Sample Distributor Inc. (illustrative data)

Margin leakage audit

2025-07-01 to 2026-06-30 · 24,804 invoice lines · 300 customers · 378 SKUs · $209,030,325 net sales

1. Money found

Two pools. They are deliberately not added together: one is arithmetic on your own invoices, the other rests on a benchmark and needs a person to agree with it before it becomes money.

High confidence

$5,172

2 findings · sold below landed cost
base case $11,420

Review pool

$257,547

22 findings · own-history and peer benchmarks
base case $510,220

Every figure above is already discounted. Each dollar is multiplied by a capture haircut of 0.45 for the headline number and 0.75 for the base case, because theoretical leakage is not collectable leakage - contracts, relationships and timing block some of it. Before those haircuts these same findings total $695,520. The headline is the low number.

Where it comes from

Cause	Findings	Annual, low
Supplier cost increase not passed through	4	$121,616
Stale special price	15	$115,195
Below cost or below margin floor	5	$25,908

Can this data be trusted?

Data health grade A — 0 error-level and 0 warning-level problems; 100.0% of sales dollars have cost coverage; 0 SKUs excluded from dollar rules. The accompanying data_health.md lists every gap and assumption; read it before acting on any number here.

2. Top 20 opportunities

Ranked by annual value × confidence × how easily it can actually be collected. Dollars and confidence are shown separately, so a benchmark-based estimate can never hide inside a headline total.

#	Customer	SKU	Cause	Conf	Annual low	Base	Per unit
1	C-0266	SKU-1360	Supplier cost increase not passed through	B	$74,613	$127,629	$41.63
2	C-0184	SKU-1355	Supplier cost increase not passed through	B	$39,441	$67,831	$44.25
3	C-0101	SKU-1359	Stale special price	B	$13,898	$23,857	$23.55
4	C-0055	SKU-1363	Stale special price	B	$23,367	$39,355	$107.82
5	C-0002	SKU-1367	Stale special price	B	$22,889	$38,393	$105.19
6	C-0240	SKU-1375	Below cost or below margin floor	B	$13,749	$69,303	$38.36
7	C-0206	SKU-1356	Stale special price	B	$12,981	$24,023	$9.73
8	C-0258	SKU-1357	Stale special price	B	$8,449	$14,736	$6.05
9	C-0213	SKU-1366	Stale special price	B	$13,646	$23,530	$64.47
10	C-0196	SKU-1361	Supplier cost increase not passed through	B	$4,820	$8,428	$20.83
11	C-0001	SKU-1373	Below cost or below margin floor	B	$5,323	$24,984	$48.03
12	C-0100	SKU-1350	Stale special price	B	$4,494	$7,540	$9.84
13	C-0183	SKU-1377	Below cost or below margin floor	A	$4,049	$8,928	$3.30
14	C-0151	SKU-1365	Stale special price	B	$4,870	$8,292	$2.64
15	C-0035	SKU-1358	Stale special price	B	$3,069	$5,411	$2.75
16	C-0042	SKU-1362	Stale special price	B	$4,023	$6,813	$17.78
17	C-0156	SKU-1032	Supplier cost increase not passed through	C	$2,742	$4,569	$0.60
18	C-0097	SKU-1354	Stale special price	B	$1,316	$2,522	$6.58
19	C-0027	SKU-1374	Below cost or below margin floor	B	$1,664	$8,902	$32.16
20	C-0144	SKU-1376	Below cost or below margin floor	A	$1,122	$2,492	$1.14

4 further findings are in the accompanying opportunities.csv.

3. Method, and what was deliberately not assumed

Rule version dist-rules-0.5.0. The same files and the same rule version reproduce this document exactly, figure for figure.

