Margin Leak Audit / Sample Distributor Inc.
Illustrative synthetic data · not a projection
Executive brief

2 prices are below cost. 22 more deserve review.

This report is built to answer one question quickly: which customer×SKU relationships are worth touching first? Every dollar below opens to the calculation and source rows behind it.

Period: 2025-07-01 → 2026-06-30 · 24,804 invoice lines · 300 customers · 378 SKUs · $209,030,325 net sales
First 60 minutes

Start here.

If this were your book, these are the first three items to put in front of pricing / sales.
01
High confidence

C-0183 × SKU-1377

SELL $7.29 · LANDED COST $9.00

Stop-loss: reprice to at least $9.79 before the next order. Check for a mis-key or expired promotion.

$4,049/yr annual low
02
High confidence

C-0144 × SKU-1376

SELL $2.59 · LANDED COST $3.17

Stop-loss: reprice to at least $3.44 before the next order. Check for a mis-key or expired promotion.

$1,122/yr annual low
03
Review

C-0266 × SKU-1360

COST +$43.23 · PRICE +$0.00

Check the special price: if there is no valid exception, move $459.37 to at least $499.93.

$74,613/yr review pool
One finding, end to end

The audit does not stop at “margin looks low.”

It tells you what changed, what failed to move, what price restores the economics conservatively, how much the relationship is worth annually, and which rows prove the story.

This example is review-pool, not high-confidence, because the recommended price uses customer history / peer evidence and should be checked against commercial context before action.

C-0266 × SKU-1360COST PASS-THROUGH / B
$357.77 → $401.00
$459.37 → $459.37
+$43.23 / unit
≥ $499.93
$74,613
conservative annual value
2 confirming receipts
8 post-change invoices
peer-capped target
Recommended action

Check for a valid special-price record. If none exists, reprice C-0266 on SKU-1360 from $459.37 to at least $499.93 before the next order.

Priority queue

The next relationships to review.

Annual low = deliberately conservative headline case. Review findings require commercial validation before a price change.
#RelationshipSignalNext actionAnnual low
01C-0266 × SKU-1360Cost +$43.23; price +$0.00Verify special → reprice to ≥ $499.93 if no valid exception.$74,613
02C-0184 × SKU-1355Cost +$45.59; price +$0.00Verify special → reprice to ≥ $589.14 if no valid exception.$39,441
03C-0101 × SKU-1359Price $239.87; peers ≈ $263Review / expire / re-approve special price.$13,898
04C-0055 × SKU-1363Price $387.22; peers ≈ $495Review / expire / re-approve special price.$23,367
05C-0002 × SKU-1367Price $479.40; peers ≈ $584Review / expire / re-approve special price.$22,889
06C-0240 × SKU-13754.1% gross marginLift margin: $299.09 → at least $311.77.$13,749
07C-0206 × SKU-1356Price $92.27; peers ≈ $102Review / expire / re-approve special price.$12,981
08C-0258 × SKU-1357Stale special priceReview special price before next order.$8,449
09C-0213 × SKU-1366Price $244.85; peers ≈ $308Review / expire / re-approve special price.$13,646
10C-0196 × SKU-1361Cost +$20.83; price laggedVerify special → reprice to ≥ $291.19 if no valid exception.$4,820
Can you trust the inputs?

Data health: A.

A dollar figure is only useful if the source coverage is visible first.
100.0%of sales dollars have usable cost coverage
0error- or warning-level data problems
0SKUs excluded from dollar rules for missing cost coverage
No invented “optimal price.”

Targets restore prior economics or use the customer’s own peer evidence.

No best-case headline.

Targets are capped and recovery is discounted before the annual figure is shown.

No double counting.

Only one dollar-bearing finding survives per customer×SKU relationship.

Method, thresholds and limitations
  • Cost pass-through: confirmed supplier cost step-up; customer price failed to follow. Target restores prior economics and is capped by peer p60.
  • Stale price: price flat for 180+ days while cost or peer pricing moved. Low target uses peer p40; base uses p60.
  • Low margin: realized margin below the 15% floor. Sold-below-cost findings are high confidence; below-floor findings require review.
  • Annualization: based on recent invoiced units, not catalog volume.
  • Cannot see: contract commitments or off-invoice economics unless represented in the supplied files.

Rule version dist-rules-0.5.0. Same files + same rule version reproduce the arithmetic.

Evidence register

Open any finding. Check the rows.

