# Sample brief: Halden Freight cost programme

Illustrative example · Fictional company and sample data

**Ask:** Build a 7-slide steering committee deck (title slide included) for Halden Freight's executive team, meeting on 20 November 2026. They must decide which cost levers to approve for 2027.

**Context:** Halden Freight is a fictional mid-size European road-freight company (revenue €640M in 2025). Operating profit fell from €38M in 2023 to €21M in 2025. The board has asked for a plan to restore operating profit to at least €35M by 2027.

**Data (from the client's finance team, FY2023-25, € millions):**

Operating profit bridge 2023 → 2025:
- 2023 operating profit: 38
- Fuel cost: −9
- Driver wages: −7
- Subcontracted haulage: −6
- Price increases passed to customers: +8
- Network and depot costs: −3
- 2025 operating profit: 21

Addressable cost by category, 2025 (€M): subcontracted haulage 96, fuel 82, driver wages 210, depots and network 58, overheads (SG&A) 47, fleet maintenance 35.

Cost levers the team has sized (annual run-rate saving by 2027, €M; time to impact; risk):
- Route and load optimisation: 7; 6-9 months; low
- Subcontractor rate renegotiation and panel consolidation: 5; 3-6 months; medium
- Fuel hedging and telematics-led driving: 4; 3-6 months; low
- Depot consolidation (close 2 of 11 depots): 3; 12-18 months; high
- Overhead (SG&A) reduction: 2; 6 months; medium

Empty running (trucks driving without load): 24% of kilometres in 2025 vs 18% in 2023.

**What the executives need:** the answer first; why profit fell; where the money is; which levers to approve now and which to study further; next steps with owners (COO, CFO, Head of Procurement, Network Director) and dates.