Ledger

Site

Operations only — financials are consolidated

Period

Requires attention 6

Big Wood Dairy/ {{ scopeLabel }}

Overview

Level 2 · Segment detail

Income Statement

Consolidated · Dairy + Farm

Reporting lines

{{ monthLong }} 2026 against {{ priorLong }} · year to date runs from May, when the books begin

Line	{{ monthShort }} 2026	{{ priorShort }} 2026	Change	{{ lyLabel }}	YTD to {{ monthShort }}	Annual budget	% of budget	Remaining
{{ r.name }}
Accrual{{ r.name }}	{{ r.cur }}	{{ r.prior }}	{{ r.chg }}	—	{{ r.ytd }}	{{ r.bud }}	{{ r.pct }}	{{ r.rem }}

Taken straight from the Dairy and Farm profit and loss exported 17 September, with no eliminations. The dairy began in mid-May, so May is a partial month and carries $6.39M of corn and trit silage bought at once. Annual budgets are the workbook's consolidated budget column; its $600,000 Miscellaneous budget covers both Freight & Trucking and Office, professional and bank, so the Office row reads against the two combined. The same-month-last-year column fills once a year of books exists.

{{ lyLabel }} · none yet

Gross margin

Not available

No account is classified as cost of goods sold, so QuickBooks reports gross profit equal to total income.

EBITDA

Not available

Interest is booked and tax is nil, but no monthly depreciation or amortisation is posted.

Level 2 · Milk buyer statements

Milk {{ monthLong }}

{{ lyLabel }} · none yet

By site

Measure	Wendall	Shoshone	Total	{{ priorShort }} total	Change	{{ lyLabel }}
{{ r.name }}	{{ r.w }}	{{ r.s }}	{{ r.t }}	{{ r.prior }}	{{ r.chg }}	—

FROM MILK TO CASH

Paid 18 September (Shoshone) and 15 September (Wendall)

Line	SHOSHONE	WENDALL - NORTH	WENDALL · SOUTH	Total
Net price — $/cwt	15.98	18.60	18.25	17.86
Gross milk value	504,785	813,241	1,290,721	2,608,748
Hauling and deductions	(24,646)	(31,203)	(50,471)	(106,319)
Advance received in August	(245,286)	(363,250)	(569,369)	(1,177,905)
Assignments	—	(418,788)	(670,882)	(1,089,670)
Net pay	234,854	0	0	234,854

Wendall's Agropur checks settle to $0 because the August advance and assignments take the full value; all net pay comes from Shoshone. The #2 overbase charge is 1,438,589 lbs above base at $2.52/cwt.

Level 2 · Feed inventory and balance sheet position

Inventory {{ monthLong }}

Balance sheet position

All 20 commodity rows carry tons and a market price

{{ lyLabel }} · none yet

Other current assets

Not reported

Cash, A/R, prepaid expense and all liabilities exist in the chart of accounts — 41 asset, 45 liability, 16 equity accounts — but none are exported.

Working capital

Not available

Needs current liabilities. One monthly balance sheet export completes this card and the one beside it.

The month in one line

{{ monthLong }} against {{ priorLong }}

By category

Category	Items	Tons {{ monthShort }}	Tons {{ priorShort }}	Value {{ monthShort }}	Value {{ priorShort }}	Adjustment	% of value	Share
{{ r.name }}	{{ r.items }}	{{ r.tons }}	{{ r.tonsP }}	{{ r.val }}	{{ r.valP }}	{{ r.adj }}	{{ r.share }}

Commodity detail

Sorted by {{ monthLong }} value · tons and market price for both months

Commodity	Tons {{ monthShort }}	$/ton	Tons {{ priorShort }}	Δ Tons	Value {{ monthShort }}	Value {{ priorShort }}	Adjustment	% of value
{{ r.name }}
{{ r.name }}	{{ r.tons }}	{{ r.price }}	{{ r.tonsP }}	{{ r.dt }}	{{ r.val }}	{{ r.valP }}	{{ r.adj }}	{{ r.share }}

Concentration and exposure

Where a price move would be felt

Top five commodities {{ invTopShare }} of value

Commodity	Value	Share	+10% price
{{ r.name }}	{{ r.val }}	{{ r.share }}	{{ r.up }}

Largest movements {{ monthShort }} against {{ priorShort }}

Commodity	Δ Tons	Adjustment
{{ r.name }}	{{ r.dt }}	{{ r.adj }}

The May valuation was not supplied, so June has nothing to move against.

Coverage At an assumed intake rate

Measure	Value
{{ r.name }}Est	{{ r.val }}

Intake is a placeholder at 57.4 lbs of dry matter per cow per day. Confirming it from EZ Feed turns coverage into a real number.

Three structural notes. The valuation is a spreadsheet with no on-hand reconciliation, so shrink, spoilage and measurement error all land in the income statement as inventory adjustment. Prices are entered by hand and held flat between months, so the timing of a price update decides which month absorbs the change. And nothing distinguishes raised forage from purchased feed, which is what would separate a genuine cost of production from an internal transfer.

