CLIENT REPORT COVER NOTE — TEMPLATE

Subject: [Business Name] — [Month] Financial Reports

Hi [Client first name],

[Month]'s books are closed and reconciled. Here's a quick summary before you dive into the attached reports:

- Net income for [Month]: $[amount]
- Compared to [prior month]: [up/down] $[amount], mainly because [one-line reason]
- Accounts Receivable outstanding: $[amount], of which $[amount] is more than 30 days past due
- Open items you should know about: [list anything unresolved, e.g. "the savings account statement hasn't arrived yet"]

Attached:
- Profit & Loss
- Balance Sheet
- A/R Aging Summary
- [any other reports included in the package]

Let me know if anything looks off or if you'd like to go over the numbers together.

Thanks,
[Your name]