I wrote the forecast change note to `output/drivers-note.md`, and the script's figures are in `output/drivers.json`. The script's walk reconciles to the EBITDA change.

FY2026 EBITDA fell from $452K in Prior to $303K in Current, a change of ($149K), or (32.9%). Revenue fell ($509K), or (4.3%).

Three of the six drivers changed:

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

- **What carries the move:** the Active customers delta, ($133K) in all 12 months. The Headcount change, in 9 months, adds cost. A higher Gross margin offsets part of both.
- **Unchanged drivers:** Revenue per customer, Cost per head and Other opex show a delta of $0.
- **Why it moved:** the data doesn't show a cause for any of these changes. The note's Review section asks each driver's owner which documented assumption supports the change.
- **Source:** `drivers_fy2026.csv`, 144 rows, sha256 `704c929028e8`.