GM Dental Group · Profit cockpit · All figures £ GBP · → 250k Mission Control

£250k is a revenue number. These two boards show what's left.

One dataset, two views. Tracker is the manager's board — volumes, leads, consults, chair days. Profitability is yours — every pound from patient price to what the group keeps. Change a fee or a volume on either and both move together. Baselines corrected 16 Jul 2026 (Bex £50k · Ash £135k · Roch £135k · Barnet £95k) — the mission plan that reverses these numbers lives in Mission Control.

Practice

Target £/mo

Working days

Hrs/surgery/day

Dentist surgeries

Hygiene surgeries

Fixed overheads £/mo

Marketing £/mo

Miscellaneous %

Clinician model

# salaried clinicians

Retainer £/yr (self-employed)

Arches / clinician / mo (capacity)

Count supply & lab margin
Fixtures, abutments and lab are practice costs but group revenue. Shown as separate uplift lines.

1 · The mix

Edit fee, volume, or any cost. Revenue share ≠ profit share.

Treatment	Fee £	Vol	Revenue £	% rev	Clin %	Lab £	Mat £	Fin %	Contrib £/case	CM %	£ / chair hr	Contrib £	% profit

2 · Chair-day ledger

Revenue you cannot physically deliver isn't revenue.

3 · Funnel to feed it

Reverse-engineered from close rate back to enquiry.

Treatment	Lead→bk %	Bk→att %	Att→close %	CPL £	Leads	Booked	Attended	Closed	Spend £	Contrib/lead £

4 · Acquisition channels

From the full-arch playbook. Your £1,000 marketing-per-case only holds because the database is free.

Channel	Leads/mo	£ / lead	Fixed £/mo	Lead→bk %	Bk→att %	Att→close %	Spend £	Cases	CPA £	Share

5 · Playbook KPIs

The playbook's weekly targets, scored against this model.

Metric	Playbook target	This model	Status

6 · The cadence board

What the manager reads out. Profit per day, not just revenue per day.

7 · Group view

Four practices at their current run rate. Warwick Lodge excluded from this view — its costs still sit in the group P&L. Fixed costs and mix are per-practice assumptions — edit above.

Practice	Current rev £	Target £	Gap £	Break-even £	Above BE?	EBITDA at target £	EBITDA %	Ad £	ROAS

1 · This month at a glance

Six FTS SKUs, exact numbers from your calculator. Change the cases below and this updates. Target: 42 arches.

2 · The mix

Enter cases per month. Arches counts each single as 1 and each dual as 2. L1 is what the practice keeps; L2 adds parts margin; L3 adds lab margin. See section 4 for definitions.

SKU	Fee	Cases / mo	Arches	Revenue	L1 practice	L2 + parts	L3 + lab

3 · Per-case economics reference

What each SKU is worth per case, before you multiply by volume. Read-only. These reconcile to your calculator to the pound.

SKU	Fee	Arches	Fee for work (x)	Clinician 40%	L1 / case	L2 / case	L3 / case

4 · Payment models side by side

Same six SKUs, three ways to pay the clinician. Salaried numbers use the current total arches — change your mix and the Salaried column updates because the retainer is fixed but the per-arch allocation isn't. Best practice L1 highlighted per row.

SKU	Fee	Associate 40% × x		Hybrid 40% gross − 50% costs		Salaried per-arch alloc
SKU	Fee	Clin	L1	Clin	L1	Clin	L1

5 · What the three levels mean

Level 1 · Practice net

What the practice keeps from the fee after paying the clinician, the lab, the components and finance. Your operating profit from delivering the case.

L1 = 60% × (fee − parts − lab − finance)

Level 2 · + parts margin

L1 plus the group's margin on parts. Implants billed £210, cost £80 (£130 margin each). Components billed £120, cost £60 (£60 margin each).

L2 = L1 + (implants × £130) + (MUAs × £60)

Level 3 · + lab margin

L2 plus the group's margin on lab. Assumes GM Dental Lab returns 50% of the total lab bill (temporary + permanent) as margin to the group.

L3 = L2 + 50% × (temp + permanent lab)

1 · This month at a glance

3 single-implant SKUs at your fees (£1,895 / £2,295 / £2,795 per implant). Case fee = per-implant × 2 (your stated average). Costs per implant: £210 implant, £260 lab. Chair time: 2 hrs per implant. Same clinician model as Full-Arch (change via toggle at page top). Formula for clinician: (gross - implants - lab) × 40% — no finance in the calculation per your literal spec. Target: 40 patients / month across 4 practices.