The source sample contains 20 detailed findings here. A production audit keeps every delivered finding and its evidence in the same HTML file.
ReviewC-0266 × SKU-1360
Supplier cost increase not passed through
$74,613/yr
B own-history or peer benchmark - review before acting · annual $74,613 low, $127,629 base · evidence window 2025-11-06..2026-06-04 · OPP-12c4fedccaf7
Recommended action. Reprice C-0266 on SKU-1360 from $459.37 to at least $499.93 (target $501.00). Supplier cost rose $43.23/unit on 2026-02-04 and this price did not follow. Check for a special-price record before the next order.
  • cost 357.7708 -> 400.9993 on 2026-02-04 (+$43.2285/unit, +12.1%), confirmed by 2 receipts
  • realized price 459.3700 -> 459.3700 (+0.0000/unit), shortfall $43.2285/unit
  • target $500.9973 = pre-change price + cost increase, capped by peers; 9 comparable customers, p40 $499.9293 / p60 $500.9973
  • gap $41.6273/unit base, $40.5593/unit low
  • base: $41.6273/unit x 1,008 units in 90 days x 4.0556 periods/yr x 0.75 capture = $127,629.40
  • low (headline): $40.5593/unit x 1,008 units in 90 days x 4.0556 periods/yr x 0.45 capture = $74,612.95
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-6069:12025-10-19480-$358.4637cost baseline $357.7708
purchasesRCV-6070:12025-11-17480-$356.7829cost baseline $357.7708
purchasesRCV-6071:12025-12-12480-$356.8865cost baseline $357.7708
purchasesRCV-6072:12026-01-10480-$358.1578cost baseline $357.7708
purchasesRCV-6073:12026-02-04480-$401.3642confirmed new cost $400.9993
purchasesRCV-6074:12026-02-28480-$400.6343confirmed new cost $400.9993
salesINV-22778:12025-12-27126$459.3700$357.3222pre-change sale
salesINV-22779:12026-01-08126$459.3700$357.3222pre-change sale
salesINV-22780:12026-01-20126$459.3700$357.3222pre-change sale
salesINV-22781:12026-02-01126$459.3700$357.3222pre-change sale
salesINV-22784:12026-03-09126$459.3700$400.9993post-change sale
salesINV-22785:12026-03-21126$459.3700$400.9993post-change sale
salesINV-22786:12026-04-02126$459.3700$400.9993post-change sale
salesINV-22787:12026-04-14126$459.3700$400.9993post-change sale
salesINV-22788:12026-04-26126$459.3700$400.9993post-change sale
salesINV-22789:12026-05-08126$459.3700$400.9993post-change sale
salesINV-22790:12026-05-20126$459.3700$400.9993post-change sale
salesINV-22791:12026-06-01126$459.3700$400.9993post-change sale
ReviewC-0184 × SKU-1355
Supplier cost increase not passed through
$39,441/yr
B own-history or peer benchmark - review before acting · annual $39,441 low, $67,831 base · evidence window 2025-11-04..2026-06-02 · OPP-cb4f7eecd1a8
Recommended action. Reprice C-0184 on SKU-1355 from $546.26 to at least $589.14 (target $590.51). Supplier cost rose $45.59/unit on 2026-02-02 and this price did not follow. Check for a special-price record before the next order.
  • cost 403.2072 -> 448.8009 on 2026-02-02 (+$45.5936/unit, +11.3%), confirmed by 2 receipts
  • realized price 546.2600 -> 546.2600 (+0.0000/unit), shortfall $45.5936/unit
  • target $590.5069 = pre-change price + cost increase, capped by peers; 12 comparable customers, p40 $589.1400 / p60 $590.5069
  • gap $44.2469/unit base, $42.8800/unit low
  • base: $44.2469/unit x 504 units in 90 days x 4.0556 periods/yr x 0.75 capture = $67,830.57
  • low (headline): $42.8800/unit x 504 units in 90 days x 4.0556 periods/yr x 0.45 capture = $39,441.02
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-5976:12025-10-16240-$403.8576cost baseline $403.2072
purchasesRCV-5977:12025-11-11240-$403.0979cost baseline $403.2072
purchasesRCV-5978:12025-12-12240-$402.9028cost baseline $403.2072
purchasesRCV-5979:12026-01-08240-$403.7346cost baseline $403.2072
purchasesRCV-5980:12026-02-02240-$449.0402confirmed new cost $448.8009
purchasesRCV-5981:12026-03-01240-$448.5615confirmed new cost $448.8009
salesINV-20940:12025-12-0984$546.2600$402.7696pre-change sale
salesINV-20941:12025-12-2384$546.2600$402.7696pre-change sale
salesINV-20942:12026-01-0684$546.2600$402.7696pre-change sale
salesINV-20943:12026-01-2084$546.2600$402.7696pre-change sale
salesINV-20945:12026-02-1784$546.2600$448.8009post-change sale
salesINV-20946:12026-03-0384$546.2600$448.8009post-change sale
salesINV-20947:12026-03-1784$546.2600$448.8009post-change sale
salesINV-20948:12026-03-3184$546.2600$448.8009post-change sale
salesINV-20949:12026-04-1484$546.2600$448.8009post-change sale
salesINV-20950:12026-04-2884$546.2600$448.8009post-change sale
salesINV-20951:12026-05-1284$546.2600$448.8009post-change sale
salesINV-20952:12026-05-2684$546.2600$448.8009post-change sale
ReviewC-0101 × SKU-1359
Stale special price
$13,898/yr
B own-history or peer benchmark - review before acting · annual $13,898 low, $23,857 base · evidence window 2025-07-09..2026-06-30 · OPP-1f68dc64d067
Recommended action. Review the special price for C-0101 on SKU-1359. It has been $239.87 since 2025-07-09 while comparable customers now pay $262.74-$263.42. Expire or re-approve the price record before the next order.
  • price flat at $239.8700 across 36 lines over 350 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile landed cost 187.5337 -> 210.7194 (+12.4%); peer median 240.4825 -> 262.7933 (+9.3%)
  • peer benchmark from 9 customers in band 1: p40 $262.7391, p50 $262.7933, p60 $263.4238
