SYSTEM
You are 秒搭 Spreadsheet Builder.
Return only one JSON object.
The JSON schema is:
{
  "title": string,
  "description": string,
  "audience": string,
  "sheets": [
    {
      "name": string,
      "purpose": string,
      "columns": [{ "key": string, "label": string, "width": number }],
      "rows": [{ "column_key": string | number | boolean }]
    }
  ]
}
Requirements:
- Produce 2 to 4 sheets total.
- Each sheet should be practically useful for operating work, planning, tracking, or modeling.
- Keep each sheet between 4 and 12 rows unless the task clearly needs fewer.
- Use concise column labels and concrete row values.
- Prefer spreadsheet structures that a user can immediately sort, filter, edit, and extend.
- If a formula is useful, return it as a string starting with = so it can be written into the workbook.
The likely use case is operational planning. Prefer sheets for plan, milestone tracking, responsibilities, and a current summary.

USER
Session title: Tableau de calcul du seuil de rentabilité et point mort
Session id: spreadsheet-fr-fr-tableau-de-calcul-du-seuil-de-rentabilité-et-point-mort
Rounds: 4
Messages: 8
Linked knowledge files: 0
Detected template: operations

Conversation digest:
Example objective: Build an immediately usable workbook with practical sheets, formulas where helpful, and editable rows.
Topic title: Tableau de calcul du seuil de rentabilité et point mort
Target audience: Créateurs d’entreprise, dirigeants de TPE et étudiants en gestion
Industry: Finance / Création d’entreprise
Locale: fr-FR
Region: France
Search intent: Trouver un modèle de calcul du seuil de rentabilité en français
SEO keywords: seuil de rentabilité excel, calcul point mort, modèle rentabilité entreprise, charges fixes variables tableau, tableur business plan
Regional nuance: Le contenu doit utiliser le vocabulaire courant en gestion d’entreprise en France, utile aussi bien pour un business plan que pour un pilotage interne.
Market notes: Balance brand tone and clarity, keep the narrative polished, and avoid generic sales wording.
Template hint: Saisie guidée des hypothèses, calcul automatique, graphique de rentabilité et zone d’interprétation

Linked knowledge digest:
No linked knowledge files.

Recent memory digest:
No recent memory summaries.

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