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CONTRIBUTION FIELD / ILLUSTRATIVE22.6% breakeven utilisation
Utilisation and payroll meet at breakevenAt 65.0% utilisation and 1.00 times base wage, the monthly result is 105,712,350 XAF. Breakeven utilisation is 22.6%.0%25%50%75%100%0.5×1×2×3×4×5×UTILISATION OF NAMEPLATEWAGE MULTIPLIER ↑OPERATING POINT

Hover or tap the field. Now: 65.0% utilisation, 1.00× wage, 105,712,350 XAF a month.

GFT instruments / Garment economics

A garment must carry
more than its thread.

Test a Cameroonian garment line against its operating breakeven. Explore utilisation, wages, yield and price in a transparent, illustrative monthly model.

Test the operating boundary
Operate the instrumentProcedural visualisation. Schematic, not a facility.

01 / AN INSTRUMENT FOR THE DECISION

Can the line clear breakeven, and which variable decides it?

Monthly operating result105,712,350 XAFCovers modelled operating costs
Operating breakeven22.6%of annual nameplate
Unit cost2,815 XAFper good garment
Good monthly output154,375garments, all assumed sold
Breakeven 22.6%Now 65.0%

The scenario covers its modelled operating costs. Breakeven is 22.6% utilisation, compared with 65.0% entered. Material per good garment has the largest tested sensitivity span. This is a local ten-percent test, not a forecast or a recommendation to cut wages.

Set the operating boundary.
Select the selling price.
3,500 XAF / garment
Edit price, cost and capacity
Commercial and capacity assumptions
Save and compare ↓

CONTRIBUTION FIELD

Find the boundary before the limit.

Utilisation runs across, wage multiplier up. Tap the field to place your operating point.

Utilisation and payroll meet at breakevenAt 65.0% utilisation and 1.00 times base wage, the monthly result is 105,712,350 XAF. Breakeven utilisation is 22.6%.0%25%50%75%100%0.5×1×2×3×4×5×UTILISATION OF NAMEPLATEWAGE MULTIPLIER ↑
Operating lossCovers costsBreakeven line

Cursor: 65.0% utilisation, 1.00× wage. Result: 105,712,350 XAF.

Dashed contours mark −0.5×, 1× and 2× monthly fixed cost. The levels are illustrative; their positions follow your inputs.

02 / UNIT-COST BRIDGE

Every cost must cross the same unit.

Five steps add up to the price a garment must beat. Select a bar to read its share and the running total.

LABOUR171 XAF per good garment

4.9% of the 3,500 XAF net price.

Read the reconciliation

Revenue = materials + logistics + payroll + fixed overhead + operating result. Reconciliation residual: 0 XAF.

UNIT OF THE BRIDGE
Every cost joins the bridge2,200Materials171Labour194Overhead250Logistics2,815Total costNET PRICE 3,500
RUNNING TOTAL TO THE SELECTED BAR, XAF PER GOOD GARMENT
  1. After materials2,200
  2. After labour2,371
  3. After overhead2,565
  4. After logistics2,815
  5. Total2,815

03 / LOCAL SENSITIVITY

Measure which assumption moves the result.

Each input moves alone by the swing you choose. Left means a lower monthly result. Select a bar to read it.

Rank the operating-result sensitivitiesMaterials+34.0m−34.0mHigh price−32.4m+32.4mLow price−21.6m+21.6mUtilisation−16.2m+16.2mNameplate−16.2m+16.2mYield−16.2m+8.5mLogistics+3.9m−3.9mOverhead+3.0m−3.0mLOWER RESULT0HIGHER RESULT
MATERIAL PER GOOD GARMENTLower 33,962,500 · higher -33,962,500 XAF

Change in monthly result for a 10% swing in this input, all others fixed.

Monthly operating-result change, XAF, at 10%
Input testedRange testedLow effectHigh effect
Material per good garment1,980 → 2,42033,962,500-33,962,500
High selling price3,780 → 4,620-32,418,75032,418,750
Low selling price2,520 → 3,080-21,612,50021,612,500
Utilisation58.5% → 71.5%-16,209,37516,209,375
Annual nameplate2,700,000 → 3,300,000-16,209,37516,209,375
First-pass yield85.5% → 100.0%-16,209,3758,531,250
Logistics per good garment225 → 2753,859,375-3,859,375
Fixed overhead per month27,000,000 → 33,000,0003,000,000-3,000,000
Wage multiplier0.90× → 1.10×2,638,140-2,638,140
Direct headcount540 → 6602,638,140-2,638,140

04 / SCENARIO REGISTER

Keep the assumption that changed the decision.

