Segment Rollup

Segment Roll-Up (generated for Fox Factory)

Why this skill exists

The standard openfpa skills model a single entity. Fox Factory reports three segments (PVG, AAG, SSG) and, under ASU 2023-07, discloses net sales and Adjusted EBITDA per segment - but not segment COGS or operating income (.fpa/business-profile.md). The base engine has no segment concept, so this skill was generated to bridge the gap. It cites these profile facts:

• Three reportable segments; segment metric is Adjusted EBITDA, not gross profit.
• Segment-level working capital, debt, and tax are not disclosed - those stay

consolidated. So segments drive the P&L down to Adjusted EBITDA only; the consolidated layer owns everything below.

The model shape

segment net sales + Adj EBITDA margin  (PVG, AAG, SSG)
        │  roll_up_segments()            → total net sales + total Adj EBITDA
        │  segments_to_channels(cogs_pct)→ revenue channels for the engine
        ▼
consolidated EntityConfig (blended COGS%, opex, D&A, capex, WC days, debt, tax)
        │  cashflow_from_config()
        ▼
consolidated P&L + indirect cash flow (revenue → … → FCF)

How to use

1. Build one pyfpa.Segment per segment from disclosed net sales and

Adjusted-EBITDA margin (adjusted_ebitda / net_sales).

1. roll_up_segments(segments) → total net sales + total Adjusted EBITDA.

Reconcile that total to the disclosed segment-footnote total - it must tie.

1. segments_to_channels(segments, cogs_pct=) → revenue

channels. The blended COGS% is applied to every segment (segment COGS isn't disclosed), so the channels sum back to consolidated COGS by construction.

1. Feed the channels into a consolidated EntityConfig and run

cashflow_from_config. Set the single adjusted_opex line to gross_profit − total_adjusted_ebitda so engine EBITDA ties to segment Adj EBITDA.

1. Keep the goodwill impairment and discrete tax items out of the engine and

in a documented bridge to GAAP net income - the lean engine models the operating business, not one-time non-cash charges.

Reference implementation

examples/foxfactory/foxf_model.py (reconciliation_config, phase_a_model, forecast_year) and pyfpa.analysis.segments.

Guardrail

This skill lives in the client's skills/generated/ namespace - it is specific to a three-segment, Adjusted-EBITDA-reporting company and must never be promoted into the public openfpa template.

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: JeffBrines
• Source: JeffBrines/openfpa
• License: MIT
• Homepage: https://www.guiderail.io

Install and usage instructions live in the source repository linked above.