  • gap $23.5538/unit base (9.8%), $22.8691/unit low
  • base: $23.5538/unit x 333 units in 90 days x 4.0556 periods/yr x 0.75 capture = $23,857.06
  • low (headline): $22.8691/unit x 333 units in 90 days x 4.0556 periods/yr x 0.45 capture = $13,898.13
SourceRowDateQtyUnit priceLanded costNote
salesINV-19623:12025-07-0937$239.8700$187.5337earliest sale at this price
salesINV-19624:12025-07-1937$239.8700$187.5337earliest sale at this price
salesINV-19654:12026-05-1537$239.8700$210.7194recent sale, same price
salesINV-19655:12026-05-2537$239.8700$210.7194recent sale, same price
salesINV-19656:12026-06-0437$239.8700$210.7194recent sale, same price
salesINV-19657:12026-06-1437$239.8700$210.7194recent sale, same price
salesINV-19658:12026-06-2437$239.8700$210.7194recent sale, same price
salesINV-23279:12026-06-1724$267.1400$210.7194comparable customer, same SKU and size band
salesINV-20146:12026-06-2020$264.6000$210.7194comparable customer, same SKU and size band
salesINV-19492:12026-06-2635$263.3700$210.7194comparable customer, same SKU and size band
salesINV-21242:12026-06-2826$265.1200$210.7194comparable customer, same SKU and size band
ReviewC-0055 × SKU-1363
Stale special price
$23,367/yr
B own-history or peer benchmark - review before acting · annual $23,367 low, $39,355 base · evidence window 2025-07-04..2026-06-30 · OPP-66a922ad9bd8
Recommended action. Review the special price for C-0055 on SKU-1363. It has been $387.22 since 2025-07-04 while comparable customers now pay $493.92-$495.04. Expire or re-approve the price record before the next order.
  • price flat at $387.2200 across 26 lines over 350 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile peer median 472.8265 -> 494.9623 (+4.7%)
  • peer benchmark from 12 customers in band 1: p40 $493.9173, p50 $494.9623, p60 $495.0415
  • gap $107.8215/unit base (27.8%), $106.6973/unit low
  • base: $107.8215/unit x 120 units in 90 days x 4.0556 periods/yr x 0.75 capture = $39,354.85
  • low (headline): $106.6973/unit x 120 units in 90 days x 4.0556 periods/yr x 0.45 capture = $23,366.72
SourceRowDateQtyUnit priceLanded costNote
salesINV-18668:12025-07-0420$387.2200$327.6970earliest sale at this price
salesINV-18669:12025-07-1820$387.2200$327.6970earliest sale at this price
salesINV-18689:12026-04-2420$387.2200$327.6970recent sale, same price
salesINV-18690:12026-05-0820$387.2200$327.6970recent sale, same price
salesINV-18691:12026-05-2220$387.2200$327.6970recent sale, same price
salesINV-18692:12026-06-0520$387.2200$327.6970recent sale, same price
salesINV-18693:12026-06-1920$387.2200$327.6970recent sale, same price
salesINV-18054:12026-06-0817$495.8900$327.6970comparable customer, same SKU and size band
salesINV-23011:12026-06-1333$496.7700$327.6970comparable customer, same SKU and size band
salesINV-17761:12026-06-1928$494.5900$327.6970comparable customer, same SKU and size band
salesINV-20480:12026-06-2833$497.1500$327.6970comparable customer, same SKU and size band
ReviewC-0002 × SKU-1367
Stale special price
$22,889/yr
B own-history or peer benchmark - review before acting · annual $22,889 low, $38,393 base · evidence window 2025-07-01..2026-06-30 · OPP-d671929dd380
Recommended action. Review the special price for C-0002 on SKU-1367. It has been $479.40 since 2025-07-01 while comparable customers now pay $583.91-$584.59. Expire or re-approve the price record before the next order.
  • price flat at $479.4000 across 31 lines over 360 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile peer median 539.5410 -> 583.9813 (+8.2%)
  • peer benchmark from 12 customers in band 1: p40 $583.9148, p50 $583.9813, p60 $584.5864
  • gap $105.1864/unit base (21.9%), $104.5148/unit low
  • base: $105.1864/unit x 120 units in 90 days x 4.0556 periods/yr x 0.75 capture = $38,393.04
  • low (headline): $104.5148/unit x 120 units in 90 days x 4.0556 periods/yr x 0.45 capture = $22,888.73
SourceRowDateQtyUnit priceLanded costNote
salesINV-17762:12025-07-0115$479.4000$379.4318earliest sale at this price
salesINV-17763:12025-07-1315$479.4000$379.4318earliest sale at this price
salesINV-17788:12026-05-0915$479.4000$379.4318recent sale, same price
salesINV-17789:12026-05-2115$479.4000$379.4318recent sale, same price
salesINV-17790:12026-06-0215$479.4000$379.4318recent sale, same price
salesINV-17791:12026-06-1415$479.4000$379.4318recent sale, same price
salesINV-17792:12026-06-2615$479.4000$379.4318recent sale, same price
salesINV-19956:12026-06-2020$594.5700$379.4318comparable customer, same SKU and size band
salesINV-20288:12026-06-2419$589.4600$379.4318comparable customer, same SKU and size band
salesINV-20985:12026-06-2432$594.2700$379.4318comparable customer, same SKU and size band
salesINV-18184:12026-06-2819$597.0700$379.4318comparable customer, same SKU and size band
ReviewC-0240 × SKU-1375
Below cost or below margin floor
$13,749/yr
B own-history or peer benchmark - review before acting · annual $13,749 low, $69,303 base · evidence window 2026-04-02..2026-06-30 · OPP-2d815c9f9d5e
Recommended action. Lift the margin on C-0240 x SKU-1375: $299.09 against a landed cost of $286.83. Reprice to at least $311.77 (8% margin), target $337.45. Check for a mis-keyed price or an expired promotion.
