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Does the monthly gm% support your initial assumption that it’s about a month off at the moment?
Do jobs have a unique memo/description/num in the GL? Would just run an xlookup to see if the COGS entry is in the same month as each revenue entry
Then like SA1 said you need to look at margin on a monthly basis and see if it looks normal/reflects managements expectation.
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Test your two cut off months at the beginning of the TTM. Two birds one stone