{
  "scenario": "margin-intelligence",
  "version": 1,
  "company": "Northstar Industries (fictional)",
  "currency": "EUR",
  "minorUnit": "cent",
  "periods": [
    {
      "id": "baseline",
      "start": "2026-07-01",
      "end": "2026-08-01"
    },
    {
      "id": "current",
      "start": "2026-08-01",
      "end": "2026-09-01"
    }
  ],
  "question": "Revenue grew, but gross margin fell — why? Check that premise against the data first.",
  "followUp": "Which order lines support the largest cost and discount changes?",
  "lines": [
    {
      "id": "B-PUMP-01",
      "period": "baseline",
      "orderId": "ORDER-B-101",
      "product": "PUMP",
      "customer": "C-ALPHA",
      "region": "West",
      "supplier": "S-METAL",
      "orderedUnits": 10,
      "returnedUnits": 0,
      "listUnitPriceCents": 10000,
      "discountCents": 0,
      "recognizedRevenueCents": 100000,
      "allocatedCogsCents": 60000
    },
    {
      "id": "B-PUMP-02",
      "period": "baseline",
      "orderId": "ORDER-B-102",
      "product": "PUMP",
      "customer": "C-BETA",
      "region": "East",
      "supplier": "S-METAL",
      "orderedUnits": 8,
      "returnedUnits": 1,
      "listUnitPriceCents": 10000,
      "discountCents": 0,
      "recognizedRevenueCents": 70000,
      "allocatedCogsCents": 42000
    },
    {
      "id": "B-FILTER-01",
      "period": "baseline",
      "orderId": "ORDER-B-103",
      "product": "FILTER",
      "customer": "C-ALPHA",
      "region": "West",
      "supplier": "S-PAPER",
      "orderedUnits": 20,
      "returnedUnits": 0,
      "listUnitPriceCents": 5000,
      "discountCents": 0,
      "recognizedRevenueCents": 100000,
      "allocatedCogsCents": 50000
    },
    {
      "id": "B-FILTER-02",
      "period": "baseline",
      "orderId": "ORDER-B-104",
      "product": "FILTER",
      "customer": "C-BETA",
      "region": "East",
      "supplier": "S-PAPER",
      "orderedUnits": 10,
      "returnedUnits": 0,
      "listUnitPriceCents": 5000,
      "discountCents": 0,
      "recognizedRevenueCents": 50000,
      "allocatedCogsCents": 25000
    },
    {
      "id": "C-PUMP-01",
      "period": "current",
      "orderId": "ORDER-C-201",
      "product": "PUMP",
      "customer": "C-ALPHA",
      "region": "West",
      "supplier": "S-METAL",
      "orderedUnits": 11,
      "returnedUnits": 0,
      "listUnitPriceCents": 10000,
      "discountCents": 0,
      "recognizedRevenueCents": 110000,
      "allocatedCogsCents": 77000
    },
    {
      "id": "C-PUMP-02",
      "period": "current",
      "orderId": "ORDER-C-202",
      "product": "PUMP",
      "customer": "C-BETA",
      "region": "East",
      "supplier": "S-METAL",
      "orderedUnits": 7,
      "returnedUnits": 1,
      "listUnitPriceCents": 10000,
      "discountCents": 0,
      "recognizedRevenueCents": 60000,
      "allocatedCogsCents": 42000
    },
    {
      "id": "C-FILTER-01",
      "period": "current",
      "orderId": "ORDER-C-203",
      "product": "FILTER",
      "customer": "C-ALPHA",
      "region": "West",
      "supplier": "S-PAPER",
      "orderedUnits": 25,
      "returnedUnits": 0,
      "listUnitPriceCents": 5000,
      "discountCents": 0,
      "recognizedRevenueCents": 125000,
      "allocatedCogsCents": 62500
    },
    {
      "id": "C-FILTER-02",
      "period": "current",
      "orderId": "ORDER-C-204",
      "product": "FILTER",
      "customer": "C-BETA",
      "region": "East",
      "supplier": "S-PAPER",
      "orderedUnits": 10,
      "returnedUnits": 0,
      "listUnitPriceCents": 5000,
      "discountCents": 15000,
      "recognizedRevenueCents": 35000,
      "allocatedCogsCents": 25000
    }
  ]
}