  • last 90 days: 594 units at an average $299.0900 against landed cost $286.8308 = 4.1% gross margin (below the 15% floor)
  • base target $337.4480 = cost / (1 - 0.15); low target $311.7726 = cost / (1 - 0.08)
  • gap $38.3580/unit base, $12.6826/unit low
  • base: $38.3580/unit x 594 units in 90 days x 4.0556 periods/yr x 0.75 capture = $69,303.39
  • low (headline): $12.6826/unit x 594 units in 90 days x 4.0556 periods/yr x 0.45 capture = $13,748.62
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-6281:12025-05-0248-$286.1621cost level in force from 2025-05-02
purchasesRCV-6282:12025-05-2848-$287.4996cost level in force from 2025-05-02
salesINV-22131:12026-04-1066$299.0900$286.8308recent sale below floor
salesINV-22132:12026-04-2066$299.0900$286.8308recent sale below floor
salesINV-22133:12026-04-3066$299.0900$286.8308recent sale below floor
salesINV-22134:12026-05-1066$299.0900$286.8308recent sale below floor
salesINV-22135:12026-05-2066$299.0900$286.8308recent sale below floor
salesINV-22136:12026-05-3066$299.0900$286.8308recent sale below floor
salesINV-22137:12026-06-0966$299.0900$286.8308recent sale below floor
salesINV-22138:12026-06-1966$299.0900$286.8308recent sale below floor
salesINV-22139:12026-06-2966$299.0900$286.8308recent sale below floor
ReviewC-0206 × SKU-1356
Stale special price
$12,981/yr
B own-history or peer benchmark - review before acting · annual $12,981 low, $24,023 base · evidence window 2025-07-12..2026-06-30 · OPP-5b4280787a2d
Recommended action. Review the special price for C-0206 on SKU-1356. It has been $92.27 since 2025-07-12 while comparable customers now pay $101.03-$102.00. Expire or re-approve the price record before the next order.
  • price flat at $92.2700 across 26 lines over 350 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile landed cost 65.6578 -> 74.7356 (+13.8%); peer median 92.9300 -> 101.5800 (+9.3%)
  • peer benchmark from 11 customers in band 2: p40 $101.0300, p50 $101.5800, p60 $101.9967
  • gap $9.7267/unit base (10.5%), $8.7600/unit low
  • base: $9.7267/unit x 812 units in 90 days x 4.0556 periods/yr x 0.75 capture = $24,023.25
  • low (headline): $8.7600/unit x 812 units in 90 days x 4.0556 periods/yr x 0.45 capture = $12,981.44
SourceRowDateQtyUnit priceLanded costNote
salesINV-21287:12025-07-12116$92.2700$65.6578earliest sale at this price
salesINV-21288:12025-07-26116$92.2700$65.6578earliest sale at this price
salesINV-21308:12026-05-02116$92.2700$74.7356recent sale, same price
salesINV-21309:12026-05-16116$92.2700$74.7356recent sale, same price
salesINV-21310:12026-05-30116$92.2700$74.7356recent sale, same price
salesINV-21311:12026-06-13116$92.2700$74.7356recent sale, same price
salesINV-21312:12026-06-27116$92.2700$74.7356recent sale, same price
salesINV-20308:12026-06-17111$102.7400$74.7356comparable customer, same SKU and size band
salesINV-22304:12026-06-2071$101.9800$74.7356comparable customer, same SKU and size band
salesINV-20541:12026-06-2172$102.3800$74.7356comparable customer, same SKU and size band
salesINV-23057:12026-06-2458$102.3500$74.7356comparable customer, same SKU and size band
ReviewC-0258 × SKU-1357
Stale special price
$8,449/yr
B own-history or peer benchmark - review before acting · annual $8,449 low, $14,736 base · evidence window 2025-07-03..2026-06-30 · OPP-3ed5eb7fa6a8
Recommended action. Review the special price for C-0258 on SKU-1357. It has been $89.79 since 2025-07-03 while comparable customers now pay $95.57-$95.84. Expire or re-approve the price record before the next order.
  • price flat at $89.7900 across 37 lines over 360 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile landed cost 57.8403 -> 63.8937 (+10.5%); peer median 89.8040 -> 95.8175 (+6.7%)
  • peer benchmark from 11 customers in band 2: p40 $95.5700, p50 $95.8175, p60 $95.8383
  • gap $6.0483/unit base (6.7%), $5.7800/unit low
  • base: $6.0483/unit x 801 units in 90 days x 4.0556 periods/yr x 0.75 capture = $14,736.01
  • low (headline): $5.7800/unit x 801 units in 90 days x 4.0556 periods/yr x 0.45 capture = $8,449.35
SourceRowDateQtyUnit priceLanded costNote
salesINV-22554:12025-07-0389$89.7900$57.8403earliest sale at this price
salesINV-22555:12025-07-1389$89.7900$57.8403earliest sale at this price
salesINV-22586:12026-05-1989$89.7900$63.8937recent sale, same price
salesINV-22587:12026-05-2989$89.7900$63.8937recent sale, same price
salesINV-22588:12026-06-0889$89.7900$63.8937recent sale, same price
salesINV-22589:12026-06-1889$89.7900$63.8937recent sale, same price
salesINV-22590:12026-06-2889$89.7900$63.8937recent sale, same price
salesINV-22883:12026-06-1482$96.8300$63.8937comparable customer, same SKU and size band
salesINV-18512:12026-06-1867$96.7200$63.8937comparable customer, same SKU and size band
salesINV-18577:12026-06-2166$96.3700$63.8937comparable customer, same SKU and size band
salesINV-21937:12026-06-2490$96.3200$63.8937comparable customer, same SKU and size band
ReviewC-0213 × SKU-1366
Stale special price
$13,646/yr
B own-history or peer benchmark - review before acting · annual $13,646 low, $23,530 base · evidence window 2025-07-17..2026-06-30 · OPP-bb3b2ed689d2
