Account Movement Analysis
July 2026 compared with June 2026

1 Executive Summary

July's decline in profitability is almost entirely a revenue-mix story, concentrated in a single customer event. June included an $89,343 invoice to Magna Tech Limited (INV774, 2026-06-22) that did not recur. New July wholesale volume — most notably three identical $16,884 invoices to Macgruber Incorporated on 2026-07-27 (INV762/INV763/INV764, $50,652 combined) — recovered a little over half of that gap. Operating expenses were essentially unchanged (+$219, +0.1%), so the revenue shortfall flowed through to operating income nearly dollar-for-dollar.

Below the operating line, the period also reflects: a $35,000 reduction in shareholder capital injections (JE157 $15,000 vs JE156 $50,000), a widening vendor-billing lag that grew the Inventory Received Not Billed accrual by $6,758, two inventory write-ups totaling $9,140 credited to COGS (adjustment IA08 and worksheet IW03), and a $2,000 legal-fee accrual for a property-damage dispute whose offsetting credit was posted to Line of Credit Payable — an account mapping we recommend reviewing before the close (§5.3).

Contents

2 Results of Operations — P&L Summary

Derived from net posting activity on transactionaccountingline, posting = 'T', elimination subsidiary (xElim, id 4) excluded. Both periods remain open; figures may move until close.

3 Revenue & Gross Margin

Gross margin: 40.5% → 38.5%

The 2.05-point compression decomposes into four traceable pieces:

4 Working Capital Movements

Balance-sheet figures below are net posting activity during each month (the change in balance), not ending balances.

5 Financing, Investing & One-Time Items

6 Operating Expenses

Total operating expense was flat (+$219, +0.1%) — but that headline hides two offsetting movements worth narrating:

7 Material Movement Register

All accounts with |net activity Δ| ≥ $2,500. Signs are natural GL presentation (revenue/liability growth shown as business-positive where applicable). BS = balance-sheet activity change; P&L = period expense/revenue change.

Appendix A Methodology & Assumptions

Methodology

Figures are net posting activity per accounting period from transactionaccountingline, joined to posted transactions (transaction.posting = 'T') in periods Jul 2026 (id 181) and Jun 2026 (id 179). For P&L accounts this equals the monthly income-statement amount; for balance-sheet accounts it equals the change in balance during the month, not the ending balance. Every material movement was then decomposed by transaction type and traced to individual documents (invoice, receipt, adjustment, or journal) with dates, entities, and memos.

Assumptions & judgments

Appendix B Source Queries (SuiteQL)

All queries run 2026-08-22 against the production account. Period ids: 181 = Jul 2026, 179 = Jun 2026.

SELECT
    a.id                AS account_id,
    a.acctnumber        AS acct_number,
    a.fullname          AS account_name,
    a.accttype          AS acct_type,
    ROUND(SUM(CASE WHEN t.postingperiod = 181 THEN tal.amount ELSE 0 END), 2) AS jul_2026,
    ROUND(SUM(CASE WHEN t.postingperiod = 179 THEN tal.amount ELSE 0 END), 2) AS jun_2026
FROM transactionaccountingline tal
JOIN transaction t      ON t.id = tal.transaction
JOIN transactionline tl ON tl.transaction = tal.transaction AND tl.id = tal.transactionline
JOIN account a          ON a.id = tal.account
WHERE t.posting = 'T'
  AND t.postingperiod IN (179, 181)
  AND COALESCE(tl.subsidiary, 0) <> 4
GROUP BY a.id, a.acctnumber, a.fullname, a.accttype
ORDER BY a.accttype, a.acctnumber

SELECT
    tal.account, a.acctnumber, t.postingperiod, t.type,
    COUNT(DISTINCT t.id)      AS tx_count,
    ROUND(SUM(tal.amount), 2) AS net_amount
FROM transactionaccountingline tal
JOIN transaction t      ON t.id = tal.transaction
JOIN transactionline tl ON tl.transaction = tal.transaction AND tl.id = tal.transactionline
JOIN account a          ON a.id = tal.account
WHERE t.posting = 'T'
  AND t.postingperiod IN (179, 181)
  AND tal.account IN (176, 180, 55, 201, 56, 95, 6, 158, 10, 111, 1, 106)
  AND COALESCE(tl.subsidiary, 0) <> 4
GROUP BY tal.account, a.acctnumber, t.postingperiod, t.type
ORDER BY a.acctnumber, t.postingperiod, ROUND(SUM(tal.amount), 2)

