🚨 Below-cost selling detected: Smith Supplies Corp. — the product's largest customer — bought 897 of the 976 units sold in the last 6 months at an average $157.95, which is $8.64 below the $166.59 unit cost: roughly −$7,750 of negative margin. The blended 6.9% product margin is being carried entirely by list-price buyers (Camimbo, Rhynyx, Pixoboo at $450–500). Before chasing cost wedges, fix this price.
💡 Where the cost lives: only $62.54 (37.5%) is purchased material — $104.06 is value-add across 5 build stages. Largest part: the $19 solar panel. Hot spot: FRM200 frame value-add trending +10.1% (+$4.88/unit). At ~1,950 units/yr, that's $9,528/yr — and it cuts the already-thin margin from 6.9% to 4.2%. Toggle "Material only" to see just the buy-side exposure.
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Margin bridge — one unit at realized ASP
MAT $62.54
VALUE-ADD $104.06
$12.34
ASP $178.93 (976 units, 6 mo)margin 6.9%
Cost consumes 93.1% of realized price. If FRM200 drift holds, margin → 4.2%.
Color = cost drift
−10%stable+10%
Purchased part ≈ standard cost
Running above standard / trend
Value-add (labor/OH)
Leaf components — sorted by extended $
| Part | Qty | Ext $ | Drift |
|---|---|---|---|
| FSP200 | 1 | 19.00 | 0% |
| ENC200 | 1 | 12.00 | 0% |
| QFP200 | 2 | 10.00 | 0% |
| BLD200 | 3 | 8.25 | 0% |
| PCB200 | 1 | 7.22 | 0% |
| RES200 | 10 | 2.50 | 0% |
| COL200 | 9 | 2.43 | 0% |
| CAP200 | 5 | 1.00 | 0% |
| FWH200 | 1 | 0.11 | 0% |
| WIR200 | 1 | 0.03 | 0% |
Realized price by customer (6 mo)
| Customer | Units | ASP | vs cost |
|---|---|---|---|
| Smith Supplies Corp. | 897 | 157.95 | −8.64 |
| Forex Customer UK | 40 | 366.30 | +199.71 |
| Camimbo Limited | 24 | 450.00 | +283.41 |
| Rhynyx Associates | 7 | 500.00 | +333.41 |
| Pixoboo Ltd. | 6 | 500.00 | +333.41 |
| Others (2) | 2 | 500.00 | +333.41 |