{"id":"fpa-gross-margin-bridge-table","audience":"fpa","category":"finance-work","track":"finance","technique":"verification","level":"advanced","title":"Build a gross margin bridge and check it ties to the reported figure","free":false,"task":"You're explaining why gross margin fell from Q2 to Q3. Write a prompt for a markdown table with columns Step | Change (pts) | Margin after, rows Q2 gross margin, Hosting, Support staff, Customer credits, then a line starting \"Check:\" that shows the bridge arithmetic and says whether it matches the reported Q3 margin. Convert each dollar cost into points of Q3 revenue. Use the controller's Q2 margin. No commentary. Under 100 words. No bullets.","materialLabel":"Margin data and driver amounts (attached to your prompt automatically)","material":"Gross margin bridge inputs, Q2 to Q3 2026 - Fieldstone Software\n\nQ3 revenue: $6,000,000\nReported Q3 gross margin: 59.5%\nQ2 gross margin per the controller: 62.0% (the board slide draft says 63.0%, which was a typo that has not been fixed)\n\nQuarter-over-quarter increases in cost of revenue, by driver:\n- Cloud hosting: +$90,000\n- Support staff: +$42,000\n- Customer credits issued after the August outage: +$18,000\n\nMethod used by FP&A for this simple bridge: each driver's effect in points = dollar increase / Q3 revenue x 100. All three drivers lower margin. Order the steps as listed above. Rounding: one decimal.\n\nOther notes: the Q3 price increase of 3% had no measurable effect yet (customers renew over 12 months). Leave it out of the bridge.","rules":[{"type":"maxWords","max":100},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Names the columns","patterns":["step.*change","columns"]},{"label":"Uses the controller's figure","patterns":["controller","62\\.0"]},{"label":"Gives the conversion","patterns":["/ \\$6,000,000","points","pts"]},{"label":"Leaves out the price increase","patterns":["leave out","exclude","price increase"]},{"label":"Asks for the check line","patterns":["check:"]}],"mistakes":[{"title":"Using the slide's 63.0%","why":"The AI starts the bridge at the typo and doesn't tie to 59.5%.","fix":"Say: \"Start from the controller's Q2 margin, 62.0%.\"","checks":["r0"]},{"title":"Dollars instead of points","why":"The AI lists dollar changes in the pts column.","fix":"Add: \"Change (pts) = dollar increase / $6,000,000 x 100.\"","checks":["r1"]},{"title":"Adding the price increase","why":"The AI invents a positive step for the 3% price increase.","fix":"Add: \"Leave out the price increase.\"","checks":["r2"]},{"title":"No tie-out","why":"The AI never shows the bridge matches the reported margin.","fix":"Add: 'One line \"Check:\" with the arithmetic.'","checks":["r2"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting and runs past word limits.","fix":"Ask for fewer words than the real cap and keep each line short.","checks":["maxWords","maxBullets"]}],"hint":"A bridge only works if it starts from the right base and ties to the reported number. Give the formula, the start figure and the check.","rubricLabels":["Table has exactly the columns Step | Change (pts) | Margin after and the rows Q2 gross margin (62.0%), Hosting, Support staff, Customer credits (in that order), starting from the controller's 62.0% rather than 63.0%","Changes are -1.5 (hosting, $90,000 / $6,000,000), -0.7 (support) and -0.3 (credits), with margins after of 60.5%, 59.8% and 59.5%","The last line starts \"Check:\" and shows 62.0 - 1.5 - 0.7 - 0.3 = 59.5, matching the reported Q3 margin, with no row for the price increase"]}