Overhead

Overhead is the P&L line that carries fixed costs: everything the business pays regardless of order volume, with recurring entries prorated daily and one-offs booked to their day. It is the last cost before EBITDA, and the block a month's contribution margin has to clear.

In nouz it is everything entered on the Overhead page except entries categorised as marketing, which count as ad spend instead so that no euro is counted twice. That one rule keeps CM3 honest about what growth actually costs.

Recurring entries are prorated daily and one-off entries land on the day they are booked. A one-off genuinely was one day's decision; an insurance year was not, and spreading it is what keeps Tuesdays comparable to each other.

It is the last thing subtracted before EBITDA, which is why it is also the thing your break-even date is measured against. The overhead cost template carries the same columns the product imports, recurrence and start date included.