Level 2 · Segment detail

Budget vs Actual YTD to {{ monthLong }}

Annual budget only — no monthly phasing

Percent of annual budget cannot answer whether you are on pace

Against annual budget

Grouped by position · year to date is May to {{ monthLong }}

Line	YTD to {{ monthShort }}	Annual budget	Remaining	% booked	Position
{{ r.name }}
{{ r.name }}	{{ r.ytd }}	{{ r.bud }}	{{ r.rem }}	{{ r.pct }}	{{ r.src }}

By segment

After accruals · the budget includes the $8M inventory accrual and the land lease accrual

Dairy · net attainment

21.2%

$1,794,868 against a budgeted $8,447,122

Farm · net attainment

331.8%

−$1,933,824 against a budgeted −$582,865

$1,350,959 past its full-year loss with four months to go.

Consolidated · net attainment

−1.8%

−$138,956 against a budgeted $7,864,258

Before accruals, as exported: −$8,395,507.

Dairy · net attainment

—

Not loaded for {{ monthLong }}

Farm · net attainment

—

Not loaded for {{ monthLong }}

Consolidated · net attainment

The Dairy and Farm split has been loaded for year to date through August only. Consolidated is from the income statement.

Level 3 · Location detail

Operational Scorecard {{ monthLong }}

Enter this month's values

KPIs tracked

18 in {{ totalCount }} lines

From the Big Wood KPI sheet

Reported for {{ monthLong }}

{{ reportedCount }} of {{ totalCount }}

Lines with a figure this month

Placeholders

Industry-typical stand-ins, marked Est

Targets

Not set

To be added

{{ monthLong }} 2026 vs {{ priorLong }} · {{ lyLabel }}: none yet · {{ scopeLabel }} · W = Wendall · S = Shoshone

KPI	{{ curHeading }}	{{ priorShort }}	W	S
{{ row.name }}Est {{ row.sub }}	{{ row.cur }}	{{ row.prior }}	{{ row.w }}	{{ row.s }}

Targets are not shown yet and will be added once they are agreed. Rows without a figure for the month show a dash; the {{ estCount }} marked Est are industry-typical stand-ins. Metrics outside the 18 KPIs are set aside and can be restored. Same month last year is added once a year of records exists.

Cross-cutting · any metric, any level

Trends

4 of 12 months available

Total income by month

May through Aug 2026 · the whole of the book history

May

Jun

Jul

Aug

Total income · May $1,307,956 → Aug $3,511,830 Realised price Jun to Aug: $17.68 → $16.05 → $17.86

Metric library

Every metric with its available history · click to chart

Metric	Months	Earliest	Latest	Direction of travel
Four months — May to August
Total income	4	$1,307,956	$3,511,830	Rising every month
Total expenses	4	$9,211,448	$4,002,444	May distorts the series
Net profit / (loss)	4	−$8,163,982	−$549,456	Three losses in four
Milk income	4	$1,209,180	$2,563,590	Rising
Feed purchased	4	$8,004,749	$2,040,382	May is a season, not a month
All 16 expense lines	4	Individually chart-ready		Mixed
Two to three months — too short to chart
Milk lbs / cow / day	3	76.42	79.14	Up each month
Milk price $/cwt	3	$17.68	$17.86	Up from $16.05 in July
Feed cost ÷ milk income	2	82.6%	62.6%	Down 20.0 points · July is purchased feed, August is feed cost
Break-even price $/cwt	3	$11.02	$18.11	Up $7.09
Milking cows by location	3	5,973	5,954	Flat
Barn utilisation	3	70.69%	70.46%	Flat
Components — lbs of fat, protein, solids	3	By location		Protein test falling, pounds rising
Feed inventory at market	2	$8,159,176	$8,251,025	Building
Placeholder or absent
Remaining operational KPIs	1	Calvings, culls, death loss, do-not-breed and receivables have August only. Peak milk, days dry, days open, days to 1st breeding, calf ranch, feedlot and do-not-breed heifers still carry industry-typical values
All balance sheet metrics	0	Blocked on the first monthly export. Feed inventory is the one exception

Six financial series plus sixteen expense lines are chart-ready today. Everything operational stops at two months. Loading the January to May co-op statements is the cheapest way to make this screen useful, and it needs no new system.

Big Wood Dairy, LLC · {{ monthLong }} 2026 Source: Dairy and Farm profit and loss · accrual basis · exported 17 Sep 2026

Income Statement

Reporting lines

Milk {{ monthLong }}

By site

FROM MILK TO CASH

Inventory {{ monthLong }}

Balance sheet position

The month in one line

By category

Commodity detail

Concentration and exposure

Top five commodities {{ invTopShare }} of value

Largest movements {{ monthShort }} against {{ priorShort }}

Coverage At an assumed intake rate

Budget vs Actual YTD to {{ monthLong }}

Against annual budget

By segment

Operational Scorecard {{ monthLong }}

{{ blk.title }} {{ blk.meta }}

Trends

Total income by month

Metric library