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{"sheet":"Instructions","index":0,"n_rows":30,"n_cols":5,"rows_kept":30,"cut":false,"hidden":false,"merged":[[0,0,1,7],[2,0,2,7],[4,0,4,7],[5,0,5,7],[6,0,6,7],[7,0,7,7],[8,0,8,7],[9,0,9,7],[10,0,10,7],[13,0,13,7],[14,0,14,3],[14,4,14,7],[15,0,15,3],[15,4,15,7],[19,4,19,7],[22,0,22,7],[23,0,25,7],[28,0,28,7],[29,0,33,7],[16,0,16,3],[16,4,16,7],[17,0,17,3],[17,4,17,7],[18,0,18,3],[18,4,18,7],[19,0,19,3]]}
["CONTRIBUTION MARGIN MODEL"]
[]
["Cadence & Compass | Disciplined execution. Confident direction."]
[]
["HOW TO USE THIS MODEL"]
["1. Start on Inputs and update the blue/yellow assumption cells."]
["2. Build each revenue stream on the Revenue tab using volume, rate, and any other revenue."]
["3. Enter employees/roles on Headcount. Classify each as Direct or Indirect / Admin. Only Direct labor flows into contribution margin."]
["4. Enter non-labor direct/variable costs on Variable Costs. Choose a driver: Per Unit, % of Revenue, or Manual Amount."]
["5. Review Summary for contribution margin, margin %, contribution per unit, and break-even volume."]
["6. Use Scenario Analysis to test directional changes in volume, pricing, direct labor productivity, and variable cost inflation."]
[]
[]
["WHAT BELONGS IN CONTRIBUTION MARGIN"]
["Include",null,null,null,"Exclude"]
["• Direct labor used to deliver the service",null,null,null,"• Executive / corporate salaries"]
["• Payroll taxes and benefits on direct labor",null,null,null,"• General administrative headcount"]
["• Supplies and consumables",null,null,null,"• Rent and fixed occupancy"]
["• Variable travel / delivery costs",null,null,null,"• Fixed software / corporate infrastructure"]
["• Transaction fees and other volume-driven costs",null,null,null,"• Depreciation, interest and taxes"]
[]
[]
["A USEFUL RULE OF THUMB"]
["Ask: “If this revenue disappeared, which costs would disappear with it?” Those costs are the strongest candidates for direct/variable costs. The goal is not perfect accounting allocation; it is a clear view of the economics of delivering the work."]
[]
[]
[]
[]
["WHEN THE ANALYSIS RAISES HARDER QUESTIONS"]
["A contribution margin model can show where economic pressure or opportunity is developing. Deciding what to do about it often requires a deeper look at pricing, labor productivity, customer mix, operating decisions, growth alternatives and scenario planning.\n\nCadence & Compass | Disciplined execution. Confident direction."]

{"sheet":"Summary","index":1,"n_rows":34,"n_cols":5,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,0,1,9],[2,0,2,9],[4,0,4,9],[5,3,5,9],[15,0,15,9],[32,0,32,9],[33,0,36,9]]}
["CONTRIBUTION MARGIN SUMMARY"]
[]
["Cadence & Compass | Disciplined execution. Confident direction."]
[]
["EXECUTIVE SUMMARY"]
["Analysis",{"$f":"Inputs!B6","v":"Example Service Line"},null,"BREAK-EVEN"]
["Period",{"$f":"Inputs!B7","v":"Monthly"},null,"Fixed Operating Costs ($)",{"$f":"Inputs!B11","v":50000}]
["Total Revenue ($)",{"$f":"Revenue!F27","v":180000},null,"CM / Unit ($)",{"$f":"B13","v":18.175}]
["Direct Labor ($)",{"$f":"Headcount!M37","v":30400},null,"Break-even Units",{"$f":"IFERROR(E7/E8,0)","v":2751.031637}]
["Other Variable Costs ($)",{"$f":"'Variable Costs'!H32","v":76900},null,"Break-even Revenue ($)",{"$f":"E9*IFERROR(Revenue!F27/Revenue!C27,0)","v":123796.4237}]
["Contribution Margin ($)",{"$f":"B8-B9-B10","v":72700},null,"Margin of Safety (Units)",{"$f":"Revenue!C27-E9","v":1248.968363}]
["Contribution Margin (%)",{"$f":"IFERROR(B11/B8,0)","v":0.4038888889}]
["Contribution Margin / Unit ($)",{"$f":"IFERROR(B11/Revenue!C27,0)","v":18.175}]
[]
[]
["COST MIX"]
["Metric","Amount ($)"]
["Revenue",{"$f":"B8","v":180000}]
["Direct Labor",30400]
["Other Variable Costs",76900]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["WHAT THIS TELLS YOU"]
["Contribution margin shows what remains after the direct labor and other variable costs required to deliver the revenue. That remaining contribution is available to cover fixed overhead, investment, and profit. Use Scenario Analysis to test how changes in volume, pricing, labor productivity, and variable cost inflation affect the economics."]

