MIZWALA ADVISORS
PRINTABLE WORKSHEET · 4 NOVEMBER 2026
Your largest customer may not be your most profitable
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Decision, customer group and period
Net sales reconciliation and credits
Direct costs already included
Activity driver, volume and source
Estimated rate, sample and uncertainty
Shared costs and double-counting checks
Which costs/capacity would really change?
Proposed service/price change and contract checks
Trial, owner, actual results and review date
Reference example — fictional
| Measure | Customer A / Customer B |
|---|---|
| Net sales | 60,000 / 40,000 |
| Direct product/service cost | 42,000 / 28,000 |
| Gross contribution | 18,000 / 12,000 |
| Delivery activity | 4,500 / 1,350 |
| Support activity | 4,200 / 700 |
| Returns handling | 1,800 / 250 |
| Contribution after listed activities | 7,500 / 9,700 |
A: 18,000 − 4,500 − 4,200 − 1,800 = 7,500. B: 12,000 − 1,350 − 700 − 250 = 9,700. Fictional estimates; before remaining shared costs, financing and tax.