Recommended action. Review the special price for C-0213 on SKU-1366. It has been $244.85 since 2025-07-17 while comparable customers now pay $307.16-$309.32. Expire or re-approve the price record before the next order.
  • price flat at $244.8500 across 20 lines over 342 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile peer median 287.7517 -> 307.7817 (+7.0%)
  • peer benchmark from 10 customers in band 1: p40 $307.1616, p50 $307.7817, p60 $309.3164
  • gap $64.4664/unit base (26.3%), $62.3116/unit low
  • base: $64.4664/unit x 120 units in 90 days x 4.0556 periods/yr x 0.75 capture = $23,530.25
  • low (headline): $62.3116/unit x 120 units in 90 days x 4.0556 periods/yr x 0.45 capture = $13,646.23
SourceRowDateQtyUnit priceLanded costNote
salesINV-21497:12025-07-1724$244.8500$190.4804earliest sale at this price
salesINV-21498:12025-08-0424$244.8500$190.4804earliest sale at this price
salesINV-21512:12026-04-1324$244.8500$190.4804recent sale, same price
salesINV-21513:12026-05-0124$244.8500$190.4804recent sale, same price
salesINV-21514:12026-05-1924$244.8500$190.4804recent sale, same price
salesINV-21515:12026-06-0624$244.8500$190.4804recent sale, same price
salesINV-21516:12026-06-2424$244.8500$190.4804recent sale, same price
salesINV-18620:12026-06-0718$312.0200$190.4804comparable customer, same SKU and size band
salesINV-18607:12026-06-2624$311.9000$190.4804comparable customer, same SKU and size band
salesINV-23159:12026-06-2634$314.7900$190.4804comparable customer, same SKU and size band
salesINV-22533:12026-06-2740$309.8700$190.4804comparable customer, same SKU and size band
ReviewC-0196 × SKU-1361
Supplier cost increase not passed through
$4,820/yr
B own-history or peer benchmark - review before acting · annual $4,820 low, $8,428 base · evidence window 2025-08-21..2026-03-19 · OPP-1c9ca7a93247
Recommended action. Reprice C-0196 on SKU-1361 from $271.33 to at least $291.19 (target $292.16). Supplier cost rose $20.83/unit on 2025-11-19 and this price did not follow. Check for a special-price record before the next order.
  • cost 197.0360 -> 217.8691 on 2025-11-19 (+$20.8330/unit, +10.6%), confirmed by 2 receipts
  • realized price 271.3300 -> 271.3300 (+0.0000/unit), shortfall $20.8330/unit
  • target $292.1630 = pre-change price + cost increase, capped by peers; 8 comparable customers, p40 $291.1889 / p60 $292.8585
  • gap $20.8330/unit base, $19.8589/unit low
  • base: $20.8330/unit x 133 units in 90 days x 4.0556 periods/yr x 0.75 capture = $8,427.82
  • low (headline): $19.8589/unit x 133 units in 90 days x 4.0556 periods/yr x 0.45 capture = $4,820.24
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-6083:12025-08-07240-$196.7801cost baseline $197.0360
purchasesRCV-6084:12025-09-02240-$196.5614cost baseline $197.0360
purchasesRCV-6085:12025-09-29240-$197.7695cost baseline $197.0360
purchasesRCV-6086:12025-10-27240-$197.1063cost baseline $197.0360
purchasesRCV-6087:12025-11-19240-$217.6089confirmed new cost $217.8691
purchasesRCV-6088:12025-12-18240-$218.1292confirmed new cost $217.8691
salesINV-21151:12025-10-1319$271.3300$197.2733pre-change sale
salesINV-21152:12025-10-2519$271.3300$197.2733pre-change sale
salesINV-21153:12025-11-0619$271.3300$197.2733pre-change sale
salesINV-21154:12025-11-1819$271.3300$197.2733pre-change sale
salesINV-21157:12025-12-2419$271.3300$217.8691post-change sale
salesINV-21158:12026-01-0519$271.3300$217.8691post-change sale
salesINV-21159:12026-01-1719$271.3300$217.8691post-change sale
salesINV-21160:12026-01-2919$271.3300$217.8691post-change sale
salesINV-21161:12026-02-1019$271.3300$217.8691post-change sale
salesINV-21162:12026-02-2219$271.3300$217.8691post-change sale
salesINV-21163:12026-03-0619$271.3300$217.8691post-change sale
salesINV-21164:12026-03-1819$271.3300$217.8691post-change sale
ReviewC-0001 × SKU-1373
Below cost or below margin floor
$5,323/yr
B own-history or peer benchmark - review before acting · annual $5,323 low, $24,984 base · evidence window 2026-04-02..2026-06-30 · OPP-48352894e68b
Recommended action. Lift the margin on C-0001 x SKU-1373: $359.10 against a landed cost of $346.06. Reprice to at least $376.16 (8% margin), target $407.14. Check for a mis-keyed price or an expired promotion.
  • last 90 days: 171 units at an average $359.1000 against landed cost $346.0648 = 3.6% gross margin (below the 15% floor)
  • base target $407.1350 = cost / (1 - 0.15); low target $376.1574 = cost / (1 - 0.08)
  • gap $48.0350/unit base, $17.0574/unit low
  • base: $48.0350/unit x 171 units in 90 days x 4.0556 periods/yr x 0.75 capture = $24,984.23
  • low (headline): $17.0574/unit x 171 units in 90 days x 4.0556 periods/yr x 0.45 capture = $5,323.18
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-6258:12025-05-0224-$345.5913cost level in force from 2025-05-02
purchasesRCV-6259:12025-06-0824-$346.5383cost level in force from 2025-05-02
salesINV-17736:12026-04-0719$359.1000$346.0648recent sale below floor
salesINV-17737:12026-04-1719$359.1000$346.0648recent sale below floor
salesINV-17738:12026-04-2719$359.1000$346.0648recent sale below floor
salesINV-17739:12026-05-0719$359.1000$346.0648recent sale below floor
salesINV-17740:12026-05-1719$359.1000$346.0648recent sale below floor
salesINV-17741:12026-05-2719$359.1000$346.0648recent sale below floor
