# Margin of Safety Shrink Review

Recompute the margin of safety when sales slip instead of reusing last period’s buffer.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Current break-even point, prior sales and revised sales.

## Workflow
1. Record the break-even sales from current prices and costs.
2. Compute the prior margin of safety against prior sales.
3. Recompute it against revised sales.
4. Return the shrink review without a forecast claim.

## Output contract
period | break_even_sales | actual_sales | margin_of_safety | shrink | forecast_unproved

## Fictional acceptance test
Fictional break-even 800 units. Prior sales 1,200 gave a 33% buffer; revised sales 950 give 16%. Reusing the 33% buffer overstates the cushion by half.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/wealth-management/margin-of-safety/

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