Year-End
Financial Report

Fiscal Year Ended December 31, 2025 — with 2026 Projections

Prepared ByAbby Chen, Director of Operations
DateMarch 4, 2026
ClassificationBoard Confidential
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A Year of Disciplined Growth

Thread & Co. closed fiscal year 2025 with total revenue of $77,991 CAD, reflecting steady demand across all four product lines. Despite rising material costs and inflationary pressure on overhead, the company delivered $4,577 in net profit — a 5.9% net margin that demonstrates our commitment to sustainable, margin-conscious growth.

Our gross margin of 36.2% remained healthy, supported by strategic pricing adjustments in Q3 and disciplined inventory management. Operating expenses were held to $23,628, reflecting cost consciousness without compromising quality or team capabilities.

Total Revenue
$77,991
FY 2025
Gross Profit
$28,223
36.2% margin
Net Income
$4,577
5.9% margin
Total Assets
$52,827
Healthy position

Board Recommendation: Reinvest 2025 profits into product line expansion and digital channel development. Target 10% overall revenue growth in FY 2026 with improved margins through supply chain optimization.

Profit & Loss — FY 2025

Detailed breakdown of revenue streams, cost of goods sold, and operating expenses for the twelve months ended December 31, 2025.

AccountFY 2025% of Revenue
Revenue
Outerwear & Jackets$33,64443.1%
Denim & Bottoms$19,05024.4%
Casual & Tops$15,75020.2%
Accessories & Basics$5,6007.2%
Wholesale Markup$3,9485.1%
Total Revenue$77,991100.0%
Cost of Goods Sold
Direct Material & Production$9,66512.4%
Wholesale Fulfillment$40,10351.4%
Total COGS$49,76863.8%
Gross Profit$28,22336.2%
Operating Expenses
Rent & Facilities$15,00019.2%
Insurance$3,0003.8%
Utilities$3,2834.2%
Interest Expense$1,2351.6%
Maintenance & Janitorial$4180.5%
Depreciation$3670.5%
Subscriptions & Software$3250.4%
Total Operating Expenses$23,62830.3%
Other Expenses (FX Loss)$180.0%
Net Income$4,5775.9%

Financial Position

Summary of assets, liabilities, and equity as at December 31, 2025. The company maintains a strong current ratio and manageable debt levels.

Assets

Cash (Chequing)$21,096
Accounts Receivable$21,566
Inventory$7,782
Furniture & Equipment$2,383
Total Assets$52,827

Liabilities & Equity

Accounts Payable$735
Credit Card$2,078
HST Payable$681
Note Payable (LT)$20,102
Total Liabilities$23,595
Owner's Equity$10,750
Retained Earnings$17,681
Current Year Profit$800
Total L&E$52,827
Current Ratio
14.4x
Strong liquidity
Debt-to-Equity
0.81
Conservative leverage
Working Capital
$46,950
Ample runway

Growth Roadmap: 10% Revenue Target

For fiscal year 2026, management is targeting 10% overall revenue growth to $85,790 CAD. Growth will be distributed unevenly across product lines to reflect market dynamics, channel expansion opportunities, and strategic investments in higher-margin categories.

Revenue Projections by Product Line

FY 2025 Actual
FY 2026 Projected
Outerwear
$33,644$35,998+7%
Denim
$19,050$21,336+12%
Casual & Tops
$15,750$17,955+14%
Accessories
$5,600$6,552+17%
Wholesale
$3,948$3,9480%
Total
$77,991$85,790+10%

Strategic Rationale

Product LineGrowthDriver
Outerwear & Jackets+7%Mature line; steady wholesale channel growth
Denim & Bottoms+12%New cuts launching Q2; expanded online presence
Casual & Tops+14%Highest growth potential; DTC e-commerce push
Accessories & Basics+17%High margin, low COGS; new product drops in Q1/Q3
Wholesale Markup0%Flat; renegotiating partner terms in H2

Margin Improvement Target: By shifting the revenue mix toward higher-margin Casual and Accessories lines, we project gross margin improvement from 36.2% to approximately 38.5% in FY 2026, contributing an additional ~$1,800 in gross profit beyond the volume increase alone.

Projected P&L Summary — FY 2026

Line ItemFY 2025FY 2026 (Proj.)Change
Total Revenue$77,991$85,790+10.0%
COGS$49,768$52,749+6.0%
Gross Profit$28,223$33,041+17.1%
Operating Expenses$23,628$24,573+4.0%
Net Income$4,577$8,449+84.6%
Net Margin5.9%9.8%+3.9 pts

Key Risks & Mitigation

RiskImpactMitigation
Supply chain disruptionCOGS increase 5-8%Dual-source key materials; 90-day safety stock
Consumer spending slowdownRevenue miss 3-5%Flexible marketing spend; loyalty program launch
Interest rate environmentDebt servicing +$200-400Accelerate note payable reduction from cash flow
Inventory obsolescenceWrite-down risk $1,000-2,000Seasonal markdown calendar; just-in-time for basics

Strategic Priorities for 2026

Q1–Q2

Launch e-commerce DTC channel. Accessories product drop. Renegotiate wholesale terms.

Q3–Q4

Fall/Winter collection launch. Loyalty program rollout. Debt reduction milestone.