Demo Advisory
Monthly Performance Report
Sample Trading Co
Sep 2026
Prepared 3 November 2026 · Demo Advisory
Executive Summary
For the Sep 2026
83%
KPIs on track
20 on track · 4 off track
Sample Trading Co made EGP 161,786 at EBIT on revenue of EGP 1,066,138 in Sep 2026; 20 of 24 measurable KPIs are on target and cash stands at EGP 1,711,153.
Revenue
EGP 1,066,138
▼ 7.0% vs Aug 2026
Gross margin
45%
target 40%
EBIT
EGP 161,786
▼ 16.8% vs Aug 2026
Cash on hand
EGP 1,711,153
▲ 7.3% vs opening
Needs attention
1 critical KPI off target
Revenue Growth.
Revenue down 7.0% on last month
EGP 1,066,138 against EGP 1,147,001. Find out which customers or products drove the drop.
Watch
Nothing to flag.
Going well
Revenue is 12.2% above target
EGP 1,066,138 against a target of EGP 950,000.
Comfortable cushion: revenue can fall 42% before losses start
Breakeven is EGP 617,284.
Cash has grown at each of the last 3 month-end balance sheets
Cash on hand is EGP 1,711,153.
KPIs
For the Sep 2026
| KPI | Result | Target | vs target | Importance | |
|---|---|---|---|---|---|
| Profitability | |||||
| Total Revenue | EGP 1,066,138 | EGP 950,000 | ▲ 12.23% | Critical | |
| Gross Profit Margin | 45.03% | 40% | ▲ +5.0 pp | Medium | |
| Operating Profit Margin | 17.05% | 15% | ▲ +2.1 pp | High | |
| EBIT Margin | 15.17% | 15% | ▲ +0.2 pp | Critical | |
| Net Profit After Tax Margin | 10.95% | 7% | ▲ +4.0 pp | Medium | |
| Activity | |||||
| Activity Ratio | 5.3 times | 2 times | ▲ 3.3 times | Critical | |
| Accounts Receivable Days* | 15 days | 45 days | ▼ -30 days | Medium | |
| Inventory Days* | 22 days | 60 days | ▼ -38 days | Medium | |
| Accounts Payable Days | 13 days | 45 days | ▼ -32 days | Medium | |
| Efficiency | |||||
| Return on Equity | 63.63% | 15% | ▲ +48.6 pp | Critical | |
| Return on Capital Employed | 80.73% | 12.5% | ▲ +68.2 pp | Critical | |
| Gross Margin Return on Inventory | 1,365.82% | 150% | ▲ +1215.8 pp | Low | |
| Asset Usage | |||||
| Asset Turnover | 4.6 times | 2 times | ▲ 2.6 times | Medium | |
| Working Capital Absorption* | 5.67% | 25% | ▼ -19.3 pp | Low | |
| Liquidity | |||||
| Current Ratio | 4.84:1 | 2:1 | ▲ +2.84 | Medium | |
| Quick Ratio | 4.10:1 | 1:1 | ▲ +3.10 | Medium | |
| Coverage | |||||
| Interest Cover | 7.7 times | 3 times | ▲ 4.7 times | Medium | |
| Cash Flow | |||||
| Cash on Hand | EGP 1,711,153 | – | – | – | Medium |
| Cash Flow Margin | 12.91% | 10% | ▲ +2.9 pp | Low | |
| Net Variable Cash Flow | 34.83% | 0% | ▲ +34.8 pp | Medium | |
| Growth | |||||
| Revenue Growth | -7.05% | 2% | ▼ -9.0 pp | Critical | |
| Gross Profit Growth | -7.12% | 2% | ▼ -9.1 pp | Medium | |
| EBIT Growth | -16.83% | 2% | ▼ -18.8 pp | High | |
| Asset Change | 3.58% | 1% | ▲ +2.6 pp | Low | |
| Equity Change | 5.74% | 1% | ▲ +4.7 pp | Low | |
Analyst notes
1 critical KPI off target. Revenue Growth.
Revenue is 12.2% above target. EGP 1,066,138 against a target of EGP 950,000.
KPI Explorer
For the Sep 2026
ProfitabilityActivityEfficiencyAsset UsageLiquidityCoverageCash FlowGrowth
25 KPIs · 20 on track · 4 off track
Profitability
For the Sep 2026
Gross profit
EGP 480,093
Operating profit
EGP 181,786
EBIT
EGP 161,786
Revenue
EGP 1,066,138
Total costs
EGP 884,352
Breakeven point
EGP 617,284
Margin of safety
EGP 448,854 (42%)
Variable costs
EGP 0.59 per EGP 1 of revenue
Fixed costs
EGP 250,000
Analyst notes
Comfortable cushion: revenue can fall 42% before losses start. Breakeven is EGP 617,284.
