PRESENTER CONTROLS: DO NOT ATTACH THIS FILE TO EITHER PRODUCT
These are deterministic input answers, not captured Copilot or Cowork outputs.
All data is fictional. Product rehearsal is pending.

FINANCE: NZD, one month of August, not YTD
Metric | August 2025 actual | August 2026 budget | August 2026 actual
Revenue | 3,000,000 | 3,300,000 | 3,400,000
Cost of sales | 1,940,000 | 2,112,000 | 2,297,000
Gross profit | 1,060,000 | 1,188,000 | 1,103,000
Operating costs | 700,000 | 760,000 | 810,000
EBITDA | 360,000 | 428,000 | 293,000
Gross margin | 35.3333% | 36.0000% | 32.4412%
Revenue YoY: +400,000, +13.3333%.
EBITDA YoY: -67,000, -18.6111%.
YoY EBITDA bridge: 360,000 + 43,000 gross profit - 110,000 operating costs = 293,000.
Budget EBITDA bridge: 428,000 - 85,000 gross profit - 50,000 operating costs = 293,000.
Actual minus budget by channel, gross profit: Retail -45,000; Wholesale -11,000; Online -25,000; Export -4,000.
Actual minus budget by department, operating costs: Operations +40,000; Technology +30,000; Marketing -20,000; all others zero.
Wholesale: actual revenue share 32.3529%; budget share 27.2727%; actual margin 17%; budget margin 22%.
Do not infer freight rates, staffing changes, supplier reasons or causality from these values.
Optional sensitivity on an OUTPUT COPY only: reduce Operations Actual from 300,000 to 290,000.
With working formulas, operating costs become 800,000 and EBITDA becomes 303,000. Undo afterwards.

HANDOVER: as of 23 September 2026
Source snapshot overdue: A01, A02, A03, A08 (4).
Evidence-supported updates: A01 Open -> Complete (21 September); A08 In progress -> Complete (22 September).
Reconciled overdue: A02, A03 (2).
Missing owners: A03, A06 (2). Preserve blank Owner cells.
Completed: A01, A07, A08 (3). Remaining not Complete: A02, A03, A04, A05, A06 (5).
Due today: A04 (1), not overdue. Future due: A05 and A06.
D01: 28 September remains conditional on the certificate and an owned, completed access checklist.
D02: existing delivery route for the first week; review changes afterwards.
30 September is an unapproved proposal, not a confirmed decision.
No owner assignments or revised due dates were agreed. Do not invent either.
Workbook, brief and unsent message must report the same reconciled IDs and counts.

REHEARSAL SCORECARD: leave blank until observed
For EACH product record date, account type, surface, displayed model/mode, elapsed time,
prompts, manual hand-offs, corrections, files delivered and any missing capability.
Record the reason if a surface is unavailable. Do not score unavailability as an inability.
No predetermined winner. Mark every saved example with its actual run date.