ILLUSTRATIVE MANAGEMENT PACK · APRIL 2026
The month, in perspective.
A fictional service business. All figures are synthetic, in USD, and shown only to illustrate a reporting format. This is not client performance, an audited statement or a forecast for your business.
01 / PERFORMANCE SNAPSHOT
What changed this month?
| Line item | April actual | April budget | March actual | Actual − budget |
|---|---|---|---|---|
| Revenue | 120,000 | 110,000 | 100,000 | 10,000 |
| Direct costs | 54,000 | 49,500 | 45,000 | 4,500 |
| Gross profit | 66,000 | 60,500 | 55,000 | 5,500 |
| Operating expenses | 42,000 | 40,000 | 39,000 | 2,000 |
| Operating profit | 24,000 | 20,500 | 16,000 | 3,500 |
Variance convention: actual minus budget. Positive revenue/profit variance is favourable; positive cost variance is adverse. Gross margin = gross profit ÷ revenue. Operating profit excludes financing costs and income taxes; it is not net profit.
Illustrative commentary
Revenue is 9.1% above budget while the direct-cost ratio remains 45%. Operating expenses are $2,000 above budget. The resulting $3,500 operating-profit improvement should be discussed alongside collections and the reasons for cost overruns.
02 / CASH & FINANCIAL POSITION
Profit and cash tell different stories.
| Movement | Amount |
|---|---|
| Opening cash | 44,000 |
| Customer receipts | 108,000 |
| Supplier payments | -54,000 |
| Payroll payments | -36,000 |
| Other operating payments | -10,000 |
| Closing cash | 52,000 |
| Balance | Amount |
|---|---|
| Cash | 52,000 |
| Receivables | 80,000 |
| Prepayments | 8,000 |
| Net fixed assets | 40,000 |
| Total assets | 180,000 |
| Payables | 35,000 |
| Accruals | 15,000 |
| Borrowings | 40,000 |
| Equity | 90,000 |
| Liabilities + equity | 180,000 |
Simplified standalone illustration with no indirect taxes, investing flows, financing flows or currency translation during April. No opening balance sheet or comparative balance movement is implied.
03 / WORKING CAPITAL
Focus the follow-up.
| Days past due | Receivables | Payables |
|---|---|---|
| Not yet due | 40,000 | 20,000 |
| 1–30 days | 25,000 | 10,000 |
| 31–60 days | 10,000 | 5,000 |
| Over 60 days | 5,000 | 0 |
| Total | 80,000 | 35,000 |
Illustrative action
$15,000 of receivables is more than 30 days overdue. Assign an owner to confirm disputes and expected collection dates. The forecast below assumes scheduled collections; it does not guarantee recovery of overdue balances.
04 / FORWARD VIEW
A rolling 13-week cash outlook.
| Week | Opening cash | Receipts | Payments | Closing cash |
|---|---|---|---|---|
| 1 | 52,000 | 30,000 | 25,000 | 57,000 |
| 2 | 57,000 | 22,000 | 25,000 | 54,000 |
| 3 | 54,000 | 28,000 | 26,000 | 56,000 |
| 4 | 56,000 | 19,000 | 25,000 | 50,000 |
| 5 | 50,000 | 33,000 | 26,000 | 57,000 |
| 6 | 57,000 | 25,000 | 24,000 | 58,000 |
| 7 | 58,000 | 22,000 | 24,000 | 56,000 |
| 8 | 56,000 | 29,000 | 26,000 | 59,000 |
| 9 | 59,000 | 31,000 | 27,000 | 63,000 |
| 10 | 63,000 | 20,000 | 25,000 | 58,000 |
| 11 | 58,000 | 32,000 | 26,000 | 64,000 |
| 12 | 64,000 | 27,000 | 25,000 | 66,000 |
| 13 | 66,000 | 23,000 | 24,000 | 65,000 |
Each week opens with the previous week’s closing cash. Receipts and payments are manually assumed, with no borrowing, interest or tax payments in this illustration. A real forecast must include actual payment commitments, tax dates, collection risks and scenario assumptions.
05 / REVIEW & FOLLOW-UP
Leave the meeting with next steps.
| Item | Role responsible | Review point |
|---|---|---|
| Overdue customer balances | Receivables owner | Before the next cash forecast |
| Expense variance explanations | Finance manager | Before report approval |
| Unconfirmed payment commitments | Business owner | Before approving the next forecast |
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Build a pack around your business.
The report should fit your decisions, reporting basis and available data.