Cash Flow
For the Sep 2026
Operating cash flow
EGP 137,612
Free cash flow
EGP 137,612
Cash flow before borrowing
EGP 125,458
Change in cash
EGP 116,786
EGP 0EGP 500KEGP 1.0M
ADDRevenue
EGP 1,066,138
LESSCost of Sales
-EGP 581,045
LESSExpenses
-EGP 328,307
ADDOther Income
EGP 10,000
LESSTax paid, net of the change in tax owed (incl. VAT)
-EGP 25,000
LESSChange in Accounts Payable
-EGP 17,167
ADDChange in Other Current Liabilities
EGP 0
ADDChange in Accounts Receivable
EGP 9
ADDChange in Inventory
EGP 12,984
ADDChange in Work In Progress
EGP 0
ADDChange in Other Current Assets
EGP 0
OPERATING CASH FLOW
EGP 137,612
ADDPurchase / Sale of Fixed Assets
EGP 0
ADDChange in Intangible Assets
EGP 0
ADDChange in Investments or Other Non-Current Assets
EGP 0
FREE CASH FLOW
EGP 137,612
LESSNet Interest Paid
-EGP 20,000
ADDChange in Other Non-Current Liabilities
EGP 0
ADDDividends
EGP 0
ADDOwners' Capital and Other Equity Movements
EGP 7,846
CASH FLOW BEFORE BORROWING
EGP 125,458
CASH FLOW BEFORE BORROWING CAN ALSO BE CALCULATED AS: Change in Cash on Hand EGP 116,786 − Change in Debt -EGP 8,672
Analyst notes
Cash has grown at each of the last 3 month-end balance sheets. Cash on hand is EGP 1,711,153.
Profit & Loss
For the Sep 2026
| Profit & Loss | Sep 2026 | Aug 2026 | Variance % | Budget | Difference | Common size | YTD |
|---|---|---|---|---|---|---|---|
| Revenue | EGP 1,066,138 | EGP 1,147,001 | -7.05% (worse) | EGP 952,188 | EGP 113,950 (better) | 100% | EGP 9,498,119 |
| Cost of Sales | EGP 586,045 | EGP 630,116 | -6.99% (better) | EGP 524,443 | EGP 61,602 (worse) | 55% | EGP 5,221,476 |
| Gross Profit | EGP 480,093 | EGP 516,885 | -7.12% (worse) | EGP 427,745 | EGP 52,348 (better) | 45% | EGP 4,276,643 |
| Expenses | EGP 298,307 | EGP 302,350 | -1.34% (better) | EGP 317,109 | -EGP 18,802 (better) | 28% | EGP 2,679,906 |
| Operating Profit | EGP 181,786 | EGP 214,535 | -15.27% (worse) | EGP 110,636 | EGP 71,150 (better) | 17% | EGP 1,596,737 |
| Other Income | EGP 10,000 | EGP 10,000 | 0% | EGP 11,000 | -EGP 1,000 (worse) | 1% | EGP 90,000 |
| Other Expenses | EGP 30,000 | EGP 30,000 | 0% | EGP 33,000 | -EGP 3,000 (better) | 3% | EGP 270,000 |
| Earnings Before Interest & Tax | EGP 161,786 | EGP 194,535 | -16.83% (worse) | EGP 88,636 | EGP 73,150 (better) | 15% | EGP 1,416,737 |
| Interest Income | EGP 1,000 | EGP 1,000 | 0% | EGP 1,100 | -EGP 100 (worse) | 0% | EGP 9,000 |
| Interest Expenses | EGP 21,000 | EGP 21,000 | 0% | EGP 23,100 | -EGP 2,100 (better) | 2% | EGP 189,000 |
| Earnings Before Tax | EGP 141,786 | EGP 174,535 | -18.76% (worse) | EGP 66,636 | EGP 75,150 (better) | 13% | EGP 1,236,737 |
| Tax Expenses | EGP 25,000 | EGP 25,000 | 0% | EGP 27,500 | -EGP 2,500 (better) | 2% | EGP 225,000 |
| Net Income | EGP 116,786 | EGP 149,535 | -21.9% (worse) | EGP 39,136 | EGP 77,650 (better) | 11% | EGP 1,011,737 |
Balance Sheet
For the Sep 2026
| Balance Sheet | Sep 2026 | Aug 2026 | Variance | Common size |
|---|---|---|---|---|
| ASSETS | ||||
| Cash & Equivalents | EGP 1,711,153 | EGP 1,594,367 | EGP 116,786 (better) | 60% |
| Accounts Receivable | EGP 596,514 | EGP 596,523 | -EGP 9 | 21% |
| Inventory | EGP 421,172 | EGP 434,156 | -EGP 12,984 | 15% |
