This spreadsheet shows, through an example, how an industry that has Variable Costs, Fixed Costs and sells its product in the market, analyzes its Margin of Safety and its Operating Leverage in a given period. The Margin of Safety is understood as the physical or monetary value that exceeds the Break-Even Point value. The Operating Leverage indicator shows the incremental variation in profit in relation to the increase or reduction in physical production.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.