P&L (Income Statement)

Shows where your money comes from (Revenue), what it costs to deliver jobs (COGS), overhead costs (OpEx), and what's left over (profit). Think of it as the report card for your business.

Healthy

Revenue dropped 6.2% month-over-month (Nov 26 to Dec 26).

$35,400 to $33,200.

Gross margin is 44.0% — above the 42% target.

You're keeping 44 cents of every dollar after direct costs.

Revenue vs COGS vs OpEx

Solid bars = confirmed numbers. Striped bars = projections.

Income Statement Detail

Line Item	Jul 26$ / % Rev	Aug 26$ / % Rev	Sep 26$ / % Rev	Oct 26$ / % Rev	Nov 26$ / % Rev	Dec 26$ / % Rev
Revenue
TuneUp Inspections	$15,20033.9%	$14,40032.4%	$12,40029.7%	$10,20026.0%	$7,60021.5%	$5,80017.5%
Repair & Maintenance	$13,40029.9%	$12,80028.8%	$11,20026.8%	$9,80025.0%	$7,60021.5%	$6,20018.7%
Membership Subscriptions	$9,40021.0%	$10,00022.5%	$10,60025.4%	$11,20028.6%	$11,80033.3%	$12,40037.3%
Handld Pro SaaS	$6,80015.2%	$7,20016.2%	$7,60018.2%	$8,00020.4%	$8,40023.7%	$8,80026.5%
Total Revenue	$44,800100.0%	$44,400100.0%	$41,800100.0%	$39,200100.0%	$35,400100.0%	$33,200100.0%
COGS (Direct Costs)
Technician Labor	$12,54428.0%	$12,43228.0%	$11,70428.0%	$10,97628.0%	$9,91228.0%	$9,29628.0%
Parts & Materials	$6,27214.0%	$6,21614.0%	$5,85214.0%	$5,48814.0%	$4,95614.0%	$4,64814.0%
Subcontractors	$3,5848.0%	$3,5528.0%	$3,3448.0%	$3,1368.0%	$2,8328.0%	$2,6568.0%
Vehicle Expenses	$2,6886.0%	$2,6646.0%	$2,5086.0%	$2,3526.0%	$2,1246.0%	$1,9926.0%
Total COGS	$25,08856.0%	$24,86456.0%	$23,40856.0%	$21,95256.0%	$19,82456.0%	$18,59256.0%
Gross Profit	$19,71244.0%	$19,53644.0%	$18,39244.0%	$17,24844.0%	$15,57644.0%	$14,60844.0%
Gross Margin %	$4444.0%	$4444.0%	$4444.0%	$4444.0%	$4444.0%	$4444.0%
OpEx (Operating Expenses)
Marketing	$2,1204.7%	$2,2405.0%	$2,3605.6%	$2,4806.3%	$2,6007.3%	$2,7208.2%
Insurance	$8501.9%	$8501.9%	$8502.0%	$8502.2%	$8502.4%	$8502.6%
Software	$9402.1%	$9802.2%	$1,0202.4%	$1,0602.7%	$1,1003.1%	$1,1403.4%
Office	$4000.9%	$4000.9%	$4001.0%	$4001.0%	$4001.1%	$4001.2%
Professional Services	$7501.7%	$7501.7%	$7501.8%	$7501.9%	$7502.1%	$7502.3%
Owner Compensation	$5,50012.3%	$5,50012.4%	$5,50013.2%	$5,50014.0%	$5,50015.5%	$5,50016.6%
Admin Wages	$4,4009.8%	$4,60010.4%	$4,80011.5%	$5,00012.8%	$5,20014.7%	$5,40016.3%
Depreciation	$4200.9%	$4200.9%	$4201.0%	$4201.1%	$4201.2%	$4201.3%
Total OpEx	$15,38034.3%	$15,74035.5%	$16,10038.5%	$16,46042.0%	$16,82047.5%	$17,18051.7%
EBITDA (Operating Profit)	$4,3329.7%	$3,7968.5%	$2,2925.5%	$7882.0%	($1,244)-3.5%	($2,572)-7.7%
EBITDA Margin %	$109.7%	$98.5%	$55.5%	$22.0%	($4)-3.5%	($8)-7.7%
Net Income	$4,3329.7%	$3,7968.5%	$2,2925.5%	$7882.0%	($1,244)-3.5%	($2,572)-7.7%
Net Margin %	$109.7%	$98.5%	$55.5%	$22.0%	($4)-3.5%	($8)-7.7%