The Monthly Roll-Up

August close · prepared for the president of a two-shop electrical equipment manufacturer, ~$36M combined (fictional). One shop on the legacy ERP, the acquisition on QuickBooks — one picture anyway, the Friday after close. Nobody stitches it.

Three things that need you this month

Decide RM-408 this week — overtime or move the build to the main plant.Serious · $280K

Panel-shop hours run 96% loaded through October; the Sep 26 promise date slips without one of the two. The hours math is attached.

Have the acquired shop's labor burden re-mapped — half its margin gap is accounting.Watch · ~$14K/mo

Its margin reads 3.5 points under the main plant; about half is labor-burden accounting, not shop performance. The normalized number below is the honest comparison.

Fix the intercompany order at the source — it booked in both systems in August.Watch · books only

The roll-up nets it out automatically, so the combined numbers are clean — but each shop's own books still carry the double count.

The month in four numbers — with the twelve months behind them

$3.41M▲ 9% bookings, both shops 12-mo bookings

$9.8M▲ $620K combined backlog vs. July 12-mo backlog

$2.26M▼ 4% shipments 12-mo shipments

27.1%▬ −0.2 pts gross margin, combined & normalized 12-mo margin

By entity — two systems, one table

Sample — illustrative numbers
Entity	Bookings	Shipments	Backlog	Margin 27% plan	Note
Main plant (ERP)	$2.14M	$1.48M	$6.9M	28.3%	on plan
Acquired shop (QuickBooks)	$1.27M	$0.78M	$2.9M	24.8%	labor loads differently — see item 2 above
Combined	$3.41M	$2.26M	$9.8M	27.1%	intercompany netted out — see item 3 above

Top open orders — $3.07M, promise dates against the shop load

$1.24MSG-2214

$940KPD-1187

$610KSG-2231

$280KRM-408

SG-2214 utility switchgear — ships Nov 14, on plan.
PD-1187 data-center PDUs — ships Oct 30; copper bus arrives Sep 12.
SG-2231 hospital retrofit — ships Dec 5; submittals approved.
RM-408 retrofit kits — ships Sep 26, at risk on panel-shop hours (item 1).

Panel shop — load through October

96% loaded · dark4% open · amber

RM-408 — $280K, ships Sep 26 — doesn't fit in the 4% that's open. It slips without overtime or moving a build to the main plant (item 1); the hours math is attached.