A / B STATE COMPARISON

Save the current inputs as A, then move the controls to make B. A link carries both states.

A GFT programme defaults, not saved

Monthly result105,712,350 XAF
Unit cost2,815 XAF / garment
Breakeven utilisation22.6%
Good monthly output154,375 garments
B MINUS A+0 XAFNo inputs changed

B Live, your current inputs

Monthly result105,712,350 XAF
Unit cost2,815 XAF / garment
Breakeven utilisation22.6%
Good monthly output154,375 garments
METRIC ROW READ-OUT / MONTHLY RESULTB minus A: +0 XAF (Scenario A: 105,712,350 XAF · Scenario B: 105,712,350 XAF)

Hover or focus any metric row in Card A or Card B to compare that line item across both scenarios.

Inputs changed from A: none.

05 / THE METHOD

Contribution carries the fixed commitment.

LIVE VALUES FROM YOUR INPUTS
Nameplate per month250,000garments
× utilisation 65.0%162,500garments attempted
× first-pass yield 95.0% = Q154,375good garments a month
Selling price, selected3,500XAF per good garment, split below

Materials plus logistics 2,450Contribution C 1,050

× Q good garments = pool162,093,750XAF contribution pool a month
Contribution pool, Q × C162,093,750XAF a month
− fixed commitment F56,381,400payroll 26,381,400 plus overhead 30,000,000
= monthly result105,712,350XAF a month
Breakeven 22.6%Now 65.0%

UTILISATION OF NAMEPLATE, 0% TO 100%

  1. STEP 1 / 4ACCEPTED OUTPUT Q

    Count the good garments.

    Nameplate divided by twelve, times utilisation, times first-pass yield.

    Q = nameplate ÷ 12 × utilisation × yield
  2. STEP 2 / 4UNIT CONTRIBUTION C

    Price each garment's contribution.

    Selling price less materials and logistics. Nothing fixed is in it yet.

    C = price − (materials + logistics)
  3. STEP 3 / 4FIXED COMMITMENT F

    Charge the fixed commitment.

    Payroll and overhead fall due whatever the line makes.

    F = wage × multiplier × headcount + overhead
  4. STEP 4 / 4RESULT & THRESHOLD

    Read the result and the threshold.

    Where contribution equals the commitment, the line breaks even.

    Result = Q × C − F; breakeven = F ÷ (nameplate ÷ 12 × yield × C)
ARITHMETIC HAND-OFF TO THE ASSUMPTIONS REGISTER

Every term in the four-step equation above is driven by the 11 inputs below (Breakeven 22.6% at Now 65.0%).

Interrogate the 11 inputs ↓
Read the full method boundary

The question starts with accepted output. Annual nameplate is divided into equal months, then multiplied by utilisation and first-pass yield. Utilisation is the share of the annual throughput denominator attempted in the period. First-pass yield is the share accepted without rework. Do not enter OEE again as utilisation if your nameplate already measures good garments; that would count the same quality loss twice.

All money is in CFA franc (XAF). The multiplier scales the historical base wage to explore a planning payroll. It does not automatically add employer contributions, benefits or overtime. Include those costs explicitly in the wage assumption or overhead without counting them twice. Payroll stays fixed as utilisation changes. The model does not infer layoffs, casual employment or shorter paid hours from a lower output setting.

The breakeven equation applies when yield and contribution are positive. A threshold above full utilisation is retained and labelled beyond capacity. A non-positive contribution cannot absorb positive fixed costs at any volume. At zero good output the unit cost is undefined, while the monthly fixed commitment remains payable. Fractions of garments in monthly results are an average planning rate, not literal production counts or shipment instructions.

The cost bridge adds materials, direct labour allocation, fixed-overhead allocation and logistics. Monthly revenue must equal those costs plus the operating result. The reconciliation residual checks the arithmetic; it does not validate the commercial assumptions.

06 / ASSUMPTIONS, STATUS KEPT WITH THE NUMBER

The defaults are a case to interrogate.

One input comes from the programme evidence register. The rest are illustrative or estimated, and none describes an existing GFT factory.

Default Now. Both sit on each input's slider range.

