Profitability Analysis

Curva da Baleia (PT)

ABC / TDABC Analysis The Whale Curve Most companies are shocked: 20% of clients generate 150-300% of total profit. Another 30% silently destroy it. The Whale Curve makes this visible – so you can act. What Is the Whale Curve? The Whale Curve is the visual output of a cumulative profitability analysis – ranking all […]

ABC / TDABC Analysis

The Whale Curve

Most companies are shocked: 20% of clients generate 150-300% of total profit. Another 30% silently destroy it. The Whale Curve makes this visible – so you can act.

What Is the Whale Curve?

The Whale Curve is the visual output of a cumulative profitability analysis – ranking all clients (or products, channels) from most to least profitable and plotting the cumulative profit contribution. The resulting shape resembles a whale rising from the ocean.

The Peak

The highest point of the curve represents your total theoretical profit if you only served your best clients. This is the profit potential you are leaving unrealised.

The Decline

After the peak, the curve drops as unprofitable clients consume resources faster than they generate revenue – eroding margins invisibly.

The Tail

The bottom 30-40% of clients often represent net profit destruction. Serving them costs more than they pay – even when they appear to generate positive revenue.

Why Traditional Reporting Hides This

Standard P&L statements aggregate results. They show total margin, but hide which clients, products or channels are driving it – and which are destroying it. ABC / TDABC changes that by tracing actual activity costs to each client.

Full Cost Visibility

ABC assigns all overhead and support costs – logistics, customer service, rework, credit management – to the clients that actually consume them.

True Margin Per Client

Once true costs are allocated, you can rank clients by net contribution. The result is always surprising: top performers are more profitable than you thought; bottom ones, far worse.

Actionable Segmentation

With a complete Whale Curve, you can segment clients into Grow, Optimise, Reprice and Exit – and model the P&L impact of each decision before acting.

How We Build Your Whale Curve

We use ABC and Time-Driven Activity-Based Costing (TDABC) to build a precise, data-driven Whale Curve for your business. The process typically takes 5-25 working days depending on data availability.

Data Collection

We gather financial data, operational data and client transaction history. We map your cost structure and identify the main activity pools.

Cost Allocation

Using TDABC time equations, we allocate all indirect costs to clients based on actual resource consumption – not arbitrary volume-based drivers.

Whale Curve Output

You receive a full interactive profitability ranking, a visual Whale Curve, and a segmented client portfolio with recommended actions for each tier.

See Your Whale Curve

Start with a free Profit Check to assess your profitability health, then move to a ProfitAudit 360 to build your complete Whale Curve.

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O Profit Check demora 5 minutos. Sem upload de dados. Recebe um diagnóstico personalizado de rentabilidade.