I wrote the forecast change note. The script's walk reconciles to the cent. Every figure in the note is copied from the script output.

**Headline:** FY2026 EBITDA fell from $452K in Prior to $303K in Current, a change of ($149K), or (32.9%).

**What moved EBITDA:** three of the six drivers changed. Active customers carries the move.

| Driver | Prior | Current | EBITDA effect |
| --- | --- | --- | --- |
| Active customers | 46 | 44 | ($133K) |
| Gross margin | 26.2% | 26.6% | $39K |
| Headcount | 23.00 | 23.75 | ($54K) |

- **Unchanged drivers:** revenue per customer, cost per head and other opex did not change, so their effect is $0.
- **Timing:** the active customers and gross margin changes apply in all 12 months. The headcount change applies in 9 months.
- **Why:** the data shows how much each driver moved EBITDA, not why it moved. The note's Review section asks each driver's owner which documented assumption supports the change.

Files are in `output/`:
- `drivers-note.md`
- `drivers.json`

The input was `drivers_fy2026.csv`, 144 rows, sha256 `704c929028e8`.