	($51,973)
20501 Citi-Costco-8847	$4,903.91	$4,145.70	($758)
20502 Amex-2000	$68,606.83	$65,989.36	($2,617)
20504 Chase CC-8735	$2,907.01	$4,380.72	+$1,474
20505 Capital One-4043 (now term loan)	$101,595.13	$99,931.59	($1,664)
20509 NEW 0% CreditCard-Select Use Only	$0.00	$0.00	+$0
Total Credit Cards	$178,012.88	$174,447.37	($3,566)
21600 Payroll Payables-Garnishments/Child Support	$350.90	$701.80	+$351
22010 Accrued Payroll	$1,829.07	$1,829.07	+$0
22210 Amazon.com US Sales Tax Collected-(USD)	$3,133.52	$3,222.37	+$89
22220 Sales Tax Payable-(to verify)	$739.26	$489.34	($250)
22240 Shopify Sales Tax Collected	$170.49	$362.33	+$192
22712 Dental Benefits Payables	$27.77	$27.77	+$0
22713 Vision Benefits Payables	$3.82	$3.82	+$0
22720 401(k) Traditional & Roth	$0.00	$0.00	+$0
23100 Gift Cards Payable	$9,498.91	$9,498.91	+$0
Total Other Current Liabilities	$15,753.74	$16,135.41	+$382
Total Current Liabilities	$267,678.24	$212,521.21	($55,157)
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00	$0.00	+$0
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$12,115.15	$11,012.93	($1,102)
25202 SBA Loan	$1,051,738.98	$1,051,738.98	+$0
25302 Loan - Honey's	$1,500.00	$1,500.00	+$0
Total Long-Term Liabilities	$1,065,354.13	$1,064,251.91	($1,102)
Total Liabilities	$1,333,032.37	$1,276,773.12	($56,259)
Equity
30102 Shareholder Contributions-Danny Becker	$50,199.60	$50,199.60	+$0
30103 Shareholder Distributions-Danny Becker	($381,985.38)	($381,985.38)	+$0
32600 Retained Earnings	($252,592.69)	($252,592.69)	+$0
Net Income (year to date)	$28,642.51	$77,581.01	+$48,938
Total Equity	($555,735.96)	($506,797.46)	+$48,938
TOTAL LIABILITIES AND EQUITY	$777,296.41	$769,975.66	($7,321)

Balance Sheet

As of May 31, 2026

Total Assets

$833,677.58

Book value

Total Liabilities

$1,295,972.38

SBA loan $1,051,738.98

Total Equity

($462,294.80)

Accumulated deficit

Cash in Bank

$98,825.79

Credit cards $184,086.35

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $32,354.88. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($462,294.80) on $1,295,972.38 of liabilities against $833,677.58 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	Apr	May	Change
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$7,859.09	$37,982.40	+$30,123
10002 Tidal Business Checking-4185	$5,910.35	$5,910.35	+$0
10003 Tidal Business Saving-7973	$54,883.12	$54,883.12	+$0
10004 Paypal MGM	$40.33	$49.92	+$10
Total Bank Accounts	$68,692.89	$98,825.79	+$30,133
Payment Receivables
12102 Signature Pay Receivable	($11,269.96)	($1,011.05)	+$10,259
12201 Amazon Carried Balances	$25,719.55	$5,407.75	($20,312)
12202 Amazon Pending Balances	($565.11)	($565.11)	+$0
12203 Amazon.com US Reserved Balances	($1.15)	($1.15)	+$0
12204 Amazon Deferred Transactions	$17,833.43	$17,833.43	+$0
12205 Amazon Clearing Account	$0.00	$0.00	+$0
12302 Lynk PF Shopify Pending Balances	$241.04	$144.09	($97)
12303 Lynk PF Shopify Clearing Account	($97.45)	($244.43)	($147)
12305 LP Shopify Pending Balances	($475.25)	($475.25)	+$0
12306 TEM Shopify Carried Balance	$3,737.42	$3,737.42	+$0
12401 eBay Carried Balances	$652.52	$1,134.23	+$482
12501 Klarna Recievable	$1,802.45	$1,298.06	($504)
12701 Amazon.ca Canada Reserved Balances-(CAD)	$9.08	$10.12	+$1
12800 Amazon.mx Reserved Balances	($4.88)	($4.87)	+$0
Total Payment Receivables	$39,719.59	$28,224.20	($11,495)
13000 Inventory	$321,034.63	$321,034.63	+$0
13050 Change in Inventory - (to be verified)	($11,041.29)	($11,041.29)	+$0
Net inventory carried	$309,993.34	$309,993.34	+$0
13100 Prepaid Inventory (Deposit)	$71,115.38	$116,806.78	+$45,691
14301 Prepaid Expenses-General	$0.00	$0.00	+$0
14302 Prepaid Insurance	$5,015.96	$4,388.97	($627)
Total Other Current Assets	$425,844.27	$459,413.29	+$33,569
Total Current Assets	$494,537.16	$558,239.08	+$63,702
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25	$16,120.25	+$0
15030 Furniture & Fixtures	$5,971.65	$5,971.65	+$0
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02	$86,893.02	+$0
16000 Accumulated Depreciation-(to separate)	($96,602.92)	($96,602.92)	+$0
Total Fixed Assets	$12,382.00	$12,382.00	+$0
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00	$9,525.00	+$0
19300 Due from Shareholders/Officers	$253,531.50	$253,531.50	+$0
Total Other Assets	$263,056.50	$263,056.50	+$0
TOTAL ASSETS	$769,975.66	$833,677.58	+$63,702
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$21,938.43	$32,354.88	+$10,416
20501 Citi-Costco-8847	$4,145.70	$4,623.08	+$477
20502 Amex-2000	$65,989.36	$75,031.34	+$9,042
20504 Chase CC-8735	$4,380.72	$5,077.68	+$697
20505 Capital One-4043 (now term loan)	$99,931.59	$99,354.25	($577)
20509 NEW 0% CreditCard-Select Use Only	$0.00	$0.00	+$0
Total Credit Cards	$174,447.37	$184,086.35	+$9,639
21600 Payroll Payables-Garnishments/Child Support	$701.80	$1,052.70	+$351
22010 Accrued Payroll	$1,829.07	$1,829.07	+$0
22210 Amazon.com US Sales Tax Collected-(USD)	$3,222.37	$3,323.44	+$101
22220 Sales Tax Payable-(to verify)	$489.34	$35.18	($454)
22240 Shopify Sales Tax Collected	$362.33	$589.32	+$227
22712 Dental Benefits Payables	$27.77	$27.77	+$0
22713 Vision Benefits Payables	$3.82	$3.82	+$0
22720 401(k) Traditional & Roth	$0.00	$0.00	+$0
23100 Gift Cards Payable	$9,498.91	$9,522.91	+$24
Total Other Current Liabilities	$16,135.41	$16,384.21	+$249
Total Current Liabilities	$212,521.21	$232,825.44	+$20,304
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00	$0.00	+$0
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$11,012.93	$9,907.96	($1,105)
25202 SBA Loan	$1,051,738.98	$1,051,738.98	+$0
25302 Loan - Honey's	$1,500.00	$1,500.00	+$0
Total Long-Term Liabilities	$1,064,251.91	$1,063,146.94	($1,105)
Total Liabilities	$1,276,773.12	$1,295,972.38	+$19,199
Equity
30102 Shareholder Contributions-Danny Becker	$50,199.60	$50,199.60	+$0
30103 Shareholder Distributions-Danny Becker	($381,985.38)	($381,985.38)	+$0
32600 Retained Earnings	($252,592.69)	($252,592.69)	+$0
Net Income (year to date)	$77,581.01	$122,083.67	+$44,503
Total Equity	($506,797.46)	($462,294.80)	+$44,503
TOTAL LIABILITIES AND EQUITY	$769,975.66	$833,677.58	+$63,702

