Year to Date

Revenue

4.8% vs Budget

Budget: R0 - 2 months

Cost of Sales

6.8% vs Budget

Budget: R0

Gross Profit

Margin: 40.1% - Budget: 41.2%

Net Profit

7.8% vs Budget

Margin: 13.4% - Budget: 13.0%

Ranked Contribution by Revenue Stream

Budget Variance by Revenue Stream

Stream	Share	Variance %	Signal
Distributor	41.5%	0.0%	Leader
Food Brand	26.8%	0.0%	Stable
Fresh	13.4%	0.0%	Watch
Online	9.6%	0.0%	Ahead
Studio	8.7%	0.0%	Fastest

Regional Performance Snapshot

Cape Town

45.1% share

Leader - 40.9% margin - 0.0%

Johannesburg

39.1% share

Scaled base - 39.6% margin - 0.0%

George

5.2% share

Smaller base - 37.1% margin - 0.0%

Key Ratios & Expense Efficiency

Metric	Actual	Budget	Variance
Gross Margin	40.1%	41.2%	0.0%
Net Margin	13.4%	13.0%	0.0%
Salaries & Wages	14.1%	13.6%	0.0%
Leasing & Rental	5.8%	5.5%	0.0%
Fuel	3.2%	3.0%	0.0%
Courier & Logistics	2.8%	2.5%	0.0%

Key Performers

Viro Studio has best margin - 43.2%, 0.0% above budget

Key Insights

Distributor contributes 41.6% of revenue

Revenue vs Budget - Monthly Overview

Consolidated P&L

YTD Actual vs Annual Budget - All Revenue Streams - All Regions

Chart of accounts - Figures exclude VAT

2 months confirmed

Line Item	YTD Actual	Annual Budget	Budget Used %	Remaining Budget	Status
Revenue
Distributor	R0	R0	+R0	41.5%	Ahead
Viro Food Brand	R0	R0	+R0	26.8%	Ahead
Viro Fresh	R0	R0	-R0	13.4%	Behind
Viro Online	R0	R0	+R0	9.6%	Ahead
Viro Studio	R0	R0	+R0	8.7%	Ahead
Total Revenue	R0	R0	+R0	100%	Ahead
Cost of Sales
Local inventory	R0	R0	-R0	46.4%	Over
Courier, handling & redistribution	R0	R0	-R0	7.8%	Over
Imported stock	R0	R0	-R0	5.7%	On target
Total Cost of Sales	R0	R0	-R0	59.9%	Over
Gross Profit	R0	R0	+R0	40.1%	Ahead
Operating Expenses
Salaries & wages	R0	R0	-R0	9.3%	On target
Directors remuneration	R0	R0	-	4.7%	On target
Leasing & rental	R0	R0	-R0	5.8%	Over
Fuel & vehicle	R0	R0	-R0	3.2%	Over
Marketing & advertising	R0	R0	-R0	2.0%	On target
Subscriptions & software	R0	R0	-R0	1.7%	On target
Other OpEx	R0	R0	-R0	4.7%	On target
Total OpEx	R0	R0	-R0	31.3%	Over
Net Profit	R0	R0	-R0	8.7%	On target

Performance Detail

Distributor

0.0%

Viro Food Brand

0.0%

Viro Fresh

0.0%

Viro Online

0.0%

Viro Studio

0.0%

Cape Town

Net R0 · 40.9% · 0.0%

Johannesburg

Net R0 · 39.6% · 0.0%

George

Net R0 · 37.1% · 0.0%

May 2026 - Month to date

May 2026 MTD

Revenue

5.2% vs Budget

Budget: R0

Cost of Sales

6.5% vs Budget

Budget: R0

Gross Profit

7.1% vs Budget

Margin: 40.3% - Budget 41.0%

Net Profit

2.8% vs Budget

Margin: 13.5% - Budget 13.1%

Key Ratios

Metric	Actual	Budget	Variance
Gross Margin	40.3%	41.0%	0.0%
Net Margin	13.5%	13.1%	0.0%
Salaries & Wages	14.1%	13.6%	0.0%
Leasing & Rental	5.7%	5.5%	0.0%
Fuel	3.1%	3.0%	0.0%
Courier & Logistics	2.7%	2.5%	0.0%

