💸 Cost & Margin Analysis

From the Master Pricing workbook (160 services) · validated against the actual P&L

Headline: the workbook flags all 160 services HEALTHY — but it assumes a 38% groomer commission and $0 overhead. Using the real 48% commission from the P&L, 62 services flip to WATCH; adding real facility overhead, 69 land in ALERT (>55% cost) — almost entirely full grooms.

Rate reconciliation — workbook vs reality

Input	Workbook assumes	Actual (P&L)	Impact
Groomer commission	38%	~48% of grooming rev	cost understated ~26%
Bather rate	$13/hr	$13/hr ✓	matches
Apprentice (Casey/Mia)	25% commission	paid as bathers; also groom	misclassified — folds into the 48%
Facility overhead	$0 / groom	~$23 / service ($69k fixed ÷ ~3,000)	biggest gap — model is labor-only
True fully-loaded cost	labor only	~$55/service (var $32 + fixed $23)	vs ~$72 avg ticket → ~24% margin

Margin reveal — three layers

Workbook (38%, $0 OH)

160 ✓

+ real 48% comm

62 ⚡

+ real overhead

69 ⚠

ALERT cluster: Dog Full Zen Groom (25), Dog Tidy Trio (25), Cat Full Zen Groom (15) — the commission + time on full grooms eats the margin.

⚠ Losing-money list — worst services (fully loaded)

Service	Price	Cost %	Flag
Cat · Cat Full Zen Cat Groom — Mixed/Domestic	$130	89%	ALERT
Dog · Full Zen Groom — MD	$80	89%	ALERT
Cat · Cat Full Zen Cat Groom — Mixed/Domestic	$100	88%	ALERT
Dog · Full Zen Groom — LG	$95	88%	ALERT
Dog · Tidy Trio — LG	$100	88%	ALERT
Dog · Full Zen Groom — XL	$110	87%	ALERT
Dog · Full Zen Groom — LG	$140	86%	ALERT
Dog · Full Zen Groom — MD	$105	86%	ALERT
Dog · Full Zen Groom — LG	$120	86%	ALERT
Dog · Tidy Trio — LG	$100	85%	ALERT
Dog · Full Zen Groom — LG	$130	85%	ALERT
Dog · Full Zen Groom — MD	$95	85%	ALERT
Dog · Full Zen Groom — MD	$105	84%	ALERT
Cat · Cat Full Zen Cat Groom — Exotic/Specialt	$160	84%	ALERT
Dog · Full Zen Groom — XL	$170	83%	ALERT
Dog · Tidy Trio — LG	$95	82%	ALERT

Why: 48% commission + ~$0.28/min facility time. Largest/double-coat sizes are worst (longest drying/dematting). Only 59/160 services carry a matting fee — matted coats add unbilled time → undercharge.

✓ Pricing headroom — raise these (deep margin)

Service	Price	Cost %	Flag
Dog · Squeaky Clean Bath — SM	$25	13%	HEALTHY
Dog · Squeaky Clean Bath — SM	$25	13%	HEALTHY
Dog · Squeaky Clean Bath — XS	$20	16%	HEALTHY
Dog · Squeaky Clean Bath — XS	$20	16%	HEALTHY
Cat · Cat Tidy Kitty — Short Hair — Small	$75	17%	HEALTHY
Dog · Squeaky Clean Bath — LG	$35	18%	HEALTHY
Dog · Squeaky Clean Bath — LG	$35	18%	HEALTHY
Cat · Cat Tidy Kitty — Exotic/Specialty — Smal	$80	19%	HEALTHY
Dog · Zen Refresh — SM	$50	19%	HEALTHY
Dog · Zen Refresh — SM	$50	19%	HEALTHY
Cat · Cat Tidy Kitty — Medium Hair — Small	$65	20%	HEALTHY
Cat · Cat Tidy Kitty — Long Hair — Small	$75	20%	HEALTHY

Baths, Zen Refresh, and Cat Tidy Kitty run 13–24% loaded cost — large margin. If under the competitive set, room to raise $5–15 with no margin risk.

What to do

1. Full grooms: raise price ~10–20% or enforce a matting/de-shed fee — they're underwater at real cost. 2. Baths/refresh: healthy headroom — raise toward market. 3. Fix the model: set the workbook commission to 48% and enter a real overhead $/groom (currently $0) so it flags reality. 4. Casey/Mia: reclassify as groomers (they groom), not apprentice-bathers.

Analysis only — pricing changes are Linda's call, tied to the competitive set. The validated cost inputs (48% comm · ~$23 overhead/groom · ~$55 true cost) are handed to the GM dashboard.