Judith Liegeois Designs

Profit & Loss Recap · Jan 2026 – Jun 2026 vs Prior Year
Overall Totals
Total Sales
$1,639,680
-12.6% vs last year ($1,875,933)
Net Income
$185,859
-54.1% vs last year
Merchandise / COGS
$861,037
-11.0% vs last year ($967,600)
52.5% of sales (vs 51.6% prior year)
Total Expenses
$593,173
+17.9% vs last year ($503,110)
36.2% of sales (vs 26.8% prior year)
Revenue — Current vs Prior Year
Monthly Revenue
Expense Breakdown
Month by Month
Jan 2026Feb 2026Mar 2026Apr 2026May 2026Jun 2026Year to Date
Line Item CurrentPrior YrChgCurrentPrior YrChgCurrentPrior YrChgCurrentPrior YrChgCurrentPrior YrChgCurrentPrior YrChgCurrentPrior YrChg
Revenue
Total Sales $66,963 $257,198 -74.0% $298,691 $222,088 +34.5% $226,118 $259,122 -12.7% $362,497 $390,370 -7.1% $362,364 $297,739 +21.7% $323,047 $449,417 -28.1% $1,639,680 $1,875,933 -12.6%
Merchandise / COGS $75,071 $149,033 -49.6% $126,992 $148,519 -14.5% $111,082 $113,909 -2.5% $152,447 $123,384 +23.6% $199,736 $166,442 +20.0% $195,710 $266,313 -26.5% $861,037 $967,600 -11.0%
Profitability
Gross Profit -$8,108 $108,165 -107.5% $171,698 $73,569 +133.4% $115,037 $145,213 -20.8% $210,050 $266,986 -21.3% $162,628 $131,296 +23.9% $127,337 $183,104 -30.5% $778,642 $908,333 -14.3%
Operating Expenses
2024 Expenses — $11,936 -100.0% — — — — $2,500 -100.0% — — — — — — — — — — $14,436 -100.0%
Advertising & Marketing
signs — — — — — — — — — $170 — — — — — — — — $170 — —
Social media — — — — — — — — — $81 — — — — — — — — $81 — —
Website ads — — — — — — — — — $793 — — — — — — — — $793 — —
Total for Advertising & Marketing $3,000 $2,591 +15.8% $3,000 — — $3,000 — — $6,344 — — $3,000 — — — — — $18,344 $2,591 +608.0%
Auto Expense
Vehicle gas & fuel — $52 -100.0% — — — — — — $176 — — — — — — — — $176 $52 +240.3%
Vehicle insurance — $2,808 -100.0% — — — — — — — $3,950 -100.0% — — — — — — — $6,758 -100.0%
Vehicle wash & road services — — — — $275 -100.0% — — — — — — — — — — — — — $275 -100.0%
Total for Auto Expense — $2,859 -100.0% — $275 -100.0% — — — $176 $3,950 -95.5% — — — — — — $176 $7,085 -97.5%
Bad Debt — — — — — — $5,465 — — — — — — $5,456 -100.0% — — — $5,465 $5,456 +0.2%
Business Gifts — $181 -100.0% — — — — — — — — — — — — — $143 -100.0% — $324 -100.0%
Business licenses — $150 -100.0% — — — — — — — — — — — — — — — — $150 -100.0%
cell phone — — — — — — — — — $597 — — — — — — — — $597 — —
Computer Hardware — — — — $1,897 -100.0% — -$11 +100.0% — — — — — — — — — — $1,887 -100.0%
Computer Software — $725 -100.0% $399 $779 -48.8% $1,901 $799 +137.8% $62 $1,197 -94.8% $75 $858 -91.3% $75 $854 -91.2% $2,512 $5,213 -51.8%
Contract labor $6,709 $300 +2136.3% $4,009 $204 +1865.2% $1,680 $7,250 -76.8% $6,640 $24,865 -73.3% $7,140 $500 +1328.0% $8,650 $361 +2295.5% $34,828 $33,480 +4.0%
Contributions to charities $1,100 — — $100 — — $100 $1,560 -93.6% $100 — — $100 $100 +0.0% $100 $100 +0.0% $1,600 $1,760 -9.1%
Credit Card Fees — $404 -100.0% — — — — — — — — — — — — — — — — $404 -100.0%
Employee benefits
Health insurance & accident plans $308 $262 +17.4% $308 $262 +17.4% $308 $262 +17.4% $308 $262 +17.4% $308 $262 +17.4% $308 $262 +17.4% $1,846 $1,572 +17.4%
Simple Employee retirement plans -$5,590 $910 -714.0% -$3,461 $712 -586.1% -$3,975 $604 -757.5% -$1,689 $769 -319.7% $248 $850 -70.8% $385 $711 -45.8% -$14,081 $4,556 -409.1%
