13. Management reporting

Owner

You (solo operation)

Trigger

Recommended monthly, alongside closing (Procedure 12); more often if useful.

Approval

Not applicable — this procedure is reporting, not an approval gate.

Procedure

1. Sales and margin by individual stone (SKU): compare landed cost to sale price.
2. Sales and margin by channel: storefront vs. outside-Shopify vs. consignment/dealer.
3. Performance by purchase order: did the stones from a given PO collectively sell for a healthy margin over what the PO cost?
4. Stock value and stock age: total landed cost of unsold inventory, and how long each stone has been listed without selling.
5. Cash position: cash on hand or in bank vs. money committed to open purchase orders or pending payables.

Required evidence

None new — this procedure is a structured read of data already recorded in Procedures 1–3, 5, 6, and 12.