The number of bills rose 12.17% using the values printed in JXN Water’s Q1 2026 report, while the report labels that increase 11%. Its payment-count increase also differs from ordinary whole-percent rounding. Neither mismatch should disappear when the figures are cited.
This is a reproduction of the six-row billing table on printed page 8 of the report dated April 30, 2026, not a financial audit. The comparison is monthly averages for October–December 2023 versus January–March 2026, not consecutive quarters and not quarter totals.
Four changes in counts and dollars
| Monthly-average measure | Oct–Dec 2023 | Q1 2026 | Report’s increase | LSL calculation |
|---|---|---|---|---|
| Bills | 48,682 | 54,608 | 11% | 12.17% |
| Dollars billed | $6,401,117 | $8,237,688 | 29% | 28.69% |
| Payments | 26,101 | 34,592 | 32% | 32.53% |
| Dollars received | $3,862,821 | $7,045,277 | 82% | 82.39% |
LSL calculated each final column as (later value − baseline value) ÷ baseline value × 100, rounded to two decimal places. For bills, that is (54,608 − 48,682) ÷ 48,682 × 100.
The bills result does not round to 11%. The payment-count result rounds to 33%, rather than the printed 32%, under ordinary nearest-whole-percent rounding. The dollar rows do round to their printed 29% and 82%. We cannot establish whether the mismatches arose from a different underlying input, truncation or transcription; this table preserves both results rather than silently repairing the source.
Two rates need two kinds of change
| Printed collection-rate label | Baseline → Q1 | Percentage-point increase | Relative increase calculated by LSL | Report’s increase |
|---|---|---|---|---|
| Bills/Payment | 53.6% → 63% | 9.4 points | 17.54% | 18% |
| Revenue | 60.3% → 86% | 25.7 points | 42.62% | 43% |
Percentage points subtract the two rates. Relative change divides that difference by the baseline rate. Thus 86 − 60.3 = 25.7 points, while 25.7 ÷ 60.3 × 100 = 42.62% relative growth. “Up 43 percentage points” would be a different, unsupported claim.
These reproductions use the displayed rates, which are already rounded to different precision. They are not more precise estimates of the utility’s underlying performance merely because LSL shows two decimal places.
There is also a label ambiguity: the source prints “Bills/Payment,” but dividing payments by bills gives approximately 53.62% and 63.35%, consistent with its displayed 53.6% and 63% after rounding. The reverse quotient does not. We retain the printed label and flag that direction rather than inventing an independently verified collection-rate definition.
A citation-ready comparison
When quoting a result, include the measure, both periods, monthly-average basis and whether the change is the utility’s printed label or LSL’s reproduction. For example:
Using the monthly bill counts printed in JXN Water’s Q1 2026 report, LSL calculated a 12.17% increase from October–December 2023 to Q1 2026; the report labels the increase 11%.
Do not turn the table into a claim about why collections changed, the share of individual customers paying, an account’s balance or performance after March 2026. Counts of payments are not established here as counts of unique paying households. The distant-quarter comparison also does not isolate seasonality or a particular management intervention.
Reproduction scope
LSL checked all six rows against the text and rendered page 8 on September 19, 2026 and independently recomputed the arithmetic. The report’s cover identifies the period and April 30 date. The utility’s Resources page provides broader archive context; it does not reconcile these calculations. This review did not validate underlying transactions, the remainder of the 93-page report or later reporting periods.