Your books track income and material costs separately for gravel, topsoil, and equipment delivery — and the direct material margins are very different. On material cost alone, topsoil looks significantly more favorable than gravel. But here's the honest question: fuel, truck repairs, and driver effort aren't currently allocated by job type. If gravel runs are shorter hauls burning less diesel, or topsoil jobs are the ones putting miles on the trucks, the real profitability picture could look different than the material numbers suggest. Tracking fuel and drive time by job type for a month or two — even roughly — would give you a much clearer answer about which service is actually earning the most after all the truck costs are in.

Vehicle repair and maintenance has totaled $37,043 over four months — a $9,261 monthly average that equals 35.9% of your total 2026 revenue. In March, repairs alone ($17,476) exceeded your entire gross profit for the month. Even in April's best-ever revenue month, $14,719 went to truck repairs — that's more than a third of your $42,648 gross profit. This is the single cost line that could make or break your profitability through the rest of the season. The key question worth sitting with: are one or two specific vehicles driving the bulk of these costs? If so, a repair-vs-replace analysis might tell you something important.

April ends with $39,252 in outstanding receivables — every dollar current, owed by customers who are actively doing business with you. Your checking account holds $13,267 and you have $28,587 in vendor bills coming due. That's a $15,000+ gap if the checks go out before the receipts come in. The good news: this is a timing issue, not a collections problem. Your five biggest balances — Ben Weaver ($7,903), J&M Excavating ($7,554), Dustin Eigsti ($5,035), Bluegrass Stone ($4,965), and Nate Overholt ($4,050) — total $29,507. A quick check-in call to each this week covers your A/P with room to spare.

J&M Excavating (same ownership) had an exceptional April with over $326,000 in revenue — a strong signal that the heavy construction season is in full swing. JM Logistics is already providing equipment transportation services to J&M Excavating, which means your sister company is one of your trucking customers. As J&M Excavating's season ramps up, that could translate directly into more trucking revenue for JM Logistics. One small item to clean up: JM Logistics shows $7,554 in its receivables from J&M Excavating, while J&M Excavating's books show $7,153 payable to JM Logistics — a $401 gap that should be reconciled before next month-end close so both sets of books stay in sync.