Balance Sheet

As of June 30, 2026

Total Assets

$849,332.48

Book value

Total Liabilities

$1,355,896.96

SBA loan $1,051,738.98

Total Equity

($506,564.48)

Accumulated deficit

Cash in Bank

$105,601.23

Credit cards $188,841.56

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $89,517.72. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($506,564.48) on $1,355,896.96 of liabilities against $849,332.48 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	May	Jun	Change
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$37,982.40	$44,558.97	+$6,577
10002 Tidal Business Checking-4185	$5,910.35	$5,910.35	+$0
10003 Tidal Business Saving-7973	$54,883.12	$55,014.27	+$131
10004 Paypal MGM	$49.92	$117.64	+$68
Total Bank Accounts	$98,825.79	$105,601.23	+$6,775
Payment Receivables
12102 Signature Pay Receivable	($1,011.05)	($5,387.97)	($4,377)
12201 Amazon Carried Balances	$5,407.75	$1,693.17	($3,715)
12202 Amazon Pending Balances	($565.11)	($565.11)	+$0
12203 Amazon.com US Reserved Balances	($1.15)	($1.15)	+$0
12204 Amazon Deferred Transactions	$17,833.43	$17,833.43	+$0
12205 Amazon Clearing Account	$0.00	($5.69)	($6)
12302 Lynk PF Shopify Pending Balances	$144.09	$136.08	($8)
12303 Lynk PF Shopify Clearing Account	($244.43)	($364.42)	($120)
12305 LP Shopify Pending Balances	($475.25)	($475.25)	+$0
12306 TEM Shopify Carried Balance	$3,737.42	$4,022.06	+$285
12401 eBay Carried Balances	$1,134.23	$1,003.77	($130)
12501 Klarna Recievable	$1,298.06	$1,096.81	($201)
12701 Amazon.ca Canada Reserved Balances-(CAD)	$10.12	$11.99	+$2
12800 Amazon.mx Reserved Balances	($4.87)	($4.87)	+$0
Total Payment Receivables	$28,224.20	$19,394.69	($8,830)
13000 Inventory	$321,034.63	$321,034.63	+$0
13050 Change in Inventory - (to be verified)	($11,041.29)	($11,041.29)	+$0
Net inventory carried	$309,993.34	$309,993.34	+$0
13100 Prepaid Inventory (Deposit)	$116,806.78	$135,142.74	+$18,336
14301 Prepaid Expenses-General	$0.00	$0.00	+$0
14302 Prepaid Insurance	$4,388.97	$3,761.98	($627)
Total Other Current Assets	$459,413.29	$468,292.75	+$8,879
Total Current Assets	$558,239.08	$573,893.98	+$15,655
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25	$16,120.25	+$0
15030 Furniture & Fixtures	$5,971.65	$5,971.65	+$0
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02	$86,893.02	+$0
16000 Accumulated Depreciation-(to separate)	($96,602.92)	($96,602.92)	+$0
Total Fixed Assets	$12,382.00	$12,382.00	+$0
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00	$9,525.00	+$0
19300 Due from Shareholders/Officers	$253,531.50	$253,531.50	+$0
Total Other Assets	$263,056.50	$263,056.50	+$0
TOTAL ASSETS	$833,677.58	$849,332.48	+$15,655
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$32,354.88	$89,517.72	+$57,163
20501 Citi-Costco-8847	$4,623.08	$5,230.73	+$608
20502 Amex-2000	$75,031.34	$77,290.67	+$2,259
20504 Chase CC-8735	$5,077.68	$4,676.34	($401)
20505 Capital One-4043 (now term loan)	$99,354.25	$101,643.82	+$2,290
20509 NEW 0% CreditCard-Select Use Only	$0.00	$0.00	+$0
Total Credit Cards	$184,086.35	$188,841.56	+$4,755
21600 Payroll Payables-Garnishments/Child Support	$1,052.70	$350.90	($702)
22010 Accrued Payroll	$1,829.07	$1,829.07	+$0
22210 Amazon.com US Sales Tax Collected-(USD)	$3,323.44	$3,407.51	+$84
22220 Sales Tax Payable-(to verify)	$35.18	($388.58)	($424)
22240 Shopify Sales Tax Collected	$589.32	$744.64	+$155
22712 Dental Benefits Payables	$27.77	$27.77	+$0
22713 Vision Benefits Payables	$3.82	$3.82	+$0
22720 401(k) Traditional & Roth	$0.00	$0.00	+$0
23100 Gift Cards Payable	$9,522.91	$9,522.91	+$0
Total Other Current Liabilities	$16,384.21	$15,498.04	($886)
Total Current Liabilities	$232,825.44	$293,857.32	+$61,032
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00	$0.00	+$0
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$9,907.96	$8,800.66	($1,107)
25202 SBA Loan	$1,051,738.98	$1,051,738.98	+$0
25302 Loan - Honey's	$1,500.00	$1,500.00	+$0
Total Long-Term Liabilities	$1,063,146.94	$1,062,039.64	($1,107)
Total Liabilities	$1,295,972.38	$1,355,896.96	+$59,925
Equity
30102 Shareholder Contributions-Danny Becker	$50,199.60	$50,199.60	+$0
30103 Shareholder Distributions-Danny Becker	($381,985.38)	($381,985.38)	+$0
32600 Retained Earnings	($252,592.69)	($252,592.69)	+$0
Net Income (year to date)	$122,083.67	$77,813.99	($44,270)
Total Equity	($462,294.80)	($506,564.48)	($44,270)
TOTAL LIABILITIES AND EQUITY	$833,677.58	$849,332.48	+$15,655