SELECT
    a.acctnumber, a.fullname, t.postingperiod, t.type,
    t.tranid, t.id, TO_CHAR(t.trandate, 'YYYY-MM-DD') AS tran_date,
    BUILTIN.DF(t.entity)       AS entity_name,
    ROUND(SUM(tal.amount), 2)  AS amount,
    MAX(t.memo)                AS memo
FROM transactionaccountingline tal
JOIN transaction t ON t.id = tal.transaction
JOIN account a     ON a.id = tal.account
WHERE t.posting = 'T'
  AND t.postingperiod IN (179, 181)
  AND tal.account IN (234, 74, 14, 15, 51, 38, 100, 63, 178, 119, 109, 5, 3657, 214, 220, 184)
GROUP BY a.acctnumber, a.fullname, t.postingperiod, t.type, t.tranid, t.id,
         t.trandate, BUILTIN.DF(t.entity)
ORDER BY a.acctnumber, t.trandate

SELECT
    a.acctnumber, t.postingperiod, t.tranid, t.id,
    TO_CHAR(t.trandate, 'YYYY-MM-DD') AS tran_date,
    ROUND(SUM(tal.amount), 2)         AS amount,
    MAX(t.memo)                       AS memo
FROM transactionaccountingline tal
JOIN transaction t ON t.id = tal.transaction
JOIN account a     ON a.id = tal.account
WHERE t.posting = 'T'
  AND t.type = 'Journal'
  AND t.postingperiod IN (179, 181)
  AND tal.account IN (6, 10, 55, 56, 95, 1, 158, 176)
GROUP BY a.acctnumber, t.postingperiod, t.tranid, t.id, t.trandate
ORDER BY a.acctnumber, t.trandate

SELECT
    BUILTIN.DF(t.entity) AS customer,
    ROUND(SUM(CASE WHEN t.postingperiod = 181 THEN -tal.amount ELSE 0 END), 2) AS jul_revenue,
    ROUND(SUM(CASE WHEN t.postingperiod = 179 THEN -tal.amount ELSE 0 END), 2) AS jun_revenue
FROM transactionaccountingline tal
JOIN transaction t ON t.id = tal.transaction
WHERE t.posting = 'T'
  AND t.type IN ('CustInvc', 'CashSale', 'CustCred')
  AND t.postingperiod IN (179, 181)
  AND tal.account IN (176, 228, 180, 178)
GROUP BY BUILTIN.DF(t.entity)
ORDER BY ABS(SUM(CASE WHEN t.postingperiod = 181 THEN -tal.amount ELSE 0 END)
       - SUM(CASE WHEN t.postingperiod = 179 THEN -tal.amount ELSE 0 END)) DESC
FETCH FIRST 15 ROWS ONLY

-- Receipts by vendor
SELECT t.postingperiod, BUILTIN.DF(t.entity) AS vendor,
       COUNT(DISTINCT t.id) AS receipt_count,
       ROUND(SUM(tal.amount), 2) AS inventory_received
FROM transactionaccountingline tal
JOIN transaction t ON t.id = tal.transaction
WHERE t.posting = 'T' AND t.type = 'ItemRcpt'
  AND t.postingperiod IN (179, 181) AND tal.account = 10
GROUP BY t.postingperiod, BUILTIN.DF(t.entity)
ORDER BY ROUND(SUM(tal.amount), 2) DESC;

-- Adjustment line detail
SELECT t.tranid, t.type, i.itemid, tl.quantity,
       ROUND(tal.amount, 2) AS gl_amount, a.acctnumber
FROM transactionaccountingline tal
JOIN transaction t      ON t.id = tal.transaction
JOIN transactionline tl ON tl.transaction = tal.transaction AND tl.id = tal.transactionline
JOIN account a          ON a.id = tal.account
LEFT JOIN item i        ON i.id = tl.item
WHERE t.id IN (41760, 31717)
ORDER BY t.tranid, a.acctnumber

Appendix C Source Document Index

To open any document in NetSuite: Transactions → Find, or navigate to /app/accounting/transactions/transaction.nl?id=<Internal ID> while logged in.