{"sheet":"Inputs","index":2,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,0,1,5],[2,0,2,5],[4,0,4,5],[13,1,15,5]]}
["MODEL INPUTS"]
[]
["Cadence & Compass | Disciplined execution. Confident direction."]
[]
["CORE ASSUMPTIONS"]
["Analysis Name","Example Service Line"]
["Period","Monthly"]
["Volume Unit","Visits / Units"]
["Payroll Tax Rate",0.12]
["Default Direct Labor Allocation",1.0]
["Fixed Operating Costs for Break-even",50000.0]
["Notes","Replace blue/yellow cells with your assumptions."]
[]
["Model logic","Revenue and direct labor are built on supporting tabs. Only headcount classified as Direct is included in contribution margin. Indirect/Admin headcount remains visible for context but is excluded from CM."]

{"sheet":"Revenue","index":3,"n_rows":27,"n_cols":8,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,0,1,7],[2,0,2,7]]}
["REVENUE BUILD"]
[]
["Cadence & Compass | Disciplined execution. Confident direction."]
[]
["Revenue Stream","Description","Volume / Units","Rate per Unit ($)","Other Revenue ($)","Total Revenue ($)","Revenue / Unit ($)","Notes"]
["Core Service","Primary recurring service",4000.0,45.0,0.0,{"$f":"C6*D6+E6","v":180000},{"$f":"IFERROR(F6/C6,0)","v":45},"Sample assumptions"]
["Secondary Service","Additional revenue stream",0.0,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[null,null,null,0.0,0.0,0,0]
[]
["TOTAL",null,{"$f":"SUM(C6:C25)","v":4000},null,null,{"$f":"SUM(F6:F25)","v":180000},{"$f":"IFERROR(F27/C27,0)","v":45}]

{"sheet":"Headcount","index":4,"n_rows":37,"n_cols":13,"rows_kept":37,"cut":false,"hidden":false,"merged":[[0,0,1,12],[2,0,2,12],[36,0,36,8]]}
["HEADCOUNT & FULLY BURDENED LABOR"]
[]
["Cadence & Compass | Disciplined execution. Confident direction."]
[]
["Employee / Role","Department","Labor Classification","FTE","Annual Salary ($)","Monthly Benefits ($)","Payroll Tax Rate","Annual Payroll Taxes ($)","Annual Benefits ($)","Fully Burdened Annual Labor ($)","Fully Burdened Monthly Labor ($)","Direct Labor Allocation","CM Direct Labor Cost ($)"]
["Clinician / Delivery Role","Operations","Direct",4.0,75000.0,600.0,{"$f":"Inputs!$B$9","v":0.12},{"$f":"D6*E6*G6","v":36000},{"$f":"D6*F6*12","v":28800},{"$f":"D6*E6+H6+I6","v":364800},{"$f":"J6/12","v":30400},1.0,{"$f":"IF(C6=\"Direct\",K6*L6,0)","v":30400}]
["Operations Manager","Operations","Indirect / Admin",1.0,90000.0,700.0,{"$f":"Inputs!$B$9","v":0.12},10800,8400,109200,9100,0.0,0]
["Open Role",null,"Direct",0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[null,null,null,0.0,0.0,0.0,{"$f":"Inputs!$B$9","v":0.12},0,0,0,0,1.0,0]
[]
["TOTAL",null,null,null,null,null,null,null,null,{"$f":"SUM(J6:J35)","v":474000},39500,null,{"$f":"SUM(M6:M35)","v":30400}]

{"sheet":"Variable Costs","index":5,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[0,0,1,8],[2,0,2,8],[31,0,31,6]]}
["VARIABLE COSTS"]
[]
["Cadence & Compass | Disciplined execution. Confident direction."]