Balance Sheet

As of July 31, 2026

Total Assets

$813,663.64

Book value

Total Liabilities

$1,375,209.10

SBA loan $1,051,738.98

Total Equity

($561,545.46)

Accumulated deficit

Cash in Bank

$46,097.05

Credit cards $222,954.88

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $74,829.13. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($561,545.46) on $1,375,209.10 of liabilities against $813,663.64 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	Jun	Jul	Change
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$44,558.97	$9,893.80	($34,665)
10002 Tidal Business Checking-4185	$5,910.35	$5,910.35	+$0
10003 Tidal Business Saving-7973	$55,014.27	$30,240.51	($24,774)
10004 Paypal MGM	$117.64	$52.39	($65)
Total Bank Accounts	$105,601.23	$46,097.05	($59,504)
Payment Receivables
12102 Signature Pay Receivable	($5,387.97)	($1,508.29)	+$3,880
12201 Amazon Carried Balances	$1,693.17	$7,553.77	+$5,861
12202 Amazon Pending Balances	($565.11)	($565.11)	+$0
12203 Amazon.com US Reserved Balances	($1.15)	($5.25)	($4)
12204 Amazon Deferred Transactions	$17,833.43	$17,749.35	($84)
12205 Amazon Clearing Account	($5.69)	($5.69)	+$0
12302 Lynk PF Shopify Pending Balances	$136.08	$164.98	+$29
12303 Lynk PF Shopify Clearing Account	($364.42)	$2,846.17	+$3,211
12305 LP Shopify Pending Balances	($475.25)	($326.97)	+$148
12306 TEM Shopify Carried Balance	$4,022.06	$5,466.85	+$1,445
12401 eBay Carried Balances	$1,003.77	$775.18	($229)
12501 Klarna Recievable	$1,096.81	$665.91	($431)
12701 Amazon.ca Canada Reserved Balances-(CAD)	$11.99	$62.05	+$50
12800 Amazon.mx Reserved Balances	($4.87)	($4.93)	($0)
Total Payment Receivables	$19,394.69	$32,868.02	+$13,473
13000 Inventory	$321,034.63	$321,034.63	+$0
13050 Change in Inventory - (to be verified)	($11,041.29)	($11,041.29)	+$0
Net inventory carried	$309,993.34	$309,993.34	+$0
13100 Prepaid Inventory (Deposit)	$135,142.74	$135,142.74	+$0
14301 Prepaid Expenses-General	$0.00	$10,989.00	+$10,989
14302 Prepaid Insurance	$3,761.98	$3,134.99	($627)
Total Other Current Assets	$468,292.75	$492,128.09	+$23,835
Total Current Assets	$573,893.98	$538,225.14	($35,669)
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25	$16,120.25	+$0
15030 Furniture & Fixtures	$5,971.65	$5,971.65	+$0
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02	$86,893.02	+$0
16000 Accumulated Depreciation-(to separate)	($96,602.92)	($96,602.92)	+$0
Total Fixed Assets	$12,382.00	$12,382.00	+$0
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00	$9,525.00	+$0
19300 Due from Shareholders/Officers	$253,531.50	$253,531.50	+$0
Total Other Assets	$263,056.50	$263,056.50	+$0
TOTAL ASSETS	$849,332.48	$813,663.64	($35,669)
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$89,517.72	$74,829.13	($14,689)
20501 Citi-Costco-8847	$5,230.73	$5,203.37	($27)
20502 Amex-2000	$77,290.67	$100,603.75	+$23,313
20504 Chase CC-8735	$4,676.34	$4,583.67	($93)
20505 Capital One-4043 (now term loan)	$101,643.82	$100,216.45	($1,427)
20509 NEW 0% CreditCard-Select Use Only	$0.00	$12,347.64	+$12,348
Total Credit Cards	$188,841.56	$222,954.88	+$34,113
21600 Payroll Payables-Garnishments/Child Support	$350.90	$821.55	+$471
22010 Accrued Payroll	$1,829.07	$1,829.07	+$0
22210 Amazon.com US Sales Tax Collected-(USD)	$3,407.51	$3,484.64	+$77
22220 Sales Tax Payable-(to verify)	($388.58)	($786.23)	($398)
22240 Shopify Sales Tax Collected	$744.64	$972.55	+$228
22712 Dental Benefits Payables	$27.77	$55.54	+$28
22713 Vision Benefits Payables	$3.82	$7.64	+$4
22720 401(k) Traditional & Roth	$0.00	$600.00	+$600
23100 Gift Cards Payable	$9,522.91	$9,511.45	($11)
Total Other Current Liabilities	$15,498.04	$16,496.21	+$998
Total Current Liabilities	$293,857.32	$314,280.22	+$20,423
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00	$0.00	+$0
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$8,800.66	$7,689.90	($1,111)
25202 SBA Loan	$1,051,738.98	$1,051,738.98	+$0
25302 Loan - Honey's	$1,500.00	$1,500.00	+$0
Total Long-Term Liabilities	$1,062,039.64	$1,060,928.88	($1,111)
Total Liabilities	$1,355,896.96	$1,375,209.10	+$19,312
Equity
30102 Shareholder Contributions-Danny Becker	$50,199.60	$59,049.60	+$8,850
30103 Shareholder Distributions-Danny Becker	($381,985.38)	($382,485.38)	($500)
32600 Retained Earnings	($252,592.69)	($252,592.69)	+$0
Net Income (year to date)	$77,813.99	$14,483.01	($63,331)
Total Equity	($506,564.48)	($561,545.46)	($54,981)
TOTAL LIABILITIES AND EQUITY	$849,332.48	$813,663.64	($35,669)

Balance Sheet

As of August 31, 2026

Total Assets

$796,501.26

Book value

Total Liabilities

$1,377,431.15

SBA loan $1,051,738.98

Total Equity

($580,929.89)

Accumulated deficit

Cash in Bank

$23,586.42

Credit cards $216,812.48

Liquidity

Cash, Receivables and Credit Card Debt by Month

The frozen account

Inventory Gross vs Net Carried

13000 holds steady, the 13050 contra offsets it, and the net never changes. Nothing is releasing to COGS.