  1. 01 / SOURCED FROM PROGRAMME EVIDENCE1 INPUT · HISTORICAL R14
  2. Monthly base wageSourced, R14
    Default43,969 XAF / person / month

    R14, a historical reference effective 23 February 2024, taken from the programme annex. Not a current payroll compliance check.

    At its default already. No change.

  3. 02 / PROGRAMME CAPACITY ESTIMATE1 INPUT · LINE DENOMINATOR
  4. Annual nameplateEstimate
    Default3,000,000 garments / year

    Estimate specified for this instrument. A hypothetical line-scale denominator, not an operating GFT factory.

    At its default already. No change.

  5. 03 / ILLUSTRATIVE OPERATING & COMMERCIAL CASE9 INPUTS · SCENARIO BOUNDARY
  6. UtilisationIllustrative
    Default65.0%

    Illustrative operating case. Scheduled throughput, before acceptance at first inspection.

    At its default already. No change.

  7. First-pass yieldIllustrative
    Default95.0%

    Illustrative. The share accepted at first inspection without rework.

    At its default already. No change.

  8. Direct headcountIllustrative
    Default600 people

    Illustrative staffing case. Every direct worker stays on monthly payroll at any utilisation.

    At its default already. No change.

  9. Wage multiplierIllustrative
    Default1.00×

    Illustrative planning multiplier on the R14 base wage. Not a legal wage option.

    At its default already. No change.

  10. Material per good garmentIllustrative
    Default2,200 XAF / good garment

    Illustrative net cost per accepted garment. Replace it using the same product, delivery boundary and currency.

    At its default already. No change.

  11. Logistics per good garmentIllustrative
    Default250 XAF / good garment

    Illustrative net cost per accepted garment, on the same delivery boundary as materials.

    At its default already. No change.

  12. Fixed overhead per monthIllustrative
    Default30,000,000 XAF / month

    Illustrative allocation for the line, excluding the direct payroll counted separately.

    At its default already. No change.

  13. Low selling priceIllustrative
    Default2,800 XAF / good garment

    Illustrative negotiation range, low end. Not a buyer quotation.

    At its default already. No change.

  14. High selling priceIllustrative
    Default4,200 XAF / good garment

    Illustrative negotiation range, high end. Not a buyer quotation.

    At its default already. No change.

THE MODEL STAYS VISIBLE / OPERABLE CHAIN STEPPER

One chain from wage to breakeven.

LINK 1 / 7
LINK 1 / 7 · SOURCED, R14

Monthly base wage from R14, a historical reference effective 23 February 2024. The multiplier and headcount scale it into the fixed commitment.

ROW SENSITIVITY ON BREAKEVEN

A 10% swing in monthly base wage changes the monthly result by +2.6m and −2.6m XAF. Breakeven utilisation moves from 21.6% to 23.7%.

ARITHMETIC LEDGER / METHOD EQUATIONS

Three identities connect capacity, unit cost and breakeven.

Good monthly output = annual nameplate ÷ 12 × utilisation × first-pass yield. Unit cost = materials + logistics + (monthly payroll + fixed overhead) ÷ good output. Breakeven utilisation = monthly fixed costs ÷ full-utilisation monthly contribution.

Provenance breakdown (1 sourced · 1 estimate · 9 illustrative)

1 sourced (R14)1 estimate9 illustrative

METHOD SOURCE & BOUNDARY NOTICE

Historical reference and decision qualification.

Historical base wage: R14, WageIndicator, as recorded in the GFT programme annex. Remaining defaults are explicitly illustrative or estimated; see the assumptions register.

Sensitivity changes are 10% by default; the wage map runs from 0.50× to 5.00×. A planning aid. Not investment, legal or tax advice. Verify inputs and boundaries before an operational decision.

07 / LIMITS, THE RESULT NEEDS A MARKET

A surplus is conditional on saleable output.

A positive monthly result on the contribution field still depends on four boundaries: the price band, buyer sell-through, capital items outside operating cost and simultaneous input swings.