[]
["Cost Category","Description","Cost Driver","Units / Base","Cost per Unit ($)","% of Revenue","Manual Amount ($)","Total Variable Cost ($)","Notes"]
["Supplies","Consumables used to deliver service","Per Unit",4000.0,4.5,0.0,0.0,{"$f":"IF(C6=\"Per Unit\",D6*E6,IF(C6=\"% of Revenue\",Revenue!$F$27*F6,IF(C6=\"Manual Amount\",G6,0)))","v":18000}]
["Travel / Mileage","Variable delivery/travel cost","Per Unit",4000.0,2.35,0.0,0.0,{"$f":"IF(C7=\"Per Unit\",D7*E7,IF(C7=\"% of Revenue\",Revenue!$F$27*F7,IF(C7=\"Manual Amount\",G7,0)))","v":9400}]
["Transaction Fees","Merchant or transaction costs","% of Revenue",{"$f":"IF(C8=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.025,0.0,{"$f":"IF(C8=\"Per Unit\",D8*E8,IF(C8=\"% of Revenue\",Revenue!$F$27*F8,IF(C8=\"Manual Amount\",G8,0)))","v":4500}]
["Other","Other direct variable costs","Manual Amount",{"$f":"IF(C9=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,45000.0,{"$f":"IF(C9=\"Per Unit\",D9*E9,IF(C9=\"% of Revenue\",Revenue!$F$27*F9,IF(C9=\"Manual Amount\",G9,0)))","v":45000}]
[null,null,null,{"$f":"IF(C10=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C10=\"Per Unit\",D10*E10,IF(C10=\"% of Revenue\",Revenue!$F$27*F10,IF(C10=\"Manual Amount\",G10,0)))","v":0}]
[null,null,null,{"$f":"IF(C11=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C11=\"Per Unit\",D11*E11,IF(C11=\"% of Revenue\",Revenue!$F$27*F11,IF(C11=\"Manual Amount\",G11,0)))","v":0}]
[null,null,null,{"$f":"IF(C12=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C12=\"Per Unit\",D12*E12,IF(C12=\"% of Revenue\",Revenue!$F$27*F12,IF(C12=\"Manual Amount\",G12,0)))","v":0}]
[null,null,null,{"$f":"IF(C13=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C13=\"Per Unit\",D13*E13,IF(C13=\"% of Revenue\",Revenue!$F$27*F13,IF(C13=\"Manual Amount\",G13,0)))","v":0}]
[null,null,null,{"$f":"IF(C14=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C14=\"Per Unit\",D14*E14,IF(C14=\"% of Revenue\",Revenue!$F$27*F14,IF(C14=\"Manual Amount\",G14,0)))","v":0}]
[null,null,null,{"$f":"IF(C15=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C15=\"Per Unit\",D15*E15,IF(C15=\"% of Revenue\",Revenue!$F$27*F15,IF(C15=\"Manual Amount\",G15,0)))","v":0}]
[null,null,null,{"$f":"IF(C16=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C16=\"Per Unit\",D16*E16,IF(C16=\"% of Revenue\",Revenue!$F$27*F16,IF(C16=\"Manual Amount\",G16,0)))","v":0}]
[null,null,null,{"$f":"IF(C17=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C17=\"Per Unit\",D17*E17,IF(C17=\"% of Revenue\",Revenue!$F$27*F17,IF(C17=\"Manual Amount\",G17,0)))","v":0}]
[null,null,null,{"$f":"IF(C18=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C18=\"Per Unit\",D18*E18,IF(C18=\"% of Revenue\",Revenue!$F$27*F18,IF(C18=\"Manual Amount\",G18,0)))","v":0}]
[null,null,null,{"$f":"IF(C19=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C19=\"Per Unit\",D19*E19,IF(C19=\"% of Revenue\",Revenue!$F$27*F19,IF(C19=\"Manual Amount\",G19,0)))","v":0}]
[null,null,null,{"$f":"IF(C20=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C20=\"Per Unit\",D20*E20,IF(C20=\"% of Revenue\",Revenue!$F$27*F20,IF(C20=\"Manual Amount\",G20,0)))","v":0}]
[null,null,null,{"$f":"IF(C21=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C21=\"Per Unit\",D21*E21,IF(C21=\"% of Revenue\",Revenue!$F$27*F21,IF(C21=\"Manual Amount\",G21,0)))","v":0}]