Total for Employee benefits -$5,282 $1,172 -550.5% -$3,153 $974 -423.8% -$3,667 $866 -523.2% -$1,381 $1,031 -234.0% $556 $1,112 -50.0% $693 $973 -28.8% -$12,236 $6,128 -299.7%
Entertainment — $1,265 -100.0% — $855 -100.0% — $233 -100.0% — — — — — — — — — — $2,353 -100.0%
General business expenses
Bank fees & service charges $632 $214 +195.3% $813 $416 +95.7% $377 $187 +101.4% $213 $257 -17.2% $92 $48 +89.8% $94 $412 -77.2% $2,221 $1,535 +44.7%
Continuing education — — — — — — — — — — — — — $1,174 -100.0% — $1,124 -100.0% — $2,298 -100.0%
Memberships & subscriptions $139 $195 -28.7% $348 — — $348 $40 +769.4% $2,356 $90 +2519.2% $417 $504 -17.2% $434 $270 +61.0% $4,041 $1,098 +268.1%
Total for General business expenses $771 $409 +88.5% $1,161 $416 +179.3% $725 $227 +218.8% $2,569 $347 +640.8% $509 $1,726 -70.5% $528 $1,806 -70.8% $6,262 $4,930 +27.0%
HRA FUND $2,624 $1,013 +159.1% $1,209 $3,253 -62.8% $2,027 $539 +275.8% $4,792 $318 +1406.8% $21,217 $756 +2706.0% $2,994 $1,591 +88.2% $34,863 $7,470 +366.7%
Insurance
Business insurance — — — — — — — — — $2,714 — — — — — — $885 -100.0% $2,714 $885 +206.7%
Insurance Umbrella — $1,187 -100.0% — — — — — — — $1,524 -100.0% — — — — $9,647 -100.0% — $12,357 -100.0%
Liability insurance — $3,390 -100.0% — — — — — — — $5,558 -100.0% — — — — — — — $8,948 -100.0%
Property insurance — — — — — — — — — $4,004 — — — — — — — — $4,004 — —
Workers' compensation insurance $863 $564 +53.1% $732 — — $1,114 — — $910 $885 +2.9% $782 $885 -11.6% $1,345 — — $5,746 $2,333 +146.2%
Total for Insurance $863 $5,141 -83.2% $732 — — $1,114 — — $7,628 $7,967 -4.2% $782 $885 -11.6% $1,345 $10,532 -87.2% $12,464 $24,524 -49.2%
IT Computer Expense — $280 -100.0% — — — — $388 -100.0% $855 — — — — — — — — $855 $668 +28.0%
Legal & accounting services
Accounting fees $3,828 $1,730 +121.3% $416 — — $224 $5,036 -95.6% $355 $241 +47.3% $444 -$988 +144.9% $368 $7,077 -94.8% $5,635 $13,096 -57.0%
DA accounting $3,775 — — $3,300 — — $3,300 — — $3,300 — — $3,300 — — $3,300 — — $20,275 — —
Legal Fees — $275 -100.0% — — — — — — — — — — — — — — — — $275 -100.0%
Total for Legal & accounting services $7,603 $2,005 +279.2% $3,716 — — $3,524 $5,036 -30.0% $3,655 $241 +1416.6% $3,744 -$988 +478.9% $3,668 $7,077 -48.2% $25,910 $13,371 +93.8%
Meals — $400 -100.0% $60 $367 -83.6% — $1,188 -100.0% $3,542 $258 +1273.1% $28 — — — — — $3,630 $2,212 +64.1%
Office expenses
Merchant account fees — — — — $1,227 -100.0% — $233 -100.0% — $152 -100.0% — — — — — — — $1,612 -100.0%
Office supplies — $454 -100.0% — $174 -100.0% — — — $156 $24 +540.1% — $42 -100.0% — — — $156 $695 -77.6%
Shipping & postage — $725 -100.0% $66 $75 -11.9% — — — $30 — — — — — $261 $71 +267.0% $358 $871 -58.9%
Software & apps $965 — — $1,189 $93 +1177.3% $950 — — $1,196 $515 +132.2% $1,012 $60 +1587.5% $1,282 $60 +2036.0% $6,595 $728 +805.7%
Total for Office expenses $1,799 $1,543 +16.6% $2,317 $2,962 -21.8% $3,312 $1,936 +71.1% $6,453 $2,775 +132.5% $1,491 $867 +72.0% $2,878 $643 +347.7% $18,251 $10,727 +70.1%
Payroll expenses
Auto Allowance $369 — — $369 — — $369 $400 -7.7% $369 $400 -7.7% $554 $400 +38.5% $369 — — $2,400 $1,200 +100.0%
Mileage Reimbursement $296 $84 +252.8% $192 $31 +516.8% $256 $178 +43.8% $87 $119 -26.5% — $179 -100.0% $148 $210 -29.5% $980 $801 +22.4%
Officers' salaries $8,000 — — $8,000 — — $8,000 $8,000 +0.0% $8,000 $8,000 +0.0% $12,000 $8,000 +50.0% $8,000 $8,000 +0.0% $52,000 $32,000 +62.5%
