Per Unit Cost Pass-Through Agent (Formula Expressions)

The weighted current gross margin percentage. Total margin divided by total revenue.

The average unit price in the current period. Sum of invoice price divided by sum of quantity.

The average unit cost in the current period. Per‑unit cost derived by dividing the cost by quantity.

The average unit cost in the previous period. Per‑unit cost derived by dividing the cost by quantity.

The weighted gross margin percentage in the previous period. Previous total margin divided by previous total revenue.

The average unit price in the previous period. Sum of invoice price divided by sum of quantity for previous period.

The period-over-period absolute change in average unit cost (current minus previous). Positive values indicate costs increased. Negative values indicate costs decreased.

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• s2 –

The period-over-period absolute change in average unit price (current minus previous). Positive values indicate prices increased. Negative values indicate prices decreased.

The ratio of the period-over-period price change to the period-over-period cost change. It quantifies how effectively price movements reflect underlying cost movements between the previous period and the recent period.

The monetary amount of margin that could be recovered in the current period if the margin rate were restored to the previous period’s margin rate (apply previous margin % to current revenue). This expresses the theoretical margin uplift tied to correcting insufficient pass‑through.

The period-over-period change in gross margin rate, expressed in percentage points (pp). Calculated as current margin rate minus previous margin rate. Positive values indicate margin rate improved, negative values indicate it declined.

The period-over-period absolute change in average unit cost (current minus previous). Positive values indicate costs increased. Negative values indicate costs decreased.

The period-over-period absolute change in average unit price (current minus previous). Positive values indicate prices increased. Negative values indicate prices decreased.

Calculates the sum of the current period’s average unit price and current period’s average unit cost, then subtracts the previous period’s average unit cost. This metric can be used to assess whether current pricing and cost changes are aligned with historical cost baselines.

Estimates the monetary impact resulting from the difference between the change in unit cost and the change in unit price between the current and previous periods. If the increase in cost per unit exceeds the increase in price per unit, the formula quantifies the total negative impact on margin for the current quantity sold. If the price increase matches or exceeds the cost increase, the impact is zero.