📊 Bark & Purr — Financial Statements

Jan–May 2026 YTD · one surface: P&L · Balance Sheet · adjustable General Ledger · % of revenue by month

Account	Jan		Feb		Mar		Apr		May		YTD
Account	$	%	$	%	$	%	$	%	$	%	$	%
REVENUE
Card Revenue – Gingr (Boarding/Daycare)	$31,943	104.8%	$41,374	93.1%	$50,063	99.7%	$25,501	61.4%	$0	0.0%	$148,880	70.2%
Card Revenue – MyTime/TransFirst (Grooming)	$0	0.0%	$0	0.0%	$0	0.0%	$15,915	38.3%	$45,576	100.0%	$61,491	29.0%
Cash / Check Revenue	$2,373	7.8%	$3,061	6.9%	$0	0.0%	$0	0.0%	$0	0.0%	$5,434	2.6%
Online / Other (Wix)	$58	0.2%	$0	0.0%	$173	0.3%	$86	0.2%	$0	0.0%	$318	0.1%
Less: Returned Deposit — Dec-2025 (pending move to 2025)	($3,893)	-12.8%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	($3,893)	-1.8%
TOTAL REVENUE	$30,481	100.0%	$44,435	100.0%	$50,236	100.0%	$41,502	100.0%	$45,576	100.0%	$212,230	100.0%
COST OF SALES
Variable
Groomer Commission	$16,209	53.2%	$16,227	36.5%	$17,428	34.7%	$12,928	31.2%	$13,919	30.5%	$76,711	36.1%
Bather Pay	$2,492	8.2%	$2,334	5.3%	$2,848	5.7%	$2,564	6.2%	$2,812	6.2%	$13,049	6.1%
Boarding Labor	$419	1.4%	$181	0.4%	$726	1.4%	$428	1.0%	$354	0.8%	$2,108	1.0%
Shampoos	$162	0.5%	$1,474	3.3%	$0	0.0%	$0	0.0%	$682	1.5%	$2,318	1.1%
Glam Products	$39	0.1%	$250	0.6%	$99	0.2%	$337	0.8%	$90	0.2%	$815	0.4%
Total Variable Cost of Sales	$19,320	63.4%	$20,465	46.1%	$21,101	42.0%	$16,257	39.2%	$17,857	39.2%	$95,001	44.8%
Other
Cleaning / Other Supplies	$811	2.7%	$284	0.6%	$541	1.1%	$635	1.5%	$703	1.5%	$2,975	1.4%
Retail Cost of Goods Sold	$0	0.0%	$0	0.0%	$0	0.0%	$408	1.0%	$0	0.0%	$408	0.2%
TOTAL COST OF SALES	$20,132	66.0%	$20,750	46.7%	$21,642	43.1%	$17,301	41.7%	$18,560	40.7%	$98,384	46.4%
GROSS PROFIT	$10,349	34.0%	$23,685	53.3%	$28,594	56.9%	$24,201	58.3%	$27,016	59.3%	$113,846	53.6%
OPERATING EXPENSES (fixed)
Front Desk Labor	$4,131	13.6%	$3,672	8.3%	$3,978	7.9%	$3,978	9.6%	$3,978	8.7%	$19,737	9.3%
Admin Labor (reimbursed)	$4,742	15.6%	$441	1.0%	($944)	-1.9%	$233	0.6%	$548	1.2%	$5,019	2.4%
Cleaning / Shop Labor	$400	1.3%	$432	1.0%	$495	1.0%	$625	1.5%	$800	1.8%	$2,752	1.3%
Rent / Lease	$2,747	9.0%	$2,747	6.2%	$2,788	5.5%	$2,815	6.8%	$2,815	6.2%	$13,912	6.6%
Utilities – Electric / Gas	$1,002	3.3%	$0	0.0%	$546	1.1%	$431	1.0%	$451	1.0%	$2,429	1.1%
Internet & Phone	$119	0.4%	$119	0.3%	$119	0.2%	$119	0.3%	$119	0.3%	$595	0.3%
Digital Advertising	$1,478	4.8%	$1,646	3.7%	$1,067	2.1%	$440	1.1%	$394	0.9%	$5,025	2.4%
Photography & Content	$0	0.0%	$0	0.0%	$0	0.0%	$195	0.5%	$0	0.0%	$195	0.1%
Booking Software – MyTime	$0	0.0%	$0	0.0%	$249	0.5%	$795	1.9%	$358	0.8%	$1,402	0.7%
Website & Hosting	$31	0.1%	$31	0.1%	$31	0.1%	$100	0.2%	$607	1.3%	$801	0.4%
Other Software / Subscriptions	$417	1.4%	$311	0.7%	$956	1.9%	$530	1.3%	$917	2.0%	$3,131	1.5%
Accounting & Bookkeeping	$204	0.7%	$280	0.6%	$204	0.4%	$204	0.5%	$204	0.4%	$1,095	0.5%
Legal & Professional Fees	$2,530	8.3%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$2,530	1.2%
Repairs & Maintenance	$0	0.0%	$0	0.0%	$350	0.7%	$63	0.2%	$563	1.2%	$976	0.5%
Veterinary / Pet Care	$1,247	4.1%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$1,247	0.6%
Bank Charges & Fees	$25	0.1%	$40	0.1%	$25	0.0%	$25	0.1%	$25	0.1%	$140	0.1%
Miscellaneous Expense	$444	1.5%	$25	0.1%	$0	0.0%	$0	0.0%	$0	0.0%	$469	0.2%
⚠ Amex Spend — placeholder (Other Exp)	$731	2.4%	$731	1.6%	$731	1.5%	$731	1.8%	$731	1.6%	$3,656	1.7%
Total Operating Expenses	$20,247	66.4%	$10,477	23.6%	$10,595	21.1%	$11,283	27.2%	$12,509	27.4%	$65,111	30.7%
OPERATING INCOME	($9,898)	-32.5%	$13,208	29.7%	$18,000	35.8%	$12,918	31.1%	$14,507	31.8%	$48,734	23.0%
OTHER
Interest Expense	$153	0.5%	$102	0.2%	$149	0.3%	$190	0.5%	$200	0.4%	$794	0.4%
NET INCOME	($10,052)	-33.0%	$13,106	29.5%	$17,851	35.5%	$12,728	30.7%	$14,307	31.4%	$47,940	22.6%

