SAMPLE DOCUMENT — FICTIONAL COMPANY — THE STRUCTURE IS WHAT YOU BUY

The Left Seat Brief · Sample

Harbor Industrial Supply Co.

A complete, unabridged sample of the deliverable every Walkaround produces. Harbor Industrial Supply is an invented $86M industrial distributor — every number below is fictional. The five-section structure, the depth, and the register are exactly what a real client receives.

PREPARED FORChief Executive Officer PERIODJune 2026 close CLASSIFICATIONCEO ONLY

SECTION 01

What changed

Gross margin is the story this month: 20.6% against a 22.4% plan — 180 basis points off, worth about $1.5M a year if it holds. The slide started in April and has run three consecutive months. Revenue is fine — $7.4M for June, 4% ahead of plan on volume — which is exactly why the margin move was easy to miss: the top line kept everyone comfortable.

Two customers account for 61% of the entire margin slip. This is not a broad erosion across the book; it is concentrated, recent, and traceable — which means it is fixable.

PLAN 22.4% Jan · 22.6% Feb · 22.4% Mar · 22.1% May · 20.9% Apr · 21.4% — first month after the March renewal Jun · 20.6% APR — after the renewal 20.6% JAN FEB MAR APR MAY JUN
GROSS MARGIN BY MONTH, 2026 · dashed line = plan

SECTION 02

Why it changed

The fuel-and-freight surcharge quietly lapsed in the March renewal of your largest account — and the renewal after it copied the same paper. Both contracts renewed on the new "simplified" template that sales rolled out in Q1. The template dropped the surcharge schedule; nobody priced the drop. Volume is not the problem — units are up. You are shipping more product and keeping less of each dollar.

Margin bridge, plan → June actualBasis points
Surcharge lapse on two renewed accounts−110
Product mix (MRO consumables down, commodity up)−45
Inbound freight cost creep−25
TOTAL variance vs plan−180

Sixty-one percent of the total sits in the first row — two customers, one template change, effective April 1.

SECTION 03

What doesn't add up

Operations reports 96% on-time shipment. Your credit memos say otherwise. Expedite fees and freight concessions on late orders ran $41K in the quarter — triple last year — and the customer-facing portal shows a different on-time number than the ops dashboard. The two systems define "on-time" differently: one measures against the promise date, the other against the revised promise date. The metric your team celebrates is the second one.

The discrepancy
96% vs 87%

On-time as reported (revised-date basis) vs on-time against the original promise. The $41K in concessions tracks the 87%.

SECTION 04

What requires your attention

1. The Q3 renewal. Your #3 account ($9.4M) renews September 1 on the same simplified template. If it ships without a surcharge schedule, the margin bridge above gets a fourth row. This is a contract-language decision, and it will be made by default in the next six weeks unless you intervene.

2. Nobody owns price-cost pass-through. The controller seat has been open since February. In the gap, no single person is responsible for checking that cost increases reach invoices. The surcharge lapse wasn't a bad decision — it was an unowned one.

What does not need you: warehouse overtime is up 9% and generating noise in the Monday meeting. It is seasonal, it tracks the volume you're ahead on, and your ops lead has it. Leave it with him.

SECTION 05

Decisions & next moves

The callOwnerBy
Reinstate the surcharge schedule in the standard template; grandfather nothing at the Q3 renewalCEO + VP SalesJul 15
Reprice or restructure the two lapsed accounts at their next order cycle — recovery target 70+ bps by OctoberVP SalesAug 1
Fill the controller seat with explicit ownership of price-cost pass-through; interim: assign the metric to the CFO by nameCEOJul 8

Three decisions. Two are reversible. The renewal is not — which is why it's first.

This is the whole product. No appendix theater, no 90 slides. A real Brief is built from your systems, your numbers, and a month of looking — then a working session to go through it. Harbor Industrial Supply Co. is fictional; the depth is not.

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