Wholesale rev rec convo continued

Date: February 13, 2026
Source: Granola
Meeting ID: 3a6bf6f0-36ed-4778-a48d-972ab0d101f4
URL: https://notes.granola.ai/t/3a6bf6f0-36ed-4778-a48d-972ab0d101f4

Participants:

  • Uttam Kumaran (Brainforge)
  • Shivani (drinklmnt.com)
  • Jacob Rogers, CPA (drinklmnt.com)
  • Bess Ross (drinklmnt.com)
  • Amber Siru Lin (Brainforge)
  • Laura Putnam (drinklmnt.com)

Summary

Wholesale Revenue Classification Methodology

  • Customer ID approach resolved ~230k discrepancy
    • Previous “is_wholesale” classification based on price was outdated
    • New filter: wholesale270 tag (required for all wholesale customers)
      • All backend tech tied to this specific tag
      • Specialty retailers have wholesale270 + specialty retail tags
  • Manual orders from QuickBooks sometimes lack customer IDs
    • Examples: Nugget Markets (always manual, no account)
    • vs. 771Duffel (manual order but has customer ID)
    • Jacob maps wholesale orders to wholesale revenue account in QuickBooks

Product SKU and Bundle Analysis

  • Finance sheet contains 21 drink mix SKUs, 9 sparkling SKUs
  • Database has 21 drink mix, 11 sparkling + merchandise under “other”
  • Missing bundles causing ~$20k difference:
    • Recharge bundle: $10k
    • Sparkling bundle: $7k
    • These are D2C products, wholesale customers don’t have access
  • Found wholesale-tagged customers ordering D2C bundles at D2C pricing
    • Example: Azure Yoga customer with wholesale tag but $117 D2C pricing
    • Laura removing incorrect wholesale tags from personal accounts
  • Test orders identified (element_qa, Kumaran ops orders) - should be excluded

Data Quality and Reconciliation Issues

  • Remaining quantity differences between database and finance sheet
    • More orders in database for some categories, fewer for sparkling
    • December test orders during new segment setup caused discrepancies
  • Total impact: ~$26k difference (not material for financial statements)
  • Completeness check needed: total Shopify sales $14.749M vs finance report

Next Steps

  • Amber: Investigate timestamp/timezone differences for order matching
  • Amber: Generate report of wholesale-tagged customers with D2C pricing (last month)
  • Amber: Order-by-order matching with Bess’s finance sheet
  • Laura/Bess: Review and clean up incorrect wholesale customer tags
  • Goal: Automated wholesale revenue reporting to eliminate manual finance work during monthly close