I wrote the forecast change note. EBITDA fell from $452K in Prior to $303K in Current, a change of ($149K), or (32.9%). The script's six driver deltas sum exactly to that change.

**Why EBITDA moved:**

| Driver | Prior → Current | Months changed | EBITDA effect |
| --- | --- | --- | --- |
| Active customers | 46 → 44 | 12 | ($133K) |
| Gross margin | 26.2% → 26.6% | 12 | $39K |
| Headcount | 23.00 → 23.75 FTE | 9 | ($54K) |

- **Customers carry the move.** Revenue fell ($509K), and that is the largest delta.
- **Margin offsets part of it.** Gross margin adds $39K.
- **Headcount adds cost.** The extra headcount costs ($54K).
- **Unchanged drivers.** Revenue per customer, cost per head and other opex did not change, so each has a $0 delta.

The data shows what moved, not why. The Review section asks each driver's owner which documented assumption supports the change. It does not give a reason for any of them.

The note is in `output/drivers-note.md` and the script figures are in `output/drivers.json`. The input was `drivers_fy2026.csv`, 144 rows, sha256 `704c929028e8`.