Report · REP-024 · v1.0
Fomalhaut · Break-even and contribution margin
How much you need to sell not to lose money, how much room you have today and which lever moves operating profit the most.
Splits the period's costs into fixed and variable using management's classification (or one the AI proposes and you confirm) and calculates contribution margin, accounting and cash break-even, margin of safety and operating leverage, against budget and prior year.
Measures four levers one at a time (price −5%, volume −10%, variable cost +5% and fixed cost +5%) and, if you attach margin by line, the contribution of each product or channel and its share of break-even at the current mix. With 12 months of results, it plots each month's revenue against its break-even point.
Figures come from a table the AI builds by code and validates with cuadre.py; the Control sheet checks that 100% of costs are classified and that operating profit equals contribution margin less fixed costs. If it does not reconcile, it stops and asks. The classification always appears as a management assumption.
What it includes
6 sections, in this order
- 01In 30 seconds: revenue against break-even and 4 cards (contribution margin, break-even point, margin of safety and operating leverage)
- 02Cost structure: fixed and variable against budget and prior year, with the classification used
- 03Each month's revenue against its break-even point (with 12 months of data)
- 04Levers: price, volume, variable cost and fixed cost sensitivity, ranked by effect
- 05Contribution by line and each line's share of break-even (if you attach margin by line)
- 06Decisions, assumptions, limitations, controls and glossary
Controls 7/7
What it checks before writing a single figure
C1Complete data: headers, numeric figures, no duplicate lines and valid units (cuadre.py).
C2Income statement subtotals reconcile: gross profit, EBITDA and operating profit with their lines (cuadre.py).
C3Consistent sign convention: costs and expenses with a single sign (cuadre.py).
C4Complete classification: 100% of operating costs and expenses is classified as fixed or variable (Control sheet = 0).
C5Break-even identity: contribution margin − fixed costs = operating profit per the income statement, in every scenario (Control sheet = 0).
C6Break-even × contribution margin (%) = fixed costs, and margin by line adds up to the total (Control sheet = 0).
C7Traceable figures: every figure in the Word file exists in calculo.json with the same rounding (cuadre.py verificar).
If the script ran
Repporti controls 7/7 · REP-024 v1.0 · RS2026.10 · {fecha} · fingerprint {hash}
If it did not run
NOT VERIFIED — controls not executed by code. Review the Control sheet of the XLSX.
Prompt outline
What the prompt contains, block by block
- 0Before you paste your filesFixed688
- 1Role, audience and business context765
- 2Parameters683
- 3Repporti standard504
- 4Data contract1,243
- 5Questions first412
- 6Validation with a hard stop1,521
- 7Calculation by code329
- 7-bisNo-code modeFixed467
- 8Formulas1,282
- 9Structure1,382
- 10Writing without «AI slop» and without invention1,000
- 11Theme and notation1,231
- 12QA, traceability and seal1,156
Core available in: Spanish · English
Repporti Standard
It comes out adapted to your report profile
Compatible with every country and framework in the Standard: when you copy, it is composed with your profile (country, accounting framework, report language, currency, unit and year-end). Terminology, number format and statement names come from the Standard, not from the prompt.
See the Repporti StandardHow to use it
From the trial balance to the report in three steps
- 01Configure and copy
- 02Paste into your AI
- 03Review and deliver
Anonymize before pasting
- Company name → an alias (“Client 07”); tax ID → “ID-XX”.
- Customers, suppliers and employees → codes (C001, P001, E001). The mapping table stays on your computer.
- Use an AI that does not train on your data: business plan, API or training turned off.
Who it is for
Made for whoever delivers the report
- Area
- Profitability and costs
- Frequency
- Monthly
- Industry
- Retail and wholesale, Manufacturing, Services
Compatibility
Which AI it works with
| Level | AI | |
|---|---|---|
| With code execution | ChatGPT · Claude | Designed for plans with data analysis (ChatGPT) or code execution (Claude): cuadre.py runs inside the AI. |
| No-code mode | Copilot · Gemini | Generates the Excel file with formulas and a Control sheet. The footer says “NOT VERIFIED” unless you run cuadre.py on your computer. |
Questions
About this report
What if I don't know which costs are fixed and which are variable?
The AI proposes a classification from the line names, marks it as an assumption and asks you to confirm before calculating. In the Excel file you change a percentage and everything recalculates.
Does it work for a business with several products or channels?
Yes. With margin by line it calculates each one's contribution and splits break-even by the current mix. If the mix changes, so does break-even, and the report says so.
Why doesn't a drop in volume change the break-even point?
Because break-even depends on fixed costs and the contribution margin percentage. Selling less only reduces the margin of safety and operating profit.
What if my AI cannot run code?
The prompt switches to no-code mode: it builds the Excel file with formulas and a Control sheet, and the Word footer says «NOT VERIFIED». You can run cuadre.py on your computer and get the seal later.
Profitability and costs