{"entity":{"name":"Acme Supplies SRL"},"product":{"name":"Automation subscription — Standard plan"},"period":"Monthly — FY2026","currency":"EUR","inputs":{"fixed_costs":42500.0,"variable_cost_per_unit":38.0,"price_per_unit":129.0,"current_volume":560.0},"results":{"contribution_margin_per_unit":91.0,"contribution_margin_pct":70.5,"break_even_units":467.0,"break_even_revenue":60243.0,"safety_margin_pct":16.6},"sensitivity":[{"units":300,"revenue":38700.0,"variable_cost":11400.0,"contribution":27300.0,"profit":-15200.0},{"units":400,"revenue":51600.0,"variable_cost":15200.0,"contribution":36400.0,"profit":-6100.0},{"units":467,"revenue":60243.0,"variable_cost":17746.0,"contribution":42497.0,"profit":-3.0},{"units":500,"revenue":64500.0,"variable_cost":19000.0,"contribution":45500.0,"profit":3000.0},{"units":600,"revenue":77400.0,"variable_cost":22800.0,"contribution":54600.0,"profit":12100.0},{"units":750,"revenue":96750.0,"variable_cost":28500.0,"contribution":68250.0,"profit":25750.0},{"units":1000,"revenue":129000.0,"variable_cost":38000.0,"contribution":91000.0,"profit":48500.0}],"commentary":"With fixed costs at EUR 42,500 / month and a contribution margin of EUR 91 per subscription (70.5% of price), the product breaks even at 467 active subscriptions per month. Current volume of 560 clears break-even with a safety margin of 16.6% — meaning a 16.6% volume contraction would still keep the product at or above break-even. Scaling to 1,000 subscriptions delivers EUR 48.5k monthly profit and represents the realistic 18-month target. Margin resilience depends on holding the variable cost per unit below EUR 45 — a 5-euro cost overrun would move break-even to 493 units.","preparer":{"name":"Marie Laurent","title":"Head of Finance"}}