Business
Profitability, forecast and pricing
This is the unit's contribution: net revenue minus direct labor, freelance and tools. Group overhead isn't allocated, so it's a management view, not accounting profit.
Net revenue, YTDERP
$6.34M
Plan $6.31M · +0.5%
FY26 forecastFP&A
$8.63M
Plan $8.55M · +$80k
Department contribution margin, FY
40.8%
$3.52M · department target 42%
Q4 freelance
$200k
Budget $180k · $20k over
Margin exceptions
Accounts under their own account target, ranked by the contribution the gap costs a year
- Pulse Games · $1.18M feesClient is happy and performance is strong, but asset volume has run 38% above the SOW tier since August and the extra versions weren't billed.22%target 40%−$212k/yr
- Fernway Foods · $640k feesClaims approvals are holding 9 assets in client review. The SOW ends Nov 30 with no extension signed.39%target 42%−$19k/yr
- Lumora Beauty · $1.42M feesLargest account. A new CMO has asked for a creative review, and the TikTok winner's hook rate is down 22% in three weeks.41%target 42%−$14k/yr
Other financial signals
What else moves the FY number
- YTD revenue ahead of plan by $30kFY forecast $8.63M against a $8.55M plan
- Q4 freelance $20k over budgetForecast $200k against $180k. Mostly holiday motion work.
- 1 invoice over 60 days ($96k)Receivables detail is further down this page
- FY margin 40.8% against 42%Closing the top exception gets the unit $212k of the way
Net revenue by month
Solid bars are closed months, pale bars are forecast, and the dashed line is plan.
ActualForecastPlan
Margin by account
FY26 account contribution margin; the mark is each account’s own target
Receivables
Open invoices on Performance Creative accounts
| Invoice | Account | Amount | Days | |
|---|---|---|---|---|
| PC-2291 | Kinfolk Pet | $96k | 74 | Over 60 days |
| PC-2340 | Fernway Foods | $54k | 38 | Past due |
| PC-2352 | Pulse Games | $121k | 12 | Current |
| PC-2361 | Lumora Beauty | $118k | 9 | Current |
Monthly P&L
$k · Oct–Dec are forecast
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | FY | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net revenue | 640 | 655 | 690 | 702 | 718 | 735 | 698 | 742 | 760 | 772 | 806 | 712 | 8630 |
| Plan | 650 | 660 | 680 | 700 | 710 | 720 | 710 | 730 | 750 | 760 | 780 | 700 | 8550 |
| Direct labor | 340 | 342 | 345 | 348 | 350 | 352 | 355 | 358 | 360 | 362 | 365 | 365 | 4242 |
| Freelance | 38 | 35 | 42 | 40 | 44 | 52 | 48 | 55 | 61 | 72 | 88 | 40 | 615 |
| Tools & AI | 18 | 18 | 19 | 19 | 20 | 21 | 21 | 22 | 22 | 23 | 23 | 23 | 249 |
| Contribution | 244 | 260 | 284 | 295 | 304 | 310 | 274 | 307 | 317 | 315 | 330 | 284 | 3524 |
| Margin | 38% | 40% | 41% | 42% | 42% | 42% | 39% | 41% | 42% | 41% | 41% | 40% | 41% |