CALDER INDUSTRIAL SUPPLY LLC
Finance export / GL-PNL-QTR / generated 2026-02-27 09:42
Entity: CIS / currency: USD / scale: 1,000 / book: management
Finance export / GL-PNL-QTR / generated 2026-02-27 09:42
Entity: CIS / currency: USD / scale: 1,000 / book: management
Profit and loss / quarterly
Prepared by Elena Ward, Controller. Furnished March 2, 2026. Unaudited management schedule.
Year ended December 31, 2025
| Account | Description | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | FY2025 |
|---|---|---|---|---|---|---|
| 4000 | Revenue | 7,650 | 8,200 | 8,650 | 9,500 | 34,000 |
| 5000 | Merchandise cost of sales | (6,050) | (6,450) | (6,800) | (7,350) | (26,650) |
| 5125 | Vendor incentive recovery | 0 | 0 | 0 | 450 | 450 |
| Cost of goods sold, net | (6,050) | (6,450) | (6,800) | (6,900) | (26,200) | |
| Gross profit | 1,600 | 1,750 | 1,850 | 2,600 | 7,800 | |
| 6000–6999 | Cash operating expenses | (980) | (1,020) | (1,060) | (1,140) | (4,200) |
| Reported EBITDA | 620 | 730 | 790 | 1,460 | 3,600 | |
| A-01 | ERP implementation | 0 | 60 | 120 | 0 | 180 |
| A-02 | Owner personal expenses | 30 | 30 | 30 | 30 | 120 |
| Management adjusted EBITDA | 650 | 820 | 940 | 1,490 | 3,900 |
Account 5125 records the year-end supplier accrual in December. Cash operating costs exclude depreciation, amortization, interest and tax. This export retains the original close entries.
Prior year
| Account | Description | FY2024 |
|---|---|---|
| 4000 | Revenue | 31,600 |
| 5000 | Merchandise cost of sales | (25,000) |
| 5125 | Aggregate vendor incentive recovery | 180 |
| Cost of goods sold, net | (24,820) | |
| Gross profit | 6,780 | |
| 6000–6999 | Cash operating expenses | (4,080) |
| Reported EBITDA | 2,700 | |
| A-01 | ERP implementation | 0 |
| A-02 | Owner personal expenses | 120 |
| Management adjusted EBITDA | 2,820 |
FY2024 account 5125 is aggregate vendor benefit across the prior-year accounts. This annual comparison contains no vendor-by-vendor allocation.
Management adjustment schedule
| Ref. | Cost description | Period | USD $000 |
|---|---|---|---|
| A-01 | ERP configuration, conversion and cutover professional services; implementation completed. Ongoing annual subscription excluded. | Q2 / Q3 | 60 / 120 |
| A-02 | Owner personal expenses discontinued with no replacement expenditure. Included in operating expenses above. | Each quarter | 30 |
Management adjustments reconcile to expenses included in the operating accounts. Management adjusted EBITDA is a supplemental presentation.