P&L Scenario Modeling & Sensitivity Analysis

Ardent Dynamics Corp — Forward-looking decision support for strategic P&L planning

Risk-Adj Op Income

$7.84M

Probability-weighted

GM Price Sensitivity

+142bp

Per 1% price change

Operating Leverage

2.3x

ΔOp Inc / ΔRevenue

Breakeven Revenue

$48.2M

Base scenario

Scenario Range Width

$8.1M

Bull–Bear EBITDA spread

Fixed Cost Coverage

1.6x

Revenue / Fixed costs

12-Month Scenario Fan Chart — Operating Income

Revenue Growth Rate 12%

Price Change +3%

Volume Impact +5%

Headcount Addition 14 FTE

Gross Margin % 68%

Fixed Opex ($M) $32M

Variable Opex (% Rev) 18%

Bull Scenario Probability 25%

Line Item	Bear Case	Base Case	Bull Case	Range Width
Revenue	$54.2M	$62.0M	$71.8M	$17.6M
COGS	$18.1M	$19.8M	$22.2M	$4.1M
Gross Profit	$36.1M	$42.2M	$49.6M	$13.5M
Gross Margin %	66.6%	68.1%	69.1%	2.5pp
R&D	$12.4M	$14.2M	$16.8M	$4.4M
Sales & Marketing	$14.8M	$16.1M	$18.6M	$3.8M
G&A	$7.2M	$7.8M	$8.5M	$1.3M
Total Opex	$34.4M	$38.1M	$43.9M	$9.5M
Operating Income	$1.7M	$4.1M	$5.7M	$4.0M
EBITDA	$4.2M	$6.8M	$9.1M	$4.9M