Key Observations

Accounts payable is reconciled and healthy at $84,328.94. The double counted costs that were puffing up COGS all year are gone, and every payment now ties to a real bill. This is the part that is genuinely fixed.
The balance sheet is moving now, which is a good sign. Inventory shifted around in the first quarter as Hassam reconciled it, and the marketplace clearing accounts, Signature Pay, Amazon and Shopify, are settling month to month instead of sitting dead. The transactions are all there, they are just still finding their final home.
Inventory settles at $309,993 net from April on and then stops. Account 13000 and the 13050 contra lock together and nothing releases to COGS after that, so purchases keep landing straight in cost. This is the next real cleanup, and it waits on the physical count.
The SBA loan is now tied out to the statement, and it is worth $107,000 to the balance sheet. The SBA portal shows a real balance of $944,605.00 while the books carry $1,051,738.98. The gap is an old opening balance that came in too high, not anything mis-entered this year, since our monthly payments and interest match the SBA to the penny. Correcting it is a one time prior year adjustment that improves equity by $107,133.98 and does not touch 2026 profit. See the note on the Analysis tab for the full walk-through.
Two accounts are still frozen and need a decision. Due from Shareholders has sat at $253,532 all year and needs either a documented note or a reclass, and accumulated depreciation of $96,603 has not moved. Neither is a crisis, but both should be cleaned up before a buyer starts asking.
Equity is ($580,929.89) on $1,377,431.15 of liabilities against $796,501.26 of assets. The SBA loan and the accumulated distributions are the whole story here, and the SBA tie-out above will move this number.

Statement

Account	Jul	Aug	Change
ASSETS
Bank Accounts
10001 Chase Business Checking-1551	$9,893.80	$18,435.56	+$8,542
10002 Tidal Business Checking-4185	$5,910.35	$1,410.35	($4,500)
10003 Tidal Business Saving-7973	$30,240.51	$3,740.51	($26,500)
10004 Paypal MGM	$52.39	$0.00	($52)
Total Bank Accounts	$46,097.05	$23,586.42	($22,511)
Payment Receivables
12102 Signature Pay Receivable	($1,508.29)	$168.81	+$1,677
12201 Amazon Carried Balances	$7,553.77	$10,187.84	+$2,634
12202 Amazon Pending Balances	($565.11)	($565.11)	+$0
12203 Amazon.com US Reserved Balances	($5.25)	$2.69	+$8
12204 Amazon Deferred Transactions	$17,749.35	$16,508.74	($1,241)
12205 Amazon Clearing Account	($5.69)	($5.69)	+$0
12302 Lynk PF Shopify Pending Balances	$164.98	$136.08	($29)
12303 Lynk PF Shopify Clearing Account	$2,846.17	($446.39)	($3,293)
12305 LP Shopify Pending Balances	($326.97)	($475.25)	($148)
12306 TEM Shopify Carried Balance	$5,466.85	$6,804.60	+$1,338
12401 eBay Carried Balances	$775.18	$512.42	($263)
12501 Klarna Recievable	$665.91	$1,333.44	+$668
12701 Amazon.ca Canada Reserved Balances-(CAD)	$62.05	$62.05	+$0
12800 Amazon.mx Reserved Balances	($4.93)	($4.92)	+$0
Total Payment Receivables	$32,868.02	$34,219.31	+$1,351
13000 Inventory	$321,034.63	$321,034.63	+$0
13050 Change in Inventory - (to be verified)	($11,041.29)	($11,041.29)	+$0
Net inventory carried	$309,993.34	$309,993.34	+$0
13100 Prepaid Inventory (Deposit)	$135,142.74	$140,567.74	+$5,425
14301 Prepaid Expenses-General	$10,989.00	$9,990.00	($999)
14302 Prepaid Insurance	$3,134.99	$2,508.00	($627)
Total Other Current Assets	$492,128.09	$497,476.34	+$5,348
Total Current Assets	$538,225.14	$521,062.76	($17,162)
Fixed Assets
15010 Computer & Communication Equipment	$16,120.25	$16,120.25	+$0
15030 Furniture & Fixtures	$5,971.65	$5,971.65	+$0
15040 Vehicle Dodge Ram 2500 (2021)	$86,893.02	$86,893.02	+$0
16000 Accumulated Depreciation-(to separate)	($96,602.92)	($96,602.92)	+$0
Total Fixed Assets	$12,382.00	$12,382.00	+$0
Other Assets
19210 Lease/Utilities Deposit--5155 Clareton Drive - Security Deposit	$9,525.00	$9,525.00	+$0
19300 Due from Shareholders/Officers	$253,531.50	$253,531.50	+$0
Total Other Assets	$263,056.50	$263,056.50	+$0
TOTAL ASSETS	$813,663.64	$796,501.26	($17,162)
LIABILITIES AND EQUITY
Current Liabilities
20000 Accounts Payable (A/P)	$74,829.13	$84,328.94	+$9,500
20501 Citi-Costco-8847	$5,203.37	$3,837.23	($1,366)
20502 Amex-2000	$100,603.75	$98,465.04	($2,139)
20504 Chase CC-8735	$4,583.67	$6,763.88	+$2,180
20505 Capital One-4043 (now term loan)	$100,216.45	$98,598.69	($1,618)
20509 NEW 0% CreditCard-Select Use Only	$12,347.64	$9,147.64	($3,200)
Total Credit Cards	$222,954.88	$216,812.48	($6,142)
21600 Payroll Payables-Garnishments/Child Support	$821.55	$821.55	+$0
22010 Accrued Payroll	$1,829.07	$1,829.07	+$0
22210 Amazon.com US Sales Tax Collected-(USD)	$3,484.64	$3,547.46	+$63
22220 Sales Tax Payable-(to verify)	($786.23)	($1,151.61)	($365)
22240 Shopify Sales Tax Collected	$972.55	$1,252.69	+$280
22712 Dental Benefits Payables	$55.54	$55.54	+$0
22713 Vision Benefits Payables	$7.64	$7.64	+$0
22720 401(k) Traditional & Roth	$600.00	$600.00	+$0
23100 Gift Cards Payable	$9,511.45	$9,511.45	+$0
Total Other Current Liabilities	$16,496.21	$16,473.79	($22)
Total Current Liabilities	$314,280.22	$317,615.21	+$3,335
Long-Term Liabilities
25101 Danny Becker Promissory Note	$0.00	$0.00	+$0
25201 Vehicle Dodge Ram 2500 (2021) Loan Payble	$7,689.90	$6,576.96	($1,113)
25202 SBA Loan	$1,051,738.98	$1,051,738.98	+$0
25302 Loan - Honey's	$1,500.00	$1,500.00	+$0
Total Long-Term Liabilities	$1,060,928.88	$1,059,815.94	($1,113)
Total Liabilities	$1,375,209.10	$1,377,431.15	+$2,222
Equity
30102 Shareholder Contributions-Danny Becker	$59,049.60	$59,049.60	+$0
30103 Shareholder Distributions-Danny Becker	($382,485.38)	($369,485.38)	+$13,000
32600 Retained Earnings	($252,592.69)	($252,592.69)	+$0
Net Income (year to date)	$14,483.01	($17,901.42)	($32,384)
Total Equity	($561,545.46)	($580,929.89)	($19,384)
TOTAL LIABILITIES AND EQUITY	$813,663.64	$796,501.26	($17,162)

