[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M74YA81ZG642DPCGSGFZ7Y0R":3,"skill-same:01M74YA81ZG642DPCGSGFZ7Y0R":46},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":19,"linkOnly":20,"markdownContent":21,"markdownBody":22,"frontMatter":23,"refName":24,"commitSha":25,"skillDirectory":26,"forksCount":27,"repositoryHtmlUrl":28,"repositoryHomepageUrl":6,"ownerHtmlUrl":29,"ownerBlogUrl":30,"ownerDescription":6,"updatedAt":31,"install":32,"resources":45},"01M74YA81ZG642DPCGSGFZ7Y0R","revenue-concentration",null,"Assess client concentration risk using revenue share and Herfindahl index.","openaccountant\u002Fskills","openaccountant","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F264845549?v=4","01M74Y9H4M5RZ23X265W9B9GSC","OpenAccountant AI","01M74Y9H580Z745YB8EPFHF537",117,"MIT","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fbusiness\u002Frevenue-concentration\u002FSKILL.md",[],[],"2026-11-11 17:30:46",false,"---\nname: revenue-concentration\ndescription: >\n  Assess client concentration risk using revenue share and Herfindahl index.\n---\n\n# Revenue Concentration Risk\n\n## Overview\nMeasure how dependent your business is on a small number of clients. Calculates each client's revenue share, computes the Herfindahl-Hirschman Index (HHI), and flags dangerous concentration levels.\n\n## Wilson Tools Used\n- `transaction_search` — find all revenue transactions and group by client or source to calculate per-client totals\n\n## Workflow\n1. Ask for the analysis period (recommend 12 months for accuracy).\n2. Use `transaction_search` to find all incoming payments (positive amounts).\n3. Group by vendor\u002Fpayee name to get per-client revenue totals.\n4. Calculate each client's revenue share as a percentage of total.\n5. Compute the Herfindahl-Hirschman Index: HHI = sum of (each client's market share percentage squared).\n6. Generate the report:\n\n```\nREVENUE CONCENTRATION — [Period]\n═══════════════════════════════════════════════════\nClient              Revenue     Share    Cumulative\n───────────────────────────────────────────────────\nAcme Corp           $48,000     40.0%      40.0%\nBeta LLC            $30,000     25.0%      65.0%\nGamma Inc           $18,000     15.0%      80.0%\nDelta Co            $12,000     10.0%      90.0%\nOther (3 clients)   $12,000     10.0%     100.0%\n───────────────────────────────────────────────────\nTotal Revenue      $120,000    100.0%\n\nHerfindahl Index (HHI):  2,550\nConcentration Level:     HIGH\nTop Client Dependency:   40.0%\n\nRisk Assessment:\n  - Losing Acme Corp would eliminate 40% of revenue\n  - Top 2 clients = 65% of revenue\n  - Top 3 clients = 80% of revenue\n═══════════════════════════════════════════════════\n```\n\n7. Interpret HHI:\n   - **Under 1,500**: Low concentration (diversified)\n   - **1,500-2,500**: Moderate concentration\n   - **Over 2,500**: High concentration (risky)\n8. Flag any single client above 25% as a key-person risk.\n9. Recommend target: no single client above 20%, top 3 clients below 50%.\n\n## Without Wilson\n1. Export bank transactions as CSV for the past 12 months.\n2. Filter to income only (positive amounts in most bank exports).\n3. Add a \"Client\" column and tag each deposit with the source client.\n4. Pivot table: Rows = Client, Values = Sum of Amount. Sort descending.\n5. Revenue Share: `=ClientRevenue\u002FTotalRevenue*100`.\n6. HHI: In a new column, square each share: `=Share^2`. Then `=SUM(SquaredShares)`.\n7. For cumulative share, use `=SUM($B$2:B2)\u002FTotalRevenue*100` (assuming column B is revenue, sorted descending).\n8. The U.S. DOJ uses HHI for antitrust analysis with the same thresholds: under 1,500 = unconcentrated, 1,500-2,500 = moderate, over 2,500 = highly concentrated. The same logic applies to your revenue risk.