Each specimen below is rendered on this page. Figures are synthetic and illustrative: they show the structure of the artefact, not any client's numbers. Nothing here is downloaded or emailed.
List price to cash-adjusted contribution, every silent leak.
Reported gross margin is an average of things that behave completely differently. The average is what hides the loss.
| Step | Index value |
|---|---|
| List price | 100 |
| Discounts | -12 |
| Rebates | -7 |
| Freight | -5 |
| Returns | -3 |
| Cash-adjusted | 73 |
The gap between the company sold and the one you inherit.
Every target exists in five versions. You are shown the first and you inherit the fifth.
| Step | Index value |
|---|---|
| Presented | 100 |
| Verified | 92 |
| Cash-adjusted | 84 |
| Standalone | 78 |
| Inherited | 71 |
Seven rungs from anecdote to independently verified value.
Most boardroom evidence sits two rungs lower than the confidence placed on it.
| Step | Index value |
|---|---|
| Presented | 100 |
| Verified | 92 |
| Cash-adjusted | 84 |
| Standalone | 78 |
| Inherited | 71 |
Six gates from a claim to committed action.
A decision does not fail at execution. It fails at the gate nobody was asked to defend.
| Step | Index value |
|---|---|
| Presented | 100 |
| Verified | 92 |
| Cash-adjusted | 84 |
| Standalone | 78 |
| Inherited | 71 |
Growth, margin and cash on the same page.
Growth approved without margin and cash on the same page is not a plan. It is an exposure.
| Step | Index value |
|---|---|
| Presented | 100 |
| Verified | 92 |
| Cash-adjusted | 84 |
| Standalone | 78 |
| Inherited | 71 |
Where projected benefits evaporate before the P&L.
Benefits rarely disappear at once. They leak at seven handovers, and no single owner sees more than one.
| Step | Index value |
|---|---|
| Presented | 100 |
| Verified | 92 |
| Cash-adjusted | 84 |
| Standalone | 78 |
| Inherited | 71 |
One page a board needs before it commits.
A board that cannot name where the evidence sits is not governing the decision. It is ratifying it.
| Step | Index value |
|---|---|
| Presented | 100 |
| Verified | 92 |
| Cash-adjusted | 84 |
| Standalone | 78 |
| Inherited | 71 |
Subscribe to receive our evidence notes and decision briefings.