Statement of Cash Flows

January 2026

Cash in Bank · January

$105,837.18

opening period

Operating Activities

—

Net income $35,177.21

Financing Activities

—

Debt and owner activity

Net Cash Change

opening

Ending bank $105,837.18

Cash in Bank

$105,837.18

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

January is the opening period in this export. Cash flow is shown from February forward, once there is a prior month to measure the movement against.

Statement

Cash Flow	January
Opening period	January is the opening close in this export; cash flow runs February onward.

Statement of Cash Flows

February 2026

Cash in Bank · February

$109,073.35

net cash $3,236.17 this month

Operating Activities

$3,832.92

Net income $1,744.58

Financing Activities

($596.75)

Debt and owner activity

Net Cash Change

$3,236.17

Ending bank $109,073.35

Cash in Bank

$109,073.35

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

Operating cash flow of $3,833 against net income of $1,745.
Financing used $597, debt principal and any owner activity.
Net cash change of $3,236, leaving $109,073 in the bank.
The inventory accounts do not touch cash. 13000 and its contra offset each other every month, so the whole inventory question is a reporting fix, not a cash event.

Statement

Cash Flow	February
OPERATING ACTIVITIES
Net income	$1,744.58
Working capital and non-cash, net	$2,088.34
Net cash from operating activities	$3,832.92
FINANCING ACTIVITIES
Debt, contributions and distributions, net	($596.75)
NET CASH CHANGE FOR THE MONTH	$3,236.17
Ending bank balance	$109,073.35

Statement of Cash Flows

March 2026

Cash in Bank · March

$103,283.22

net cash ($5,790.13) this month

Operating Activities

($4,690.65)

Net income ($8,279.28)

Financing Activities

($1,099.48)

Debt and owner activity

Net Cash Change

($5,790.13)

Ending bank $103,283.22

Cash in Bank

$103,283.22

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

Operating cash flow of ($4,691) against net income of ($8,279).
Financing used $1,099, debt principal and any owner activity.
Net cash change of ($5,790), leaving $103,283 in the bank.
The inventory accounts do not touch cash. 13000 and its contra offset each other every month, so the whole inventory question is a reporting fix, not a cash event.

Statement

Cash Flow	March
OPERATING ACTIVITIES
Net income	($8,279.28)
Working capital and non-cash, net	$3,588.63
Net cash from operating activities	($4,690.65)
FINANCING ACTIVITIES
Debt, contributions and distributions, net	($1,099.48)
NET CASH CHANGE FOR THE MONTH	($5,790.13)
Ending bank balance	$103,283.22

Statement of Cash Flows

April 2026

Cash in Bank · April

$68,692.89

net cash ($34,590.33) this month

Operating Activities

($33,488.11)

Net income $48,938.50

Financing Activities

($1,102.22)

Debt and owner activity

Net Cash Change

($34,590.33)

Ending bank $68,692.89

Cash in Bank

$68,692.89

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

Operating cash flow of ($33,488) against net income of $48,938.
Financing used $1,102, debt principal and any owner activity.
Net cash change of ($34,590), leaving $68,693 in the bank.
The inventory accounts do not touch cash. 13000 and its contra offset each other every month, so the whole inventory question is a reporting fix, not a cash event.

Statement

Cash Flow	April
OPERATING ACTIVITIES
Net income	$48,938.50
Working capital and non-cash, net	($82,426.61)
Net cash from operating activities	($33,488.11)
FINANCING ACTIVITIES
Debt, contributions and distributions, net	($1,102.22)
NET CASH CHANGE FOR THE MONTH	($34,590.33)
Ending bank balance	$68,692.89

Statement of Cash Flows

May 2026

Cash in Bank · May

$98,825.79

net cash $30,132.90 this month

Operating Activities

$31,237.87

Net income $44,502.66

Financing Activities

($1,104.97)

Debt and owner activity

Net Cash Change

$30,132.90

Ending bank $98,825.79

Cash in Bank

$98,825.79

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

Operating cash flow of $31,238 against net income of $44,503.
Financing used $1,105, debt principal and any owner activity.
Net cash change of $30,133, leaving $98,826 in the bank.
The inventory accounts do not touch cash. 13000 and its contra offset each other every month, so the whole inventory question is a reporting fix, not a cash event.

Statement

Cash Flow	May
OPERATING ACTIVITIES
Net income	$44,502.66
Working capital and non-cash, net	($13,264.79)
Net cash from operating activities	$31,237.87
FINANCING ACTIVITIES
Debt, contributions and distributions, net	($1,104.97)
NET CASH CHANGE FOR THE MONTH	$30,132.90
Ending bank balance	$98,825.79

Statement of Cash Flows

June 2026

Cash in Bank · June

$105,601.23

net cash $6,775.44 this month

Operating Activities

$7,882.74

Net income ($44,269.68)

Financing Activities

($1,107.30)

Debt and owner activity

Net Cash Change

$6,775.44

Ending bank $105,601.23

Cash in Bank

$105,601.23

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

Operating cash flow of $7,883 against net income of ($44,270).
Financing used $1,107, debt principal and any owner activity.
Net cash change of $6,775, leaving $105,601 in the bank.
The inventory accounts do not touch cash. 13000 and its contra offset each other every month, so the whole inventory question is a reporting fix, not a cash event.

Statement

Cash Flow	June
OPERATING ACTIVITIES
Net income	($44,269.68)
Working capital and non-cash, net	$52,152.42
Net cash from operating activities	$7,882.74
FINANCING ACTIVITIES
Debt, contributions and distributions, net	($1,107.30)
NET CASH CHANGE FOR THE MONTH	$6,775.44
Ending bank balance	$105,601.23

Statement of Cash Flows

July 2026

Cash in Bank · July

$46,097.05

net cash ($59,504.18) this month

Operating Activities

($66,743.42)

Net income ($63,330.98)

Financing Activities

$7,239.24

Debt and owner activity

Net Cash Change

($59,504.18)

Ending bank $46,097.05

Cash in Bank

$46,097.05

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

Operating cash flow of ($66,743) against net income of ($63,331).
Financing added $7,239, debt principal and any owner activity.
Net cash change of ($59,504), leaving $46,097 in the bank.
The inventory accounts do not touch cash. 13000 and its contra offset each other every month, so the whole inventory question is a reporting fix, not a cash event.

