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depreciation, not in cost of revenue."},"ask":[{"q":"Which entity drove the revenue change?","a":"Revenue from outside customers came in at $1,374,964 for July against $1,409,908 in June, down $34,944. Meridian Landscape Co. is most of the move at $20,238 lower, and Meridian Equipment Rental was $15,675 lower. Prairie Nursery and Supply finished $969 higher.","source":"Consolidated income statement, June and July 2026"},{"q":"What did the eliminations remove?","a":"The eliminations took $252,587 of intercompany revenue out of July and the same $252,587 of cost out of the companies that were billed, so group EBITDA does not move. The largest piece is $137,280 of equipment rent for 832 hours the yard billed the contractor, then $93,807 of materials from the nursery and $21,500 of management fees. On the balance sheet the same three flows leave $261,338 of intercompany receivable against an equal payable, and both eliminate to zero.","source":"Eliminations schedule, July 2026"},{"q":"Which checklist items are still open and why?","a":"Two of the 14 steps are still open on day 6. The sales tax filings are blocked, waiting on the July marketplace report from the point of sale vendor, and the accrual is booked at the June rate. The controller review is in progress with RC on it: two schedules left, the inventory adjustment and the sales tax accrual.","source":"Close checklist at 2026-08-10, day 6"},{"q":"Where did the cash go this month?","a":"Group cash went from $755,000 at June 30 to $645,667 at July 31, down $109,333. Operations produced $153,667, then $103,000 went into equipment and vehicles, $75,000 to debt principal and $85,000 to owner distributions. Working capital took another $12,257, mostly receivables in the busiest month of the year.","source":"Consolidated statement of cash flows, July 2026"},{"q":"How does gross margin by entity compare with budget?","a":"Group gross margin was 45.7% in July against 46.2% budgeted. Meridian Landscape Co. ran 21.6% against 22.0% planned, Prairie Nursery and Supply came in at 35.0% against 35.5%, and Meridian Equipment Rental at 80.5% against 80.4%. The rental yard's margin reads high because its fleet depreciation sits below EBITDA rather than in cost of revenue.","source":"Consolidated income statement and budget, July 2026"}],"notes":["The group finished July at $1,374,964 of revenue and $188,041 of EBITDA, 13.7% of revenue and $2,284 under budget. Meridian Landscape Co. missed its EBITDA budget by $4,512 (6.1%) and Meridian Equipment Rental beat by $3,861.","Meridian Equipment Rental billed 2,562 of the 4,200 hours it had available in July, 61.0% utilization against a 44.2% breakeven. It made $79,610 of EBITDA for the month and is still $113,799 in the red for the year once depreciation is counted, which is what the slider below is about.","Intercompany billings ran $252,587 in July, most of it equipment rent from the yard to the contractor. 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