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    DISCRETE MANUFACTURING / STRATEGY + OPERATIONS

    Increase profitable throughput, expand margins, and release cash.

    Aryo works with discrete manufacturing leaders to improve product and customer profitability, remove plant constraints, reduce material and labor loss, and free working capital.

    Clutch Global — Fall, 2024 — ClutchClutch Champion — Spring, 2024 — ClutchTop Management Consulting Company — United States, 2026 — ClutchTop Strategic Value Advisory Company, 2026 — Clutch

    P&L OPERATING MODEL

    See how commercial and operating decisions move the P&L.

    Select a sector and switch between the profit bridge and the underlying cost structure. The baseline is indexed to revenue so the economics remain comparable.

    INDUSTRY P&L BRIDGEDISCRETE MANUFACTURING / REVENUE INDEXED TO 100
    REVENUE INDEX100.0 → 106.0Commercial growth case
    OPERATING PROFIT6.0 → 16.7+10.7 points
    MARGIN6.0% → 15.8%Combined opportunity case
    6.0Baseline profit
    +6.0Revenue growth
    +1.8Materials + purchases
    +1.2Direct labor
    +0.8Factory overhead
    +0.7Commercial + G&A
    +0.2Other operating costs
    16.7With Aryo profit
    Commercial growthOperational improvementResulting profit
    REVENUEPrice, mix, retention, channel, product, and market focus
    COSTProcurement, labor, throughput, footprint, complexity, and overhead
    DATACompany actuals, industry benchmarks, operating signals, and measured deltas

    TACTICAL OPERATING KNOWLEDGE

    What we actually examine, change, and measure.

    This playbook changes by industry. For discrete manufacturing, Aryo moves from the operating question to the specific analyses, decisions, workflows, and management measures underneath it.

    OPERATING QUESTION

    Which orders consume capacity without earning an adequate return?

    WHAT ARYO EXAMINES AND CHANGES
    1. 01Rebuild contribution using actual routings, labor, material, freight, and warranty
    2. 02Reconcile standard cost to purchase-price, usage, mix, and efficiency variance
    3. 03Reset price, MOQ, lead-time, and service rules by customer and product