2 · The mix

Enter cases per month. L1 is what the practice keeps; L2 adds parts margin; L3 adds lab margin.

SKU	Fee	Patients / mo	Revenue	L1 practice	L2 + parts	L3 + lab

3 · Per-case economics reference

What each SKU is worth per case under the currently selected clinician model. Read-only.

SKU	Fee	Fee for work (x)	Clinician	L1 / case	L2 / case	L3 / case

4 · Payment models side by side

Same three SKUs, three ways to pay the clinician. Salaried per-case allocation based on current total cases and current retainer × nClin at the top of the page.

SKU	Fee	Associate 40% × x		Hybrid 40% gross − 50% costs		Salaried per-case alloc
SKU	Fee	Clin	L1	Clin	L1	Clin	L1

5 · Salaried vs Associate break-even

Slide to test different total patient volumes at the current mix ratio from Section 2. Break-even is the volume at which the salaried retainer cost equals the 40%-of-x associate payout. Below break-even, associate is cheaper; above, salaried wins. Break-even auto-recomputes as you change nClin or retainer at the top of the page, or as you change the mix in Section 2.

Slider position

patients / month

Break-even

patients / month at this mix

At slider position

Salaried wins

+£19,600 / mo vs associate

5306090120

Payment model	Clinician cost / mo	Practice L1 / mo	L1 % of revenue	Winner

6 · Notes and assumptions

Formula (your spec). Clinician (old) = (gross - implant - lab) × 40%. Clinician (hybrid) = 40% × gross - 50% × (implant + lab). No finance provision in either. Each patient has 2 implants on average.

Fee anchoring per implant. Essential £1,895 · Advanced £2,295 · Premium £2,795. Case fee = per-implant × 2 = £3,790 / £4,590 / £5,590. If a patient has 1 tooth (not 2), halve the fee and halve the clinician pay; L1 halves too.

Distribution risk. "2 implants average" hides a distribution. If real mix is 60% single-tooth / 30% 2-tooth / 10% 3+, actual average is 1.5 and the numbers here overstate revenue by 25%. Check your PMS data.

Chair time. 2 hrs per implant × 2 implants = 4 hrs per patient. At target 40 patients/month = 160 hrs of chair time across the group, or 40 hrs per site. Well below chair capacity.

1 · This month at a glance

3 Invisalign SKUs — Lite, Moderate, Comprehensive. Only Comprehensive is anchored to your numbers (£3,950 fee, £1,300 lab, £400 dentist). Lite and Moderate are estimated — flag anything wrong. Target: 20 cases / month across 4 practices.

2 · The mix

L1 is what the practice keeps after paying lab, materials, dentist, and finance. L2 = L1 because there are no in-house parts (attachments are pass-through). L3 = L2 because Align aligners are pass-through and GM Dental Lab does not process them.

SKU	Fee	Cases / mo	Revenue	L1	L2	L3

3 · Per-case economics

Read-only reference. What each SKU is worth per case before you multiply by volume.

SKU	Fee	Lab (Align)	Materials	Dentist (flat)	Finance 4%	L1 / case

4 · Notes and assumptions

Estimated numbers. Only Comprehensive is anchored (£3,950 / £1,300 / £400 from what you told me). Lite and Moderate are my guesses at typical Align tier pricing — replace with your actual figures.

The £400 dentist arrangement. That is 10% of the £3,950 fee, versus £1,060 (40% of gross-less-lab) under your full-arch contract. Either the £400 is a flat per-case bonus on top of a salary, or your associates are subsidising Invisalign relative to their full-arch pay. Naming the arrangement matters — dentists comparing pay-per-case will pick the arch every time.

Why L1 = L2 = L3. Invisalign has no in-house parts you sell to yourself (implants), no MUA equivalent, and Align aligners come from Align — GM Dental Lab does not produce them, so no group lab margin. What the practice keeps IS what the group keeps.

1 · This month at a glance

6 SKUs covering typical private general dentistry. All fees, lab costs and materials are estimated — replace with your real numbers. Target: 250 cases / month across 4 practices (mostly exams and hygiene).

2 · The mix

L1 is practice net after 40%-of-gross-less-lab dentist share. L2 = L1 (no significant supply chain margin). L3 = L2 + 50% × lab (only Crown has meaningful lab).

SKU	Fee	Cases / mo	Revenue	L1	L2	L3

3 · Per-case economics

Read-only reference.

SKU	Fee	Lab	Materials	Dentist 40%	L1 / case	L3 / case

4 · Notes and assumptions

All numbers are my estimates. Typical UK private fees, typical lab costs (crown £180 from a mid-market lab), materials from routine supplier prices. If your Denplan / plan-patient mix skews these, adjust the fees and volumes.

