← Back to Cover
	SENSITIVITY ANALYSIS
	ONE-WAY SENSITIVITY: TLC IMPACT OF +/- 10%, 20%, 30% CHANGE
	Base TLC ($/unit):	$84.95
	Cost Driver	-30%	-20%	-10%	Base	10%	20%	30%
	Production Cost (COGS)	$69.09	$74.38	$79.67	$84.95	$90.24	$95.53	$100.81
	Inbound Freight (Plt>DC)	$84.10	$84.38	$84.67	$84.95	$85.24	$85.53	$85.81
	DC Handling & Storage	$79.70	$81.45	$83.20	$84.95	$86.70	$88.46	$90.21
	Outbound Freight (DC>Cust)	$84.42	$84.60	$84.78	$84.95	$85.13	$85.31	$85.49
	Import Duties	$84.86	$84.89	$84.92	$84.95	$84.98	$85.01	$85.05
	Insurance & Compliance	$84.87	$84.90	$84.93	$84.95	$84.98	$85.01	$85.03
	Inventory Carrying Cost	$84.84	$84.88	$84.92	$84.95	$84.99	$85.03	$85.06
	Overhead Allocation	$82.25	$83.15	$84.05	$84.95	$85.85	$86.75	$87.66
	TORNADO CHART DATA: TLC RANGE BY DRIVER (+/- 20%)
	Cost Driver	Low (-20%)	High (+20%)	Range Width	% of Base TLC
	Production Cost (COGS)	$74.38	$95.53	$21.15	24.9%
	Inbound Freight (Plt>DC)	$84.38	$85.53	$1.15	1.3%
	DC Handling & Storage	$81.45	$88.46	$7.00	8.2%
	Outbound Freight (DC>Cust)	$84.60	$85.31	$0.72	0.8%
	Import Duties	$84.89	$85.01	$0.12	0.1%
	Insurance & Compliance	$84.90	$85.01	$0.11	0.1%
	Inventory Carrying Cost	$84.88	$85.03	$0.15	0.2%
	Overhead Allocation	$83.15	$86.75	$3.60	4.2%
	BREAKEVEN ANALYSIS
	Metric	Current Value	Breakeven Threshold	Margin to Breakeven	Risk Level
	Avg Selling Price vs TLC	$89.99	$84.95	5.6%	High
	Max Freight Rate Increase	$2.33	$3.49	50.0%	Medium
	Max Duty Rate Increase	$0.30	N/A (duties are small component)	-	Low
	Min Utilization Rate	60.0%	50.0%	10.0%	Low
	FX Breakeven (USD strength)	0.0%	15.0%	15.0%	Medium
	Note: Sensitivity shows TLC impact of changing individual cost drivers. Tornado data shows range width for +/-20% changes. Breakeven thresholds indicate margin of safety.