{
  "tool_id": "art-328-tvm-breakeven",
  "kernel_id": "art-328-tvm-breakeven",
  "display_name": "Breakeven / CVP Analysis",
  "tool_version": "1.0.0",
  "mandate_type": "analytics_mandate",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:8ee3fde4026fd67095856d912a31f30448034efb23fcf876c670c518b1e1cb54",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-16",
  "last_validated": "2026-07-16",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 57,
  "source_url": "https://ainumbers.co/chaingraph/art-328-tvm-breakeven.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}