Every line shows $ and its % of that month\'s revenue. Net income recomputes on the GL tab as you add accrual adjustments.

Account	Balance	% Assets
ASSETS — Current
Cash – Operating (Chase)	$19,144	9.4%
Cash – Savings / Reserve
Accounts Receivable
Inventory – Retail
Prepaid Expenses
Total Current Assets	$19,144	9.4%
ASSETS — Long-Term
Business Acquisition – Purchase Price	$185,000	90.6%
Grooming Equipment
Leasehold Improvements
Less: Accumulated Depreciation
Total Long-Term Assets (Net)	$185,000	90.6%
TOTAL ASSETS	$204,144	100.0%
LIABILITIES — Current
Accounts Payable
Credit Card – Capital One
Credit Card – Amazon
Credit Card – Amex (Ahmed)
Sales Tax Payable
Total Current Liabilities	$0	0.0%
LIABILITIES — Long-Term
Long-Term Debt – EECU Acquisition Loan
Loan Payable – Vortex/Dora	$5,373	2.6%
Loan Payable – Ahmed	$15,344	7.5%
Total Long-Term Liabilities	$20,716	10.1%
TOTAL LIABILITIES	$20,716	10.1%
EQUITY
Member Capital – Vortex (Dora)	$116,470	57.1%
Member Capital – Ghaffari Holdings	$80,872	39.6%
TOTAL EQUITY	$197,342	96.7%
TOTAL LIABILITIES & EQUITY	$218,059	106.8%
CHECK: Assets = Liabilities + Equity	⚠ OUT OF BALANCE by $13,914
Memo — Short-Term Owner Loan (Linda)
Loan from Linda → shop	$7,000	3.4%
Repayment to Linda (a few days later)	($7,000)	-3.4%

⚠️ still out of balance — pending card/loan balances + opening capital structure.

➕ Accrual / Reversal — spread a double-billed month into the right period

Example: a vendor double-bills in March and $0 in April. Accrue half OUT of March and INTO April — the paired reversal is auto-created. Net income for the year is unchanged; it just lands in the right month.

Description

Amount $

Accrue OUT of (over-billed)

INTO (under-billed)

Adjusted Net Income by month (booked + your accruals)

Your adjustments

Date	Description	Category	$ In	$ Out	Comment (saved)	Adjust

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