Money

P&L, 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.

P&L FY27 forecast Pricing

Net revenue, YTDERP

$6.34M

Plan $6.31M · +0.5%

FY26 forecastFP&A

$8.63M

Plan $8.55M · +$80k

Contribution margin, FY

40.8%

$3.52M · target 42%

Q4 freelance

$200k

Budget $180k · $20k over

Net revenue by month

Solid bars are closed months, pale bars are forecast, and the dashed line is plan.

ActualForecastPlan

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%

Margin by account

FY26 contribution margin; the mark is the 42% 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