Good morning, Khalid.

Here is what happened in your business yesterday — and what needs your attention today.

Revenue MTD

OMR 109K

↑ +12%

vs OMR 97K last month

Gross Profit (CM1)

OMR 41.9K

38.4% margin

Target 42% — 3.6% gap

Net Profit (CM3)

OMR 15.8K

14.4% ✓ on target

Target was 12%

SKUs below margin floor

16 / 47

urgent review

3 are actively losing money

⚡ Critical — Act today

Heavy equipment is dragging your total margin down by 4.2 points

Dumbbells 10kg, Kettlebells, and Ab Wheel together generate OMR 35K revenue but only OMR 700 net profit combined. High freight costs (avg 22% of revenue for heavy items vs 9% for nutrition) are the root cause. Your overall CM1 is 38.4% — it should be 42%. These three products alone account for the full gap.

Recommended action: Renegotiate freight rates with your carrier for heavy items, or increase minimum order quantity to spread logistics costs. If renegotiation fails within 30 days, consider dropping the dumbbell line — it is destroying OMR 470 per month after costs.

◈ Opportunity — This week

OMR 6,900 of cash is sitting idle in 4 dead-stock SKUs — costing OMR 350/month in warehouse fees

Foam Roller V1, Ankle Weights, Jump Rope Basic, and Gym Gloves XS have had zero movement for 91–127 days. At current warehouse rates this stock is costing you OMR 350/month in fees while generating zero revenue. A targeted 20% discount campaign to your existing client list would clear this stock within 30 days and recover OMR 5,500 in cash.

Recommended action: Send promotional offer to Silver and Gold tier clients this week. Prioritize the Foam Roller and Ankle Weights — highest value items.

✓ Good news — double down

Shaker Bottle and Resistance Bands are your highest-margin products — and stock is running low

Shaker Bottle delivers 33% net margin (CM3) with low weight and fast turnover — your best product by profitability per OMR invested. Resistance Bands follow at 28% CM3. Both are below minimum stock levels (14 and 22 units respectively). If either goes out of stock, you lose an estimated OMR 1,800–2,400/week in high-margin revenue.

Recommended action: Place reorder for Shaker Bottles (500 units) and Resistance Bands (200 units) today. Consider negotiating a volume commitment with your supplier for 5% COGS reduction.

Revenue 6-month trend

+12% MoM

Sep

77K

Oct

84K

Nov

89K

Dec

93K

Jan

97K

Feb

109K

Top vs bottom products

Stars — CM3 above 20%

Shaker Bottle

33%

Resistance Bands

28%

Problems — CM3 below 5%

Dumbbell 10kg

2%

Kettlebell 12kg

-2%

Alerts right now

3 critical

⚠

Dumbbell margin: 2% CM3

Freight = 22% of revenue. Threshold breach.

→ WhatsApp sent 07:14 today

◈

SportPlus Direct overdue 12 days

OMR 5,510 outstanding. No response to email.

→ Recommend: stop next shipment

◈

Shaker Bottle: 14 units left

Sells 70 units/week. Out of stock in 3 days.

→ Reorder 500 units today

P&L · Contribution Margins

From revenue to net profit — every cost made visible · auto-calculated from Google Sheets

Revenue

OMR 109K

baseline

CM1 Gross Profit

OMR 41.9K

38.4%

After product cost only

CM2 After Variables

OMR 21.9K

20.1%

After logistics & commissions

CM3 Net Profit

OMR 15.8K

14.4%

After all fixed overhead

P&L Waterfall — Feb 2026

Full breakdown

Revenue

OMR 109,000

100%

− Cost of goods

−OMR 67,200

61.6%

= CM1 Gross profit

OMR 41,900

38.4%

− Logistics / freight

−OMR 10,000

9.2%

− Sales commissions

−OMR 5,400

4.9%

− Payment fees

−OMR 4,600

4.2%

= CM2

OMR 21,900

20.1%

− Warehouse rent

−OMR 3,100

2.8%

− Staff / salaries

−OMR 2,300

2.1%

− Software & admin

−OMR 770

0.7%

= CM3 Net profit

OMR 15,800

14.4%

Cost breakdown

of OMR 93,200 total cost

COGS 72.1%

Logistics 10.7%

Commissions 5.8%

Payment fees 4.9%

Fixed overhead 6.5%

Variable vs fixed costs

Variable costsOMR 20,000 · 18.3%

Freight, commissions, payment fees — scale with sales volume

Fixed costsOMR 6,170 · 5.7%

Warehouse, staff, admin — same every month regardless of sales

Insight: for every additional OMR 1,000 in sales, only OMR 183 goes to variable costs — strong operating leverage.

Margin by product category

CM1 · CM2 · CM3 per category

Nutrition

CM1 45%

CM2 30% · CM3 21%

Accessories

CM1 51%

CM2 36% · CM3 25%

Recovery

CM1 35%

CM2 20% · CM3 12%

Light Equip.

CM1 28%

CM2 15% · CM3 8%

Heavy Equip.

CM1 16%

CM2 6% · CM3 2%

📊 Story: Accessories & Nutrition are your profit engine. Heavy Equipment is your volume trap.