What was tested

Rule	What it looks for	Target price	Confidence
`cost_pass_through`	a confirmed supplier cost step-up where the customer's realized price did not follow	the customer's own pre-change price plus the cost increase, capped at the peer p60	B
`stale_price`	a price frozen for 180+ days while cost or the peer pack moved	peer p60 (base), p40 (low)	B
`low_margin`	realized margin below the 15% floor	cost / (1 - floor); low target uses the 8% floor	A below cost, B below floor

What was deliberately not assumed

No optimal price. Every target is a restoration of economics that already existed, or a percentile the customer's own peers already pay. No elasticity model, no willingness-to-pay estimate.
No best-case recovery. Targets are capped at the peer p60, never the highest peer price observed, and then discounted by the capture haircut.
No catalog volume. Annualization uses only units actually invoiced in the last 90 days for that exact customer and SKU. Where monthly volume swings more than a 0.75 coefficient of variation, the weakest recent month is used instead of the average.
No cross-unit comparison. SKUs sold in more than one unit of measure without a stated conversion are excluded rather than converted by guess.
No double counting. One dollar-bearing finding per customer x SKU; where two rules fired on the same relationship the weaker-evidenced one was dropped.

Thresholds that moved a number

Parameter	Value	Effect
`cost_change_rel_threshold` / `cost_change_abs_threshold`	3.0% / $0.10	smaller cost moves are treated as noise
`cost_confirm_receipts`	2	a new cost level needs this many consecutive receipts
`cost_noise_scatter_mult`	3.0x	a cost step must also exceed this multiple of the SKU's own receipt-to-receipt scatter
`passthrough_min_shortfall_frac`	50%	the customer must have absorbed at least this share of the increase
`stale_flat_price_cv`	0.015	how flat a price must be to count as frozen
`stale_min_gap_frac`	3%	minimum gap to the peer benchmark
`min_annualized_value_low`	$250	findings below this are not worth an operator's attention and are dropped
`capture_haircut_base` / `capture_haircut_low`	0.75 / 0.45	share of theoretical leakage assumed collectable

What was excluded

0 SKUs produced no dollars at all (none).
13 findings were suppressed as duplicates of a better-evidenced finding on the same customer and SKU.
22 candidate findings fell below the $250 value floor or the materiality gap.
0 source rows could not be parsed and were dropped; they are itemized in the data health report.

What this audit cannot see

Rebates, freight and other off-invoice economics unless they were in the purchase file. Where they were missing it is stated in the data health report.
Contract commitments. A price may be frozen for a good reason that lives in a document this audit never saw - which is exactly why the recommendation is review, not change.
Anything about customers or SKUs with no cost history.

4. Evidence

Every dollar above traces to the rows below. Each figure can be reproduced with a calculator; if one of them is wrong, this is where the disagreement will be.

1. C-0266 × SKU-1360 — Supplier cost increase not passed through

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-6069:1	2025-10-19	480	-	$358.4637	cost baseline $357.7708
purchases	RCV-6070:1	2025-11-17	480	-	$356.7829	cost baseline $357.7708
purchases	RCV-6071:1	2025-12-12	480	-	$356.8865	cost baseline $357.7708
purchases	RCV-6072:1	2026-01-10	480	-	$358.1578	cost baseline $357.7708
purchases	RCV-6073:1	2026-02-04	480	-	$401.3642	confirmed new cost $400.9993
purchases	RCV-6074:1	2026-02-28	480	-	$400.6343	confirmed new cost $400.9993
sales	INV-22778:1	2025-12-27	126	$459.3700	$357.3222	pre-change sale
sales	INV-22779:1	2026-01-08	126	$459.3700	$357.3222	pre-change sale
sales	INV-22780:1	2026-01-20	126	$459.3700	$357.3222	pre-change sale
sales	INV-22781:1	2026-02-01	126	$459.3700	$357.3222	pre-change sale
sales	INV-22784:1	2026-03-09	126	$459.3700	$400.9993	post-change sale
sales	INV-22785:1	2026-03-21	126	$459.3700	$400.9993	post-change sale
sales	INV-22786:1	2026-04-02	126	$459.3700	$400.9993	post-change sale
sales	INV-22787:1	2026-04-14	126	$459.3700	$400.9993	post-change sale
sales	INV-22788:1	2026-04-26	126	$459.3700	$400.9993	post-change sale
sales	INV-22789:1	2026-05-08	126	$459.3700	$400.9993	post-change sale
sales	INV-22790:1	2026-05-20	126	$459.3700	$400.9993	post-change sale
sales	INV-22791:1	2026-06-01	126	$459.3700	$400.9993	post-change sale

