Barro y Lino, fictional company

Monthly report, October 2026. Prepared by Estudio Puente.

Sample data

Sales grew 17% vs. October 2025 thanks to Amazon, but gross margin fell 3.8 pp after the carrier raised its rates

Barro y Lino posted US$110K in net sales in October, 7.4% more than in September and 17% more than a year ago. Amazon explains 98.5% of the year-over-year growth, with the new listing and more sponsored ads since August. Orders reached 1,239, 11% above plan, but the average order value was US$93.68, 5.3% lower than in September. Sales fell just US$190 short of target.

Metric
Target
Previous month
Last year
Expected range, with target and value
Net sales
Misses target
US$110K
US$110K
−0.2%
US$103K
+7.4%
US$94K
+17%
US$100–121K
Gross margin
Misses target
42.6%
46.0% or more
−3.4 pp
46.4%
−3.8 pp
45.9%
−3.3 pp
44.1–48.1%
Shipping subtracted 3.3 pp: carrier rate hike and free shipping from US$50.
Returns
Misses target
5.1%
4.0% or less
+1.1 pp
4.9%
+0.2 pp
3.1%
+2.1 pp
1.6–3.7%
Batch of textiles with stitching defects sold from August 18.
Orders
Meets target
1,239
1,115
+124
1,090
+149
976
+263
1,083–1,265
Average order value
Misses target
US$93.68
US$95 or more
−1.4%
US$98.93
−5.3%
US$99.64
−6.0%
US$91.45–110
More orders, but smaller ones: the price effect took US$6.0K off sales.
Store conversion rate
Misses target
1.9%
2.0% or more
−0.1 pp
1.9%
0.0 pp
1.9%
0.0 pp
1.7–2.1%
Cost per new customer
Meets target
US$25.63
US$30 or less
−15%
US$25.01
+2.5%
US$24.08
+6.5%
US$20.63–27.80
Repeat purchase rate
Meets target
35.6%
30.0% or more
+5.6 pp
31.9%
+3.7 pp
31.3%
+4.3 pp
27.6–34.8%
Barro y Lino, fictional companySample dataData as of October 31, 2026Page 1 of 3

Amazon added US$5.1K of the US$7.6K that sales grew in October

Gross margin fell from 46.4% to 42.6%, 3.4 pp below target. Shipping took 3.3 pp of it: on October 1 the carrier raised its rates 22% and a campaign lowered the free-shipping threshold from US$75 to US$50. Returns reached 5.1%, far above expectations; versus October 2025, textiles explain 2.2 pp, due to a batch with stitching defects sold from August 18.

+US$5.1KAmazon+US$1.9KWholesale+US$569Own storeUS$110K+US$7.6KNet salesin OctoberNew listing and more ads

Gross margin fell 3.8 pp, and shipping explains 3.3 pp of the drop

−3.3 ppNet shipping−0.5 ppCost ofgoods42.6%−3.8 ppGross marginin OctoberThe carrier raised rateson October 1

What it is worth

−US$3.8K
of margin in October from being 3.4 pp below the 46.0% target.
−US$2.7K
of sales in the month from converting 1.9% of visits against a 2.0% target.
+US$3.8K
of extra sales from a 35.6% repeat purchase rate, above the 30.0% target.
Barro y Lino, fictional companySample dataData as of October 31, 2026Page 2 of 3

November's sales forecast falls short of the US$146K target

November brings Black Friday and Cyber Monday. The sales forecast ranges from US$123K to US$143K, below the US$146K target. There are 4 active alerts; the ones that weigh the most are margin, store conversion, which would miss its target in November, and returns.

Black Friday and Cyber MondayNew Amazon listingOctober 2026US$110KNov 2024Oct 2026November 2026US$133K80%: US$123–143K95%: US$119–149K
Forecast for November 2026
Forecast
80% range
Target
Net sales
US$133K
US$123–143K
US$146K
Gross margin
46.9%
45.4–48.4%
46.0%
Returns
3.7%
2.4–5.0%
4.0%

Active alerts

−US$3.8K Gross marginShipping costs more since October 1; margin came in far below expectations.
−US$2.7K Store conversion rateThe November forecast falls short of the 2.0% conversion target.
−US$1.3K ReturnsFar above expectations because of the defective textile batch.

What to do

Review the free-shipping threshold and negotiate the carrier rate before Black Friday.Suggested owner: Operations and logistics.
Pull what is left of the defective textile batch and contact customers who bought since August 18.Suggested owner: Quality and sourcing.
Find what slowed store conversion before the November peak.Suggested owner: Digital marketing.

Forecast of net sales for November 2026: between US$123K and US$143K (80%). Average 3-month forecast error, measured on past data: 11.4%. The vertical axis starts at US$45K. This report is not an audit, a certification or financial advice; forecasts are estimates with a range.

Made with GVCODEX

Barro y Lino, fictional companySample dataData as of October 31, 2026Page 3 of 3