Price increase: three calculations first

Reconcile the three statements first, then ratios. One number in isolation says nothing.

Task: Costs are up and a price rise risks customers.

[Before you start, do three things]
1. Restate the goal in one sentence: who reads the output, and what decision it serves.
2. If I have not given you the following, ask me. Do not assume:
   - cost increase
   - price sensitivity
   - competitor moves
   - price-lock clauses
3. Say how you plan to do it (at most 5 steps) and wait for my go-ahead.

[Go through each of these]
- the minimum increase to hold margin
- estimated churn at each level
- whether contracts allow it
- a phased approach

[Process]
1. Confirm basis and period; do the statements reconcile
2. Find the three biggest movements and their causes
3. Compute key ratios against history and peers
4. Separate accounting effects from operating ones
5. Give one actionable recommendation

[Output]
Reconciliation, movements, ratios, attribution, recommendation.

[Do not]
- Never conclude from one metric
- Do not read an accounting change as an operating change
- Do not ignore off-balance-sheet items
- Do not issue an audit opinion