| Total Current Assets | EGP 2,728,839 | EGP 2,625,046 | EGP 103,793 | 95% |
| Fixed Assets | EGP 130,000 | EGP 135,000 | -EGP 5,000 | 5% |
| Total Non-Current Assets | EGP 130,000 | EGP 135,000 | -EGP 5,000 | 5% |
| Total Assets | EGP 2,858,839 | EGP 2,760,046 | EGP 98,793 | 100% |
| LIABILITIES | ||||
| Short Term Debt | EGP 200,764 | EGP 209,436 | -EGP 8,672 (better) | 7% |
| Accounts Payable | EGP 282,734 | EGP 299,901 | -EGP 17,167 | 10% |
| Tax Liability | EGP 80,000 | EGP 80,000 | EGP 0 | 3% |
| Total Current Liabilities | EGP 563,498 | EGP 589,337 | -EGP 25,839 | 20% |
| Total Non-Current Liabilities | EGP 0 | EGP 0 | EGP 0 | 0% |
| Total Liabilities | EGP 563,498 | EGP 589,337 | -EGP 25,839 | 20% |
| EQUITY | ||||
| Retained Earnings | EGP 1,311,153 | EGP 1,194,367 | EGP 116,786 (better) | 46% |
| Other Equity | EGP 984,188 | EGP 976,342 | EGP 7,846 (better) | 34% |
| Total Equity | EGP 2,295,341 | EGP 2,170,709 | EGP 124,632 (better) | 80% |
| Total Liabilities & Equity | EGP 2,858,839 | EGP 2,760,046 | EGP 98,793 | 100% |
Trend
Up to the Sep 2026
Revenue
Gross profit & EBIT
Gross ProfitEBIT
Gross profit margin vs target 40%
Cash on hand
Analyst notes
Revenue down 7.0% on last month. EGP 1,066,138 against EGP 1,147,001. Find out which customers or products drove the drop.
Growth
Up to the Sep 2026
EFFICIENCY GAINS since Sep 2025: More profit from less capital — the best place to be.
Goalseek
For the Sep 2026
Changes required to move the EBIT Margin from 15.17% to 20% (stretch goal — the target is already met). Each row is the change in that one item alone.
Price high
6.03%
Volume high
23.54%
Variable COS high
-8.85%
Fixed Expenses high
-21%
Variable Expenses medium
-96.5%
Other Expenses medium
-171.47%
Other Income low
514.42%
Forecast
From the latest month loaded: Oct 2026 to Sep 2027
Revenue, next 12 months
EGP 14.2M
+14.6% on the last 12 months
Net profit, next 12 months
EGP 1.7M
last 12 months EGP 1.2M
Lowest cash
EGP 1.8M
in Oct 2026
Cash at Sep 27
EGP 3.3M
Cash stays positive throughout; the lowest point is EGP 1,838,298 in Oct 2026.
Revenue (dashed: forecast and likely range)
Cash on hand (dashed: forecast)
| Next 12 months | Oct 26–Dec 26 | Jan 27–Mar 27 | Apr 27–Jun 27 | Jul 27–Sep 27 | Total |
|---|---|---|---|---|---|
| Revenue | EGP 3.4M | EGP 3.5M | EGP 3.6M | EGP 3.7M | EGP 14.2M |
| Gross profit | EGP 1.5M | EGP 1.6M | EGP 1.6M | EGP 1.7M | EGP 6.4M |
| EBIT | EGP 535K | EGP 548K | EGP 557K | EGP 561K | EGP 2.2M |
| Net profit | EGP 408K | EGP 418K | EGP 425K | EGP 428K | EGP 1.7M |
| Operating cash flow | EGP 408K | EGP 398K | EGP 432K | EGP 437K | EGP 1.7M |
| Free cash flow | EGP 408K | EGP 398K | EGP 432K | EGP 437K | EGP 1.7M |
Revenue method: Recent trend. Tested on the last 3 months held: revenue off by 4.6% a month on average. Customer days 17, stock days 22, supplier days 15; fixed costs rise 20% a year; borrowing rate 24%. With under two years of figures the seasonal pattern rests on one year; 24 months or more make it reliable. Interest in the books is 112% a year of average borrowing; the forecast uses the 24.0% rate entered, so interest changes from the first forecast month. No dividends are assumed. A forecast, not a promise: it shows where today's pattern leads.
