Breaks unit economics down per product, service, or client: revenue minus direct costs into a contribution-margin ranking, allocated overhead into net margin, a price floor per unit, a push/fix/kill mix analysis, and three pricing moves with quantified margin impact. Use when the user says "revenue is up but profit isn't", "which clients actually make us money", "should we raise prices", "what should we stop selling", or pastes a sales and cost export.