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gas & heating · margin diagnosis
Two business units, two routes to margin recovery
+R$519k
projected wholesale CM
+9.3 pp
retail product margin
The cascade from revenue → COGS → margin → contribution margin, broken down by business unit. Each one called for a different move.
what we did
- Analysed product margin % and contribution margin % between 2025 and 2026, decomposing the revenue → COGS → margin → CM cascade by unit
- Retail unit: product margin recovered from 36.2% to 45.5%, with CM held stable despite a 32% drop in revenue
- Wholesale unit: revenue +32% and CM jumping from R$864K to R$1.38M (+60%) with a 5.1 pp margin improvement
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