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Compass strategic packet

Vim Beverage

Prepared September 7, 2026

Why we do everything

A business you could sell is a business worth keeping

Everything in this packet exists to move one number, and every business walks the same spiral into it. Each chapter you clear puts you on a tighter turn with fewer companies still on the line — and the rules of the game change at every turn.

Healthy financials the Perfect P&L ratios Capital raise it, deploy it Velocity growth · margin · risk YOU ARE HERE Fortifying trim the fat, bolster it stronger ENTERPRISE VALUE $6.68M of $11.8M priced

▲ +$2.23M of that gap sits in your top three fixes.

✓ Clean books

Not a chapter — accurate, dependable numbers that tell the story completely and truthfully. Every turn above is measured, and none of it holds without that underneath.

Your scoring

How the conclusion forms

Nine components, scored from your calls and your numbers. Click through: each one adds a corner, and the shape they close into is your business.

OPERATING MODEL GO-TO-MARKET REVENUE PATTERN FOUNDER PROFILE TEAM SHAPE SALES CYCLE MOAT CONCENTRATION RISK APPETITE

Financial Targets

Adjusted for Vim Beverage by your advisory team: Client Acquisition / Ad Spend, Total Labor, Fixed Overheads & G&A. The remaining lines are the standard Carnival figures.

Ad Spend5%
Total Labor50%
Overheads & G&A15%
Operating Income (EBITDA) 18-24% A range on purpose: judge the cycle, not the single month.
0%15%30%

Verified financials · trailing 12 months

12-Month Financial Performance

Revenue ran $1.92M at a 64.5% gross margin.

TTM Revenue$1.92MJul 25 through Jun 26.
TTM Operating Income$82,726
Operating Margin4.3%

Monthly revenue

$53,080Jul 25$43,263Aug 25$164KSep 25$128KOct 25$113KNov 25$102KDec 25$160KJan 26$148KFeb 26$356KMar 26$193KApr 26$281KMay 26$180KJun 26
Trailing 12 months vs the target financials$1,921,815
Acquisition—vs 5%Not split out in these books yet.
Total Labor49.0%vs 50%1% under target
Overheads & G&A11.3%vs 15%3.7% under · running ~$6K/mo lean
Gross Margin64.5%contextCOGS sits outside the framework lines; shown for reference.
Operating Income4.3%vs 18-24%14-20% below the range.
Apr 26$192,764
Labor45%vs 50%
Overheads13%vs 15%
Op. income11%vs 18-24%
May 26$281,028
Labor42%vs 50%
Overheads14%vs 15%
Op. income7%vs 18-24%
Jun 26$179,803
Labor58%vs 50%
Overheads15%vs 15%
Op. income-13%vs 18-24%

Company forecast

The Path Forward

The next twelve months against the targets — and what hitting them is worth.

Forecasted Revenue$2.50MNext 12 months, growing at the plan's 59.8% annual rate.
Forecasted Net Operating Income$108KVersus $82,726 in the trailing 12 months.
Forecasted Profit4.3%Month 12, against the 18-24% range.
$100K$200K+1+4+8+12RevenueLaborOp. income

Hover any point on the labor line: the target share that month, and the department envelope it buys.

Ratios vs targets, over the modeled year

LaborTarget 50%
49.0%→49.0%
The reseat. Feeds the margin directly.held
OverheadsCeiling 15%
11.3%→11.3%
A ceiling, not a destination.held
Op. IncomeTarget 18-24%
4.3%→4.3%
Follows the labor fix, month by month.▲ 0.0pp
Gross MarginContext
64.5%→64.5%
Held. The engine itself is fine.steady

The exercises: one year, three cost policies

Same gross profit, three ways to let costs follow it. These are the assumptions this model runs on.

Gross profit path
Perfect P&L (% of GP)
Personalized (% of GP)
Budgeted team ($/mo)

The stair steps vs the targets

The planned budgets hold flat while the Perfect P&L envelopes rise with gross profit. Where they cross is where the plan earns its ratios.

The war chest

Cash on hand against the 3x-monthly-expenses target.

Cash

The scorecard

The Valuation

The model says $6.68M of enterprise value today. What moves it most: growth, margin, and the risk premium.

Enterprise value $6.68M at a 18.0% discount rate, on $1.92M trailing revenue and the growth path from your own plan.

What moves it most

Growth · annual growth rate+$183KWhat one extra point of annual growth (59.8% today) is worth. Growth compounds through every year of the model.
EBITDA · the margin engine+$612KWhat 5% more EBITDA is worth. This is the Financial Targets section, priced: closing the gap feeds this number directly.

Where the value hides

The discount rate carries 5.8 points of company-specific risk. Cleared entirely, that premium is worth $5.16M more. It comes out one risk at a time:

Risk 1Key-person reliance$1.13M

Today: Heavy reliance. Fixed looks like: Documented bench + SOPs.

Risk 2Customer concentration$743K

Today: >35%. Fixed looks like: <=10%.

Risk 3Revenue channel dependency$357K

Today: High (one >60%). Fixed looks like: Diversified (no single >30%).

  • Gross margin volatility$265K

    Today: High (>5 pp). Fixed looks like: Low (std dev <= 2 pp).

  • FP&A / reporting maturity$265K

    Today: Ad-hoc reporting. Fixed looks like: Audited/robust monthly closes & KPIs.

  • Contract terms$235K

    Today: Month-to-month / transactional. Fixed looks like: >=12-month contracts / prepaid.

  • Ops complexity$235K

    Today: Mixed custom + productized. Fixed looks like: Productized / low customization.

  • Supplier dependency$145K

    Today: Replaceable vendor. Fixed looks like: None or redundant suppliers.

  • Revenue retention$86,675

    Today: 95–109%. Fixed looks like: >=110%.

  • Working-capital collectability$86,675

    Today: Some slippage. Fixed looks like: Clean (low DSO, immaterial write-offs).

The conclusion

The story in five headlines

01 · The Scoring The evidence walked to Carnival.
CarnivalThe hype-maker who thrives on launches, events, and spectacle.

Hype-driven launches and drops. The Carnival mobilizes a market in concentrated bursts: weeks of anticipation, days of capture, then cash converted with surgical urgency.

What healthy looks like Massive cash spikes from events: a single 7-day cart window can out-earn what most archetypes generate in a quarter, with cash landing in the bank within days.

What breaks it Feast/famine revenue cycle is structural: between launches, top-line revenue can drop 80%+, which makes cash flow management an operational discipline, not a back-office task.

55015% OF REVENUE
02 · The Perfect P&L The baseline keeps 18-24% of revenue.
5% ad spend · 50% total labor · 15% overheads.The framework's note: lumpy; flatten feast/famine by building continuity offers.
03 · The Performance The trailing year, against the baseline.
$1.92M of revenue at a 64.5% gross margin.Overheads run lean: 11.3% against the 15% ceiling.Operating income landed at 4.3%: $82,726 for the year.
04 · The Path Forward Hit the targets and $82,726 becomes $108K.
Revenue models to $2.50M over the next year.Labor glides 49.0% to 49.0%, at target by month 12.Exit margin 4.3%.A modeled path, built to be argued with.
$6.68M$11.8M
05 · The Valuation $6.68M today. $11.8M priced.
One point of growth is worth $183K.Five percent more EBITDA is worth $612K.Key-person reliance holds back $1.13M; customer concentration $743K.

What you make today, and what grows it long-term. Both, on purpose.