The Three Numbers
Gross margin
38.2%
+1.4 pts vs week 25
Outstanding AR
$322,140
−$18,900 collected
Cash on hand
$96,400
+$11,200
Margin moved on mix, not on pricing: three water jobs closed at above-average margin and no bio work billed this week.
The Gap
Cash improved and receivables came down, and both were driven by two payments. Strip those out and the week was flat. The concentration is the finding, not the direction: 72% of your outstanding AR sits with four accounts, so your cash position is really four phone calls, not a trend.
Where The Money Is Sitting
| Account | Job type | Outstanding | Age |
|---|
| Commercial account A | Water | $94,800 | 61 days |
| Carrier B, two claims | Fire | $71,200 | 47 days |
| Commercial account C | Mold | $43,500 | 38 days |
| Carrier D | Water | $22,400 | 29 days |
| All other, 19 accounts | Mixed | $90,240 | under 30 |
Commercial account A is the single largest lever on cash this month and is now past your 60 day terms.
What Moves It Next Week
Collecting on commercial account A alone puts cash on hand above $190,000 and takes AR under $230,000. Nothing else on this list moves the position as much, and it is the only one already past terms, which means it is the one call that is both the biggest and the easiest to justify making.