Before financing costs and income tax.
Useful information. Clear next steps.
Mazier What If?
Explore the numbers behind your next business decision. Change the assumptions, compare the results and see what needs checking.
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Fictional example · adjust to explore
What if I change my prices?
See how price, customer demand and variable costs work together. Compare one representative month.
Your assumptions
All amounts in Canadian dollars. Use estimates; leave names and account details out.
Before sales taxes, after discounts and returns.
Only costs that move with sales volume. Keep fixed costs below.
Held constant in both scenarios. Exclude financing costs and income tax.
A positive number increases prices; a negative number reduces them.
Change in units or equivalent activity, not the change in dollar sales.
Use zero to hold cost per unit constant.
The modeled effect
See what changes.
With these assumptions, the monthly operating result changes from $15,000 to $20,000.
Repeats the modeled month; not a cash forecast.
A decline of this size would use up the modeled benefit.
| Measure | Current / no change | Proposed |
|---|---|---|
| Sales | $100,000 | $105,000 |
| Variable costs | $60,000 | $60,000 |
| Contribution | $40,000 | $45,000 |
| Fixed operating costs | $25,000 | $25,000 |
| Operating result | $15,000 | $20,000 |
Customer response and cost behaviour drive this estimate. A higher operating result does not establish when the cash arrives.
What needs checking?
- How might customers respond to the new price? Test a lower sales volume.
- Which costs really vary with volume, and which stay fixed?
- Would more sales require added capacity, inventory or staff?
Assumptions, calculations and limits
Model boundaries
- The same product/service mix is maintained. All entered variable costs move proportionally with volume; fixed operating costs stay unchanged.
- The operating result is before financing costs and income tax. No sales taxes or new capital spending are modeled.
- The 12-month result repeats this month 12 times. It is not a cash-flow forecast; collection timing and working capital are not modeled.
How the numbers are calculated
- Proposed sales = current sales × (1 + price change) × (1 + volume change).
- Proposed variable costs = current variable costs × (1 + volume change) × (1 + cost-per-unit change).
- Contribution = sales − variable costs. Operating result = contribution − fixed operating costs.
Figures are rounded for display; calculations use unrounded values. Model version: September 21, 2026.
Bring the assumptions to the conversation.
Download your inputs, results and questions as a standalone brief. Open it to print or save as PDF. It is not sent to Mazier CPA.
Only the advisory service is preselected on the inquiry form. Your estimates and results are not attached.
These simplified estimates are for exploration. They are not professional advice, a CPA-reviewed report, a financing offer or a recommendation to proceed. Confirm the records and assumptions before making a commitment.