Apex Instruments
Executive summary
Quarter ending September 30, 2026
Prepared October 5, 2026 by Dana Whitfield, COO

The quarter in one line

Revenue grew 5.3 percent, and margin fell 1.3 points, because we sold more of the cheapest line at a bigger discount.

Net revenue

$2,288,695

Up 5.3 percent on Q2 2026, which closed at $2,174,000. Sixth consecutive quarter of growth.

Gross margin

50.6%

Down 1.3 points from 51.9 percent in Q2 2026. $1,157,833 in dollars, up 2.7 percent.

Units shipped

1,365

Up 9.4 percent on 1,248 in Q2 2026, across 381 orders. Revenue per unit $1,677.

What happened

Growth is real, and it is coming from the wrong end of the price list

Net revenue reached $2,288,695, the sixth quarter of growth in a row and the largest quarter Apex has recorded. Two lines drove it. Atlas Care Plus renewals came in at $817,205, which is 35.7 percent of net revenue and the largest single line in the business. Meridian Field Kit shipped 343 units, more than any other product, on the back of the summer bundle.

Units grew faster than revenue: up 9.4 percent against 5.3 percent. Revenue per unit fell from $1,742 to $1,677, a drop of $65 or 3.7 percent. That gap is the whole story of the quarter. We are selling more boxes, and each box carries less.

Margin fell for two reasons that compound. Mix moved toward the Field Kit, which returns 32.5 percent against a 40 percent floor, and away from Meridian Pro, which returns 42.0 percent. At the same time the average discount rose from 2.9 percent to 3.8 percent of gross, worth $89,740 in the quarter. Neither move was approved as policy. Both happened one deal at a time.

Operationally the quarter was clean apart from the close. Of the 400 order rows in the September export, 19 could not be imported: required fields were empty, three order ids arrived twice, and two quantities were negative. Every one was corrected by hand before this summary was written, which is why the close took two days longer than it should have.

What we are doing about it

Three actions, with an owner and a date

1

Put an approval step on any discount above 8 percent

Below 8 percent stays with the account manager. Above it needs the COO, in writing, before the quote goes out. Applies to every line including renewals.

OwnerDana WhitfieldDueOctober 15, 2026
2

Bring the Meridian Field Kit back above the 40 percent floor

Either raise the list price from $1,240 to $1,340 for January 1, 2027, or take $60 out of the standard cost through the second source. Operations to price both and recommend one.

OwnerMorgan ReyesDueNovember 3, 2026
3

Make the four required fields required at order entry

Order id, order date, product and quantity cannot be left blank or duplicated at entry. One week of work on the order desk form, and the close stops needing a manual pass.

OwnerAvery KellenDueOctober 31, 2026
Apex Instruments  /  400 Meridian Way, Suite 200, Tampa, FL 33602  /  (555) 010-0100  /  apexinstruments.example Page 1 of 2
Apex Instruments
Executive summary
Quarter ending September 30, 2026
The numbers, the risks, the decisions

The five business lines

Where the quarter came from

Business lineNet revenueUnitsGross marginMargin
Atlas Care PlusAnnual plan, renews in Q1 $817,205472$606,22174.2%
Meridian Bench$486,649104$184,00937.8%
Meridian Pro$456,69961$191,65442.0%
Meridian Field KitBelow the 40 percent floor $409,733343$133,27532.5%
Field servicesCalibration and on-site training $118,409385$42,67436.0%
All lines, Q3 2026$2,288,6951,365 $1,157,83350.6%

Six quarters

Revenue keeps climbing, margin just turned

$0 $1,000 $2,000 48% 50% 52% 1,742 1,808 1,996 2,061 2,174 2,289 Q2 25Q3 25 Q4 25Q1 26 Q2 26Q3 26 GM % 49.850.4 51.151.5 51.950.6
Net revenue, thousands of dollars Gross margin percent, axis starts at 48

Risks and watch items

Five things worth a second look

High

The Field Kit is the fastest growing line and the weakest one. 343 units at 32.5 percent margin. Every incremental unit dilutes the blended rate.

High

Discounting is drifting without a policy. 3.8 percent of gross against 2.9 percent in Q2, worth $89,740. Two of the five lines account for most of it.

Medium

Atlas Care Plus is 35.7 percent of net revenue and renews annually. The Q1 renewal window carries more of this business than any single quarter should.

Medium

The order book does not close cleanly. 19 of 400 rows failed validation in September. Until entry is fixed, every close needs a manual pass and a second reader.

Low

On-site training returns 31.3 percent. It is the smaller half of field services and the lowest margin thing Apex sells. Worth repricing at the next list revision.

Decisions needed

Three signatures, this month

1. Approve the 8 percent discount approval threshold

RecommendApprove as written, effective October 15, 2026. No change to list prices.
If delayedAbout $21,400 of margin a quarter, and the drift keeps setting the norm.
Approved by
Date

2. Choose the Field Kit fix: price up, or cost down

RecommendRaise list to $1,340 on January 1, 2027. The second source saves less.
If delayedAbout $30,600 a quarter at the current run rate, growing with the line.
Approved by
Date

3. Fund one week of work on the order entry form

RecommendApprove. Four required fields and a duplicate check on order id.
If delayedAbout six hours of manual rework at every close, and a close nobody can sign.
Approved by
Date
Apex Instruments is fictional. Every name, figure and contact is demo data. Page 2 of 2