2. C-0184 × SKU-1355 — Supplier cost increase not passed through

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-5976:1	2025-10-16	240	-	$403.8576	cost baseline $403.2072
purchases	RCV-5977:1	2025-11-11	240	-	$403.0979	cost baseline $403.2072
purchases	RCV-5978:1	2025-12-12	240	-	$402.9028	cost baseline $403.2072
purchases	RCV-5979:1	2026-01-08	240	-	$403.7346	cost baseline $403.2072
purchases	RCV-5980:1	2026-02-02	240	-	$449.0402	confirmed new cost $448.8009
purchases	RCV-5981:1	2026-03-01	240	-	$448.5615	confirmed new cost $448.8009
sales	INV-20940:1	2025-12-09	84	$546.2600	$402.7696	pre-change sale
sales	INV-20941:1	2025-12-23	84	$546.2600	$402.7696	pre-change sale
sales	INV-20942:1	2026-01-06	84	$546.2600	$402.7696	pre-change sale
sales	INV-20943:1	2026-01-20	84	$546.2600	$402.7696	pre-change sale
sales	INV-20945:1	2026-02-17	84	$546.2600	$448.8009	post-change sale
sales	INV-20946:1	2026-03-03	84	$546.2600	$448.8009	post-change sale
sales	INV-20947:1	2026-03-17	84	$546.2600	$448.8009	post-change sale
sales	INV-20948:1	2026-03-31	84	$546.2600	$448.8009	post-change sale
sales	INV-20949:1	2026-04-14	84	$546.2600	$448.8009	post-change sale
sales	INV-20950:1	2026-04-28	84	$546.2600	$448.8009	post-change sale
sales	INV-20951:1	2026-05-12	84	$546.2600	$448.8009	post-change sale
sales	INV-20952:1	2026-05-26	84	$546.2600	$448.8009	post-change sale

3. C-0101 × SKU-1359 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-19623:1	2025-07-09	37	$239.8700	$187.5337	earliest sale at this price
sales	INV-19624:1	2025-07-19	37	$239.8700	$187.5337	earliest sale at this price
sales	INV-19654:1	2026-05-15	37	$239.8700	$210.7194	recent sale, same price
sales	INV-19655:1	2026-05-25	37	$239.8700	$210.7194	recent sale, same price
sales	INV-19656:1	2026-06-04	37	$239.8700	$210.7194	recent sale, same price
sales	INV-19657:1	2026-06-14	37	$239.8700	$210.7194	recent sale, same price
sales	INV-19658:1	2026-06-24	37	$239.8700	$210.7194	recent sale, same price
sales	INV-23279:1	2026-06-17	24	$267.1400	$210.7194	comparable customer, same SKU and size band
sales	INV-20146:1	2026-06-20	20	$264.6000	$210.7194	comparable customer, same SKU and size band
sales	INV-19492:1	2026-06-26	35	$263.3700	$210.7194	comparable customer, same SKU and size band
sales	INV-21242:1	2026-06-28	26	$265.1200	$210.7194	comparable customer, same SKU and size band

