Governed Functions

One way to calculate customer margin.

Customer margin, the EBITDA bridge, gross-to-net, the P&L itself: agreed once, written down as something the engine executes, and called by every answer, view and pack. There is no second version to reconcile against.

Agreed once

The argument about what customer margin means happens once, with a named owner who settles it. After that it is not a matter of opinion.

Called everywhere

Chat answers, review packs, board views, the bank pack. All the same definition, computed by the same engine. Nothing to reconcile because nothing diverged.

Dated, so history holds

Changing a definition creates a new version with a date and an owner. Numbers you already published still mean what they meant.

One way of reading a P&L

Gross-to-net is where most companies quietly keep four answers. Agreeing the ladder once, with the same lines in the same order everywhere, is worth more than any single number on it.

Gross sales100.0
Trade discounts−8.4
Volume rebates−3.1
Returns & credits−1.2
Freight allowances−0.9
Net revenue86.4
  • Customer margin
  • EBITDA bridge
  • Gross-to-net
  • Contribution margin
  • The P&L view
  • Unit economics
  • Working-capital days
Governed Functions

One definition. Every number.

Start with the three definitions your last two reviews spent time reconciling.