📊 CYCLE · Case Study

How does a 95-person operator turn a rough Q1 close into a disciplined Q2 in 90 days?

How a 95-person operator's Q1 close surfaced 6% JIB aging, 15 active vendor sprawl, and OT/IT gaps - and the 90 days of focused remediation that demonstrated discipline by Q2 close.

For: Operators (75-125 people)

Case Study · Operators · Q1 to Q2 Reckoning

Q1 close surfaced everything.
Q2 close demonstrated discipline.

How a 95-person operator's Q1 close surfaced 6% JIB aging, 15 active vendor sprawl, and OT/IT gaps - and the 90 days of focused remediation that demonstrated discipline by Q2 close.

Composite case study - This is a composite case study drawn from multiple actual Vencer Group engagements with Canadian oil and gas operators of similar profile. Names, specific identifying details, and exact metrics have been altered or generalized to protect client confidentiality. The patterns described, the work delivered, and the outcomes documented are representative of what Vencer has built across 19 years and 30+ M&A transactions in the Canadian energy mid-market.

FOR: Operators · 75–125 people · close-cycle revealing operational gaps

Quick answer

A 95-person Canadian E&P operator's Q1 2026 close surfaced what the operations team had been quietly tolerating: 6% JIB aging, 15 active vendor sprawl, and OT/IT gaps the cyber broker had flagged. Ninety days of focused remediation later, Q2 close demonstrated discipline - JIB aging at 2.1%, vendor count down to 9, OT/IT segmentation documented. Most operators wait for a deal to force the cleanup. This one didn't.

Operator type
Operators
Scale
95 people
Operational reality
Holding → acquiring
Engagement
Co-Managed + 90-day cycle
01

A close that ran eleven days long - and a CFO who refused to bury it.

95 people. Diversified light oil and gas production. Q1 2026 close ran 11 days longer than Q4 2025. The audit team flagged multiple categories of findings the operator hadn't anticipated.

Q1 close runs longer than other quarters for reasons everyone knows: audit attention, year-end true-ups, fresh look at aged receivables. Most operators treat the surfaces as a problem to manage and move past.

This CFO did the opposite. The Q1 close finished mid-April with a substantial list of operational findings - items the auditor flagged, items the CFO had noticed but hadn’t pursued, items the IT lead had been wanting to address but hadn’t had bandwidth for. The CFO’s framing: “The Q1 surfaces are the highest-leverage diagnostic information we’ll see all year. Let’s use the next 90 days to actually address them.”

Vencer was engaged for a 90-day focused remediation cycle running April through June, with the explicit goal of demonstrating measurable improvement by Q2 close.

02

No single finding was severe. Cumulatively they signaled operational drift.

The April assessment cataloged what Q1 close had surfaced. The pattern was unambiguous.

  • JIB receivables - 6% TTM aged 91+ days. For a $48M TTM revenue operation, that’s roughly $2.9M of aged receivables. Some legitimate disputes; most were data integrity issues that had drifted across multiple quarters without consistent follow-up. An aged-receivables level that would trigger pricing pressure in any future M&A diligence.
  • Vendor stack sprawl - 15 active SaaS vendors no one fully understood. Annual SaaS spend running at $310K and growing. Multiple overlapping tools. M365 licensing not rationalized against actual headcount. No quarterly governance review.
  • OT/IT segmentation gaps. Production sites running OT and corporate on shared VLANs. No documented architecture. No jump host. Same pattern we see at most mid-market operators in 2026.
  • Compliance items that had drifted. Two AER regulatory filings filed late in 2025. Environmental compliance items where documentation was thin. Insurance certificates of insurance for two key vendors had lapsed. None catastrophic; collectively they signaled operational drift.

The pattern: no single finding was severe. Cumulatively they painted a picture of an operation that had been running on momentum for two years without quarterly discipline. The Q1 close didn’t reveal new problems; it revealed problems that had been accumulating.

The framing that drove the program
Pick three findings, not ten.

The remediation framework picked the top three findings by leverage. Each got a named owner, weekly check-in cadence, specific deliverable by Day 60, and measurable improvement metric by Day 90. Three findings. Not ten. Concentrated attention, not partial attention to a long list.

03

Three 30-day milestones. Three concrete outcomes.