Dentist share = 40% × (fee − lab). Matches the associate-contract convention on the Break-Even tab. Practice net comes AFTER the dentist and lab; before overheads.

L2 = L1 because none of these SKUs have parts you sell to yourself. L3 > L2 only on Crown (£180 lab, £90 back to group at 50%). Everything else, L3 = L2 = L1.

1 · This month at a glance

4 SKUs a therapist can deliver in the UK — hygiene (basic and extended), direct restorations (fillings), sealants and fluoride. Fees estimated. Target: 225 cases / month across 4 practices.

2 · The mix

L1 is practice net after 40%-of-fee-less-materials therapist share. L2 = L1 (no supply chain margin). L3 = L2 (no lab work in scope).

SKU	Fee	Cases / mo	Revenue	L1	L2	L3

3 · Per-case economics

Read-only reference.

SKU	Fee	Materials	Therapist 40%	Finance 4%	L1 / case

4 · Notes and assumptions

Therapist scope, UK. Under GDC scope, therapists can deliver hygiene, direct restorations (fillings), fluoride, sealants and extractions of primary teeth. They cannot do endodontics, crowns, or extractions of permanent teeth — those stay with a dentist.

Highest-margin chair time you have. Every therapist SKU returns 46-52% L1. Compare that to full-arch Essential single at 8.6% or general dentistry Crown at 40%. If you have unfilled hygiene diary at any practice, that is money on the floor.

Where the extra revenue comes from. A single therapist chair running full time delivers 6-8 hygiene cases a day. Two therapists × 20 days × 7 cases = 280 cases / month = ~£24k of revenue and ~£12k of L1. Repeat across four sites and you are close to the £270k / year the model shows.

1 · Group profitability at current mix

Rolls up totals from Full-Arch, Invisalign, General and Therapist tabs. Change any volume on those tabs and this recomputes on refresh — or come back here after editing to see the combined number.

2 · Breakdown by treatment

Each row is the total row from that treatment's tab. L3 assumes GM Dental Lab margin flows back to the group; Invisalign and Therapist have no L3 uplift because there is no in-house lab work involved.

Treatment	Cases / mo	Revenue	L1	L2	L3	% of L3

3 · Annualised view

Same numbers × 12. Before practice fixed overheads (rent, staff, utilities) — Break-Even tab handles those. This shows the ceiling; overheads pull it down to net.

Treatment	Annual revenue	Annual L1	Annual L2	Annual L3

4 · What this is not

This is gross profitability, not net. These numbers are before practice fixed overheads (rent, salaried staff, utilities, software, insurance) which run £110k / month across the four sites at your Break-Even tab defaults — £1.32M / year. Subtract that from the L3 total to get the group net.

At current mix defaults: combined L3 £297,827 / mo · fixed overheads £110,000 / mo · group net roughly £187,827 / mo or £2.25M / year. That is the underwriter view a trade buyer would use, before any adjustments they make (normalising principal to market-rate clinician, one-off costs, etc.).

Change a volume on any treatment tab and revisit this summary — it recomputes from live inputs. Currently the "refresh" happens whenever you interact with the summary tab (click into it). A push refresh from each treatment's input handler is a small tweak I can add if you want the number always live.

1 · Inputs

Standalone. Nothing here reads from the SKU model, the ad channels, or the fixed-overhead field in the profitability tab.

Load preset

Loads that practice's revenue and fixed cost. Percentages stay as set below — so switching between sites shows how the same cost structure plays out at different scales.

Monthly gross revenue

Rochester currently ~£135k (corrected 16 Jul 2026)

Fixed overheads

£/mo

Rent, staff, utilities, everything that arrives whether you treat 0 patients or 100. Excludes ad spend and clinician pay.

Lab bills

% of gross

Dentist / associate

% of gross paid to the clinician. Set to 0 to model a salaried clinician.

Materials

Fixtures, abutments, disposables

Ad spend

% of gross

2 · Headline

The three numbers you need before you look at anything else.

3 · Line by line

Your formula, exactly as described: take gross, subtract each %, see what is left.

4 · Break-even

The revenue you need to cover fixed cost.

5 · The 40% question

Net margin at every revenue level, on this exact structure.

Monthly revenue	Contribution £	Less fixed £	Net profit £	Net margin %

6 · Group view — all four practices side by side

Same cost structure (percentages set in section 1) applied to each practice's revenue and fixed cost. Change any % above and every row redraws.

Practice	Revenue	Fixed	Contribution £	Break-even	Net £	Margin	Above BE