✦ AI Insights, what changed this month & why
- Record top line. Revenue hit $487.2K, up 8.4% over April and 14% over last May, driven by the seasonal cooling ramp and two new commercial maintenance contracts.
- Profit is healthy but tightening. Net income of $61.4K (12.6% margin) is strong, but margin slipped ~0.9 pt because materials and subcontractor spend grew faster than revenue.
- Watch the cash, not the sales. Cash fell $8.4K even in a record month because receivables over 60 days jumped to $48.9K, sitting in just three commercial accounts.
Recommended next steps
1) Call the top 3 past-due accounts this week. 2) Review subcontractor rates on the new contracts. 3) Consider a small price adjustment on materials-heavy jobs to protect margin.