\n\n## Important Notes\n- A perfectly equal distribution across 4 clients gives an HHI of 2,500 (still moderate). You need 7+ roughly equal clients to reach \"low concentration.\"\n- Revenue concentration is not inherently bad if the top clients are contractually committed (annual contracts, retainers). The risk is losing a major client with no notice.\n- Track this quarterly. If a single client's share is growing, actively invest in diversifying your revenue base.\n- Consider both revenue concentration and profit concentration. A client generating 40% of revenue but 60% of profit is an even bigger risk.\n","# Revenue Concentration Risk\n\n## Overview\nMeasure how dependent your business is on a small number of clients. Calculates each client's revenue share, computes the Herfindahl-Hirschman Index (HHI), and flags dangerous concentration levels.\n\n## Wilson Tools Used\n- `transaction_search` — find all revenue transactions and group by client or source to calculate per-client totals\n\n## Workflow\n1. Ask for the analysis period (recommend 12 months for accuracy).\n2. Use `transaction_search` to find all incoming payments (positive amounts).\n3. Group by vendor\u002Fpayee name to get per-client revenue totals.\n4. Calculate each client's revenue share as a percentage of total.\n5. Compute the Herfindahl-Hirschman Index: HHI = sum of (each client's market share percentage squared).\n6. Generate the report:\n\n```\nREVENUE CONCENTRATION — [Period]\n═══════════════════════════════════════════════════\nClient              Revenue     Share    Cumulative\n───────────────────────────────────────────────────\nAcme Corp           $48,000     40.0%      40.0%\nBeta LLC            $30,000     25.0%      65.0%\nGamma Inc           $18,000     15.0%      80.0%\nDelta Co            $12,000     10.0%      90.0%\nOther (3 clients)   $12,000     10.0%     100.0%\n───────────────────────────────────────────────────\nTotal Revenue      $120,000    100.0%\n\nHerfindahl Index (HHI):  2,550\nConcentration Level:     HIGH\nTop Client Dependency:   40.0%\n\nRisk Assessment:\n  - Losing Acme Corp would eliminate 40% of revenue\n  - Top 2 clients = 65% of revenue\n  - Top 3 clients = 80% of revenue\n═══════════════════════════════════════════════════\n```\n\n7. Interpret HHI:\n   - **Under 1,500**: Low concentration (diversified)\n   - **1,500-2,500**: Moderate concentration\n   - **Over 2,500**: High concentration (risky)\n8. Flag any single client above 25% as a key-person risk.\n9. Recommend target: no single client above 20%, top 3 clients below 50%.\n\n## Without Wilson\n1. Export bank transactions as CSV for the past 12 months.\n2. Filter to income only (positive amounts in most bank exports).\n3. Add a \"Client\" column and tag each deposit with the source client.\n4. Pivot table: Rows = Client, Values = Sum of Amount. Sort descending.\n5. Revenue Share: `=ClientRevenue\u002FTotalRevenue*100`.\n6. HHI: In a new column, square each share: `=Share^2`. Then `=SUM(SquaredShares)`.\n7. For cumulative share, use `=SUM($B$2:B2)\u002FTotalRevenue*100` (assuming column B is revenue, sorted descending).\n8. The U.S. DOJ uses HHI for antitrust analysis with the same thresholds: under 1,500 = unconcentrated, 1,500-2,500 = moderate, over 2,500 = highly concentrated. The same logic applies to your revenue risk.\n\n## Important Notes\n- A perfectly equal distribution across 4 clients gives an HHI of 2,500 (still moderate). You need 7+ roughly equal clients to reach \"low concentration.\"\n- Revenue concentration is not inherently bad if the top clients are contractually committed (annual contracts, retainers). The risk is losing a major client with no notice.\n- Track this quarterly. If a single client's share is growing, actively invest in diversifying your revenue base.\n- Consider both revenue concentration and profit concentration. 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