4. C-0055 × SKU-1363 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-18668:1	2025-07-04	20	$387.2200	$327.6970	earliest sale at this price
sales	INV-18669:1	2025-07-18	20	$387.2200	$327.6970	earliest sale at this price
sales	INV-18689:1	2026-04-24	20	$387.2200	$327.6970	recent sale, same price
sales	INV-18690:1	2026-05-08	20	$387.2200	$327.6970	recent sale, same price
sales	INV-18691:1	2026-05-22	20	$387.2200	$327.6970	recent sale, same price
sales	INV-18692:1	2026-06-05	20	$387.2200	$327.6970	recent sale, same price
sales	INV-18693:1	2026-06-19	20	$387.2200	$327.6970	recent sale, same price
sales	INV-18054:1	2026-06-08	17	$495.8900	$327.6970	comparable customer, same SKU and size band
sales	INV-23011:1	2026-06-13	33	$496.7700	$327.6970	comparable customer, same SKU and size band
sales	INV-17761:1	2026-06-19	28	$494.5900	$327.6970	comparable customer, same SKU and size band
sales	INV-20480:1	2026-06-28	33	$497.1500	$327.6970	comparable customer, same SKU and size band

5. C-0002 × SKU-1367 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-17762:1	2025-07-01	15	$479.4000	$379.4318	earliest sale at this price
sales	INV-17763:1	2025-07-13	15	$479.4000	$379.4318	earliest sale at this price
sales	INV-17788:1	2026-05-09	15	$479.4000	$379.4318	recent sale, same price
sales	INV-17789:1	2026-05-21	15	$479.4000	$379.4318	recent sale, same price
sales	INV-17790:1	2026-06-02	15	$479.4000	$379.4318	recent sale, same price
sales	INV-17791:1	2026-06-14	15	$479.4000	$379.4318	recent sale, same price
sales	INV-17792:1	2026-06-26	15	$479.4000	$379.4318	recent sale, same price
sales	INV-19956:1	2026-06-20	20	$594.5700	$379.4318	comparable customer, same SKU and size band
sales	INV-20288:1	2026-06-24	19	$589.4600	$379.4318	comparable customer, same SKU and size band
sales	INV-20985:1	2026-06-24	32	$594.2700	$379.4318	comparable customer, same SKU and size band
sales	INV-18184:1	2026-06-28	19	$597.0700	$379.4318	comparable customer, same SKU and size band

6. C-0240 × SKU-1375 — Below cost or below margin floor

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-6281:1	2025-05-02	48	-	$286.1621	cost level in force from 2025-05-02
purchases	RCV-6282:1	2025-05-28	48	-	$287.4996	cost level in force from 2025-05-02
sales	INV-22131:1	2026-04-10	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22132:1	2026-04-20	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22133:1	2026-04-30	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22134:1	2026-05-10	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22135:1	2026-05-20	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22136:1	2026-05-30	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22137:1	2026-06-09	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22138:1	2026-06-19	66	$299.0900	$286.8308	recent sale below floor
sales	INV-22139:1	2026-06-29	66	$299.0900	$286.8308	recent sale below floor

7. C-0206 × SKU-1356 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-21287:1	2025-07-12	116	$92.2700	$65.6578	earliest sale at this price
sales	INV-21288:1	2025-07-26	116	$92.2700	$65.6578	earliest sale at this price
sales	INV-21308:1	2026-05-02	116	$92.2700	$74.7356	recent sale, same price
sales	INV-21309:1	2026-05-16	116	$92.2700	$74.7356	recent sale, same price
sales	INV-21310:1	2026-05-30	116	$92.2700	$74.7356	recent sale, same price
sales	INV-21311:1	2026-06-13	116	$92.2700	$74.7356	recent sale, same price
sales	INV-21312:1	2026-06-27	116	$92.2700	$74.7356	recent sale, same price
sales	INV-20308:1	2026-06-17	111	$102.7400	$74.7356	comparable customer, same SKU and size band
sales	INV-22304:1	2026-06-20	71	$101.9800	$74.7356	comparable customer, same SKU and size band
sales	INV-20541:1	2026-06-21	72	$102.3800	$74.7356	comparable customer, same SKU and size band
sales	INV-23057:1	2026-06-24	58	$102.3500	$74.7356	comparable customer, same SKU and size band

