I wrote the forecast change note to `output/drivers-note.md`. The script's figures are in `output/drivers.json`. The walk reconciles: the six driver deltas sum to the EBITDA change.

**Headline:** Current EBITDA is $303K against $452K in Prior, a change of ($149K), or (32.9%).

| Step | Amount |
| --- | --- |
| Prior EBITDA | $452K |
| Active customers | ($133K) |
| Revenue per customer | $0 |
| Gross margin | $39K |
| Headcount | ($54K) |
| Cost per head | $0 |
| Other opex | $0 |
| Current EBITDA | $303K |

Three drivers changed:
- **Active customers:** 46 in Prior, 44 in Current, changed in all 12 months. This is the delta that carries the EBITDA move.
- **Gross margin:** 26.2% in Prior, 26.6% in Current, changed in all 12 months.
- **Headcount:** 23.00 FTE in Prior, 23.75 in Current, changed in 9 months.

The data shows how much each driver moved EBITDA, but not why it moved. The Review section asks the owner of each changed driver which documented assumption supports the change. I did not give a reason for any of them.

The note ends with its data line: drivers_fy2026.csv, 144 rows, sha256 `704c929028e8`.