Statement

Cash Flow	July
OPERATING ACTIVITIES
Net income	($63,330.98)
Working capital and non-cash, net	($3,412.44)
Net cash from operating activities	($66,743.42)
FINANCING ACTIVITIES
Debt, contributions and distributions, net	$7,239.24
NET CASH CHANGE FOR THE MONTH	($59,504.18)
Ending bank balance	$46,097.05

Statement of Cash Flows

August 2026

Cash in Bank · August

$23,586.42

net cash ($22,510.63) this month

Operating Activities

($34,397.69)

Net income ($32,384.43)

Financing Activities

$11,887.06

Debt and owner activity

Net Cash Change

($22,510.63)

Ending bank $23,586.42

Cash in Bank

$23,586.42

All accounts combined

Profit is not cash

Net Income vs Operating Cash Flow

Where the money went

Monthly Cash Movement and Bank Balance

Key Observations

Operating cash flow of ($34,398) against net income of ($32,384).
Financing added $11,887, debt principal and any owner activity.
Net cash change of ($22,511), leaving $23,586 in the bank.
The inventory accounts do not touch cash. 13000 and its contra offset each other every month, so the whole inventory question is a reporting fix, not a cash event.

Statement

Cash Flow	August
OPERATING ACTIVITIES
Net income	($32,384.43)
Working capital and non-cash, net	($2,013.26)
Net cash from operating activities	($34,397.69)
FINANCING ACTIVITIES
Debt, contributions and distributions, net	$11,887.06
NET CASH CHANGE FOR THE MONTH	($22,510.63)
Ending bank balance	$23,586.42

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Trends

January through August 2026

The core distortion

Reported vs Normalized Operating Income

Same year to date total of $18,490. Only the distribution across months changes.

Why margin will not sit still

Gross Margin, Reported vs Normalized

Reported margin swings 19 points. Levelled, the business runs a tight 48.5% to 52.6%.

The account behind it

52001 Purchases as a % of Revenue

Product cost should be steady. It ranges from 10.3% to 27.8% because purchases post on receipt with no inventory relief.

The real operating problem

Advertising Intensity

Total ad spend against revenue, and Amazon ads against Amazon revenue. Both climb from May on while revenue stays flat.

Where the top line is going

Net Revenue by Channel

All eight closed months, restated.

Profit is not cash

Net Income vs Operating Cash Flow

Cash flow runs February forward, once there is a prior month to measure against.

The math

Purchase Timing Bridge

Levelling purchases at the year to date rate of 20.9%. The adjustment nets to zero across the year.

Month	Revenue	Purchases booked	% of rev	Levelled	Cost under / (over) booked	Reported NOI	Normalized NOI
January	$335,683.23	$57,765.37	17.2%	$70,259.85	$12,494.48	$41,984.18	$29,489.70
February	$296,949.11	$79,714.56	26.8%	$62,152.64	($17,561.92)	$8,205.23	$25,767.15
March	$305,088.55	$84,842.07	27.8%	$63,856.26	($20,985.81)	($1,134.54)	$19,851.27
April	$307,590.23	$31,529.00	10.3%	$64,379.87	$32,850.87	$55,198.66	$22,347.79
May	$317,176.36	$37,336.67	11.8%	$66,386.29	$29,049.62	$50,029.29	$20,979.67
June	$281,514.09	$77,521.63	27.5%	$58,922.03	($18,599.60)	($51,659.94)	($33,060.34)
July	$285,791.82	$61,185.13	21.4%	$59,817.38	($1,367.75)	($56,504.18)	($55,136.43)
August	$275,565.96	$73,556.97	26.7%	$57,677.07	($15,879.90)	($27,628.53)	($11,748.63)
Year to date	$2,405,359.35	$503,451.40	20.9%	$503,451.40	$0.00	$18,490.17	$18,490.17

Monthly Note

January 2026

Danny,

January came out swinging. Best month of the year, real profit in the bank, and the cleanest set of numbers we get all year. If every month read like this one we would not have much to talk about.

January Revenue

$335,683

first month

January Net

$35,177

10.5% margin

Levelled Operating

$29,490

purchases evened out

Cash in Bank

$105,837

end of January

JAN

$335,683.23

Net: $35,177.21

Revenue

The top line

We did $335,683 in January, the best month of the year so far. The Enhanced Male and Amazon carry it, at $141,248 and $107,172, with Lynk Performance at $37,824 and Lynk Pleasure at $29,703.

Profitability

What it really earned

Gross profit was $189,004 at a 56.3% margin, and after $147,019 in operating costs the month landed at net income of $35,177. Now here is the piece I always want you to see. We bought product at 17 cents on the revenue dollar this month against a 21 cent average, and because nothing is moving through inventory yet, that lands straight in cost. Even that out and January really earned about $29,490.

The short version. January finished in the black, and through January we are at a profit of $35,177 on $335,683 of revenue.

Where it went

The thing that mattered

One thing to file away from January: advertising ran about 20 cents on every revenue dollar. Totally fine on its own, but keep a bookmark there, because that number does not stay put. It creeps up all year, and by summer it is the whole story.

Cash and the balance sheet

Where you stand

On the revenue we billed, 100% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash finished the month at $105,837. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Good news, we got the SBA statement and now we can see exactly what is going on with this loan, and it is not a mistake on our end. Our monthly entries match the SBA to the penny. Your current year interest on their portal reads $37,240.00, and that is exactly eight payments of $4,655, which is what we booked. The activity is clean.

Here is the real picture. The SBA says the actual loan balance is $944,605.00. Our books carry it at $1,051,738.98. That is the $107,133.98 gap, and it is an old opening balance that came in too high years ago and just sat there. Nothing we entered this year caused it, and it does not touch any of your 2026 profit numbers. It is a one time correction to the balance sheet, and here is the nice part, when we book it your equity actually improves by that same $107,000 because we are taking a liability back down to its true size.

Now the part you asked about, and it is a good one to understand. This is a COVID EIDL loan at 3.75%, and it went through the deferment everybody got in those years, where you did not pay but the interest kept running in the background. That built up a pile of unpaid interest, about $50,530 sitting on the SBA side right now. So every $4,655 payment is doing two jobs: it covers this month's interest, roughly $2,950, and the leftover $1,700 or so chips away at that old interest backlog. That is why the statement shows the whole payment going to interest and zero to principal. You are not stuck, you are catching up.