payroll processing $256 $436 -41.2% $536 $306 +75.2% $256 $227 +12.7% $275 $202 +35.9% $412 — — $275 $112 +145.4% $2,010 $1,283 +56.6%
Payroll taxes $3,647 $4,000 -8.8% $2,950 $3,653 -19.3% $4,538 $3,607 +25.8% $3,908 $3,855 +1.4% $5,059 $2,949 +71.5% $3,709 $2,888 +28.4% $23,811 $20,953 +13.6%
Salaries & wages $35,665 $48,522 -26.5% $28,952 $46,138 -37.2% $50,552 $38,474 +31.4% $42,130 $41,994 +0.3% $53,318 $30,652 +73.9% $39,912 $29,752 +34.1% $250,528 $235,533 +6.4%
Total for Payroll expenses $48,233 $53,042 -9.1% $41,000 $50,129 -18.2% $63,971 $50,886 +25.7% $54,769 $54,870 -0.2% $71,343 $42,520 +67.8% $52,412 $41,074 +27.6% $331,728 $292,521 +13.4%
Reimbursable Expense $200 — — $200 — — $200 — — $200 — — $200 — — $356 — — $1,356 — —
Rent — $10,621 -100.0% — -$3,850 +100.0% — $10,621 -100.0% $28,112 $10,621 +164.7% — $10,621 -100.0% — — — $28,112 $38,632 -27.2%
Repairs & maintenance — — — — $495 -100.0% — $1,298 -100.0% $3,510 — — — — — — — — $3,510 $1,793 +95.8%
security — — — — — — — — — $498 — — — — — — — — $498 — —
Supplies — $331 -100.0% — $94 -100.0% — $53 -100.0% — — — — — — — — — — $479 -100.0%
Taxes paid — — — — — — — — — — $46 -100.0% — — — — — — — $46 -100.0%
Travel — — — — — — — $688 -100.0% — — — — $2,403 -100.0% — — — — $3,091 -100.0%
Unapplied Cash Bill Payment Expense -$316 — — -$1,032 — — $2,114 — — -$375 $203 -284.7% -$797 $2,179 -136.6% — — — -$405 $2,382 -117.0%
Uncategorized Expense -$33 — — -$399 — — -$1,092 — — $4,884 — — $23,412 — — $37,932 — — $64,704 — —
Utilities
Electricity $440 $187 +135.1% $39 $35 +10.3% $399 $37 +991.9% $2,129 $60 +3471.2% $494 $95 +418.9% $546 $630 -13.3% $4,048 $1,044 +287.7%
Internet & TV services — $209 -100.0% — $205 -100.0% — $205 -100.0% $889 $205 +332.7% — $205 -100.0% — — — $889 $1,031 -13.8%
Phone service — $180 -100.0% — — — — $182 -100.0% $300 $205 +46.0% — — — — — — $300 $567 -47.1%
trash — — — — — — — — — $690 — — — — — — — — $690 — —
Total for Utilities $440 $576 -23.7% $39 $241 -83.8% $399 $424 -5.7% $4,008 $471 +751.8% $494 $301 +64.3% $546 $630 -13.3% $5,927 $2,642 +124.3%
Warehouse maintenance — $3,854 -100.0% — — — — — — $1,161 — — — — — — — — $1,161 $3,854 -69.9%
Warehouse Utilities — — — — — — $61 — — — $1,880 -100.0% — — — — — — $61 $1,880 -96.7%
Advertising & Marketing — — — — — — — — — — — — — — — $3,000 — — $3,000 — —
Rent — — — — — — — — — — — — — — — — $10,621 -100.0% — $10,621 -100.0%
Total Expenses $67,712 $100,798 -32.8% $53,357 $59,092 -9.7% $84,834 $86,482 -1.9% $138,799 $111,039 +25.0% $133,293 $69,295 +92.4% $115,179 $76,404 +50.7% $593,173 $503,110 +17.9%
Net Income -$75,790 $14,872 -609.6% $118,371 $6,128 +1831.6% $30,443 $58,866 -48.3% $71,281 $155,947 -54.3% $29,365 $62,031 -52.7% $12,188 $106,730 -88.6% $185,859 $404,574 -54.1%
Period Highlights
Summary Jan 2026 – Jun 2026

Jan 2026 through Jun 2026 brought $1,639,680 in sales — a softer period than $1,875,933 a year ago. Net income came in at $185,859 — about a 11% margin on sales.

By the numbers
  1. 01Sales softened 12.6% year-over-year ($1,875,933 → $1,639,680).
  2. 02Operating expenses rose 17.9% YoY ($503,110 → $593,173) — worth a closer look at category drivers.
  3. 03Net income of $185,859 represents a 11.3% margin on sales.
  4. 04Strongest month was Apr 2026 ($362,497); softest was Jan 2026 ($66,963).
  5. 05Largest expense category: Payroll expenses at $331,728 (56% of total expenses).

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