# [Client]: [Month Year] financial review

## Summary
[Month] made $[x] of net profit, [up/down] $[x] ([x]%) on [last month], but [the one problem]. [Which number matters this month.]

## Scorecard
| Measure | [Last month] | [This month] | Change |
|---|---|---|---|
| Revenue | $ | $ | |
| Gross margin | % | % | pts |
| Net profit | $ | $ | |
| Cash at month end | $ | $ | |
| Receivables over 60 days | $ | $ | |

## What moved and why
- Revenue: [job / client / price that moved it]
- Gross margin: [cause]
- Receivables: [which accounts, amount, days]

## Recommendations
1. Owner: [you/us]. [Action] by [date].
2. Owner: [you/us]. [Action] by [date].

## What we need from you
- [Document or decision], so we can [result].

## Basis
[System] general ledger and AR aging as of [date]; [last month] from last month's closed books.

## How the figures were checked
[Recomputed from ledger lines / rebuilt aging from open invoices.]

## What we would watch next month
- [Risk, and what happens if it lands]