8. C-0258 × SKU-1357 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-22554:1	2025-07-03	89	$89.7900	$57.8403	earliest sale at this price
sales	INV-22555:1	2025-07-13	89	$89.7900	$57.8403	earliest sale at this price
sales	INV-22586:1	2026-05-19	89	$89.7900	$63.8937	recent sale, same price
sales	INV-22587:1	2026-05-29	89	$89.7900	$63.8937	recent sale, same price
sales	INV-22588:1	2026-06-08	89	$89.7900	$63.8937	recent sale, same price
sales	INV-22589:1	2026-06-18	89	$89.7900	$63.8937	recent sale, same price
sales	INV-22590:1	2026-06-28	89	$89.7900	$63.8937	recent sale, same price
sales	INV-22883:1	2026-06-14	82	$96.8300	$63.8937	comparable customer, same SKU and size band
sales	INV-18512:1	2026-06-18	67	$96.7200	$63.8937	comparable customer, same SKU and size band
sales	INV-18577:1	2026-06-21	66	$96.3700	$63.8937	comparable customer, same SKU and size band
sales	INV-21937:1	2026-06-24	90	$96.3200	$63.8937	comparable customer, same SKU and size band

9. C-0213 × SKU-1366 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-21497:1	2025-07-17	24	$244.8500	$190.4804	earliest sale at this price
sales	INV-21498:1	2025-08-04	24	$244.8500	$190.4804	earliest sale at this price
sales	INV-21512:1	2026-04-13	24	$244.8500	$190.4804	recent sale, same price
sales	INV-21513:1	2026-05-01	24	$244.8500	$190.4804	recent sale, same price
sales	INV-21514:1	2026-05-19	24	$244.8500	$190.4804	recent sale, same price
sales	INV-21515:1	2026-06-06	24	$244.8500	$190.4804	recent sale, same price
sales	INV-21516:1	2026-06-24	24	$244.8500	$190.4804	recent sale, same price
sales	INV-18620:1	2026-06-07	18	$312.0200	$190.4804	comparable customer, same SKU and size band
sales	INV-18607:1	2026-06-26	24	$311.9000	$190.4804	comparable customer, same SKU and size band
sales	INV-23159:1	2026-06-26	34	$314.7900	$190.4804	comparable customer, same SKU and size band
sales	INV-22533:1	2026-06-27	40	$309.8700	$190.4804	comparable customer, same SKU and size band

10. C-0196 × SKU-1361 — Supplier cost increase not passed through

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-6083:1	2025-08-07	240	-	$196.7801	cost baseline $197.0360
purchases	RCV-6084:1	2025-09-02	240	-	$196.5614	cost baseline $197.0360
purchases	RCV-6085:1	2025-09-29	240	-	$197.7695	cost baseline $197.0360
purchases	RCV-6086:1	2025-10-27	240	-	$197.1063	cost baseline $197.0360
purchases	RCV-6087:1	2025-11-19	240	-	$217.6089	confirmed new cost $217.8691
purchases	RCV-6088:1	2025-12-18	240	-	$218.1292	confirmed new cost $217.8691
sales	INV-21151:1	2025-10-13	19	$271.3300	$197.2733	pre-change sale
sales	INV-21152:1	2025-10-25	19	$271.3300	$197.2733	pre-change sale
sales	INV-21153:1	2025-11-06	19	$271.3300	$197.2733	pre-change sale
sales	INV-21154:1	2025-11-18	19	$271.3300	$197.2733	pre-change sale
sales	INV-21157:1	2025-12-24	19	$271.3300	$217.8691	post-change sale
sales	INV-21158:1	2026-01-05	19	$271.3300	$217.8691	post-change sale
sales	INV-21159:1	2026-01-17	19	$271.3300	$217.8691	post-change sale
sales	INV-21160:1	2026-01-29	19	$271.3300	$217.8691	post-change sale
sales	INV-21161:1	2026-02-10	19	$271.3300	$217.8691	post-change sale
sales	INV-21162:1	2026-02-22	19	$271.3300	$217.8691	post-change sale
sales	INV-21163:1	2026-03-06	19	$271.3300	$217.8691	post-change sale
sales	INV-21164:1	2026-03-18	19	$271.3300	$217.8691	post-change sale

