---
mode: flex
title: "Halvard Coffee Roasters Monthly Financial Report, August 2026"
author: "SlideWeave Team"
theme: "minimal"
category: "data"
blurb: "A monthly board report for a coffee roaster with wholesale, café and online revenue: results against budget, channel trends, the cash bridge and the calls the board needs to make."
order: 3
lang: "en"
share_url: "https://app.slideweave.com/viewer/ac1e1740-2283-4f45-b890-559978982a63?share=ed5ec1b3253e01bc71b7c63b0de208b0af71a25d612b1a80"
---

# Halvard Coffee Roasters
## Monthly Financial Report for August 2026, prepared by Finance for the board

---
layout: dashboard
---
## August at a Glance

<<metric>>
  label: "Revenue"
  value: "$1.28M"
  delta: "-2.0% vs. budget"
  trend: down
  caption: "Wholesale beat, cafés missed"
<<end>>

<<metric>>
  label: "Gross margin"
  value: "42.2%"
  delta: "+0.2 pts vs. budget"
  trend: flat
  caption: "Budget was 42.0%"
<<end>>

<<metric>>
  label: "EBITDA"
  value: "$111K"
  delta: "-17.8% vs. budget"
  trend: down
  caption: "8.6% EBITDA margin"
<<end>>

<<metric>>
  label: "Cash on hand"
  value: "$1.02M"
  delta: "-$63K vs. July"
  trend: down
  caption: "After $58K spent on the Elm Street remodel"
<<end>>

---

## Income Statement vs. Budget

| Line | Actual | Budget | vs. Budget | July |
|------|--------|--------|------------|------|
| Revenue | 1,284 | 1,310 | -2.0% | 1,236 |
| Cost of goods sold | 742 | 760 | -2.4% | 718 |
| Gross profit | 542 | 550 | -1.5% | 518 |
| Gross margin | 42.2% | 42.0% | +0.2 pts | 41.9% |
| Operating expenses | 431 | 415 | +3.9% | 409 |
| **EBITDA** | **111** | **135** | **-17.8%** | **109** |
| EBITDA margin | 8.6% | 10.3% | -1.7 pts | 8.8% |

Figures in thousands of US dollars, except margins.

---

## Revenue by Channel, Last Six Months

<<chart: bar>>
  data: [
    ["Mar", 668, 440, 72],
    ["Apr", 684, 452, 70],
    ["May", 697, 458, 74],
    ["Jun", 705, 466, 76],
    ["Jul", 712, 450, 74],
    ["Aug", 792, 412, 80]
  ]
  series: ["Wholesale ($K)", "Cafés ($K)", "Online ($K)"]
  options:
    responsive: true
    plugins:
      title:
        display: true
        text: "Wholesale stepped up in August as café sales fell for a second month"

---

## What Drove the Month

| Channel | Actual | Budget | Difference |
|---------|--------|--------|------------|
| Wholesale | 792 | 760 | +32 |
| Cafés | 412 | 470 | -58 |
| Online | 80 | 80 | 0 |
| **Total** | **1,284** | **1,310** | **-26** |

- **Wholesale:** August was the first full month of the Brackmoor Market grocery account
- **Cafés:** Elm Street closed for nine days when its remodel moved up from September, costing about $23K; the other five cafés came in 9% under budget
- **Gross margin:** green coffee lots bought in the spring came in 3% under budgeted cost, which offset the shift toward lower-margin wholesale
- **Operating expenses:** a one-time $14K repair on the main roaster accounts for most of the $16K overrun

---

## Cash Bridge

| Item | $K |
|------|----|
| EBITDA | 111 |
| Green coffee inventory build | -68 |
| Increase in wholesale receivables | -21 |
| Increase in payables | 12 |
| Taxes and interest paid | -24 |
| **Operating cash flow** | **10** |
| Elm Street remodel | -58 |
| Loan principal | -15 |
| **Net change in cash** | **-63** |

Cash went from $1,083K at the end of July to $1,020K at the end of August.

---

## Watch Item: Green Coffee Inventory

::: warning
**Green coffee inventory is at 71 days against a 55-day target.** We bought three
months of our two main origins ahead of an expected price increase. That locks in
cost through November, but it tied up $68K of cash this month and there is no
policy yet on how far ahead we buy.
:::

---

## Decisions for the Board

- [ ] Set a ceiling for the Q4 green coffee pre-buy; Finance proposes no more than 75 days of inventory
- [ ] Review café menu prices, unchanged since January while milk and cup costs have risen

Management accounts, unaudited. The August close was completed on September 8.

**Contact**: finance@halvardcoffee.example