So when does principal actually start going down? At about $1,700 a month against a $50,530 backlog, you are looking at roughly two and a half years, so sometime in early 2029, the interest is caught up and your payments start biting into the actual balance. I would confirm that against the amortization schedule on the SBA portal so Danny has a firm date, but that is the shape of it.

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

Beyond the SBA loan, two accounts still need a decision: the money the company shows as due from you, which needs either a real note or a reclass, and the inventory account, which locks up in April and stops feeding cost of goods sold. Both wait on the physical count and a quick conversation with you. I am taking these in small bites so we are not running up hours while the sale is in play.

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified

Monthly Note

February 2026

Danny,

February looks sleepy on paper, but do not buy it. This was a big shopping month, we loaded up on product, and that is the only reason the profit looks thin. Even it out and February was pulling its weight.

February Revenue

$296,949

($38,734.12) vs Jan

February Net

$1,745

0.6% margin

Levelled Operating

$25,767

purchases evened out

Cash in Bank

$109,073

end of February

JAN

$335,683.23

Net: $35,177.21

FEB

$296,949.11

Net: $1,744.58

Revenue

The top line

We did $296,949 in February, a little under the monthly average of $316,316. The Enhanced Male and Amazon carry it, at $116,812 and $93,646, with Lynk Performance at $42,137 and Lynk Pleasure at $23,438.

Profitability

What it really earned

Gross profit was $136,187 at a 45.9% margin, and after $127,982 in operating costs the month landed at net income of $1,745. Now here is the piece I always want you to see. We bought product at 27 cents on the revenue dollar this month against a 21 cent average, and because nothing is moving through inventory yet, that lands straight in cost. Even that out and February really earned about $25,767.

The short version. February finished in the black, and through February we are at a profit of $36,922 on $632,632 of revenue.

Where it went

The thing that mattered

What I love about February is the discipline. Advertising dropped under 18% of revenue, the leanest month of the year, and the bank actually finished higher than January. Proof that when the spending behaves, this business makes money.

Cash and the balance sheet

Where you stand

On the revenue we billed, 100% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash moved $3,236 over the month and finished at $109,073. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified

Monthly Note

March 2026

Danny,

March is February's twin. Small loss on the surface, but again it is a buying month talking, not the business. Peel that back and March was right in the pocket with the good months.

March Revenue

$305,089

+$8,139.44 vs Feb

March Net

($8,279)

-2.7% margin

Levelled Operating

$19,851

purchases evened out

Cash in Bank

$103,283

end of March

JAN

$335,683.23

Net: $35,177.21

FEB

$296,949.11

Net: $1,744.58

MAR

$305,088.55

Net: ($8,279.28)

Revenue

The top line

We did $305,089 in March, a little under the monthly average of $312,574. The Enhanced Male and Amazon carry it, at $113,187 and $99,312, with Lynk Performance at $44,514 and Lynk Pleasure at $27,195.

Profitability

What it really earned

Gross profit was $138,074 at a 45.3% margin, and after $139,208 in operating costs the month landed at a net loss of $8,279. Now here is the piece I always want you to see. We bought product at 28 cents on the revenue dollar this month against a 21 cent average, and because nothing is moving through inventory yet, that lands straight in cost. Even that out and March really earned about $19,851.

The short version. March finished in the red, and through March we are at a profit of $28,643 on $937,721 of revenue.

Where it went

The thing that mattered

Here is the March headline: the margin reads 45% but really lives closer to 52% once you even out the buying. Nothing is wrong with your pricing, it is just the calendar playing tricks. Same product, same markup, different timing.

Cash and the balance sheet

Where you stand

On the revenue we billed, 100% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash moved ($5,790) over the month and finished at $103,283. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified

Monthly Note

April 2026

Danny,

April was a good month top to bottom. Strong sales, and we threw a big chunk of cash at the suppliers we owed, which is exactly the kind of thing you like to see even though it stings the bank balance.

April Revenue

$307,590

+$2,501.68 vs Mar

April Net

$48,938

15.9% margin

Levelled Operating

$22,348

purchases evened out

Cash in Bank

$68,693

end of April

JAN

$335,683.23

Net: $35,177.21

FEB

$296,949.11

Net: $1,744.58

MAR

$305,088.55

Net: ($8,279.28)

APR

$307,590.23

Net: $48,938.50

Revenue

The top line

We did $307,590 in April, a little under the monthly average of $311,328. The Enhanced Male and Amazon carry it, at $107,771 and $99,909, with Lynk Performance at $50,243 and Lynk Pleasure at $24,880.

Profitability

What it really earned

Gross profit was $187,367 at a 60.9% margin, and after $132,168 in operating costs the month landed at net income of $48,938. Now here is the piece I always want you to see. We bought product at 10 cents on the revenue dollar this month against a 21 cent average, and because nothing is moving through inventory yet, that lands straight in cost. Even that out and April really earned about $22,348.

The short version. April finished in the black, and through April we are at a profit of $77,581 on $1,245,311 of revenue.

Where it went

The thing that mattered

April is a cash story. We took payables from about $74,000 down to $22,000, so a big pile of real money walked out the door to suppliers. That is why the bank dipped even in a profitable month. Good money moving, just money moving.

Cash and the balance sheet

Where you stand

On the revenue we billed, 92% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash moved ($34,590) over the month and finished at $68,693. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified

Monthly Note

May 2026

Danny,

May was the best top line all year, full stop. The profit looks huge, but part of that is because we barely bought product that month, so let me show you what it really earned once I level the field.

May Revenue

$317,176

+$9,586.13 vs Apr

May Net

$44,503

14.0% margin

Levelled Operating

$20,980

purchases evened out

Cash in Bank

$98,826

end of May

JAN

$335,683.23

Net: $35,177.21

FEB

$296,949.11

Net: $1,744.58

MAR

$305,088.55

Net: ($8,279.28)

APR

$307,590.23

Net: $48,938.50

MAY

$317,176.36

Net: $44,502.66

Revenue

The top line

We did $317,176 in May, above the monthly average of $312,497. The Enhanced Male and Amazon carry it, at $111,417 and $110,242, with Lynk Performance at $45,169 and Lynk Pleasure at $24,544.

Profitability

What it really earned

Gross profit was $192,508 at a 60.7% margin, and after $142,479 in operating costs the month landed at net income of $44,503. Now here is the piece I always want you to see. We bought product at 12 cents on the revenue dollar this month against a 21 cent average, and because nothing is moving through inventory yet, that lands straight in cost. Even that out and May really earned about $20,980.

