Blue Ridge Outfitters Group|Q2 2026|As at Jun 30, 2026|USD
Cost of sales chain
Sales order to inventory issue to GL entry, matched as a three-way chain per transaction — and the landed cost each system thinks it is carrying.
Chains matched
6
Revenue
$8,015.85
Landed cost
$3,840.80
Base cost only
$3,411.00
what the order systems see
BRO-TS-001 — Trailhead Cotton Tee
Shopify
#BRO18400
May 21, 2026
- Quantity
- 42
- Revenue
- $641.55
Manhattan WMS
DN-88100
May 22, 2026
- Quantity
- 42
- Warehouse
- RENO
NetSuite
JE-20260
May 23, 2026
- Account
- 50000
- Amount
- $307.40
Quantities agree across all three systems, and the GL amount equals the landed cost below. This chain is matched at tier 1 on the document number.
Landed cost, decomposed
| Component | Amount | Share |
|---|---|---|
| Base cost | $273.00 | 88.8% |
| Inbound freight | $16.93 | 5.5% |
| Duty | $11.19 | 3.6% |
| 3PL handling | $6.28 | 2.0% |
| Total landed cost | $307.40 | 100.0% |
What each system includes
| System | Base | Inbound | Duty | 3PL | Its view of cost |
|---|---|---|---|---|---|
| Shopify | — | — | — | $273.00 | |
| Manhattan WMS | — | — | — | $273.00 | |
| NetSuite | $307.40 |
The order and warehouse systems carry base cost only. The GL carries the full landed cost. Compare them line by line and the difference reads as a break — it is a T5 valuation difference, and it is why the inclusion columns above have to be explicit.
All chains
| Order | Issue | GL entry | SKU | Qty | Revenue | Landed cost | Margin |
|---|---|---|---|---|---|---|---|
| #BRO18400 | DN-88100 | JE-20260 | BRO-TS-001 | 42 | $641.55 | $307.40 | 52.1% |
| #BRO18413 | DN-88109 | JE-20261 | BRO-BP-201 | 18 | $1,734.30 | $830.99 | 52.1% |
| #BRO18426 | DN-88118 | JE-20262 | BRO-JK-021 | 9 | $1,099.80 | $526.97 | 52.1% |
| #BRO18439 | DN-88127 | JE-20263 | BRO-SK-330 | 120 | $2,044.50 | $979.62 | 52.1% |
| #BRO18452 | DN-88136 | JE-20264 | BRO-TN-410 | 6 | $1,353.60 | $648.58 | 52.1% |
| #BRO18465 | DN-88145 | JE-20265 | BRO-HD-610 | 27 | $1,142.10 | $547.24 | 52.1% |