Q2 revenue and cost review.
Revenue grew. Delivery costs rose faster. Here is what needs a closer look.
Illustrative report for a fictional engagement. Prepared as an evaluation example, not generated from a recorded product run or approved by a real customer.
01 · The finding
Revenue increased by $200,000, from $1,000,000 to $1,200,000. Delivery costs increased by $210,000, from $600,000 to $810,000. Gross profit decreased by $10,000 and gross margin fell from 40% to 32.5%.
02 · Check the calculation
| Measure | Calculation | Result |
|---|---|---|
| Revenue growth | ($1.20m − $1.00m) / $1.00m | 20% |
| Delivery-cost growth | ($810k − $600k) / $600k | 35% |
| Q1 gross margin | $400k / $1.00m | 40% |
| Q2 gross margin | $390k / $1.20m | 32.5% |
| Margin change | 32.5% − 40% | −7.5 percentage points |
Source: download source figures (CSV), Q1 2026 and Q2 2026 rows. All figures are fictional USD amounts.
03 · The review question
What explains the increase in delivery costs? The source establishes the change, but not its cause. Request a cost breakdown and confirm the relevant drivers before giving advice.
04 · Before delivery
Confirm the source version, check the calculation, and record the review decision. In a live engagement, share only with authorized recipients and keep the preparation material appropriately restricted.
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