"""Calculate degree of operating leverage and breakeven sensitivity."""
from __future__ import annotations
from datetime import datetime, timezone
from typing import Any
TOOL_META: dict[str, Any] = {
"name": "operating_leverage_calculator",
"description": "Computes contribution margin, DOL, breakeven revenue, and scenario EBIT deltas.",
"inputSchema": {
"type": "object",
"properties": {
"revenue": {"type": "number"},
"variable_costs": {"type": "number"},
"fixed_costs": {"type": "number"},
"revenue_change_scenarios": {"type": "array", "items": {"type": "number"}},
},
"required": ["revenue", "variable_costs", "fixed_costs", "revenue_change_scenarios"],
},
"outputSchema": {
"type": "object",
"properties": {
"status": {"type": "string"},
"data": {"type": "object"},
"timestamp": {"type": "string"},
},
},
}
def operating_leverage_calculator(
revenue: float,
variable_costs: float,
fixed_costs: float,
revenue_change_scenarios: list[float],
**_: Any,
) -> dict[str, Any]:
"""Return DOL, breakeven, and scenario analysis."""
try:
contribution = revenue - variable_costs
ebit = contribution - fixed_costs
if contribution <= 0:
raise ValueError("Contribution margin must be positive")
dol = contribution / max(ebit, 1e-6)
breakeven_revenue = fixed_costs / max(1 - variable_costs / max(revenue, 1e-6), 1e-6)
margin_of_safety = (revenue - breakeven_revenue) / max(revenue, 1e-6) * 100
contribution_margin_pct = contribution / max(revenue, 1e-6) * 100
scenarios = []
for change in revenue_change_scenarios:
delta_ebit = dol * change * ebit
scenarios.append(
{
"revenue_change_pct": change * 100,
"projected_ebit": round(ebit + delta_ebit, 2),
}
)
risk = "elevated" if dol > 4 else "balanced" if dol > 2 else "low"
data = {
"dol": round(dol, 3),
"breakeven_revenue": round(breakeven_revenue, 2),
"margin_of_safety_pct": round(margin_of_safety, 2),
"contribution_margin_pct": round(contribution_margin_pct, 2),
"scenario_analysis": scenarios,
"risk_assessment": risk,
}
return {
"status": "success",
"data": data,
"timestamp": datetime.now(timezone.utc).isoformat(),
}
except Exception as exc:
_log_lesson("operating_leverage_calculator", str(exc))
return {
"status": "error",
"data": {"error": str(exc)},
"timestamp": datetime.now(timezone.utc).isoformat(),
}
def _log_lesson(skill_name: str, error: str) -> None:
with open("logs/lessons.md", "a", encoding="utf-8") as handle:
handle.write(f"- [{datetime.now(timezone.utc).isoformat()}] {skill_name}: {error}\n")
