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ClarIQ AdvisoryMonthly reporting memo
Riverside Trade CoPeriod June 2026Prepared 14 Jul 2026Page 1 of 3Private and confidentialIllustrative specimen
Revenue grew 5.7 percent. Profit fell 6.4 percent. Rates took the difference.
Two cost lines, both rate rather than volume, absorbed the entire gain and more.
Revenue
784.7+5.7% on May
Gross margin
25.3%(2.3) pts
Operating profit
93.3(6.4) on May
Cash headroom, low week
(29)week 9 of 13
$ thousand unless stated · unaudited
1 What happened
Revenue reached 784.7 in June, up 5.7 percent on May and the largest month Riverside has billed. Cost of delivery rose faster at 9.0 percent, so gross margin gave back 2.3 points to 25.3 percent. Overheads held flat at 105.2. Operating profit closed at 93.3, down 6.4 on May.
2 Why it matters
Four cost lines account for the whole movement, and two of them carry most of it. Field labor and payroll taxes took 9.4 and subcontracted work took 4.7, against a combined 11.6 gain from volume and price. Riverside is winning more work, pricing it at January rates, and paying June rates to deliver it. At the current spread that is roughly 14.1 a month, which is more than the field hire budgeted for the third quarter.
Exhibit 1Rate, not volume, took the June margin
$ thousand
Chart scrolls sideways
Period resultIncreaseLargest driver, the findingOther decrease
Operating profit bridge
Movement
Running
May 2026 operating profit
99.7
Volume
7.3
107.0
Price
4.3
111.3
Materials and equipment
(2.3)
109.0
Field labor and payroll taxes
(9.4)
99.6
Subcontracted work
(4.7)
94.9
Fuel and vehicle running
(1.6)
93.3
June 2026 operating profit
(6.4)
93.3
Source: QuickBooks Online general ledger, period to 30 June 2026; ClarIQ analysis. Each driver is rounded so the bridge foots to the closing figure; percentages are computed on unrounded ledger values.
3 What to do about it
Three decisions this month, in priority order, set out on page 3. Each names the figure it turns on and the date after which the decision has been made by default. The cash decision is the one with a date attached to it by the calendar rather than by preference.
ClarIQ AdvisoryCQ·RTC·2606·MPage 1 of 3
Basis of preparation. Accrual basis, unaudited, prepared from the client general ledger under a read-only connection. Figures in thousands of US dollars unless stated. We have prepared the accompanying financial statements of Riverside Trade Co as of June 30, 2026 and for the month then ended. This presentation is limited to preparing, in the form of financial statements, information that is the representation of Riverside Trade Co. We have not audited or reviewed the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them. Illustrative specimen: the numbers describe no client of ClarIQ Advisory, and the structure, length and voice are what a client receives each month.
Page 2
ClarIQ AdvisoryMonthly reporting memo
Riverside Trade CoPeriod June 2026Prepared 14 Jul 2026Page 2 of 3Private and confidentialIllustrative specimen
The trading result held its shape; the cash calendar did not
The numbers behind page one, and the week that needs a decision.
Exhibit 2Delivery costs grew faster than revenue; overheads held flat
$ thousand
Line
Jun 26
May 26
Variance
%
Revenue
784.7
742.6
42.2
5.7
Cost of delivery
(586.2)
(537.6)
(48.6)
(9.0)
Gross profit
198.5
204.9
(6.4)
(3.1)
Gross margin
25.3%
27.6%
(2.3) pts
Overheads
(105.2)
(105.2)
0.0
0.0
Operating profit
93.3
99.7
(6.4)
(6.4)
Operating margin
11.9%
13.4%
(1.5) pts
Source: QuickBooks Online general ledger, period to 30 June 2026; ClarIQ analysis. Variance columns are June less May. Margin variances are stated in percentage points. Each figure is rounded from unrounded ledger values, so a subtotal or variance can differ from its rounded parts by 0.1.
Exhibit 3Week 9 is the only week that breaches, and it is a timing problem
$ thousand
Chart scrolls sideways
Line
Wk 7
Wk 8
Wk 9
Wk 10
Wk 11
Opening cash
142
128
119
46
131
Receipts
61
74
38
168
72
Disbursements
(75)
(83)
(111)
(83)
(79)
Closing cash
128
119
46
131
124
Minimum operating cash
75
75
75
75
75
Headroom1
53
44
(29)
56
49
Source: bank data and accounts payable ledger to 30 June 2026; ClarIQ analysis. Note 1: closing cash less the minimum operating balance. Moving the week 9 supplier run into week 10 restores headroom to 27 and leaves week 10 closing cash unchanged at 131.
ClarIQ AdvisoryCQ·RTC·2606·MPage 2 of 3
Page 3
ClarIQ AdvisoryMonthly reporting memo
Riverside Trade CoPeriod June 2026Prepared 14 Jul 2026Page 3 of 3Private and confidentialIllustrative specimen
Three decisions, each carrying the figure it turns on and the date it expires
Three is the limit, not the target. A month with one clear move is a good month.
Exhibit 4Decision register, June 2026
$ thousand
#
Decision
Turns on
At stake
Decide by
1
Move the week 9 supplier payment run into week 10
Week 9 closes 29 below the minimum operating balance
29
18 Jul
2
Reprice the two open bids still carrying the January subcontractor rate
Subcontracted work rose from 8.5 to 9.1 percent of revenue
4.7 / mo
24 Jul
3
Hold the field hire until gross margin recovers a point
Gross margin fell 2.3 points while overheads held flat
6.4 / mo
31 Jul
Source: ClarIQ analysis. Decision 1 is a one off cash timing gain; decisions 2 and 3 recur monthly. Each carries a date after which it has been made by default, which is the point of putting a date on it.
4 What we watch next month
Whether the repriced bids convert at the same rate, whether subcontracted work returns inside the priced rate once the two largest jobs close, and whether week 9 clears once the payment run moves. If subcontracted cost stays above the priced rate in July the problem is the rate card rather than the month, and the answer changes.
ClarIQ AdvisoryCQ·RTC·2606·MPage 3 of 3
Basis of preparation. Accrual basis, unaudited, prepared from the client general ledger under a read-only connection. Figures in thousands of US dollars unless stated. We have prepared the accompanying financial statements of Riverside Trade Co as of June 30, 2026 and for the month then ended. This presentation is limited to preparing, in the form of financial statements, information that is the representation of Riverside Trade Co. We have not audited or reviewed the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them. ClarIQ Advisory is not a lender, law firm or CPA firm, and this memo is advisory in nature. Illustrative specimen: the numbers describe no client of ClarIQ Advisory.
Illustrative specimen. The numbers describe no client of ClarIQ Advisory; the structure, length, and voice are exactly what you get each month.
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