Accessories generate 25% CM3 on OMR 30K revenue = OMR 7,500 net profit. Heavy Equipment generates only 2% CM3 on OMR 35K revenue = OMR 700 net. You are doing 17% more revenue in heavy equipment but earning 91% less profit. Rebalancing your product mix toward nutrition and accessories would add an estimated OMR 4,200/month to net profit without adding a single new client.

Product Profitability

Per-SKU CM1, CM2, CM3 breakdown — auto-synced from Google Sheets every 60 seconds

Total SKUs

47

active

Star products (CM3>20%)

8

invest here

Needs optimizing (8–20%)

23

improve pricing

Actively losing (below 8%)

16

act immediately

Per-product profitability matrix

Top 12 of 47 SKUs

Product	Category	Revenue	COGS	CM1	CM2	CM3	Status
Shaker Bottle 700ml	Accessories	OMR 8,500	OMR 3,500	59%	44%	33%	⭐ Star
Resistance Bands Set	Light Equip.	OMR 14,600	OMR 6,900	53%	38%	28%	⭐ Star
Whey Protein 1kg	Nutrition	OMR 20,000	OMR 10,800	46%	31%	22%	Good
BCAA 300g	Nutrition	OMR 6,900	OMR 3,850	44%	29%	19%	Good
Pre-Workout 300g	Nutrition	OMR 16,900	OMR 11,550	32%	19%	11%	Optimize
Yoga Mat Premium	Light Equip.	OMR 11,200	OMR 8,100	28%	14%	6%	Action
Creatine 500g	Nutrition	OMR 6,200	OMR 4,600	25%	12%	5%	Action
Dumbbell 10kg pair	Heavy Equip.	OMR 23,500	OMR 19,250	18%	8%	2%	Critical
Ab Wheel	Heavy Equip.	OMR 2,300	OMR 1,930	17%	6%	1%	Critical
Kettlebell 12kg	Heavy Equip.	OMR 9,200	OMR 8,100	13%	4%	−2%	Drop?

Inventory & Dead Stock

Sell-through rates, slow movers & cash locked in warehouse

Total stock value

OMR 54.7K

on hand

Dead stock (90+ days)

OMR 6.9K

cash locked

Costs OMR 350/month in fees

Avg sell-through rate

67%

monthly

Reorder alerts

6 SKUs

below minimum

Dead stock — cash locked up

OMR 6.9K at risk

Product	Value	Days stagnant	Action
Foam Roller V1 (old)	OMR 2,460	127 days	Liquidate
Ankle Weights 2kg	OMR 1,620	104 days	Discount
Jump Rope Basic	OMR 1,850	98 days	Bundle
Gym Gloves XS	OMR 1,000	91 days	Promo

◈

Every extra month in warehouse = OMR 350 wasted

A 20% discount campaign to Gold/Silver clients this week would clear this stock in 30 days and recover OMR 5,500 in cash.

Sell-through rate by category

Nutrition supplements

91%

Accessories

84%

Recovery tools

62%

Light equipment

54%

Heavy equipment

31%

Reorder now

↓

Whey Protein 1kg — 8 units left

Sells 22 units/week. Out of stock in 2.5 days. Reorder 200 units.

↓

Shaker Bottle — 14 units left

Fastest mover. Out of stock in 3 days. Reorder 500 units.

Client Profitability

Who is actually making you money — after delivery, returns & payment terms

Active clients

24

+3 this quarter

Avg net profit/client

OMR 658

monthly

Top 5 clients share

61%

concentration risk

Unprofitable clients

3

costing you money

Client ranking — net profit after all costs

24 clients

Client	Type	Revenue	Net profit	CM3	Pay. days	Tier
IG Iron Gym Chain	Gym chain	OMR 20,000	OMR 4,300	21.5%	15d	Platinum
FL FitLife Centers	Gym chain	OMR 14,600	OMR 3,210	22%	20d	Platinum
PP Peak Performance	Sports store	OMR 11,200	OMR 2,240	20%	22d	Gold
BS BodySport LLC	Online retail	OMR 8,100	OMR 1,540	19%	28d	Gold
MF MegaFit Wholesale	Wholesaler	OMR 16,900	OMR 680	4%	45d	Review
SP SportPlus Direct	Wholesaler	OMR 10,800	−OMR 323	−3%	60d	Losing OMR

💡 MegaFit generates OMR 16,900 revenue but only OMR 680 profit — worse than a client half its size

Deep discounts + 45-day payment = capital tied up for nearly 2 months generating 4% return. Recommend: minimum price increase of 8% or exit this client. SportPlus is worse — actively losing OMR 323/month after delivery costs.