Key Insights

Distributor contributes 41.6% of revenue

Revenue by Revenue Stream - May MTD

Profit Summary - May MTD

Margin Trends - 12 Months to May 2026

Consolidated P&L - May 2026 (Full Chart of Accounts)

All revenue streams - All regions - Chart of accounts

Figures exclude VAT

Month to date

Line Item	Actual	Budget	Variance	% Revenue	Status	Comments
Revenue
Distributor		R0
Viro Food Brand	R0	R0	+R0	26.7%	Ahead	Slightly ahead of plan
Viro Fresh	R0	R0	-R0	13.1%	Behind	Review pricing and cost mix
Viro Online	R0	R0	+R0	9.8%	Ahead	Steady growth
Viro Studio	R0	R0	+R0	8.8%	Ahead	Branded packaging demand up
Total Revenue	R0	R0	+R0	100%	Ahead
Cost of Sales
Local inventory	R0	R0	-R0	46.2%	Over	Commodity pricing pressure
Courier, handling & redistribution	R0	R0	-R0	7.9%	Over	Fuel surcharges applied
Imported stock	R0	R0	-R0	5.7%	On target
Total Cost of Sales	R0	R0	-R0	59.7%	Over
Gross Profit	R0	R0	+R0	40.3%	Ahead
Operating Expenses
Salaries & wages	R0	R0	-R0	9.2%	On target
Directors remuneration	R0	R0	-	4.9%	On target
Leasing & rental	R0	R0	-R0	5.7%	Over	New warehouse lease from Apr
Fuel & vehicle	R0	R0	-R0	3.1%	Over
Marketing & advertising	R0	R0	-R0	2.1%	On target
Insurance	R0	R0	-	1.3%	On target
Subscriptions & software	R0	R0	-R0	1.8%	On target
Other OpEx	R0	R0	-R0	3.2%	On target
Total OpEx	R0	R0	-R0	26.8%	Over
Net Profit	R0	R0	+R0	13.5%	Ahead	Ahead despite cost pressures

Regional Breakdown - May 2026

Cape Town

Net R0 - 40.8% - 0.0%

Johannesburg

Net R0 - 39.6% - 0.0%

George

Net R0 - 37.4% - 0.0%

May 2026 - P&L by Region

Month to date

Region	Revenue	Budget	Gross Margin %	OpEx	Net Profit	Status
Cape Town	R0	R0	40.8%	R0	R0	Ahead
Johannesburg	R0	R0	39.6%	R0	R0	Ahead
George	R0	R0	37.4%	R0	R0	Ahead
Total	R0	R0	40.3%	R0	R0	Ahead

Revenue Streams

Revenue Stream

Revenue

0.0% vs Budget

Budget: R0

Gross Profit

Budget: R0

Net Profit

0.0% vs Budget

Net contribution margin: 12.7%

Margin %

Budget margin

Budget Variance %

0.0%

Revenue variance

+R0 vs budget

Distributor - Monthly Revenue vs Budget

Distributor - Revenue Contribution by Region

Regional Performance Comparison

Cape Town

51% mix

Highest contribution - 38.9% margin - 0.0%

Johannesburg

44% mix

Close second - 38.5% margin - 0.0%

George

5% mix

Distributor - Revenue Stream P&L

Distributor - All regions - Actuals vs budget

2 months confirmed

Line Item	Cape Town	Johannesburg	George	Total Actual	Budget	Variance
Revenue
Distributor sales	R0	R0	R0	R0	R0	+R0
Cost of Sales
Local inventory	R0	R0	R0	R0	R0	-R0
Courier & handling	R0	R0	R0	R0	R0	-R0
Imported stock	R0	R0	R0	R0	R0	-R0
Gross Profit	R0	R0	R0	R0	R0	+R0
Net Contribution	R0	R0	R0	R0	R0	+R0