11. C-0001 × SKU-1373 — Below cost or below margin floor

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-6258:1	2025-05-02	24	-	$345.5913	cost level in force from 2025-05-02
purchases	RCV-6259:1	2025-06-08	24	-	$346.5383	cost level in force from 2025-05-02
sales	INV-17736:1	2026-04-07	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17737:1	2026-04-17	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17738:1	2026-04-27	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17739:1	2026-05-07	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17740:1	2026-05-17	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17741:1	2026-05-27	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17742:1	2026-06-06	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17743:1	2026-06-16	19	$359.1000	$346.0648	recent sale below floor
sales	INV-17744:1	2026-06-26	19	$359.1000	$346.0648	recent sale below floor

12. C-0100 × SKU-1350 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-19543:1	2025-07-02	28	$96.1200	$73.9951	earliest sale at this price
sales	INV-19544:1	2025-07-12	28	$96.1200	$73.9951	earliest sale at this price
sales	INV-19575:1	2026-05-18	28	$96.1200	$83.9153	recent sale, same price
sales	INV-19576:1	2026-05-28	28	$96.1200	$83.9153	recent sale, same price
sales	INV-19577:1	2026-06-07	28	$96.1200	$83.9153	recent sale, same price
sales	INV-19578:1	2026-06-17	28	$96.1200	$83.9153	recent sale, same price
sales	INV-19579:1	2026-06-27	28	$96.1200	$83.9153	recent sale, same price
sales	INV-18486:1	2026-06-18	24	$106.3400	$83.9153	comparable customer, same SKU and size band
sales	INV-23259:1	2026-06-24	37	$107.4700	$83.9153	comparable customer, same SKU and size band
sales	INV-19505:1	2026-06-25	35	$105.8800	$83.9153	comparable customer, same SKU and size band
sales	INV-21286:1	2026-06-30	41	$107.6500	$83.9153	comparable customer, same SKU and size band

13. C-0183 × SKU-1377 — Below cost or below margin floor

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-6326:1	2026-01-09	96	-	$8.9959	cost level in force from 2026-01-09
purchases	RCV-6327:1	2026-02-04	96	-	$9.0099	cost level in force from 2026-01-09
sales	INV-20922:1	2026-04-02	127	$7.2900	$9.0029	recent sale below floor
sales	INV-20923:1	2026-04-16	127	$7.2900	$9.0029	recent sale below floor
sales	INV-20924:1	2026-04-30	127	$7.2900	$9.0029	recent sale below floor
sales	INV-20925:1	2026-05-14	127	$7.2900	$9.0029	recent sale below floor
sales	INV-20926:1	2026-05-28	127	$7.2900	$9.0029	recent sale below floor
sales	INV-20927:1	2026-06-11	127	$7.2900	$9.0029	recent sale below floor
sales	INV-20928:1	2026-06-25	127	$7.2900	$9.0029	recent sale below floor

14. C-0151 × SKU-1365 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-20408:1	2025-07-13	129	$12.3900	$8.7196	earliest sale at this price
sales	INV-20409:1	2025-07-25	129	$12.3900	$8.7196	earliest sale at this price
sales	INV-20433:1	2026-05-09	129	$12.3900	$8.7196	recent sale, same price
sales	INV-20434:1	2026-05-21	129	$12.3900	$8.7196	recent sale, same price
sales	INV-20435:1	2026-06-02	129	$12.3900	$8.7196	recent sale, same price
sales	INV-20436:1	2026-06-14	129	$12.3900	$8.7196	recent sale, same price
sales	INV-20437:1	2026-06-26	129	$12.3900	$8.7196	recent sale, same price
sales	INV-20407:1	2026-06-10	72	$15.0100	$8.7196	comparable customer, same SKU and size band
sales	INV-22260:1	2026-06-15	109	$15.0200	$8.7196	comparable customer, same SKU and size band
sales	INV-22981:1	2026-06-19	49	$14.9900	$8.7196	comparable customer, same SKU and size band
sales	INV-21865:1	2026-06-27	90	$15.0900	$8.7196	comparable customer, same SKU and size band