Sales
For the Sep 2026
Net sales
EGP 1.1M
-7.0% vs last month
Invoices
17
Average invoice
EGP 63K
Active customers
10
0 new
Top 10 customers
100%
of sales
Gross margin
45.5%
Categories
| Respiratory Devices | EGP 469,967 | 44.1% | -23.6% |
| Mobility | EGP 336,368 | 31.6% | +169.8% |
| Patient Monitoring | EGP 109,002 | 10.2% | -59.1% |
| Service | EGP 92,281 | 8.7% | +37.0% |
| Consumables | EGP 58,520 | 5.5% | -20.7% |
Largest customers
| Green Valley Pharmacy | EGP 212,623 | 19.9% | +85.3% |
| Northside Hospital | EGP 208,960 | 19.6% | -57.9% |
| Lakeside Medical | EGP 188,739 | 17.7% | – |
| Westfield Clinic | EGP 161,884 | 15.2% | +4.9% |
| Old Town Pharmacy | EGP 85,137 | 8% | – |
| Palm Grove Pharmacy | EGP 76,338 | 7.2% | – |
| Pyramid Pharmacy | EGP 42,862 | 4% | +223.0% |
| Crescent Hospital | EGP 41,914 | 3.9% | – |
Last 12 monthsThe 12 months before
Sales down 7.0% on last month. Price −49,338, volume +74,529, mix −90,797, new or dropped products −15,258.
Ten customers make 100% of sales. Sales depend on a small group of customers.
Mobility grew 170%. +211,702 against last month: the largest change of any category.
Sales agree with P&L revenue in the month.
Expenses
For the Sep 2026
Total costs
EGP 960K
-4.8% vs last month
Costs as % of sales
90.1%
was 87.9%
Fixed costs
EGP 245K
26% of costs
Top 5 suppliers
64%
of named spend
Largest accounts
| 500100 Cost of Goods Sold | EGP 510,422 | 53.1% | -7.6% |
| 620100 Salaries & Wages | EGP 141,738 | 14.8% | -0.5% |
| 500200 Freight In & Customs | EGP 70,623 | 7.4% | -2.9% |
| 620200 Office Rent | EGP 38,786 | 4% | -2.7% |
| 610100 Sales Commissions | EGP 28,914 | 3% | -10.2% |
| 750100 Income Tax Expense | EGP 25,000 | 2.6% | +0.0% |
| 620300 Marketing | EGP 22,137 | 2.3% | +2.2% |
| 740100 Loan Interest | EGP 21,000 | 2.2% | +0.0% |
Largest suppliers
| Medline Supply | EGP 123,352 | 8.5% | +3.3% |
| Fisher & Paykel Distributor | EGP 122,659 | 8.4% | -5.5% |
| Nile Medical Imports | EGP 93,739 | 6.4% | -16.2% |
| Philips Healthcare Egypt | EGP 85,059 | 5.8% | -2.1% |
| Hassan & Partners (Auditors) | EGP 61,358 | 4.2% | +739.4% |
| Drive Medical MEA | EGP 57,706 | 4% | -43.8% |
| Nasr City Properties | EGP 38,786 | 2.7% | -2.7% |
| Aramex Freight | EGP 37,413 | 2.6% | -30.8% |
Banks: EGP 21,000 interest and EGP 5,295 bank charges — CIB EGP 26K
Last 12 monthsThe 12 months before
Costs grew faster than sales. Costs take 90.1% of sales, up from 87.9%. Each 1 point is about +10,661 of profit.
Five suppliers take 64% of spend. Spend sits with a small group of suppliers: worth checking prices against others once a year.
1 possible double payment. Same supplier and amount within a week. Cairo Packaging Co.: BILL/2026/0135 and BILL/2026/0136. Check them in Odoo.
1 unusually large entry. Each is bigger than twice the account's usual month. 620400 Professional Fees: +48,000.
Basis of Preparation
For the Sep 2026
| Balance sheet balances (assets = liabilities + equity) | ✓ | difference within rounding |
| Retained earnings move with profit | ✓ | reconciles |
| Cash flow reconciles to the change in cash without a balancing line | ✓ | reconciles |
| Imported totals match the source file | ✓ | match |
| Every month in the period has data | ✓ | complete |
| Months of history loaded | ✓ | 14 months |
Notes
- Demo company built from synthetic numbers that follow the app's own formulas.
This report has been prepared from unaudited financial information provided by management. No opinion is expressed on its accuracy.