I've written a comprehensive FY2026 scenario memo from your CSV data. The memo includes:

- **Executive summary** highlighting the three scenarios and key financial outcomes (Base: $304K, Upside: $501K, Downside: -$5K operating income)
- **Detailed scenario tables** with all drivers and full P&L build-out
- **Variance analysis** showing customer count and margin sensitivity
- **Risk assessment** for each scenario with specific dependencies
- **Strategic recommendations** including enterprise deal prioritization, vendor cost mitigation, and customer retention focus

The critical insight is that customer retention is the dominant risk—losing the three credit-watch accounts creates a $309K swing in operating income. The file is ready at `/tmp/spb-out-of-scope-claude-97435kp4/FY2026_SCENARIO_MEMO.md`.