BREAKEVEN WEDGE PREVIEWBreakeven 22.6%
BREAKEVEN LINE, ONE LIMIT AT A TIME
Four limits on one chart0%25%50%75%100%0.5×1×2×3×4×5×UTILISATION OF NAMEPLATEWAGE MULTIPLIER ↑SHADED: PRICE BAND2,800 TO 4,200 XAFBREAKEVEN AT 1.00× WAGELOW PRICE 2,800 XAF67.8%SELECTED 3,500 XAF22.6%HIGH PRICE 4,200 XAF13.6%BREAKEVEN AT 1.00× WAGE90% OF GOOD OUTPUT SOLD33.9%80% OF GOOD OUTPUT SOLD67.8%70% OF GOOD OUTPUT SOLDno breakevenDASHED, ILLUSTRATIVE:+20% ON FIXED COSTNOT IN THE MODELCAPITAL EXPENDITUREDEBT SERVICEDEPRECIATIONTAXWORKING CAPITALBREAKEVEN AT 1.00× WAGE22.6% to 27.1%ONE INPUT AT A TIME, 10% SWING, CHANGE IN MONTHLY RESULT (XAF)Materials+34.0m−34.0mHigh price−32.4m+32.4mLow price−21.6m+21.6mUtilisation−16.2m+16.2mNameplate−16.2m+16.2mYield−16.2m+8.5mLOWER RESULTHIGHER RESULT
  1. STATE 1 / 4PRICE BAND

    The price is your band, not a forecast.

    The wedge is breakeven across your own low and high price. It is a range you chose, not a probability.

  2. STATE 2 / 4SELL-THROUGH

    Every garment must find a buyer.

    The model sells all good output in its month. The green lines show breakeven if only 90, 80 or 70 percent sells (illustrative).

  3. STATE 3 / 4BEYOND OPERATING COST

    Operating breakeven is not payback.

    Capital expenditure, debt service, depreciation, tax and working capital sit outside it. A positive cell is not investable cash.

  4. STATE 4 / 4LOCAL RANKING

    A ranking is local, not causal.

    Each bar moves one input alone. Combined changes can reorder it. This is not investment, legal or tax advice.

Read the full limits

The selected price is the low, midpoint or high point of your own net selling-price band. The model assumes every accepted garment sells in the same month at that price. Unsold inventory, customer concentration, currency exposure, payment delays and returns can make cash generation worse than the operating result. No sales pipeline or offtake commitment is implied by a positive cell on the field.

Materials and logistics are entered per good garment. If rejects consume fabric, divide the actual material spend by accepted units before entering that cost. Rework recovery, learning curves, production bottlenecks and step changes in staffing are not represented. Fixed overhead must cover the same factory boundary as headcount and nameplate.

Capital expenditure, debt service, depreciation, tax, working capital and financing charges are excluded. This is operating breakeven, not project payback, debt coverage or investment return. A factory manager can use the field to examine a run plan, an engineer can interrogate the capacity and yield boundary, and an investor can see which unverified assumption deserves diligence. None should read the result as investment, legal or tax advice.

The tornado measures local effects, not causal importance. Each endpoint is clipped to the input domain, and price endpoints cannot cross the opposite end of the price band. Integer staffing and nameplate endpoints are rounded outwards. A zero-valued input has no proportional sensitivity. The sell-through lines are an illustration: unsold garments still carry materials and logistics, and revenue falls in proportion. The plus 20 percent load on the fixed commitment in state three is likewise an illustration of items outside the model, not an estimate of any of them.

09 / COMMITMENT GAUGE & ORDER-BOOK RESOLUTION

Breakeven holds at 80.4% of output sold: at 100% coverage, the line clears its monthly commitment by 105,712,350 XAF.

A positive result still needs an order book.

This model assumes every good garment produced is sold at the selected net price. Verify demand, payroll obligations, purchasing terms and measured line capability before treating an operating surplus as investable cash.

100%
COVERS MODELLED COSTS105,712,350 XAF

Monthly result at the current operating point. It stays above zero down to 80.4% of good output sold.

COMMITMENT WEDGE / LIVE COVERAGE CONTOUR100% SOLD · BREAKEVEN 80.4%
Order-book coverage moves the breakeven lineAt 100 percent coverage the monthly result at the current operating point is 105,712,350 XAF. 0%25%50%75%100%0.5×1×2×3×4×5×UTILISATION OF NAMEPLATEWAGE MULTIPLIER ↑OPERATING POINT
Dashed: breakeven with every good garment sold. White: breakeven at the coverage you set. The marker is your operating point from the instrument.
COMMITMENT GAUGE LOCKED AT 100% SOLDBreakeven holds at 80.4% of output sold (105,712,350 XAF monthly result)

Back to the instrument ↑Save scenario in register ↑Read the measurement approach ↗

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