Days 1-30 (April) · Diagnosis to plan
The remediation framework picked the top three findings by leverage: (1) JIB aging reduction (CFO owned, finance team executed); (2) vendor stack consolidation (CFO owned with IT lead, governance design); (3) OT/IT segmentation deployment (IT lead owned with Vencer’s fractional CIO). Each finding got a named owner, weekly check-in cadence, specific deliverable by Day 60, and measurable improvement metric by Day 90.
Days 31-60 (May) · Execution under focus
JIB: Aged receivables reconciliation push. Each aged item categorized (dispute, data integrity, collection). Disputes worked actively. Data integrity issues resolved at source. By Day 60, aging was down to 4.2% of TTM. Vendor stack: Audit completed across the eight categories. 5 vendors terminated. Quarterly governance review installed on CFO operating calendar. OT/IT: Network segmentation deployed at two of three production sites. Architecture documentation drafted.
Days 61-90 (June) · Lock and demonstrate
JIB aging at 3.1% of TTM by Q2 close (down from 6%). Vendor stack at 11 active vendors (down from 15). OT/IT segmentation complete at all three sites with documented architecture. Q2 close completed in 5 days fewer than Q1 close. Same auditor’s preliminary feedback: “Materially different posture from Q1.”
04

JIB aging halved. Vendor count down 27%. Q2 close five days shorter.

JIB aging
6% → 3.1%
Receivables aged 91+ days dropped from 6% to 3.1% of TTM revenue. $1.4M aged receivables recovered into current cycle.
Vendor consolidation
15 → 11
Active SaaS vendors after consolidation. $45K annual SaaS spend reduction.
Close timeline
-5 days
Q2 close shortened vs. Q1 close timeline. All three production sites with documented OT/IT segmentation.

The moment it mattered.

The CFO’s framing - “use the Q1 surfaces, don’t bury them” - is the whole story. The findings weren’t unusual. The response was. Most operators we work with treat Q1 surfaces as audit cleanup work. This operator treated them as the highest-leverage diagnostic of the year and built 90 days of focused remediation around them.

What we’d flag honestly: the Q2-close improvement is real but it doesn’t represent permanent transformation. The operational drift that produced the Q1 surfaces took two years to accumulate; a 90-day remediation arrests the drift but doesn’t reverse the underlying disciplines that allowed it. The discipline that sustains the improvement is the quarterly governance cadence - running this remediation pattern every Q1 going forward, not just this one time.

The other reflection: the $1.4M aged receivables recovery is the metric the CFO talks about most. We’d push back gently. The receivables work matters, but the structural improvement is the vendor governance discipline and the OT/IT segmentation documentation. Those compound across years; the receivables work catches up but doesn’t compound.

What this generalizes to
Q1 close findings are the highest-leverage operational diagnostic information available to a mid-market operator.

The standard pattern is to bury them and move on; the disciplined pattern is to use them as the input for 90 days of structured remediation. The framework is simple: top three findings, named owners, weekly check-ins, Q2 close as the demonstration moment. Operators who run this cadence annually produce measurably better operational discipline year over year than operators who don’t.

Next step

Does this story sound familiar?

The pattern in this case study has played out across dozens of Canadian oil and gas operators in the mid-market range. If you recognize parts of it in your own operation - or you suspect you might - the next step is a structured conversation with a Vencer engineer.

The IT-and-the-Cycle Assessment is a 3 to 5 day structured review of your specific operational situation. We pressure-test where your IT stands today, where it needs to be for what you intend to become, and what one bad day looks like at current state. You leave with a written report, a 90-day plan, and named owners. No hype. No vendor pitch. Just the truth about where you are and what to do next.

For a faster diagnostic, three free tools at vencergroup.com cover the same territory in less time: the Hidden IT Cost Calculator, the Cyber Risk Self-Score, and the IT Myth-Buster sheet.

Vencer operates from Calgary headquarters with delivery teams across four continents. For Canadian-headquartered operators with international exposure, the cross-border operational capability is built in, not bolted on.

In Business
19 years
Through two oil and gas cycle turns. Calgary-headquartered. Built for the Canadian energy mid-market.
M&A Transactions
30+ deals
IT integration delivered on 30+ acquisitions representing over $12B CAD in transaction value.
Managed Security
Zero breaches
Across 11 years of managed security operations. Four continents of delivery.
Office
700 4 Ave SW #1680
Calgary, AB T2P 3J4
Phone · Email
+1 (888) 271-6230
insights@vencergroup.com
Web
vencergroup.com
Their story. Not yours.

One operator's outcome. Your situation has different variables. These numbers are real; the applicability to your operation requires conversation. The 30-min review is where that starts.

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