15. C-0035 × SKU-1358 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-18292:1	2025-07-04	72	$26.0600	$19.4920	earliest sale at this price
sales	INV-18293:1	2025-07-14	72	$26.0600	$19.4920	earliest sale at this price
sales	INV-18324:1	2026-05-20	72	$26.0600	$22.1320	recent sale, same price
sales	INV-18325:1	2026-05-30	72	$26.0600	$22.1320	recent sale, same price
sales	INV-18326:1	2026-06-09	72	$26.0600	$22.1320	recent sale, same price
sales	INV-18327:1	2026-06-19	72	$26.0600	$22.1320	recent sale, same price
sales	INV-18328:1	2026-06-29	72	$26.0600	$22.1320	recent sale, same price
sales	INV-20754:1	2026-06-14	122	$29.0700	$22.1320	comparable customer, same SKU and size band
sales	INV-23368:1	2026-06-26	130	$28.7900	$22.1320	comparable customer, same SKU and size band
sales	INV-22468:1	2026-06-27	79	$29.1000	$22.1320	comparable customer, same SKU and size band
sales	INV-21595:1	2026-06-28	63	$29.0200	$22.1320	comparable customer, same SKU and size band

16. C-0042 × SKU-1362 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-18427:1	2025-07-08	18	$64.5600	$55.5732	earliest sale at this price
sales	INV-18428:1	2025-07-20	18	$64.5600	$55.5732	earliest sale at this price
sales	INV-18452:1	2026-05-04	18	$64.5600	$55.5732	recent sale, same price
sales	INV-18453:1	2026-05-16	18	$64.5600	$55.5732	recent sale, same price
sales	INV-18454:1	2026-05-28	18	$64.5600	$55.5732	recent sale, same price
sales	INV-18455:1	2026-06-09	18	$64.5600	$55.5732	recent sale, same price
sales	INV-18456:1	2026-06-21	18	$64.5600	$55.5732	recent sale, same price
sales	INV-21036:1	2026-06-11	16	$82.3000	$55.5732	comparable customer, same SKU and size band
sales	INV-19389:1	2026-06-17	34	$82.9500	$55.5732	comparable customer, same SKU and size band
sales	INV-17995:1	2026-06-19	43	$82.8600	$55.5732	comparable customer, same SKU and size band
sales	INV-19769:1	2026-06-29	32	$82.8200	$55.5732	comparable customer, same SKU and size band

17. C-0156 × SKU-1032 — Supplier cost increase not passed through

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

Caveats: peer_band_widened target_above_peer_p60

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-1185:1	2025-06-28	24	-	$67.6821	cost baseline $67.5820
purchases	RCV-1186:1	2025-07-30	24	-	$67.4246	cost baseline $67.5820
purchases	RCV-1187:1	2025-08-25	24	-	$67.4354	cost baseline $67.5820
purchases	RCV-1188:1	2025-09-22	24	-	$67.7192	cost baseline $67.5820
purchases	RCV-1189:1	2025-10-20	24	-	$70.9021	confirmed new cost $71.0038
purchases	RCV-1190:1	2025-11-17	24	-	$71.1054	confirmed new cost $71.0038
sales	INV-13848:2	2025-09-09	176	$93.3900	$67.6154	pre-change sale
sales	INV-13849:1	2025-09-16	390	$93.2900	$67.6154	pre-change sale
sales	INV-13850:1	2025-09-21	326	$93.3700	$67.6154	pre-change sale
sales	INV-13855:1	2025-10-10	355	$96.3800	$67.6154	pre-change sale
sales	INV-13862:2	2025-11-22	246	$96.4300	$71.0038	post-change sale
sales	INV-13864:4	2025-12-06	278	$96.3700	$71.0038	post-change sale
sales	INV-13872:3	2026-02-17	244	$92.3600	$66.6823	post-change sale

