Financials — Consolidated Pro Forma Rollup¶
Consolidated view of all 10 entity pro forma tables
This page aggregates the per-entity pro formas from each Portfolio VCP. Everything below is 🔴 / 🟡 until the actuals feed (ai/financials.html) lands. This builds the shape; actuals drop in later.
Per the Arizona Truck Group operating principle, each entity reports independently (no consolidated reporting on dashboards). This page is a stakeholder-facing rollup — useful for lender / partner review — not a replacement for per-entity independent reporting.
Group consolidated (top-level)¶
🎯 Group financials
| Metric | Target | Actual | Variance | As-of |
|---|---|---|---|---|
| Group revenue YTD | 🔴 | 🔴 | — | — |
| Group net income YTD | 🔴 | 🔴 | — | — |
| Net operating cash flow | 🟡 ~$20K/mo (truck engine) | 🔴 | — | — |
| Total A/R | 🔴 | 🔴 | — | — |
| NextGear floor plan utilization | 🟡 ~11% of $2.5M facility | 🔴 | — | — |
Engine pro forma rollup (rebuild shop + dealership + rentals + both parts companies)¶
The five engine entities' pro formas roll up to the engine economics:
| Line | Superior Equipment | Superior Truck & Equipment | Superior Truck Rental | Cactus Truck Parts | Superior Water Truck Parts | Engine Total |
|---|---|---|---|---|---|---|
| Annual revenue | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 |
| Annual COGS | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 |
| Gross profit | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 |
| Opex | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 |
| Net operating income | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 | 🔴 |
🔴 Gap — The unlocks (in priority order)
- Superior Equipment → Superior Truck & Equipment build price — single biggest pro forma unlock; defines per-build margin (Superior Equipment) + per-unit COGS (Superior Truck & Equipment)
- Superior Truck & Equipment blended sale price across four product lines (Horse Corral $35–50K · Tactical Fire Tender ~$180K · two middle lines)
- Superior Truck & Equipment acquisition cost per unit at auction
- Cactus Truck Parts bad-buy recoup % — proves the safety-valve thesis
- Superior Truck Rental rental rate + utilization — proves the self-funding-flywheel thesis
- Superior Water Truck Parts lead-conversion rate — proves the funnel thesis
Adjacent bet pro forma rollup (Jeeps + Turo fleet + taco shop)¶
Adjacent bets are judged on their own merits — not blended into engine economics. Their consolidated view:
| Line | Sedona Jeep Builders | Turo Car Rental | Sonoran Taco Shop | Adjacent Total |
|---|---|---|---|---|
| Annual revenue | 🔴 | 🔴 | 🔴 | 🔴 |
| Annual COGS | 🔴 | 🔴 | 🔴 | 🔴 |
| Gross profit | 🔴 | 🔴 | 🔴 | 🔴 |
| Opex | 🔴 | 🔴 | 🔴 | 🔴 |
| Net operating income | 🔴 | 🔴 | $0 (break-even by design) | 🔴 |
Cactus Truck Rebuilder (pending business model)¶
Cactus Truck Rebuilder's pro forma is 🔴 across the board pending Brandon's finalized business model. Holding the template seat in the rollup for when the model lands.
| Line | Cactus Truck Rebuilder |
|---|---|
| Annual revenue | 🔴 GAP — pending model |
| Annual COGS | 🔴 GAP |
| Gross profit | 🔴 |
| Net operating income | 🔴 |
Desert Equipment Transport (captive transport, Brandon-owned)¶
Desert Equipment Transport sits outside Arizona Truck and Equipment but rolls into the engine view because its primary revenue is captive Superior Truck & Equipment hauls:
| Line | Desert Equipment Transport |
|---|---|
| Captive haul revenue (Superior Truck & Equipment intercompany) | 🔴 |
| Backhaul / fill-freight revenue | 🔴 |
| Operating cost (fuel + maintenance + driver + regulatory) | 🔴 |
| Net operating income | 🔴 |
🔴 Gap — Intercompany pricing defensibility
Superior Truck & Equipment → Desert Equipment Transport haul pricing must be arm's-length defensible for related-party tax compliance.
Balance sheet rollup¶
🔴 GAP — opening book values for all 10 entities. Pending operational accounting baseline.
Cash flow rollup¶
🟡 The truck engine generates ~$20K/month net operating cash flow (assumed from operating history). Per-entity split 🔴 GAP. Adjacent bets cash flow 🔴 GAP. Desert Equipment Transport cash flow 🔴 GAP.
What unblocks this page¶
The single highest-leverage unlock for this whole rollup is ai/financials.html — the actuals feed that populates the per-entity QB data into the dashboard layer. With that:
- Every per-entity 🔴 becomes a measured number
- Every rollup line computes from real per-entity totals
- The stakeholder-facing view becomes a defensible financial summary
Until then: this page builds the shape, marks the gaps, and ensures no figure is fabricated.
Per-entity detail lives in each Portfolio VCP. Group-level Financial Baseline analysis lives in Enterprise Strategy · §6.