Monthly financial package
Maple & Pine Coffee Co.
Month ended September 30, 2026 · Accrual basis · USD
Prepared by Onix AccountingDelivered October 9, 2026
Reviewed by senior bookkeeper
Reviewed by senior bookkeeper
Revenue$64,600+5.8% vs Aug
Net income$8,29012.8% margin
Gross margin67.7%Aug 67.2%
Cash on hand$65,725Checking + savings
Revenue, last 6 months
Bookkeeper's notes
- Revenue grew +5.8% over August, led by catering, which rose 22%.
- Gross margin held at 67.7%, in line with the 67.2% reported in August.
- Marketing spend increased to $1,850 for the fall menu launch.
- A new espresso grinder ($2,400) was added to equipment and will be depreciated over 5 years.
- All bank, savings and credit card accounts were reconciled to September statements.
Profit & loss
| Account | September 2026 | August 2026 | Change |
|---|---|---|---|
| Income | |||
| Café sales | $58,420 | $55,960 | +4.4% |
| Catering | $6,180 | $5,070 | +21.9% |
| Total income | $64,600 | $61,030 | +5.8% |
| Cost of goods sold | |||
| Coffee & food supplies | $18,740 | $18,020 | +4.0% |
| Packaging | $2,110 | $1,990 | +6.0% |
| Total cost of goods sold | $20,850 | $20,010 | +4.2% |
| Gross profit | $43,750 | $41,020 | +6.7% |
| Operating expenses | |||
| Payroll & benefits | $21,300 | $20,850 | +2.2% |
| Rent | $6,500 | $6,500 | +0.0% |
| Utilities | $1,240 | $1,310 | −5.3% |
| Marketing | $1,850 | $1,400 | +32.1% |
| Software & subscriptions | $620 | $620 | +0.0% |
| Insurance | $480 | $480 | +0.0% |
| Repairs & maintenance | $390 | $860 | −54.7% |
| Bank & merchant fees | $1,710 | $1,630 | +4.9% |
| Depreciation | $750 | $720 | +4.2% |
| Other expenses | $410 | $455 | −9.9% |
| Total operating expenses | $35,250 | $34,825 | +1.2% |
| Operating income | $8,500 | $6,195 | +37.2% |
| Interest expense | $210 | $216 | −2.8% |
| Net income | $8,290 | $5,979 | +38.7% |
Balance sheet
| As of September 30, 2026 | Amount |
|---|---|
| Assets | |
| Business checking | $40,725 |
| Business savings | $25,000 |
| Accounts receivable | $4,120 |
| Inventory | $7,910 |
| Prepaid expenses | $1,625 |
| Total current assets | $79,380 |
| Equipment, net of depreciation | $47,850 |
| Total assets | $127,230 |
| Liabilities | |
| Accounts payable | $6,340 |
| Credit card | $2,870 |
| Sales tax payable | $4,660 |
| Payroll liabilities | $4,120 |
| Total current liabilities | $17,990 |
| Equipment loan | $26,450 |
| Total liabilities | $44,440 |
| Equity | |
| Owner's capital | $40,000 |
| Retained earnings | $42,790 |
| Total equity | $82,790 |
| Total liabilities & equity | $127,230 |
Cash flow
| September 2026 | Amount |
|---|---|
| Operating activities | |
| Net income | $8,290 |
| Depreciation | $750 |
| Accounts receivable | ($860) |
| Inventory | ($430) |
| Prepaid expenses | $325 |
| Accounts payable | $470 |
| Credit card | ($270) |
| Sales tax payable | $450 |
| Payroll liabilities | $140 |
| Net cash from operating activities | $8,865 |
| Investing activities | |
| Equipment purchase (espresso grinder) | ($2,400) |
| Net cash from investing activities | ($2,400) |
| Financing activities | |
| Equipment loan repayment | ($1,150) |
| Owner's draw | ($3,000) |
| Net cash from financing activities | ($4,150) |
| Net change in cash | $2,315 |
| Checking balance, Aug 31 | $38,410 |
| Checking balance, Sep 30 | $40,725 |
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