CB1 is an instrument of calculation; CB2 is a planning tool. It helps decisions to expand or shrink your portfolio of products. It contains multiple CB1 sheets: one sheet for each SKU.

Screen shot of CB2 PORTFOLIO sheet: this sample company produces 7 SKUs, hence 7 CB1 sheets are made, each with the color of the product. The company sells two ackee products, so there are two blue sheets.

CB2 PRODUCTS sheet automatically displays the results of the analysis: two SKU's have too low margins (red light), two are below the company's target margin (orange light), and three products are above the target margin (green light).