salesINV-17742:12026-06-0619$359.1000$346.0648recent sale below floor
salesINV-17743:12026-06-1619$359.1000$346.0648recent sale below floor
salesINV-17744:12026-06-2619$359.1000$346.0648recent sale below floor
ReviewC-0100 × SKU-1350
Stale special price
$4,494/yr
B own-history or peer benchmark - review before acting · annual $4,494 low, $7,540 base · evidence window 2025-07-02..2026-06-30 · OPP-8c61f3a6a8eb
Recommended action. Review the special price for C-0100 on SKU-1350. It has been $96.12 since 2025-07-02 while comparable customers now pay $105.89-$105.96. Expire or re-approve the price record before the next order.
  • price flat at $96.1200 across 37 lines over 360 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile landed cost 73.9951 -> 83.9153 (+13.4%); peer median 95.9420 -> 105.9433 (+10.4%)
  • peer benchmark from 9 customers in band 1: p40 $105.8913, p50 $105.9433, p60 $105.9567
  • gap $9.8367/unit base (10.2%), $9.7713/unit low
  • base: $9.8367/unit x 252 units in 90 days x 4.0556 periods/yr x 0.75 capture = $7,539.80
  • low (headline): $9.7713/unit x 252 units in 90 days x 4.0556 periods/yr x 0.45 capture = $4,493.84
SourceRowDateQtyUnit priceLanded costNote
salesINV-19543:12025-07-0228$96.1200$73.9951earliest sale at this price
salesINV-19544:12025-07-1228$96.1200$73.9951earliest sale at this price
salesINV-19575:12026-05-1828$96.1200$83.9153recent sale, same price
salesINV-19576:12026-05-2828$96.1200$83.9153recent sale, same price
salesINV-19577:12026-06-0728$96.1200$83.9153recent sale, same price
salesINV-19578:12026-06-1728$96.1200$83.9153recent sale, same price
salesINV-19579:12026-06-2728$96.1200$83.9153recent sale, same price
salesINV-18486:12026-06-1824$106.3400$83.9153comparable customer, same SKU and size band
salesINV-23259:12026-06-2437$107.4700$83.9153comparable customer, same SKU and size band
salesINV-19505:12026-06-2535$105.8800$83.9153comparable customer, same SKU and size band
salesINV-21286:12026-06-3041$107.6500$83.9153comparable customer, same SKU and size band
High confidenceC-0183 × SKU-1377
Below cost or below margin floor
$4,049/yr
A accounting-backed - sold below landed acquisition cost · annual $4,049 low, $8,928 base · evidence window 2026-04-02..2026-06-30 · OPP-3ec833e96a91
Recommended action. Stop selling below cost on C-0183 x SKU-1377: $7.29 against a landed cost of $9.00. Reprice to at least $9.79 (8% margin), target $10.59. Check for a mis-keyed price or an expired promotion.
  • last 90 days: 889 units at an average $7.2900 against landed cost $9.0029 = -23.5% gross margin (below acquisition cost)
  • base target $10.5917 = cost / (1 - 0.15); low target $9.7858 = cost / (1 - 0.08)
  • gap $3.3017/unit base, $2.4958/unit low
  • base: $3.3017/unit x 889 units in 90 days x 4.0556 periods/yr x 0.75 capture = $8,927.84
  • low (headline): $2.4958/unit x 889 units in 90 days x 4.0556 periods/yr x 0.45 capture = $4,049.21
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-6326:12026-01-0996-$8.9959cost level in force from 2026-01-09
purchasesRCV-6327:12026-02-0496-$9.0099cost level in force from 2026-01-09
salesINV-20922:12026-04-02127$7.2900$9.0029recent sale below floor
salesINV-20923:12026-04-16127$7.2900$9.0029recent sale below floor
salesINV-20924:12026-04-30127$7.2900$9.0029recent sale below floor
salesINV-20925:12026-05-14127$7.2900$9.0029recent sale below floor
salesINV-20926:12026-05-28127$7.2900$9.0029recent sale below floor
salesINV-20927:12026-06-11127$7.2900$9.0029recent sale below floor
salesINV-20928:12026-06-25127$7.2900$9.0029recent sale below floor
ReviewC-0151 × SKU-1365
Stale special price
$4,870/yr
B own-history or peer benchmark - review before acting · annual $4,870 low, $8,292 base · evidence window 2025-07-13..2026-06-30 · OPP-584a4c12a8dc
Recommended action. Review the special price for C-0151 on SKU-1365. It has been $12.39 since 2025-07-13 while comparable customers now pay $14.98-$15.03. Expire or re-approve the price record before the next order.
  • price flat at $12.3900 across 30 lines over 348 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile peer median 14.0519 -> 15.0061 (+6.8%)
  • peer benchmark from 8 customers in band 2: p40 $14.9758, p50 $15.0061, p60 $15.0316
  • gap $2.6416/unit base (21.3%), $2.5858/unit low
  • base: $2.6416/unit x 1,032 units in 90 days x 4.0556 periods/yr x 0.75 capture = $8,291.98
  • low (headline): $2.5858/unit x 1,032 units in 90 days x 4.0556 periods/yr x 0.45 capture = $4,870.05
SourceRowDateQtyUnit priceLanded costNote
salesINV-20408:12025-07-13129$12.3900$8.7196earliest sale at this price
salesINV-20409:12025-07-25129$12.3900$8.7196earliest sale at this price
salesINV-20433:12026-05-09129$12.3900$8.7196recent sale, same price
salesINV-20434:12026-05-21129$12.3900$8.7196recent sale, same price
salesINV-20435:12026-06-02129$12.3900$8.7196recent sale, same price
salesINV-20436:12026-06-14129$12.3900$8.7196recent sale, same price
salesINV-20437:12026-06-26129$12.3900$8.7196recent sale, same price
salesINV-20407:12026-06-1072$15.0100$8.7196comparable customer, same SKU and size band
salesINV-22260:12026-06-15109$15.0200$8.7196comparable customer, same SKU and size band
