Third Quarter Close: Ledger Notes and a Lost Pen

The third quarter closed on 30 September with a net operating margin of 18.6 percent. Revenue per client rose to $412. The only material variance was a missing pen, valued at $1.60, last seen in Marguerite’s paw.

An internal inquiry was held. Marguerite was asked whether she had the pen. She said that she did not have the pen, in the tone of a cat who has the pen. We have let the matter rest.

All other accounts are in order. Our thanks to the team for another quarter of careful and uneventful work, and to Dumpling for guarding the door against an entire flock of couriers.