Two questions in one instrument. What is the tariff change costing? And
can the commercial system absorb it? The second determines whether the first
has to be passed to the consumer.
Illustrative. Thermos L.L.C. is private — a subsidiary of Taiyo Nippon Sanso under Nippon
Sanso Holdings (TSE: 4091). No public financials exist. Every figure here comes from the inputs you set.
The tariff rules are real; the numbers are yours.
Part 1 — the exposure
Since April 6, 2026, Section 232 applies to the full customs value of a derivative
product rather than its metal content. Same rate, different base.
Duty, old basis (metal only)—
Duty, new basis (full value)—
Increase per unit—
Price increase to hold margin—
Annual tariff cost—
The commitment ledger is what makes this actionable
Knowing the tariff cost is arithmetic. Recovering it depends on whether you can produce what was
agreed when the deduction lands months later — sealed, timestamped, and unchanged since.
Fifteen questions across the five pillars, worded for an imported, seasonal, mass-retail business.
Answer honestly — there are no wrong answers, and the score only shows where to look first.
0 of 15 answered0%
Commercial Performance Index
—
—
—
Where the gaps are
Each pillar out of 100. The shortest bar is where the fastest money is.
Priority findings
The two lowest pillars, and what that pattern means for an importer facing a cost shock.
The synthesis — does the trade recovery cover the tariff?
Annual tariff cost
—
Recoverable from trade
—
Coverage
—
0% — all of it goes to the consumer100% — self-funded