Sample report — fictional composite client for illustration only
360 Business Diagnostic

360 Diagnostic Report —
Solara Home Pty Ltd

Prepared for
Maria T., Founder & Director (fictional)
Engagement
Growth 360 · Full-day on-site assessment
Prepared by
Eleonora Shapiro, Margin & Co
Status
Sample — illustrative figures
Executive summary

Revenue grew 22% last year. Net profit fell 31%.
This report explains why — and what to do about it, in order.

Solara Home is a Sydney homewares brand selling through three channels: a Shopify store, a Marrickville showroom, and a wholesale channel supplying independent retailers. Sixteen staff, founder-led, revenue of $3.2M. The founder’s own summary at intake: “Every year we sell more, and every year I take home less. I can’t see where it’s going.”

Revenue (FY)
$3.2M · +22% YoY
Net profit
$146k · −31% YoY
Team
16 staff · founder-led
Channels
DTC · showroom · wholesale
The central finding

Solara does not have a profit problem. It has a channel problem wearing a profit costume. The fastest-growing channel — wholesale — is also the lowest-margin and slowest-paying, so every dollar of growth is funded by the two profitable channels and by the founder’s cash. Because reporting shows one blended P&L, this has been invisible for at least two years. Every other issue in this report — the cash pressure, the founder’s workload, the warehouse strain — flows downstream from this one structural fact.

The six dimensions at a glance

Where the business is sound, strained, and critical.

01 · Financial
Critical
No channel visibility; cash forecast is the bank balance.
02 · People
Strained
Capable team, but every decision routes through the founder.
03 · Structure
Strained
Three systems that don’t talk; nothing documented.
04 · Operations
Strained
Double-handling and a returns backlog absorbing capacity.
05 · Commercial
Critical
Wholesale terms and discounting are consuming the margin.
06 · Direction
Sound, unstated
The founder’s instincts are right — they’re just not written down or resourced.
Findings by dimension

What we found — and what your team told us
that the reports could not.

01FinancialCritical

The blended gross margin of 47% is an average of three very different businesses, and averaging them hides the problem.

Margin by channel: DTC runs at 58% gross margin, the showroom at 51%, wholesale at 27% — before freight and payment terms. Wholesale grew from 19% to 34% of revenue in two years, which fully explains the profit decline. Nobody had ever seen these three numbers side by side.

Cash blindness: The “cash flow forecast” is the bank balance checked each morning. Wholesale customers pay on 60-day terms while suppliers require 30; the business permanently finances a ~$210k gap and experiences it as inexplicable tightness.

Advertising unallocated: $23k/month of ad spend is reported as one line against total revenue, though it drives DTC only. Measured properly, DTC’s true contribution is lower than assumed — and wholesale’s is worse.

Root cause → a reporting structure built for a single-channel business the company stopped being three years ago.
02PeopleStrained

The team is capable and loyal. The organisational design makes them wait.

Sixteen people, one decision-maker: Fourteen staff effectively report to the founder. In one observed morning, she was interrupted 19 times for approvals a team lead could own — pricing exceptions, stock substitutions, refund calls.

The vacant role everyone works around: The operations manager position has been empty for seven months. Its responsibilities were absorbed by the founder and the warehouse lead, which is why both describe themselves as “always behind.”

“We could fix half of this ourselves. We just don’t have the authority to, so everything queues for Maria.” — Warehouse lead, staff interview
Root cause → growth outpaced delegation; the structure still assumes a founder who can see everything.
03StructureStrained

Three core systems — Shopify, Xero, and a spreadsheet for inventory — operate as islands, reconciled by hand.

Manual bridging: Customer service spends ~2 hours daily re-keying wholesale orders from email into Shopify, then adjusting the inventory sheet. Every hand-off is an error opportunity; we found 3 stock discrepancies in the single day observed.

Nothing documented: No process exists in writing. Onboarding a new hire takes “about three months of shadowing” per the showroom manager — a direct tax on every future hire.

Root cause → tools were added one urgency at a time; nobody has owned the system as a whole.
04OperationsStrained

Work moves, but it moves twice. The warehouse walk revealed what the order data could not.

Double-handling: When warehouse bins run empty, staff pick from showroom display stock, then restock the showroom later — roughly 1 in 7 orders is touched twice. This is a symptom of the inventory spreadsheet, not a warehouse failing.

Returns backlog: Returns sit un-processed for an average of 11 days, holding ~$18k of resaleable stock out of circulation at any time and generating “where is my refund” tickets that consume customer service.

“I’ve been saying for a year that we pick everything twice. It’s just how it works now.” — Warehouse staff member, floor conversation
Root cause → an inventory system that can’t show one true stock position across three channels.
05CommercialCritical

The commercial model rewards the wrong growth. Two mechanisms are quietly consuming the margin the other channels earn.

The flagship customer problem: The largest wholesale account is 17% of total revenue at the lowest negotiated price tier, on 60-day terms, with free freight. On full allocation of costs it contributes approximately nothing. It is also the account the business is proudest of.