The short version. May finished in the black, and through May we are at a profit of $122,084 on $1,562,487 of revenue.

Where it went

The thing that mattered

Keep your eye on Amazon ads starting in May. This is the month the meter starts spinning, more than double the month before, and it just keeps climbing into the summer. Think of it as the opening note of the song that turns the next few months red.

Cash and the balance sheet

Where you stand

On the revenue we billed, 100% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash moved $30,133 over the month and finished at $98,826. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified

Monthly Note

June 2026

Danny,

June is where the ride gets bumpy, and this one is real. Not a buying quirk this time, an honest loss. Grab a coffee, I want to walk you through exactly where it went.

June Revenue

$281,514

($35,662.27) vs May

June Net

($44,270)

-15.7% margin

Levelled Operating

($33,060)

purchases evened out

Cash in Bank

$105,601

end of June

JAN

$335,683.23

Net: $35,177.21

FEB

$296,949.11

Net: $1,744.58

MAR

$305,088.55

Net: ($8,279.28)

APR

$307,590.23

Net: $48,938.50

MAY

$317,176.36

Net: $44,502.66

JUN

$281,514.09

Net: ($44,269.68)

Revenue

The top line

We did $281,514 in June, a little under the monthly average of $307,334. The Enhanced Male and Amazon carry it, at $94,653 and $100,637, with Lynk Performance at $43,590 and Lynk Pleasure at $21,705.

Profitability

What it really earned

Gross profit was $117,977 at a 41.9% margin, and after $169,637 in operating costs the month landed at a net loss of $44,270. Now here is the piece I always want you to see. We bought product at 28 cents on the revenue dollar this month against a 21 cent average, and because nothing is moving through inventory yet, that lands straight in cost. Even that out and June really lost about $33,060.

The short version. June finished in the red, and through June we are at a profit of $77,814 on $1,844,002 of revenue.

Where it went

The thing that mattered

June is the advertising month, plain and simple. Total ad spend hit 28% of revenue, and Amazon ads alone cleared $28,000 while Amazon sales sat still and watched. Then warehouse expense jumped to nearly $17,000 against a normal thousand or two. Put those two in a room together and you have got your loss.

Cash and the balance sheet

Where you stand

On the revenue we billed, 100% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash moved $6,775 over the month and finished at $105,601. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified

Monthly Note

July 2026

Danny,

July was the tough one. Almost all of it traces back to a single account that had a very loud month, and I want to put it in front of you so we call it together instead of me guessing.

July Revenue

$285,792

+$4,277.73 vs Jun

July Net

($63,331)

-22.2% margin

Levelled Operating

($55,136)

purchases evened out

Cash in Bank

$46,097

end of July

JAN

$335,683.23

Net: $35,177.21

FEB

$296,949.11

Net: $1,744.58

MAR

$305,088.55

Net: ($8,279.28)

APR

$307,590.23

Net: $48,938.50

MAY

$317,176.36

Net: $44,502.66

JUN

$281,514.09

Net: ($44,269.68)

JUL

$285,791.82

Net: ($63,330.98)

Revenue

The top line

We did $285,792 in July, a little under the monthly average of $304,256. The Enhanced Male and Amazon carry it, at $94,673 and $98,032, with Lynk Performance at $45,757 and Lynk Pleasure at $26,077.

Profitability

What it really earned

Gross profit was $144,738 at a 50.6% margin, and after $201,242 in operating costs the month landed at a net loss of $63,331.

The short version. July finished in the red, and through July we are at a profit of $14,483 on $2,129,793 of revenue.

Where it went

The thing that mattered

July is basically one account wearing a costume. Warehouse expense came in at $39,957 against a normal thousand or two. That is not a real monthly cost, that is the kind of thing that usually belongs on the balance sheet or spread across the year, and I want to look at it with you before we sign off on it. Payroll ran hot too, which smells like timing.

Cash and the balance sheet

Where you stand

On the revenue we billed, 95% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash moved ($59,504) over the month and finished at $46,097. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified

Monthly Note

August 2026

Danny,

August came in better than June and July, and the shape of it is actually encouraging. Still a loss, but a smaller one, and it points straight at the lever we need to pull.

August Revenue

$275,566

($10,225.86) vs Jul

August Net

($32,384)

-11.8% margin

Levelled Operating

($11,749)

purchases evened out

Cash in Bank

$23,586

end of August

JAN

$335,683.23

Net: $35,177.21

FEB

$296,949.11

Net: $1,744.58

MAR

$305,088.55

Net: ($8,279.28)

APR

$307,590.23

Net: $48,938.50

MAY

$317,176.36

Net: $44,502.66

JUN

$281,514.09

Net: ($44,269.68)

JUL

$285,791.82

Net: ($63,330.98)

AUG

$275,565.96

Net: ($32,384.43)

Revenue

The top line

We did $275,566 in August, a little under the monthly average of $300,670. The Enhanced Male and Amazon carry it, at $88,392 and $93,045, with Lynk Performance at $50,320 and Lynk Pleasure at $24,450.

Profitability

What it really earned

Gross profit was $120,430 at a 43.7% margin, and after $148,059 in operating costs the month landed at a net loss of $32,384. Now here is the piece I always want you to see. We bought product at 27 cents on the revenue dollar this month against a 21 cent average, and because nothing is moving through inventory yet, that lands straight in cost. Even that out and August really lost about $11,749.

The short version. August finished in the red, and through August we are at a net loss of $17,901 on $2,405,359 of revenue.

Where it went

The thing that mattered

August is still leaning on advertising, sitting at 24% of revenue and stubbornly refusing to come back down since the spring ramp. That is the clearest lever we have, and pulling it is the fastest way back to black. The good news, the warehouse spike from July went away, so July really was a one-off.

Cash and the balance sheet

Where you stand

On the revenue we billed, 100% of it settled into cash, so collections are not the worry, your customers pay you at checkout. Cash moved ($22,511) over the month and finished at $23,586. The big cleanup is genuinely behind us now: AP is reconciled and tied to real bills, Capital One is booked as a term loan, and the balance sheet is finally moving instead of sitting frozen, which is a good sign. The marketplace clearing accounts are settling month to month as Hassam works them, and the transactions are all there.

The SBA loan

Tied out to the statement

Bottom line for you: the loan is current, the payments are right, and once we post the $107,000 correction the balance sheet will finally show the true number. I will get that journal entry in.

Still on my list

The last few knots

At your service,

Juan Rodriguez

Fractional CFO and Controller, JAServices Financial
QuickBooks Online International Certified