[null,null,null,{"$f":"IF(C22=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C22=\"Per Unit\",D22*E22,IF(C22=\"% of Revenue\",Revenue!$F$27*F22,IF(C22=\"Manual Amount\",G22,0)))","v":0}]
[null,null,null,{"$f":"IF(C23=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C23=\"Per Unit\",D23*E23,IF(C23=\"% of Revenue\",Revenue!$F$27*F23,IF(C23=\"Manual Amount\",G23,0)))","v":0}]
[null,null,null,{"$f":"IF(C24=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C24=\"Per Unit\",D24*E24,IF(C24=\"% of Revenue\",Revenue!$F$27*F24,IF(C24=\"Manual Amount\",G24,0)))","v":0}]
[null,null,null,{"$f":"IF(C25=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C25=\"Per Unit\",D25*E25,IF(C25=\"% of Revenue\",Revenue!$F$27*F25,IF(C25=\"Manual Amount\",G25,0)))","v":0}]
[null,null,null,{"$f":"IF(C26=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C26=\"Per Unit\",D26*E26,IF(C26=\"% of Revenue\",Revenue!$F$27*F26,IF(C26=\"Manual Amount\",G26,0)))","v":0}]
[null,null,null,{"$f":"IF(C27=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C27=\"Per Unit\",D27*E27,IF(C27=\"% of Revenue\",Revenue!$F$27*F27,IF(C27=\"Manual Amount\",G27,0)))","v":0}]
[null,null,null,{"$f":"IF(C28=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C28=\"Per Unit\",D28*E28,IF(C28=\"% of Revenue\",Revenue!$F$27*F28,IF(C28=\"Manual Amount\",G28,0)))","v":0}]
[null,null,null,{"$f":"IF(C29=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C29=\"Per Unit\",D29*E29,IF(C29=\"% of Revenue\",Revenue!$F$27*F29,IF(C29=\"Manual Amount\",G29,0)))","v":0}]
[null,null,null,{"$f":"IF(C30=\"Per Unit\",Revenue!$C$27,0)","v":0},0.0,0.0,0.0,{"$f":"IF(C30=\"Per Unit\",D30*E30,IF(C30=\"% of Revenue\",Revenue!$F$27*F30,IF(C30=\"Manual Amount\",G30,0)))","v":0}]
[]
["TOTAL VARIABLE COSTS",null,null,null,null,null,null,{"$f":"SUM(H6:H30)","v":76900}]

{"sheet":"Scenario Analysis","index":6,"n_rows":11,"n_cols":10,"rows_kept":11,"cut":false,"hidden":false,"merged":[[2,0,2,7],[10,0,13,7],[0,0,1,9]]}
["SCENARIO ANALYSIS"]
[]
["Cadence & Compass | Disciplined execution. Confident direction."]
[]
["Scenario","Volume Change","Pricing Change","Direct Labor Productivity Change","Variable Cost Inflation","Revenue ($)","Contribution Margin ($)","Contribution Margin (%)","Scenario","CM ($)"]
["Downside",-0.1,-0.05,-0.05,0.05,{"$f":"Revenue!$F$27*(1+B6)*(1+C6)","v":153900},{"$f":"F6-(Headcount!$M$37*(1+B6)/(1+D6))-('Variable Costs'!$H$32*(1+B6)*(1+E6))","v":52429.5},{"$f":"IFERROR(G6/F6,0)","v":0.3406725146},"Downside",{"$f":"G6","v":52429.5}]
["Base",0.0,0.0,0.0,0.0,{"$f":"Revenue!$F$27*(1+B7)*(1+C7)","v":180000},{"$f":"F7-(Headcount!$M$37*(1+B7)/(1+D7))-('Variable Costs'!$H$32*(1+B7)*(1+E7))","v":72700},0.4038888889,"Base",72700]
["Upside",0.1,0.03,0.05,-0.02,{"$f":"Revenue!$F$27*(1+B8)*(1+C8)","v":203940},{"$f":"F8-(Headcount!$M$37*(1+B8)/(1+D8))-('Variable Costs'!$H$32*(1+B8)*(1+E8))","v":89194.18095},0.437355011,"Upside",89194.18095]
[]
[]
["Scenario assumptions are intentionally simple. Volume and pricing adjust revenue; direct labor scales with volume and is modified by productivity; other variable costs scale with volume and the inflation assumption. The free version is designed for directional decision support rather than a full operating forecast."]