{
      "tool_id": "art-328-tvm-breakeven",
      "tool_version": "1.0.0",
      "display_name": "Breakeven / CVP Analysis",
      "mcp_name": "compute_breakeven",
      "mandate_type": "analytics_mandate",
      "wave": 57,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-328-tvm-breakeven.html",
      "description": "Standard cost-volume-profit breakeven analysis: breakeven units and revenue from fixed costs, price per unit, and variable cost per unit, plus contribution margin ratio and an optional margin-of-safety calculation against a supplied current volume.",
      "input_schema_ref": "chaingraph/art-328-tvm-breakeven.html#manifest",
      "consumes": [],
      "feeds": [],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:8ee3fde4026fd67095856d912a31f30448034efb23fcf876c670c518b1e1cb54","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-07-16"}],
      "export_capability": [
        "json"
      ],
      "compute_proof_ready": "ready",
      "compute_proof": {
        "type": "ZkVmReceipt",
        "system": "risc0",
        "receiptFormat": "groth16-bn254",
        "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
        "seal": "JgGSDFoZIEG/JuLk5o2zr4ANQz8Fub23N89j7+8UYxop8kJTNdO+08j3AQ2NRrEuWflRMIVPNVItayDDwG/55Cpg4di2FRtmK7oXPmCyqFHcC6DNZy5rc2ih+EHOIrjbHrEQy3u5it2q7tGPVvod9RFB1wZ+wsXljQ0bgnBAvQQkJ/cbo11c+OsljiaFQ0BBx4jG5wPrMqMhe6SWMf6e+Sl5l/+RIpH541s6R1waGfm+oCSF1x2gRmCM64oO+IuCHS4RnKz8Uf9HgtK+rqihNyiRaVNzCy7x/XRzCI3u7PEXsWYQPj4S13deJg+S20O6fpsbFLEYnGNLAi4NF9lA8Q==",
        "journal": {
          "chaingraph_version": "0.4.0",
          "kernel_digest": "sha256:8ee3fde4026fd67095856d912a31f30448034efb23fcf876c670c518b1e1cb54",
          "output": {
            "breakeven_revenue": 125000,
            "breakeven_units": 5000,
            "contribution_margin_ratio": 0.4,
            "fixed_costs": 50000,
            "margin_of_safety_pct": 16.6667,
            "margin_of_safety_units": 1000,
            "note": "breakeven_units = fixed_costs / (price_per_unit - variable_cost_per_unit). margin_of_safety fields populate only when current_units is supplied and unit_contribution is positive.",
            "price_per_unit": 25,
            "regulatory_basis": "Standard cost-volume-profit (CVP) breakeven analysis, textbook definition (managerial accounting)",
            "unit_contribution": 10,
            "variable_cost_per_unit": 15
          }
        }
      }
    }