Revenue Mix by Customer Segment

$1.93M of revenue, two very different businesses inside it

1. Three segments form a dependable base; the rest arrives in lumps.

   Manufacturing, Retail and B2C posted revenue in all 13 months and together average $96K/month (coefficient of variation 0.22). Information Technology and Consulting appear in only 5 and 4 months respectively, but supplied $607K — 31.5% of the total — and every one of the five peak months.

2. Growth is real and broad, not just a single spike.

   Comparing Aug 2025–Jan 2026 with Mar 2026–Aug 2026, Manufacturing grew +42%, Retail +28%, B2C +23%, IT +41% and Consulting +297%. The three most recent months average $206K against $101K for the first three.

3. B2B revenue is concentrated in a handful of accounts.

   In every B2B segment the top three customers account for 65–78% of segment revenue. Jones Manufacturing alone is $192K — 10% of company revenue. B2C is the mirror image: 60 customers, none above 4% of the segment.

4. August 2026 introduced two segments and one billing pattern that warrants a check.

   "Others" jumped from ≤$4K to $50.7K on three invoices to Macgruber Incorporated for an identical $16,884 each (INV762, INV763, INV764). Construction became material for the first time ($12.8K). See §6.

Stacked revenue by customer segment

Each bar is one posting period. Base segments sit at the bottom in a navy scale so the project-style layers are visually separated above them. Select a segment in the legend to highlight it in red; switch to the share view to see mix independent of scale.

Peak months — Dec 2025 ($246K), Jul 2026 ($234K), Mar 2026 ($208K), Jun 2026 ($203K), May 2026 ($188K) — each coincide with an IT or Consulting posting. Remove those two segments and the monthly range narrows from $75K–$246K to $75K–$154K.

Monthly detail

Size, stability and concentration

Three lenses per segment: how big it is, how steady it is month to month (coefficient of variation — standard deviation divided by mean; below 0.3 is steady, above 1.0 is episodic), and how dependent it is on its largest customers.

Active customers = customers with at least one Income posting in the window. Top-1 / Top-3 share = that customer group's portion of the segment's 13-month revenue. Segment-level Herfindahl index across the eight segments is 2,351 — moderately concentrated; a single-segment monopoly would be 10,000, eight equal segments 1,250.

Top customers by segment

What the run-rate actually is

Grouping the three every-month segments as Base (Manufacturing, Retail, B2C) and the remainder as Project (IT, Consulting, Others, Construction, Services) separates the recurring engine from the episodic layer.

Base revenue has grown in each successive quarter of the window when normalised per month: Q3 2025 $89K, Q4 2025 $80K, Q1 2026 $84K, Q2 2026 $117K, Q3 2026 (2 months) $114K. The Q2 2026 step is driven by Retail ($85K in June — Design Excellence Ltd. and Davis Supplies) and Manufacturing.

First six months vs last six months

Aug 2025–Jan 2026 compared with Mar 2026–Aug 2026. February 2026 sits between the two windows and is excluded from both so the halves are equal length.

All three base segments grew by double digits, which rules out a mix-only explanation for the top-line increase. Consulting's growth is one account: Red Rivers Consulting posted $94K, 46% of the segment, in the second half.

New segments appear; one pattern needs a second look

August 2026 was the first month with six segments active. Two of them — Others and Construction — had been immaterial or absent, and together they contributed $63.5K, a third of the month.

Separately, Macgruber's segment assignment of "Others" — a residual category — means a $50.7K account is invisible to any segment-based reporting. Recategorising it (or creating the appropriate category) would improve every downstream view.

How each segment is billed

Every B2B segment is invoiced. B2C is the only segment with a meaningful cash-sale channel — the store point-of-sale pattern — and it is also the highest-volume, lowest-ticket segment by a wide margin.

IT and Consulting average $33–35K per invoice on 18 invoices combined — 31% of revenue on 1.8% of transactions. B2C's 842 transactions average under $200. Two item receipts posting $149.95 to an Income account is unusual (receipts normally hit inventory and accrued purchases); the same $149.95 appears on the Income Statement under 4320 Sales Returns & Allowances and 6690 Bad Debt Expense, suggesting a returns/write-off entry routed through a receipt. Immaterial, but worth a look by whoever owns the returns process.

Read before acting on these numbers

How the numbers were built and proven

Revenue was read directly from the general ledger (transactionaccountingline) rather than from transaction headers, so the figures reflect what posted, including credits and returns. Each GL line is joined to its transaction line to obtain the posting subsidiary, to the account to filter on type, to the posting period for the month, and to the customer for the segment.

Tie-out to the NetSuite Income Statement

The standard Income Statement (report −200, Parent Company consolidated, period Aug 2026) was run and compared with the query for the same period.

The query and the report agree to the cent on the unfiltered total, which validates the join path, the posting filters and the sign convention. The demo-journal exclusion is then a deliberate, documented departure from the report, not a discrepancy. The report's Net Income for the month was $182,096.23.

Calculation notes

• Revenue amounts are −SUM(tal.amount): NetSuite stores credits (revenue) as negative on the GL line.
• Coefficient of variation = population standard deviation ÷ mean across the 13 monthly values, zeros included for inactive months.
• Herfindahl index = Σ (segment share in %)² across the eight segments.
• Half-period comparison: months 1–6 (Aug 2025–Jan 2026) vs months 8–13 (Mar 2026–Aug 2026).
• All arithmetic was performed programmatically from the query output; no figures were hand-computed.

Everything needed to reproduce this brief

All queries are SuiteQL, run 2026-09-18 against account TD3016323 as Administrator. They follow the account's house style and are safe to paste into the SuiteQL Query Tool.

