{
  "updated": "2026-10-27",
  "kind": "authored synthetic worked example",
  "native_runtime_verified": false,
  "proof_scope": "Defined arithmetic expectations only; runtime and own-data checks are separate receipts.",
  "sample": "/examples/finance-dashboard/sample.csv",
  "title": "Finance dashboard example: revenue and direct cost",
  "row_grain": "category-month",
  "fields": [
    [
      "Period",
      "Reporting month in YYYY-MM format; all rows use the same illustrative reporting basis. Your own CSV may use numeric periods, YYYY-MM or YYYY-MM-DD; Q1/Q2 labels are not supported."
    ],
    [
      "Department",
      "Product or Services, the synthetic department to which revenue and direct cost belong."
    ],
    [
      "Revenue",
      "Recognized revenue in illustrative currency units at department-month grain."
    ],
    [
      "Cost",
      "Direct cost associated with that department-month revenue; excludes operating expenses, tax and financing."
    ]
  ],
  "metrics": [
    {
      "name": "Revenue",
      "formula": "SUM(Revenue)",
      "value": "345,000",
      "definition": "Add the six department-month revenue values."
    },
    {
      "name": "Direct cost",
      "formula": "SUM(Cost)",
      "value": "228,000",
      "definition": "Add direct costs for the same six rows."
    },
    {
      "name": "Gross profit",
      "formula": "SUM(Revenue) − SUM(Cost)",
      "value": "117,000",
      "definition": "345,000 − 228,000; this sample excludes other expense categories."
    },
    {
      "name": "Gross margin",
      "formula": "100 × (SUM(Revenue) − SUM(Cost)) / SUM(Revenue)",
      "value": "33.91%",
      "definition": "117,000 / 345,000 × 100 = 33.913043…%, rounded to two decimals; undefined at zero revenue."
    }
  ],
  "worked": "Revenue is 100,000 in January, 115,000 in February and 130,000 in March. Direct cost is 66,000, 76,000 and 86,000 respectively. Product revenue totals 240,000 and Services revenue 105,000, reconciling to 345,000.",
  "rows": [
    {
      "Period": "2026-01",
      "Department": "Product",
      "Revenue": "70000",
      "Cost": "42000"
    },
    {
      "Period": "2026-01",
      "Department": "Services",
      "Revenue": "30000",
      "Cost": "24000"
    },
    {
      "Period": "2026-02",
      "Department": "Product",
      "Revenue": "80000",
      "Cost": "48000"
    },
    {
      "Period": "2026-02",
      "Department": "Services",
      "Revenue": "35000",
      "Cost": "28000"
    },
    {
      "Period": "2026-03",
      "Department": "Product",
      "Revenue": "90000",
      "Cost": "54000"
    },
    {
      "Period": "2026-03",
      "Department": "Services",
      "Revenue": "40000",
      "Cost": "32000"
    }
  ]
}