Financial Management
Production costs, profitability, and financial performance
Tuesday, December 23, 2025
03:48 PM
VM
Total Revenue
$292.7M
+15.2%
vs. last period
Gross Profit
$28.1M
+16.8%
vs. last period
Profit Margin
9.6%
+0.8%
vs. last period
Cost per Unit
$24,500
-2.1%
vs. last period
Revenue & Profit Trend
Cost Breakdown
Materials
$18.5MLabor
$15.2MOverhead
$7.8MEquipment
$4.9MQuality
$2.6MProfit & Loss Summary
Revenue$292.7M
Cost of Goods Sold$264.6M
Gross Profit$28.1M
Operating Expenses$18.5M
Operating Profit$9.6M
Taxes & Interest$2.9M
Net Profit$6.7M
Budget vs Actual
Revenue
Budget: $280.0M
$292.7M
+$12.7M (+4.5%)
Direct Costs
Budget: $210.0M
$216.8M
$-6,800,000 (-3.2%)
Operating Expenses
Budget: $18.0M
$18.5M
$-500,000 (-2.8%)
Profit
Budget: $52.0M
$57.1M
+$5.1M (+9.8%)
Cash Flow
Operating Cash Flow+$12.3M
Investing Cash Flow-$8.7M
Financing Cash Flow-$2.1M
Net Cash Flow+$1.5M
Key Financial Ratios
Gross Margin9.6%
Operating Margin3.3%
Net Profit Margin2.3%
Return on Assets8.7%
Current Ratio1.8:1
Cost Analysis
Cost per Unit$24,500
Material Cost %38.0%
Labor Cost %31.0%
Overhead Cost %16.0%
Break-even Point1,847 units