Revenue vs profit per client

Bubble = profit OMR

Revenue →

Profit

Low rev / High profit

⭐ Sweet spot

Low rev / Low profit

Volume trap ⚠

IG

FL

PP

BS

MF

SP

● IG · FL · PP = sweet spot

◌ MF = volume trap

◌ SP = losing money

Loyalty Program

Tier structure built from profitability data + interactive ROI simulator

Proposed tier structure

Ready to launch

💎

Platinum

CM3 > OMR 3K/mo · payment ≤ 20 days

Priority stock, 3% rebate, dedicated account mgr

2

clients

🥇

Gold

CM3 OMR 1K–3K/mo · payment ≤ 30 days

2% rebate, early product access, quarterly review

5

clients

🥈

Silver

CM3 OMR 400–1K/mo

1% rebate, monthly newsletter, training

11

clients

🔵

Standard

CM3 < OMR 400/mo or new clients

Standard terms, self-service portal

6

clients

💡 Loyalty ROI Simulator

Interactive

Adjust the sliders to see how your loyalty program pays off.

Platinum clients 2

Avg Platinum CM3/mo OMR 3,750

Gold clients 5

Avg Gold CM3/mo OMR 1,750

Rebate % offered 2.5%

Retention uplift 15%

Rebate cost

OMR 1,094

Protected revenue

OMR 8,250

Net ROI / month

OMR 7,156

With 2 Platinum and 5 Gold clients, your loyalty program costs OMR 1,094/month in rebates but protects OMR 8,250 in monthly revenue through improved retention — a net gain of OMR 7,156 every month.

Cash Flow Forecast — 90 Days

Forward view based on current orders, inventory levels & client payment terms

Cash on hand now

OMR 24.2K

healthy

Expected inflows (30d)

OMR 41.6K

confirmed orders

Expected outflows (30d)

OMR 28.5K

COGS + overheads

Net position (30d)

+OMR 37.3K

strong

90-day cash flow projection

Positive all 3 months ✓

April 2026Net +OMR 13,100

Inflows

OMR 41,600

Outflows

OMR 28,500

May 2026Net +OMR 14,200

Inflows

OMR 44,300

Outflows

OMR 30,000

June 2026Net +OMR 15,400

Inflows

OMR 47,000

Outflows

OMR 31,600

Cumulative 90-day net cash generation

AprMay+OMR 42,700 total

Payment risk — outstanding invoices

OMR 25.8K out

Client	Outstanding	Due	Risk
Iron Gym Chain	OMR 3,350	3 days	On time
FitLife Centers	OMR 4,780	8 days	On time
MegaFit Wholesale	OMR 10,100	18 days	Monitor
SportPlus Direct	OMR 5,510	Overdue 12d	Chase now
BodySport LLC	OMR 2,240	22 days	Normal

⚠

SportPlus Direct — OMR 5,510 overdue 12 days

Auto-alert sent 3 days ago. No response. Stop next shipment until cleared.

→ WhatsApp reminder sent automatically

Automation Setup

Your Google Sheets become a live financial intelligence system — powered by Make.com

✓ No new software. No accountant required. Built on Google Sheets you already use.

We add automation on top of your existing sheet. You enter a sale or a purchase — everything else calculates, alerts, and reports automatically within 60 seconds.

How it works — end to end

📊

You update Google Sheet

→

⚡

Make.com trigger fires

→

🧮

CM1/CM2/CM3 recalculates

→

📈

Dashboard updates live

→

🔔

Right alert sent instantly

📧

Daily morning email — 8:00 AM every day

Revenue yesterday vs target. Top 3 margin alerts. Cash position. Any overdue clients. Sent before you start your day so you know what to focus on.

Triggered: daily 08:00

📱

WhatsApp — instant margin drop alert

If any product CM3 drops below your set threshold (e.g. 10%), you get a WhatsApp message within 60 seconds explaining which product, by how much, and the recommended action.

Triggered: real-time on threshold breach

📉

WhatsApp — revenue drop alert

If weekly revenue drops more than 15% vs the same week last month, you get a WhatsApp with the category that dropped, the magnitude, and suggested actions (e.g. increase Y, reduce Z).

Triggered: weekly comparison, real-time

📊

Weekly performance report — auto-generated

Every Sunday evening, a full performance PDF is auto-generated from your Google Sheet: revenue summary, CM1/CM2/CM3 vs targets, top/bottom products, client rankings, and next week's cash position forecast. Sent to your email — no manual work.

Triggered: every Sunday 20:00

💰

Payment overdue auto-chase

When a client invoice passes its due date, an automated email is sent to the client on Day 1, Day 5, and Day 10. On Day 12 you receive a WhatsApp alert to escalate manually.

Triggered: invoice due date breach

📦

Low stock reorder alert

When any SKU falls below its minimum quantity threshold, an alert is sent via email with the product, current stock, avg weekly sell-through, and recommended reorder quantity.

Triggered: stock level check, daily

Google Sheet structure

Tab	You enter	Auto-calculated
Sales	Client, product, qty, price	Revenue, CM per order
Purchases	Supplier, product, cost	COGS, inventory value
Logistics	Carrier, shipment, cost	Variable cost per order
Overhead	Monthly fixed costs	CM3 per SKU allocated
Dashboard	Nothing — auto-filled	All KPIs & reports

4-week delivery timeline

Week 1Sheet template + CM formulas for all your products Week 2Make.com automation + daily email digest live Week 3Dashboard + WhatsApp + payment overdue automation Week 4Client profitability + loyalty tiers + weekly PDF report