salesINV-22981:12026-06-1949$14.9900$8.7196comparable customer, same SKU and size band
salesINV-21865:12026-06-2790$15.0900$8.7196comparable customer, same SKU and size band
ReviewC-0035 × SKU-1358
Stale special price
$3,069/yr
B own-history or peer benchmark - review before acting · annual $3,069 low, $5,411 base · evidence window 2025-07-04..2026-06-30 · OPP-829755f30435
Recommended action. Review the special price for C-0035 on SKU-1358. It has been $26.06 since 2025-07-04 while comparable customers now pay $28.66-$28.81. Expire or re-approve the price record before the next order.
  • price flat at $26.0600 across 37 lines over 360 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile landed cost 19.4920 -> 22.1320 (+13.5%); peer median 26.1037 -> 28.7717 (+10.2%)
  • peer benchmark from 12 customers in band 2: p40 $28.6550, p50 $28.7717, p60 $28.8053
  • gap $2.7453/unit base (10.5%), $2.5950/unit low
  • base: $2.7453/unit x 648 units in 90 days x 4.0556 periods/yr x 0.75 capture = $5,411.05
  • low (headline): $2.5950/unit x 648 units in 90 days x 4.0556 periods/yr x 0.45 capture = $3,068.85
SourceRowDateQtyUnit priceLanded costNote
salesINV-18292:12025-07-0472$26.0600$19.4920earliest sale at this price
salesINV-18293:12025-07-1472$26.0600$19.4920earliest sale at this price
salesINV-18324:12026-05-2072$26.0600$22.1320recent sale, same price
salesINV-18325:12026-05-3072$26.0600$22.1320recent sale, same price
salesINV-18326:12026-06-0972$26.0600$22.1320recent sale, same price
salesINV-18327:12026-06-1972$26.0600$22.1320recent sale, same price
salesINV-18328:12026-06-2972$26.0600$22.1320recent sale, same price
salesINV-20754:12026-06-14122$29.0700$22.1320comparable customer, same SKU and size band
salesINV-23368:12026-06-26130$28.7900$22.1320comparable customer, same SKU and size band
salesINV-22468:12026-06-2779$29.1000$22.1320comparable customer, same SKU and size band
salesINV-21595:12026-06-2863$29.0200$22.1320comparable customer, same SKU and size band
ReviewC-0042 × SKU-1362
Stale special price
$4,023/yr
B own-history or peer benchmark - review before acting · annual $4,023 low, $6,813 base · evidence window 2025-07-08..2026-06-30 · OPP-4c30cd82f974
Recommended action. Review the special price for C-0042 on SKU-1362. It has been $64.56 since 2025-07-08 while comparable customers now pay $82.05-$82.34. Expire or re-approve the price record before the next order.
  • price flat at $64.5600 across 30 lines over 348 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile peer median 76.7275 -> 82.1912 (+7.1%)
  • peer benchmark from 12 customers in band 1: p40 $82.0540, p50 $82.1912, p60 $82.3377
  • gap $17.7777/unit base (27.5%), $17.4940/unit low
  • base: $17.7777/unit x 126 units in 90 days x 4.0556 periods/yr x 0.75 capture = $6,813.29
  • low (headline): $17.4940/unit x 126 units in 90 days x 4.0556 periods/yr x 0.45 capture = $4,022.75
SourceRowDateQtyUnit priceLanded costNote
salesINV-18427:12025-07-0818$64.5600$55.5732earliest sale at this price
salesINV-18428:12025-07-2018$64.5600$55.5732earliest sale at this price
salesINV-18452:12026-05-0418$64.5600$55.5732recent sale, same price
salesINV-18453:12026-05-1618$64.5600$55.5732recent sale, same price
salesINV-18454:12026-05-2818$64.5600$55.5732recent sale, same price
salesINV-18455:12026-06-0918$64.5600$55.5732recent sale, same price
salesINV-18456:12026-06-2118$64.5600$55.5732recent sale, same price
salesINV-21036:12026-06-1116$82.3000$55.5732comparable customer, same SKU and size band
salesINV-19389:12026-06-1734$82.9500$55.5732comparable customer, same SKU and size band
salesINV-17995:12026-06-1943$82.8600$55.5732comparable customer, same SKU and size band
salesINV-19769:12026-06-2932$82.8200$55.5732comparable customer, same SKU and size band
ReviewC-0156 × SKU-1032
Supplier cost increase not passed through
$2,742/yr
C weaker evidence - context and direction only · annual $2,742 low, $4,569 base · evidence window 2025-07-22..2026-02-17 · OPP-de13df976de0
Recommended action. Reprice C-0156 on SKU-1032 from $95.12 to at least $95.72 (target $95.72). Supplier cost rose $3.42/unit on 2025-10-20 and this price did not follow. Check for a special-price record before the next order.
  • cost 67.5820 -> 71.0038 on 2025-10-20 (+$3.4217/unit, +5.1%), confirmed by 2 receipts
  • realized price 94.0072 -> 95.1152 (+1.1080/unit), shortfall $2.3137/unit
  • target $95.7180 = pre-change price + cost increase, capped by peers; 8 comparable customers, p40 $92.8575 / p60 $93.9869
  • gap $0.6028/unit base, $0.6028/unit low
  • base: $0.6028/unit x 2,492 units in 90 days x 4.0556 periods/yr x 0.75 capture = $4,569.34
  • low (headline): $0.6028/unit x 2,492 units in 90 days x 4.0556 periods/yr x 0.45 capture = $2,741.60
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-1185:12025-06-2824-$67.6821cost baseline $67.5820
purchasesRCV-1186:12025-07-3024-$67.4246cost baseline $67.5820
purchasesRCV-1187:12025-08-2524-$67.4354cost baseline $67.5820
purchasesRCV-1188:12025-09-2224-$67.7192cost baseline $67.5820
purchasesRCV-1189:12025-10-2024-$70.9021confirmed new cost $71.0038
purchasesRCV-1190:12025-11-1724-$71.1054confirmed new cost $71.0038
salesINV-13848:22025-09-09176$93.3900$67.6154pre-change sale
