0
Wed 13 May
SnapshotP&LLedgerTransactionsPOS · CloudbedsPOS · PosterAccount mappingSupplier mappingBudget

Profit & loss · where the margin lives.

464
Budget RN · Apr 2026
▼ −99.1% vs Bgt
4
Actual YTD RN
33.3%
Budget occupancy
▼ −32.5pp vs Bgt
0.7%
Actual YTD occupancy
$309
Budget ADR
▲ +31.1% vs Bgt
$405
Actual YTD ADR
▼ −6.2% vs prior mo
$43.7k
Total revenue · Apr 2026
−$12.8k
GOP $
−29.2%
GOP margin
−$13.1k
EBITDA
−190.1%
Revenue vs LY
—
Cash on hand
Needs: bank feed not connected
DATA NEEDED
75.7%
Labour cost %
43.3%
F&B labour %
0.0%
Distribution cost %
$3.8k
A&G $
0
USALI mapping gaps
70
Staff on roll
Today7d30d90dYTD12m
NoneLWLMSDLYSTLYBgt
Top variances · vs Budget
v_usali_dept_summary
Rooms dept profit
−$39.0k
Activities dept profit
+$5.2k
Other Operated dept profit
−$4.2k
F&B dept profit
−$1.7k
Spa dept profit
−$1.1k
Mekong Cruise dept profit
−$0.8k
13-week cash forecast
gl.v_cash_forecast_13w
OTB reservations + AR aging − fixed costs (payroll/utilities/A&G) − supplier estimate. Override starting cash via ?cash0=.
cash dip 2026-W20 (+12 more)
In: $27.8k (OTB + AR)Out: −$162.3k (fixed + supplier)Net 13w: −$134.6kMin position: −$134.6kstart = $0
Margin leak heatmap
$k dept profit · 2025-05 → 2026-04
Rooms
-23.2
-15.3
-18.0
-13.0
-17.6
-51.8
-57.0
-63.5
68.9
57.3
18.8
22.2
F&B
-6.5
-5.7
-4.7
-3.4
-3.9
-37.3
-12.7
-15.5
0.1
-1.8
-1.0
1.7
Spa
-1.0
-0.8
-0.5
-0.6
-1.4
-1.6
-3.6
-3.8
3.0
1.5
0.2
-0.5
Activities
-1.0
-0.4
-1.0
-0.6
-1.9
-6.9
-6.1
-3.9
-1.9
-2.1
-0.4
1.7
Mekong Cruise
-0.8
-1.2
-0.7
-0.5
-0.2
-2.8
-2.6
-1.9
2.8
2.2
1.0
-0.6
Other Operated
-1.3
-1.0
-0.9
-1.1
-1.4
-1.6
-1.4
-2.5
1.3
1.0
-10.2
0.8
A&G
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-11.9
-10.2
-13.6
-27.1
Variance commentary · 2026-04
auto-draft
Template · numbers from gl.* · Click Generate to rewrite via Claude.

Headline

Apr 2026 closes with revenue down 6.2% vs prior ($43.7k vs $46.5k). GOP $$-12.8k (+$2.0k MoM, +14%). vs LY: -190.1%.

A&G

A&G ran $3.8k this month (down 6% vs $4.1k prior). Top accounts in /finance/mapping.

F&B

F&B labour $4.3k vs revenue $9.9k → ratio 43.3% (above 28–32% norm).