Discount culture on DTC: 31% of online orders carry a discount code, averaging 18% off — codes created for past campaigns that were never switched off and now circulate on coupon sites. Estimated margin surrendered: $75k–$95k per year.

The hero range is starved: The top product line delivers 38% of revenue at the best margin in the catalogue — and was out of stock for a combined six weeks last year because reordering is manual and cash was tied up in wholesale receivables.

Root cause → growth was pursued by channel opportunity, never tested against channel profitability.
06DirectionSound, unstated

This is the strongest dimension — which is unusual, and worth saying plainly.

The instinct is correct: Unprompted, the founder described wanting “fewer, better wholesale accounts and a stronger direct brand.” That is precisely what the numbers support. The strategy exists — in her head, unwritten, unresourced, and overridden daily by whoever emails loudest.

Growth readiness: The $5M ambition is achievable, but not by scaling the current model — scaling it would scale the losses. Readiness depends on completing priorities 1–3 below first.

Root cause → nothing to fix in the thinking; everything to fix in translating it into structure and rules.
Priorities

Five priorities, ranked by financial impact.
The order matters more than the list.

1
Reset wholesale terms and pricing

Re-price the wholesale tier to a 38% minimum gross margin, move new accounts to 30-day terms, and renegotiate the flagship account with a prepared walk-away position. Losing it outright would reduce revenue 17% and reduce profit almost nothing.

$95k–$140k
Margin / yr
2
Kill the zombie discounts

Audit and expire all legacy discount codes, cap sitewide promotions to two planned windows per year, and replace always-on discounting with a first-order offer that protects repeat-purchase margin.

$75k–$95k
Margin / yr
3
Build channel-level reporting

A monthly three-column P&L — DTC, showroom, wholesale — with allocated advertising and freight, plus a one-page weekly flash: cash position, receivables over 45 days, stock of the hero range. This is the instrument panel every other priority is flown by.

Enabling
Makes 1, 2, 5 measurable
4
Fill the operations manager role — and delegate to it

Hire or promote into the vacant role with written authority over warehouse, returns, and inventory decisions. The measurable target: reduce founder interruptions from ~19/day to under 5, releasing her time for priorities 1 and 2 — which only she can execute.

Founder capacity
Unlocks execution
5
One inventory truth

Replace the spreadsheet with inventory management connected to Shopify and Xero, giving one live stock position across all three channels. Ends the double-picking, the re-keying, and the hero-range stockouts at the source.

$40k–$60k
Labour + lost sales / yr
The 90-day action plan

Sequenced for one founder with a full-time job.
Nothing here assumes spare capacity that does not exist.

Days 1–30 · See clearly, stop the bleedingMonth one
→ Expire all legacy discount codes; announce two planned promotion windows for the year — owner: founder · effort: half a day
→ Build the channel P&L template and the weekly one-page flash report — owner: bookkeeper, with Margin & Co template
→ Set the new wholesale price list and minimum-margin rule for all new accounts — owner: founder
→ Clear the returns backlog in one dedicated blitz; set a 48-hour processing standard — owner: warehouse lead
Days 31–60 · Renegotiate and delegateMonth two
→ Renegotiate the flagship wholesale account: new pricing, 30-day terms, freight contribution — with a modelled walk-away position prepared in advance — owner: founder, briefed and rehearsed
→ Open the operations manager hire (or confirm internal promotion of the warehouse lead) with a written authority charter — owner: founder
→ Migrate the two mid-tier wholesale accounts to the new terms at renewal — owner: founder
→ Select the inventory platform and map the migration — owner: incoming ops manager
Days 61–90 · Systemise and lock inMonth three
→ Go live on connected inventory; retire the spreadsheet — owner: ops manager
→ Set automated reorder points on the hero range — it does not stock out again — owner: ops manager
→ Document the five core processes (order, returns, wholesale onboarding, receiving, promotion setup) — owner: ops manager, one per week
→ Review month-two channel P&L against this report’s estimates; adjust priorities for the next quarter — owner: founder, with advisor
How this was built

One full day inside the business.
Every figure traced to a source.

What we reviewed before arriving
  • Two years of P&L, balance sheet, and aged receivables
  • Shopify sales, discount, and returns exports
  • Wholesale price lists, terms, and top-ten account history
  • Supplier invoices, freight costs, and ad spend by month
What we did on-site
  • Walked the warehouse and showroom; observed a full order cycle
  • Structured conversations with 7 of 16 staff across every function
  • Two working sessions with the founder, start and end of day
  • Cross-checked every staff claim against the data before including it
What happens next

This report is discussed, not delivered.

Every 360 Diagnostic closes with a 90-minute strategy session where we walk through each finding, challenge anything you disagree with, and leave with the 90-day plan owned — task by task — by named people. The diagnostic finds what needs to change. The session is where the change gets decided.

Margin & Co · Eleonora Shapiro · Sydney, Australia · ABN 27 699 080 156
Confidential when prepared for a real client · This sample uses a fictional composite business

This is what a fictional business receives.
Imagine what yours would show.

Every figure above was invented. Yours will not be. Book a free 30-minute Fit Call and we will tell you honestly whether the 360 Diagnostic is right for your business.

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