{
  "edition": "2026",
  "currency": "USD",
  "figures": "Owner-approved; values retained in B10",
  "population": "The population is the 74 published case studies, with one selected highlight figure per case. It is not a representative sample of all SMBs or a total of every finding in each audit. A lower median is the middle value after sorting, using the lower of the two middle values for an even count. Published annual figures include different outcome types; they are not all collected cash, profit or recurring savings. Case publication dates do not establish common observation, implementation or recovery periods; use each case for its supported timing and outcome.",
  "aggregateLimitations": "The published 18.7% leak share and 11–28% spend band use a spend basis; the 1–3% revenue band uses a different denominator. The $62/$22/$9/$7 allocation is a separate published $100 breakdown, not the complement of the 18.7% figure. Underlying spend totals, weighting, category overlap and common measurement periods are not published here, so these figures cannot be independently reconstructed from the 74 case highlights. Published prevalence percentages likewise lack audit-level flags and eligible counts; do not infer counts, add overlapping percentages or treat them as market-wide rates.",
  "measurementPeriod": null,
  "measurementPeriodNote": "No common measurement period is supplied by the published case-value data.",
  "csv": "/benchmark/marginfix-2026-smb-marketing-benchmark.csv",
  "metrics": {
    "median_recovered_per_audit": {
      "definition": "Lower median annual published highlight figure across all cases; legacy name does not imply realization.",
      "value": 58000,
      "count": 74
    },
    "median_recovered_by_industry": {
      "definition": "Lower median annual published highlight figure in that industry; legacy name does not imply realization.",
      "groups": [
        {
          "industry": "DTC / Ecommerce",
          "count": 10,
          "value": 53000
        },
        {
          "industry": "B2B SaaS",
          "count": 8,
          "value": 52000
        },
        {
          "industry": "Marketplace",
          "count": 7,
          "value": 66000
        },
        {
          "industry": "Subscription",
          "count": 7,
          "value": 51000
        },
        {
          "industry": "Retail",
          "count": 8,
          "value": 54000
        },
        {
          "industry": "Services",
          "count": 8,
          "value": 47000
        },
        {
          "industry": "Fintech",
          "count": 7,
          "value": 83000
        },
        {
          "industry": "Pharma",
          "count": 9,
          "value": 64000
        },
        {
          "industry": "Manufacturing",
          "count": 10,
          "value": 64000
        }
      ]
    },
    "total_identified": {
      "definition": "Rounded lower bound, published as $4.5M+, of summed annual case figures; not a cash recovery total.",
      "exactSum": 4513000
    },
    "median_leak_share": {
      "definition": "Published median leak share on a spend basis.",
      "underlyingSpendDenominator": null,
      "weighting": null
    },
    "paid_spend_band_low": {
      "definition": "Published lower spend-band bound; distinct from the calculator industry coefficients."
    },
    "paid_spend_band_high": {
      "definition": "Published upper spend-band bound; distinct from the calculator industry coefficients."
    },
    "revenue_band_low": {
      "definition": "Published lower revenue-band bound; distinct from the calculator revenue coefficient."
    },
    "revenue_band_high": {
      "definition": "Published upper revenue-band bound; distinct from the calculator revenue coefficient."
    },
    "effective_spend_share": {
      "definition": "Effective category in the separately published $100 allocation; not 100 minus median_leak_share."
    },
    "spend_allocation_per_100": {
      "definition": "Separate published allocation totaling 100; underlying totals, weighting and overlap treatment unavailable."
    },
    "leak_prevalence": {
      "definition": "Published percentages; categories may overlap.",
      "eligibleCounts": null,
      "auditLevelFlags": null,
      "materialityThreshold": null
    },
    "audits_in_sample": {
      "definition": "Number of published case highlights."
    },
    "industries_covered": {
      "definition": "Number of industry groups in the published cases."
    }
  },
  "estimator": {
    "definition": "This calculator applies model assumptions to your inputs. Its range, comparison position and score are directional scenarios, not measured account losses, verified peer percentiles or a recovery promise. The industry reference amounts are model references, distinct from the lower medians of published case figures. Underlying calibration budgets and validation evidence are not published.",
    "references": [
      {
        "industry": "DTC / Ecommerce",
        "modelReference": "$54k",
        "publishedCaseLowerMedian": 53000,
        "count": 10
      },
      {
        "industry": "B2B SaaS",
        "modelReference": "$60k",
        "publishedCaseLowerMedian": 52000,
        "count": 8
      },
      {
        "industry": "Marketplace",
        "modelReference": "$66k",
        "publishedCaseLowerMedian": 66000,
        "count": 7
      },
      {
        "industry": "Subscription",
        "modelReference": "$51k",
        "publishedCaseLowerMedian": 51000,
        "count": 7
      },
      {
        "industry": "Retail",
        "modelReference": "$56k",
        "publishedCaseLowerMedian": 54000,
        "count": 8
      },
      {
        "industry": "Services",
        "modelReference": "$47k",
        "publishedCaseLowerMedian": 47000,
        "count": 8
      },
      {
        "industry": "Fintech",
        "modelReference": "$83k",
        "publishedCaseLowerMedian": 83000,
        "count": 7
      },
      {
        "industry": "Pharma",
        "modelReference": "$64k",
        "publishedCaseLowerMedian": 64000,
        "count": 9
      },
      {
        "industry": "Manufacturing",
        "modelReference": "$67k",
        "publishedCaseLowerMedian": 64000,
        "count": 10
      }
    ]
  }
}