Watch what three different breakeven points do when you change a single decision — or apply a market shock in one click.
Free Demo
This sample business reports R950 250 profit — and is R49 301 short of survival.
Drag the levers. Find the gap. Every control below is live on the sample company data.
Model dataFull version: export & import your model as portable JSON · bake your data permanently into your own HTML file
Wtd C/S Ratio
—%
from mix table
Total revenue
R—
from mix table
Budget BEP
R—
accrual assumption
Cash BEP
R—
after collection loss
Survival BEP
R—
after maintenance + stock
True safety margin
—
vs survival BEP
Boardroom Scenarios
Three pre-built scenarios — click a slot, then Load · saving your own is a Foundation feature
Select a slot · name it · save the current model state · switch instantly during your board presentation
FC
Fixed Cost Structure
Name each cost element · set value or drag slider · uncheck to zero out
Total: R0
▼
Cost element
Amount (R)
Adjust
% of total
Active
Total fixed costs
R0
CS
Product & Segment Mix
Revenue is owned here · C/S ratio per line · weighted average feeds all three lenses
Wtd avg: —% | Rev: R0
▼
%e.g. type 80 → Apply to model a 20% market contraction from tariffs or external shock
Product / segment
Revenue (R)
C/S %
C/S ratio slider
Contribution
On
Totals / weighted avg
R0
—%
R0
WI
What-If Engine — Current Year Levers
The tables above are the prior year · these four decisions create the current year · your table data is never altered
Δ Profit: R0
▼
Sales volume change0%
Selling price change0%
Variable cost change0%
Fixed cost changeR0
Volume moves units — C/S ratio holds. Price moves revenue only — C/S shifts. Variable cost moves the cost line — C/S shifts. Fixed cost moves in rand — the slider spans ±50% of prior-year fixed costs so it works at any data scale.
Dimension
Prior year
Current year
Divergence
Revenue
—
—
—
Weighted C/S ratio
—
—
—
Accrual profit
—
—
—
Survival BEP
—
—
—
True safety margin
—
—
—
Profit divergence decomposed — which decision does the work
Total profit divergence — the four effects sum exactlyR0
Income statement clock — accrual profit
—
vs prior year
Cash reality clock — true safety margin
—
vs prior year · after collection, maintenance & stock levers
Move a lever to see whether the two clocks agree — most boardroom mistakes live where they don't.
Cash conversion reality
Cash collection rate85%
Experian data slot — sector collection benchmarks plug in hereOf every R100 invoiced, R85 arrives as cash. R15 is lost to slow payers & bad debt.
Capital maintenance obligation
Maintenance as % of revenue12%
The Eskom lever — capex before any fixed overhead is touchedR0 must leave as capital investment before fixed costs can begin to be covered.
Stock absorption trap
Stock build (+) or release (−) vs sales0%
The warehouse lever — profit you can report, cash you can't touchProduction runs level with sales — no cash absorbed, no profit distortion.
Budget BEP (accrual)
Cash BEP (after collection loss)
Survival BEP (after maintenance & stock absorption)
True safety margin
Revenue barContribution bandProfit zoneFixed cost holeDivergence zone
Divergence Quantifier — what the budget is hiding
Lens 1 — Budget BEP
R—
Accrual assumption
Lens 2 — Cash BEP
R—
After collection loss
Lens 3 — Survival BEP
R—
After maintenance + stock absorption
Accrual fiction gap
—
Budget BEP vs Cash BEP — the collection gap
True exposure gap
—
Budget BEP vs Survival BEP — full divergence
Phantom profit in stock
—
Fixed overhead capitalised into closing inventory — reported as profit, never received as cash
Populate the Fixed Cost and Product Mix tables above to begin.
Budget BEP = Fixed Costs ÷ Wtd C/S RatioCash BEP = Fixed Costs ÷ (C/S × Collection Rate)Survival BEP = (Fixed Costs + Capex ± Stock Movement) ÷ (C/S × Collection Rate)Stock Movement = Build (+) / Release (−) % × Variable Cost Ratio × Revenue
Boardroom scenarios: To model a branch closure — uncheck the branch cost lines in the Fixed Cost table, and zero the branch revenue in the Mix table. To model a new capital project — add a depreciation line in the Fixed Cost table and a new segment row with the project's contribution in the Mix table. To model a tariff or market shock — use the Scale All button in the Mix table and type your contraction percentage. To model an overproduction habit — drag the Stock absorption slider to the percentage by which production chronically runs ahead of sales, and watch the Survival BEP move while phantom profit accumulates in the divergence panel. Drag it negative to model a stock release: cash eases for one year while reported profit is suppressed by the overhead flowing out of opening stock. All three lenses respond simultaneously.
That part belongs to the full D-LENS™
You tried: —
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Everything you can drag in this demo — all seven levers, the market shock, the three lenses — stays free. The full edition adds your data, saved scenarios, export and a file you own.