SELECT
    BUILTIN.DF(c.category) AS category,
    COUNT(*)               AS customers,
    SUM(CASE WHEN c.cseg_client_tag IS NOT NULL THEN 1 ELSE 0 END) AS with_client_tag
FROM customer c
GROUP BY BUILTIN.DF(c.category)
ORDER BY COUNT(*) DESC

SELECT
    ap.periodname                                     AS period,
    TO_CHAR(ap.startdate, 'YYYY-MM')                  AS ym,
    COALESCE(BUILTIN.DF(c.category), 'Uncategorized') AS segment,
    ROUND(-SUM(tal.amount), 2)                        AS revenue
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
JOIN accountingperiod ap  ON ap.id = t.postingperiod
LEFT JOIN customer c      ON c.id = t.entity
WHERE t.posting = 'T'
  AND tal.posting = 'T'
  AND a.accttype = 'Income'
  AND tl.subsidiary IN (1, 2, 3)
  AND (t.memo IS NULL OR t.memo NOT LIKE 'Beg Balance%')
  AND ap.startdate >= TO_DATE('2025-08-01', 'YYYY-MM-DD')
  AND ap.startdate <  TO_DATE('2026-09-01', 'YYYY-MM-DD')
GROUP BY ap.periodname, TO_CHAR(ap.startdate, 'YYYY-MM'),
         COALESCE(BUILTIN.DF(c.category), 'Uncategorized')
ORDER BY TO_CHAR(ap.startdate, 'YYYY-MM'), ROUND(-SUM(tal.amount), 2) DESC

SELECT segment, customer, revenue, active_customers, seg_total
FROM (
  SELECT
      x.segment, x.customer, x.revenue,
      COUNT(*)      OVER (PARTITION BY x.segment) AS active_customers,
      SUM(x.revenue) OVER (PARTITION BY x.segment) AS seg_total,
      ROW_NUMBER()  OVER (PARTITION BY x.segment ORDER BY x.revenue DESC) AS rn
  FROM (
    SELECT
        COALESCE(BUILTIN.DF(c.category), 'Uncategorized') AS segment,
        c.entityid                                        AS customer,
        ROUND(-SUM(tal.amount), 2)                        AS revenue
    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
    JOIN accountingperiod ap  ON ap.id = t.postingperiod
    LEFT JOIN customer c      ON c.id = t.entity
    WHERE t.posting = 'T' AND tal.posting = 'T'
      AND a.accttype = 'Income'
      AND tl.subsidiary IN (1, 2, 3)
      AND (t.memo IS NULL OR t.memo NOT LIKE 'Beg Balance%')
      AND ap.startdate >= TO_DATE('2025-08-01', 'YYYY-MM-DD')
      AND ap.startdate <  TO_DATE('2026-09-01', 'YYYY-MM-DD')
    GROUP BY COALESCE(BUILTIN.DF(c.category), 'Uncategorized'), c.entityid
  ) x
) y
WHERE rn <= 3
ORDER BY seg_total DESC, revenue DESC

SELECT
    COALESCE(BUILTIN.DF(c.category), 'Uncategorized') AS segment,
    t.type                                            AS tran_type,
    COUNT(DISTINCT t.id)                              AS transactions,
    ROUND(-SUM(tal.amount), 2)                        AS revenue
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
JOIN accountingperiod ap  ON ap.id = t.postingperiod
LEFT JOIN customer c      ON c.id = t.entity
WHERE t.posting = 'T' AND tal.posting = 'T'
  AND a.accttype = 'Income'
  AND tl.subsidiary IN (1, 2, 3)
  AND (t.memo IS NULL OR t.memo NOT LIKE 'Beg Balance%')
  AND ap.startdate >= TO_DATE('2025-08-01', 'YYYY-MM-DD')
  AND ap.startdate <  TO_DATE('2026-09-01', 'YYYY-MM-DD')
GROUP BY COALESCE(BUILTIN.DF(c.category), 'Uncategorized'), t.type
ORDER BY ROUND(-SUM(tal.amount), 2) DESC

SELECT
    COALESCE(BUILTIN.DF(c.category), 'Uncategorized') AS segment,
    c.entityid                                        AS customer,
    t.type                                            AS tran_type,
    t.tranid                                          AS document,
    ROUND(-SUM(tal.amount), 2)                        AS revenue
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 customer c      ON c.id = t.entity
WHERE t.posting = 'T' AND tal.posting = 'T'
  AND a.accttype = 'Income'
  AND tl.subsidiary IN (1, 2, 3)
  AND (t.memo IS NULL OR t.memo NOT LIKE 'Beg Balance%')
  AND t.postingperiod = 182
  AND BUILTIN.DF(c.category) IN ('Others', 'Construction', 'Information Technology')
GROUP BY COALESCE(BUILTIN.DF(c.category), 'Uncategorized'), c.entityid, t.type, t.tranid
ORDER BY ROUND(-SUM(tal.amount), 2) DESC

SELECT
    ROUND(-SUM(tal.amount), 2) AS income_all,
    ROUND(-SUM(CASE WHEN t.memo IS NULL OR t.memo NOT LIKE 'Beg Balance%'
                    THEN tal.amount ELSE 0 END), 2) AS income_excl_begbal,
    ROUND(-SUM(CASE WHEN t.memo LIKE 'Beg Balance%'
                    THEN tal.amount ELSE 0 END), 2) AS income_begbal_only
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 tal.posting = 'T'
  AND a.accttype = 'Income'
  AND tl.subsidiary IN (1, 2, 3)
  AND t.postingperiod = 182

Source documents

Glossary