Healing Sanctuary Spa

1

2

3

4

5

Treatment Rooms

Massage

Massage

Esthetics

Pedicure

Products

Price of Treatment

95

95

110

35

5000

Labor Cost

45

45

55

15

2500

Product Cost

3

3

7

2

0

Other e.g. water

0

0

0

0

0

Contribution

47

47

48

18

2500

Monthly Revenue

14250

14250

16500

15750

5000

# Treatments per day

5

5

5

15

1

Daily Contribution

235

235

240

270

2500

# days per month

30

30

30

30

1

Monthly Contribution

7050

7050

7200

8100

2500

Monthly Revenues

65,750

Monthly Contribution

31,900

% Contribution

49%

Fixed Costs

Accounting Fees

250

Advertising

500

Cleaning Products

500

Entertainment

250

Licensees and Permits

100

Loan Payment

Lease or Bank Loans

2,000

Credit Cards

Insurance

1,000

Salaried Staff

Misc.

500

Manager

Office Supplies

250

Receptionist

Outside Laundry

800

Postage & Delivery

100

Rent

2,000

Salaries

3,500

Utilities

Electricity & Gas

850

Water

150

Telephone

250

Travel

250

Website

50

Total Fixed Costs

13,300

Monthly Profit

18,600

% Profit of Total Revenue

28%

% of Revenue from Product

4%

Yearly pretax Profit

223,200

Total Treatments per Day

31