Elite Climate HVAC — CFO Dashboard

Period: Q4 2025 (Oct-Dec) Last Updated: March 7, 2026 Owner: Mike Johnson
Revenue (TTM)
$3.2M
↑ 18% vs prior year
Gross Margin
62%
↑ 3% vs prior year
EBITDA
$512K
↑ 22% vs prior year
Cash on Hand
$287K
↓ $43K vs last month

Unit Economics by Service Line

Service Line Q4 Revenue Direct COGS Contribution Margin CM % Priority
HVAC Installation (New Systems) $524,000 $183,400 $340,600 65% High Margin
Maintenance Contracts $196,000 $58,800 $137,200 70% Recurring Revenue
Emergency Repairs $168,000 $75,600 $92,400 55% Seasonal
Residential Service Calls $98,000 $68,600 $29,400 30% Low Margin
Commercial Projects $224,000 $89,600 $134,400 60% Growth Driver
CFO Insight
Residential service calls are dragging down overall margin. Consider raising service call rates from $125 to $165 (market rate) or implementing a minimum service fee. This would shift CM% from 30% to ~45% and add $14K/quarter to gross profit.

6-Month Cash Flow Forecast

$287K
Mar
$256K
Apr
$312K
May
$341K
Jun
$298K
Jul
$271K
Aug

Assumptions & Drivers

Seasonal revenue spike (May-Jun cooling season)
+$84K
Q2 estimated tax payment (Apr 15)
-$38K
New truck purchase (June)
-$52K
Maintenance contract renewals (May)
+$47K
Commercial project deposit (Walmart remodel)
+$65K
Cash Flow Alert
April shows tightest cash position ($256K) due to Q2 tax payment. Recommend delaying truck purchase to July or securing $50K equipment line of credit to maintain $300K+ minimum operating balance.

2025 Tax Planning Summary

Entity Structure

Current Status
S-Corp (Elite Climate HVAC, Inc.)
Reasonable Salary (Owner)
$120,000
Distributions Taken (YTD)
$285,000
S-Corp Savings vs LLC
~$43,000/year

Section 179 & Depreciation

Equipment purchases (2025)
$127,000
Section 179 deduction
$127,000
Tax savings @ 32% bracket
$40,640
Remaining capacity
$1,093,000

2025 Tax Projections

Projected Net Income
$478,000
QBI Deduction (20%)
-$95,600
Taxable K-1 Income
$382,400
Estimated Total Tax (Fed + State)
$138,000
Effective Tax Rate
28.9%

Q1 2026 CFO Action Items

Action Item Impact Timeline Owner
Raise residential service call rates to $165 +$56K annual gross profit April 2026 Mike
Launch commercial preventative maintenance program +$120K recurring revenue May 2026 Sarah (Sales)
Secure $100K equipment line of credit Cash runway protection March 2026 Mike / Brent (JANSS)
Section 179 truck purchase before year-end $40K+ tax savings Q4 2026 Mike
Implement job costing by technician Better margin visibility April 2026 Brent (JANSS)

Dashboard prepared by JANSS CPA PLLC

Next CFO Meeting: April 15, 2026 •