18. C-0097 × SKU-1354 — Stale special price

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
sales	INV-19436:1	2025-07-04	14	$99.5600	$76.2327	earliest sale at this price
sales	INV-19437:1	2025-07-14	14	$99.5600	$76.2327	earliest sale at this price
sales	INV-19468:1	2026-05-20	14	$99.5600	$82.7484	recent sale, same price
sales	INV-19469:1	2026-05-30	14	$99.5600	$82.7484	recent sale, same price
sales	INV-19470:1	2026-06-09	14	$99.5600	$82.7484	recent sale, same price
sales	INV-19471:1	2026-06-19	14	$99.5600	$82.7484	recent sale, same price
sales	INV-19472:1	2026-06-29	14	$99.5600	$82.7484	recent sale, same price
sales	INV-20262:1	2026-06-16	43	$106.9100	$82.7484	comparable customer, same SKU and size band
sales	INV-23309:1	2026-06-21	28	$106.4100	$82.7484	comparable customer, same SKU and size band
sales	INV-18291:1	2026-06-30	23	$106.6000	$82.7484	comparable customer, same SKU and size band
sales	INV-19743:1	2026-06-30	24	$106.4800	$82.7484	comparable customer, same SKU and size band

19. C-0027 × SKU-1374 — Below cost or below margin floor

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-6270:1	2025-05-02	480	-	$247.6556	cost level in force from 2025-05-02
purchases	RCV-6271:1	2025-06-11	480	-	$246.9762	cost level in force from 2025-05-02
sales	INV-18087:1	2026-04-03	13	$258.8000	$247.3159	recent sale below floor
sales	INV-18088:1	2026-04-17	13	$258.8000	$247.3159	recent sale below floor
sales	INV-18089:1	2026-05-01	13	$258.8000	$247.3159	recent sale below floor
sales	INV-18090:1	2026-05-15	13	$258.8000	$247.3159	recent sale below floor
sales	INV-18091:1	2026-05-29	13	$258.8000	$247.3159	recent sale below floor
sales	INV-18092:1	2026-06-12	13	$258.8000	$247.3159	recent sale below floor
sales	INV-18093:1	2026-06-26	13	$258.8000	$247.3159	recent sale below floor

20. C-0144 × SKU-1376 — Below cost or below margin floor

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

Source	Row	Date	Qty	Unit price	Landed cost	Note
purchases	RCV-6308:1	2025-12-19	240	-	$3.1680	cost level in force from 2025-12-19
purchases	RCV-6309:1	2026-01-11	240	-	$3.1694	cost level in force from 2025-12-19
sales	INV-20346:1	2026-04-14	120	$2.5900	$3.1687	recent sale below floor
sales	INV-20347:1	2026-04-28	120	$2.5900	$3.1687	recent sale below floor
sales	INV-20348:1	2026-05-12	120	$2.5900	$3.1687	recent sale below floor
sales	INV-20349:1	2026-05-26	120	$2.5900	$3.1687	recent sale below floor
sales	INV-20350:1	2026-06-09	120	$2.5900	$3.1687	recent sale below floor
sales	INV-20351:1	2026-06-23	120	$2.5900	$3.1687	recent sale below floor

Generated from sales_lines.csv and purchase_lines.csv by rule version dist-rules-0.5.0. No figure on this page was produced by a language model; every one is deterministic arithmetic over the two files supplied, and the evidence tables above are the source rows behind each.