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Single-SKU Full-Lifecycle P&L Model ​

Input Bill of Materials (BOM) costs and pricing parameters to calculate per-unit gross margin, net margin, and break-even point in real time.

💰 Single-SKU Full-Lifecycle P&L Model (with BEP & net margin)

Strictly aligned with the 07.06 single-SKU P&L model: computes channel shipment gross profit, per-unit EBIT net margin, and the break-even point (BEP) of the upfront fixed investment.

📝 Cost & Expense Inputs (USD)

📊 Core Financial Metrics & Gate Diagnostics

Actual net revenue
$367.08
Landed cost (Landed)
$137.00
Channel shipment gross margin (Gross Margin)
42.6%
Per-unit gross profit: $156.52
✓ On target: meets the GR1/GR2 hardware gross-margin floor
Basis A · BOM as % of MSRP: 26.3% · ✓ Pass: BOM ≤28% of MSRP, meets the GR2 mass-production band
Per-unit EBIT net margin (EBIT Margin, % of MSRP)
18.5%
Per-unit EBIT net profit: $73.69
As % of net revenue: 20.1%
🟢 Healthy: net margin ≥15.0%
Break-even units (BEP)
≈789 units
Per-unit marginal contribution: $88.69 ｜ Stocking safety multiple: 1.27×

User Guide ​

  1. MSRP (Manufacturer's Suggested Retail Price) — Official product pricing
  2. BOM (Bill of Materials) material cost — Total cost of all components and materials
  3. FOB (Free on Board) ex-factory price — Factory price including processing fees and profit
  4. Landed Cost — Total cost including freight, tariffs, and insurance
  5. Platform commission rate — Commission percentage charged by the e-commerce platform (e.g., Amazon 15%)
  6. First-batch stock-up quantity — First-batch production quantity

Calculation Logic ​

  • Actual selling price = MSRP × 0.85 (assuming a 15% discount)
  • Platform commission = Actual selling price × Commission rate
  • Per-unit gross profit = Actual selling price - Landed Cost - Platform commission
  • Gross margin rate = Per-unit gross profit ÷ Actual selling price × 100%

Reference Documents ​

huajun.wang Smart Hardware GTM Playbook · Methodology

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