Finanzap

Sample year-end review

See what the year-end review delivers.

An example for an illustrative distributor with about US$12M in revenue: where 2026 went, why cash did not follow profit, and three decisions for the 2027 budget.

Download the sample review (PDF) Book a 20-minute call

Illustrative case, not a client.

The story in this example

Revenue grew 8%. Cash fell $170K.

Gross margin by customer group

2026, after rebates, freight, delivery and handling.

Gross margin by customer group18 key accounts: 27.1% gross margin. 64 mid-size accounts: 21.0%. 240 small accounts: 8.3%, after delivery and handling.Key accounts (18): 27.1%27.1%Key accounts (18)Mid-size (64): 21.0%21.0%Mid-size (64)Small (240): 8.3%8.3%Small (240)Share of gross profit: 68% · 28% · 3%
240 small accounts bring 10% of revenue and 3% of gross profit.

Profit to cash, 2026

US$ thousands, from pre-tax profit to the change in cash.

Profit to cash, 2026Pre-tax profit of $610K. Depreciation added $90K. Inventory took $420K, receivables $260K, equipment $120K and loan principal $150K; payables added $80K. Cash fell $170K.Profit: 610610ProfitDeprec.: +90+90Deprec.Inventory: −420−420InventoryReceiv.: −260−260Receiv.Payables: +80+80PayablesEquipment: −120−120EquipmentLoan: −150−150LoanCash: −170−170Cash
Inventory and receivables absorbed $680K: more than the year’s profit.

What the example contains

Four pages, one conversation, three decisions.

  1. Sample year-end review page 1: Summary

    Summary

    2026 in four numbers, three things the owner should know and the decisions in one box.

  2. Sample year-end review page 2: Customers and products

    Where the money was made

    Gross profit by customer group and by product line, and where the growth came from.

  3. Sample year-end review page 3: Cash

    Why cash did not follow profit

    The bridge from profit to cash, and working capital in days.

  4. Sample year-end review page 4: Decisions

    Three decisions for 2027

    Each one with an estimated range and what to watch.

Download the sample review (PDF)

The exact analysis depends on the business. The structure and the level of reasoning are what stay the same.

Want to see where your 2026 went?

One report and one conversation, in 10 business days, from the books your CPA closes. US$1,200, paid upfront, credited in full to your first month if you continue within 30 days. Five spots, until November 30.

Book a 20-minute call See the monthly service

A 20-minute conversation to understand your business and see whether the review fits. Nothing to prepare.

Discuss your business Book 20 min