12-month rollup
actual · budget · forecast · ly
USALI department schedule · Apr 2026 (MTD) · vs Budget
plan.lines · Budget 2026 v1
Materiality: 5% AND $1,000. Coloring — green ≤5% · amber 5–10% · red >10% AND >$1k. Expense rows tagged Gap 2 until gl.usali_expense_map ships.
LineActualBudgetLYΔ BudgetΔ%Flow
Revenue
Rooms$28.1k$68.2k$30.2k$-40.1k-3.2%-58.9%
F&B$9.9k$9.2k$9.3k$0.7k27.6%7.6%
Spa$1.1k$1.8k$1.3k$-0.7k-45.8%-38.4%
Activities$1.9k$1.5k$1.3k$0.4k-32.5%28.3%
Mekong Cruise$0.2k$1.0k$3.2k$-0.8k-89.6%-80.8%
Other Operated$1.1k$5.5k$3.1k$-4.4k-29.0%-80.6%
Total Revenue$43.7k$87.1k$-48.4k$-43.5k-6.2%-49.9%
Departmental Expenses (USALI · live from gl.v_usali_dept_summary)
Rooms$5.9k$7.0k$0.6k$-1.1k-42.5%-15.5%
F&B$8.2k$5.8k$16.4k$2.4k-6.3%41.2%
Spa$1.7k$1.3k$1.1k$0.4k-11.1%31.8%
Activities$0.2k$5.0k$0.9k$-4.7k-93.3%-95.6%
Mekong Cruise$0.8k$0.8k$0.5k$-0.0k-7.3%-2.0%
Other Operated$0.3k$0.5k$0.0k$-0.2k-97.6%-43.9%
Departmental Profit$25.2k$44.0k$-13.5k$-18.8k202.7%-42.8%
Undistributed Operating Expenses (live from gl.v_usali_house_summary)
A&G$27.1k$2.8k$2.6k$24.3k99.2%862.7%
Sales & Marketing$2.0k$9.2k$8.5k$-7.2k-36.9%-78.2%
POM$5.4k$3.7k$3.2k$1.7k88.7%47.5%
Utilities$3.4k$3.3k$3.4k$0.0k-2.0%0.6%
Mgmt Fees$0.0kxxxxxxxxxx
GOP after Undistributed$-12.8k$24.9k$-34.0k$-37.7k13.7%-151.1%
EBITDA$-13.1k$24.3k$-35.6k$-37.3k13.4%-153.8%
Decisions queued for you
0 pending · governance.decision_queue
✓ No pending decisions. Items appear here when P&L Detector / Variance Composer / Controller / Procurement writes to governance.decision_queue.
Tactical alerts
v_usali_dept_summary · period=2026-04 · 2 breaches
Thresholds: F&B cost > 32% · Labour > 35% · A&G or Utilities MoM > ±15% (3× materiality).

F&B cost % 38.1% (target 30%) −$0.8k / mo

dept=F&B × period=Apr 2026 · breach 8pp
Detector: cost_of_sales $3.8k vs revenue $9.9k.
Composer: Composer: 1) RFQ to alt suppliers 2) menu remix 3) renegotiate volume tier.

Labour cost 75.7% (target 30%) −$19.9k / mo

dept=All × period=Apr 2026 · breach 46pp
Detector: payroll $33.0k vs revenue $43.7k.
Composer: Composer: review roster vs occupancy; trim low-utilisation shifts.
⚠ Cloudbeds write policy — pilot phase. Agent-proposed reclassifications, JE proposals, and RFQs always require explicit human approval. Variance Composer never auto-publishes commentary. Controller Agent never posts to GL. Procurement Agent has no PO authority. After validation against 90 days of decisions, only Tier-1 actions (parity resync, <$2k impact, ≥85% confidence) move to auto.
Agent guardrails — finance writes are always approval-required. Until the GL→USALI mapping is locked and variance-materiality thresholds are calibrated against 12 months of close data, every agent-proposed reclassification or commentary publication requires explicit human approval. After validation, only Tier-1 actions (defined criteria, ≥85% confidence, audit-logged) move to auto. P&L policy: Tier-1 auto disabled — financial reporting always Tier-2.
WIRED (real numbers from gl.* + governance.*):
KPI strip: Total Revenue · GOP $ / margin / EBITDA · Labour % / F&B labour % / Distribution cost % · A&G $ · Revenue vs LY · USALI mapping gaps. USALI grid: Actual column · LY column for departmental rev/expense (via pnl_snapshot + class-inferred dept) · Δ% column (vs prior month). Right panels: Top variances waterfall (MoM dept profit) · Margin leak heatmap (last 5 months dept profit + A&G overhead) · Variance commentary (template w/ live numbers). Tactical alerts: F&B cost % · Labour cost % · A&G MoM · Utilities MoM (computed from current vs prior month, threshold-gated). Decision queue: live from governance.decision_queue, empty-state when no items.
NOT WIRED (still xx):
Cash on hand (no bank feed integration) · USALI grid Budget / Δ Bgt / Flow columns (no gl.budgets table) · LY breakdown for undistributed lines (pnl_snapshot lacks subcat split for A&G/POM/etc.). Edit account-class assignments for not_specified entries at /finance/mapping.