How the work gets done, and what limits it.
Delivery capacity, utilization patterns, and the structural ceilings on what the eleven-person firm can take on without losing quality.
This sheet is in progress in the live engagement. The public sample includes the headline; the full sheet will be delivered with the next revision.
Northwind currently operates with utilization just above the ceiling at which advisory work degrades — partners are billable about 76% of the time, well past the 65% threshold the firm itself recommends to its clients. The structural fix is in § 06 · Organizational topology; the financial reflection is in § 04.