Blue Ridge Outfitters Group|Q2 2026|As at Jun 30, 2026|USD
Cost of Sales
Opening stock through to gross profit for the year. Purchases are worked back from the other three figures, so every dollar an adjustment takes off closing stock lands in cost of sales.
Sales
$218,920,000.00
Actual — cannot be adjusted
Cost of what we sold
$135,200,000.00
Nothing switched on moves closing stock
Gross profit
$83,720,000.00
Unchanged by what is switched on
Gross margin
38.24%
Unchanged
How cost of sales is built
What we started with, plus what we bought, less what is left| Line | Original | Adjusted | Change |
|---|---|---|---|
| Stock we started the year with Last year\u2019s closing figure — cannot be adjusted here | $168,400,000.00 | $168,400,000.00 | — |
| What we bought and made Worked back from the other three lines — actual spend, never changes | $140,708,835.04 | $140,708,835.04 | — |
| Total stock available to sell | $309,108,835.04 | $309,108,835.04 | — |
| Less stock left at year end What is still on the shelf — this is the figure adjustments move | ($173,908,835.04) | ($173,908,835.04) | — |
| Cost of what we sold | $135,200,000.00 | $135,200,000.00 | — |
Gross profit
| Line | Original | Adjusted | Change |
|---|---|---|---|
| Sales | $218,920,000.00 | $218,920,000.00 | — |
| Cost of what we sold | ($135,200,000.00) | ($135,200,000.00) | — |
| Gross profit | $83,720,000.00 | $83,720,000.00 | — |
| Less moving and storing the stock Outbound freight, storage, handling and insurance — charged as they happen | ($5,166,976.03) | ($5,166,976.03) | — |
| What is left after logistics | $78,553,023.97 | $78,553,023.97 | — |
Where the cost sits
Balance sheet| Cost type | Original | Adjusted | Change |
|---|---|---|---|
| Stays with the stock until it sells | |||
| Inbound Freight | $2,656,513.90 | $2,656,513.90 | — |
| Customs | $840,792.18 | $840,792.18 | — |
| Packaging | $434,093.05 | $434,093.05 | — |
| Subtotal | $3,931,399.13 | $3,931,399.13 | — |
| Charged straight to the year | |||
| Outbound Freight | $1,912,593.25 | $1,912,593.25 | — |
| Storage | $1,528,524.41 | $1,528,524.41 | — |
| Handling | $1,197,845.97 | $1,197,845.97 | — |
| Insurance | $287,437.25 | $287,437.25 | — |
| Other | $240,575.15 | $240,575.15 | — |
| Subtotal | $5,166,976.03 | $5,166,976.03 | — |
Costs of getting stock in — freight, duty, packaging — stay with the stock until it sells. Costs of holding and shipping it out are charged straight to the year. This prototype shows the split; it does not move any of it onto the balance sheet, so closing stock is unaffected by this table.
Cost by type
Before adjustments, full year