Performance Detail

Distributor

Net R0 - 12.7% - 0.0%

Food Brand

Net R0 - 12.7% - 0.0%

Fresh

Net R0 - 12.7% - 0.0%

Online

Net R0 - 12.8% - 0.0%

Studio

Net R0 - 12.7% - 0.0%

Cape Town

Net R0 - 38.9% - 0.0%

Johannesburg

Net R0 - 38.5% - 0.0%

George

Net R0 - 0.0% - 0.0%

Regions

Region

Revenue

0.0% vs Budget

Budget: R0

Gross Profit

Margin 40.9%

Budget: R0

Net Profit

0.0% vs Budget

Margin: 13.4%

Margin %

40.9%

Gross margin

Budget: 41.0%

Budget Variance %

0.0%

Revenue variance

+R0 vs budget

Cape Town - Revenue Mix by Stream

Cape Town - Monthly Revenue vs Budget

Regional Performance Comparison

Cape Town

Leader

0.0% margin vs company - 0.0%

Johannesburg

87% of leader

0.0% margin vs company - 0.0%

George

Emerging

Highest variance - 37.1% margin

Consolidated

Baseline

40.1% margin - 0.0%

Cape Town - Regional P&L

Cape Town - All revenue streams - Actuals vs budget

2 months confirmed

Line Item	Distributor	Food Brand	Fresh	Online	Studio	Actual	Budget	Variance	% Revenue
Revenue
Sales	R0	R0	R0	R0	R0	R0	R0	+R0	100%
Cost of Sales
Local inventory	R0	R0	R0	R0	R0	R0	R0	-R0	47.5%
Courier & handling	R0	R0	R0	R0	R0	R0	R0	-R0	8.6%
Imported stock	R0	R0	R0	R0	R0	R0	R0	-R0	5.4%
Gross Profit	R0	R0	R0	R0	R0	R0	R0	+R0	38.5%
Operating Expenses
Total OpEx	R0	R0	R0	R0	R0	R0	R0	-R0	25.1%
Net Profit	R0	R0	R0	R0	R0	R0	R0	+R0	13.4%

Performance Detail

Distributor

Net R0 - 38.9% - 0.0%

Food Brand

Net R0 - 37.9% - 0.0%

Fresh

Net R0 - 38.2% - 0.0%

Online

Net R0 - 38.6% - 0.0%

Studio

Net R0 - 39.4% - 0.0%

Cape Town

Net R0 - 40.9% - 0.0%

Johannesburg

Net R0 - 39.6% - 0.0%

George

Net R0 - 37.1% - 0.0%

Consolidated

Net R0 - 40.1% - 0.0%

Client Access

Clients can view dashboards, edit allowed budget values, and use Sync Now when needed.

Developer Access

Developer controls are restricted.

Xero Sync Status

Disconnected

Connect the production Xero organisation to import actual transaction data into the dashboard.

Last sync: none

Xero is not connected.

Budget Data Status Active

Budget figures are approved production financial data stored in the reporting database.

Seed Source

CTC CASH FLOW 26'

Approved Budget

FY2026

Stored Budget

Database active

Dashboard Edits

Override seed

Budget Data Management

Use these actions for budget administration only. Manual budget changes remain on the reporting dashboard.

Last budget update: May 2026 approved import - dashboard override layer active.

Access / Admin Controls

Password protectionEnabled

Allowed usersAdmin users

Budget edit locationMain dashboard

Finance QA / Diagnostics

Temporary validation checks for budget rollups, formulas, data sources and mapping before go-live.

Check	Status	Expected	Observed	Notes
Diagnostics load when the Admin panel opens.

Mapping Controls

Xero mapping and reallocation are restricted to admin users only.

Admin session unlocked for this browser session.