Executive Summary | Period: Jan 2025
Revenue
$11,418,108
Previous$11,736,400
MoM Chg.-3%
vs Budget+9%
EBITDA
$418,504
Previous$378,176
MoM Chg.+11%
vs Budget+165%
Net Result
$465,500
Previous$438,203
MoM Chg.+6%
vs Budget+180%
Working Capital
$9,260,431
Previous$3,417,132
MoM Chg.+171%
vs Budget+2%
Performance and Situation
| Actual | MoM | vs. Budget | |
|---|---|---|---|
| Revenue | 11,418,108.12 | 11,736,399.59 ▼ -3% | 10,504,659.47 ▲ +9% |
| Margin | 9.24% | 8.76% ▲ +5% | 7.26% ▲ +27% |
| EBITDA | 418,504.36 | 378,176.11 ▲ +11% | (644,214.59) ▲ +165% |
| Net Result | 465,499.71 | 438,203.47 ▲ +6% | (582,782.14) ▲ +180% |
| Working Capital | 9,260,431.06 | 3,417,132.07 ▲ +171% | 9,066,578.80 ▲ +2% |
| Assets | 64,730,843.83 | 76,721,336.04 ▼ -16% | 64,600,732.62 ▲ 0% |
| Liabilities | 37,547,886.56 | 50,592,059.67 ▼ -26% | 40,091,676.88 ▼ -6% |
Heads-Up Panel (Alerts AI)
| Metric | Value | Commentary |
|---|---|---|
| Net per Unit revenue | 0.04 | For each unit of revenue, the company this month has gained 0.04 of Profit. |
| Monthly Profitability | 0.04 | Break-even zone |
| Cash survival in months | 9.48 | Healthy cash buffer |
| Revenue coverage ratio | 0.30 | Revenue too low to support liabilities |
| Debt ratio | 0.10 | Low leverage - solid balance sheet |
| OPEX | (744,627.80) | 6.52% Of revenue, - OPEX are under control |
| EBITDA Breakeven Revenue | 8,062,268.47 | Break-even reached |
| Situation vs. Breakeven | 0.42 | Healthy buffer above breakeven |
Executive Summary - AI Generated
January began with a predictable liquidity drop (–32.1%) driven by supplier settlements, tax payments, and bonus disbursements. Receivables stayed flat, inventory was reduced by 24.5%, and payables dropped by 31.2% due to year-end clearances. Despite lower revenue (–2.7% MoM), gross margin improved due to a better product mix. Client margins partially recovered, especially Clients 5 and 6, but Client 1 remained flat at 8%. Net profit rose to 465K, indicating margin recovery and strong cost control. However, the business is entering Q1 with lower liquidity and must secure sustainable topline momentum while protecting margin gains.
Action Plan
- Tighten daily cash management and initiate early warnings for overspending or cost drift.
- Prioritize sales to high-conversion, high-margin clients and defer speculative campaigns.
- Review tax provisioning schedule to smoothen future cash outflows.
- Reinforce collections effort — accelerate receivables from December to restore cash base.
- Analyze margin improvement drivers (product mix, pricing, cost structure) and institutionalize best practices.
- Maintain hiring and Capex freeze unless tied to immediate revenue or cost efficiency gains.
- Align February targets to break-even cash flow given current liquidity base.
EBITDA Bridge (in M)
Working Capital Panel
| Metric | Current | Last M | Var |
|---|---|---|---|
| DSO | 50.17 | 48.82 | ▲ +3% |
| DIO | 30.97 | 39.68 | ▼ -22% |
| DPO | 59.43 | 83.61 | ▼ -29% |
| Cash Conversion Cycle | 21.70 | 4.88 | ▲ +344% |
Increase
Decrease
Total