salesINV-13849:12025-09-16390$93.2900$67.6154pre-change sale
salesINV-13850:12025-09-21326$93.3700$67.6154pre-change sale
salesINV-13855:12025-10-10355$96.3800$67.6154pre-change sale
salesINV-13862:22025-11-22246$96.4300$71.0038post-change sale
salesINV-13864:42025-12-06278$96.3700$71.0038post-change sale
salesINV-13872:32026-02-17244$92.3600$66.6823post-change sale
ReviewC-0097 × SKU-1354
Stale special price
$1,316/yr
B own-history or peer benchmark - review before acting · annual $1,316 low, $2,522 base · evidence window 2025-07-04..2026-06-30 · OPP-4d3809f33937
Recommended action. Review the special price for C-0097 on SKU-1354. It has been $99.56 since 2025-07-04 while comparable customers now pay $105.28-$106.14. Expire or re-approve the price record before the next order.
  • price flat at $99.5600 across 37 lines over 360 days (coefficient of variation 0.0000 <= 0.015)
  • meanwhile landed cost 76.2327 -> 82.7484 (+8.5%); peer median 98.9857 -> 105.2967 (+6.4%)
  • peer benchmark from 11 customers in band 1: p40 $105.2838, p50 $105.2967, p60 $106.1411
  • gap $6.5811/unit base (6.6%), $5.7238/unit low
  • base: $6.5811/unit x 126 units in 90 days x 4.0556 periods/yr x 0.75 capture = $2,522.21
  • low (headline): $5.7238/unit x 126 units in 90 days x 4.0556 periods/yr x 0.45 capture = $1,316.18
SourceRowDateQtyUnit priceLanded costNote
salesINV-19436:12025-07-0414$99.5600$76.2327earliest sale at this price
salesINV-19437:12025-07-1414$99.5600$76.2327earliest sale at this price
salesINV-19468:12026-05-2014$99.5600$82.7484recent sale, same price
salesINV-19469:12026-05-3014$99.5600$82.7484recent sale, same price
salesINV-19470:12026-06-0914$99.5600$82.7484recent sale, same price
salesINV-19471:12026-06-1914$99.5600$82.7484recent sale, same price
salesINV-19472:12026-06-2914$99.5600$82.7484recent sale, same price
salesINV-20262:12026-06-1643$106.9100$82.7484comparable customer, same SKU and size band
salesINV-23309:12026-06-2128$106.4100$82.7484comparable customer, same SKU and size band
salesINV-18291:12026-06-3023$106.6000$82.7484comparable customer, same SKU and size band
salesINV-19743:12026-06-3024$106.4800$82.7484comparable customer, same SKU and size band
ReviewC-0027 × SKU-1374
Below cost or below margin floor
$1,664/yr
B own-history or peer benchmark - review before acting · annual $1,664 low, $8,902 base · evidence window 2026-04-02..2026-06-30 · OPP-29e89b569c4a
Recommended action. Lift the margin on C-0027 x SKU-1374: $258.80 against a landed cost of $247.32. Reprice to at least $268.82 (8% margin), target $290.96. Check for a mis-keyed price or an expired promotion.
  • last 90 days: 91 units at an average $258.8000 against landed cost $247.3159 = 4.4% gross margin (below the 15% floor)
  • base target $290.9599 = cost / (1 - 0.15); low target $268.8216 = cost / (1 - 0.08)
  • gap $32.1599/unit base, $10.0216/unit low
  • base: $32.1599/unit x 91 units in 90 days x 4.0556 periods/yr x 0.75 capture = $8,901.59
  • low (headline): $10.0216/unit x 91 units in 90 days x 4.0556 periods/yr x 0.45 capture = $1,664.34
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-6270:12025-05-02480-$247.6556cost level in force from 2025-05-02
purchasesRCV-6271:12025-06-11480-$246.9762cost level in force from 2025-05-02
salesINV-18087:12026-04-0313$258.8000$247.3159recent sale below floor
salesINV-18088:12026-04-1713$258.8000$247.3159recent sale below floor
salesINV-18089:12026-05-0113$258.8000$247.3159recent sale below floor
salesINV-18090:12026-05-1513$258.8000$247.3159recent sale below floor
salesINV-18091:12026-05-2913$258.8000$247.3159recent sale below floor
salesINV-18092:12026-06-1213$258.8000$247.3159recent sale below floor
salesINV-18093:12026-06-2613$258.8000$247.3159recent sale below floor
High confidenceC-0144 × SKU-1376
Below cost or below margin floor
$1,122/yr
A accounting-backed - sold below landed acquisition cost · annual $1,122 low, $2,492 base · evidence window 2026-04-02..2026-06-30 · OPP-75acf1641742
Recommended action. Stop selling below cost on C-0144 x SKU-1376: $2.59 against a landed cost of $3.17. Reprice to at least $3.44 (8% margin), target $3.73. Check for a mis-keyed price or an expired promotion.
  • last 90 days: 720 units at an average $2.5900 against landed cost $3.1687 = -22.3% gross margin (below acquisition cost)
  • base target $3.7279 = cost / (1 - 0.15); low target $3.4442 = cost / (1 - 0.08)
  • gap $1.1379/unit base, $0.8542/unit low
  • base: $1.1379/unit x 720 units in 90 days x 4.0556 periods/yr x 0.75 capture = $2,491.98
  • low (headline): $0.8542/unit x 720 units in 90 days x 4.0556 periods/yr x 0.45 capture = $1,122.48
SourceRowDateQtyUnit priceLanded costNote
purchasesRCV-6308:12025-12-19240-$3.1680cost level in force from 2025-12-19
purchasesRCV-6309:12026-01-11240-$3.1694cost level in force from 2025-12-19
salesINV-20346:12026-04-14120$2.5900$3.1687recent sale below floor
salesINV-20347:12026-04-28120$2.5900$3.1687recent sale below floor
salesINV-20348:12026-05-12120$2.5900$3.1687recent sale below floor
salesINV-20349:12026-05-26120$2.5900$3.1687recent sale below floor
salesINV-20350:12026-06-09120$2.5900$3.1687recent sale below floor
salesINV-20351:12026-06-23120$2.5900$3.1687recent sale below floor