Consulting Utilization Just Hit a 19-Year Low: What the Benchmarks Mean for Your Billable Margins
Billable utilization fell to 66.4%, a 19-year low — yet top firms run 70–80%. What each point is worth and how to recover it without burnout.
#profit-margins
Profit Margins
Calculate, benchmark, and improve profit margins across your business
What to Actually Charge for Custom Woodworking
Price custom woodwork from true costs — 15–25% material markup, overhead per billable hour, 10–20% profit — not a materials-times-three guess.
Hot Tub and Spa Dealer Bookkeeping: Margins, Warranty Reimbursement, and Financing-Deposit Timing
Spa dealers need a 67% markup to earn a 40% margin, receive $55–$75 flat reimbursement on warranty calls that cost far more, and pay 5–20% curtailments on unsold floored units — here is how to book warranty shortfalls, flooring interest, promo fees, and customer deposits so the P&L shows real profit.
Novo Nordisk H1 2026 Earnings: DKK 175.3B Sales, DKK 69.5B Net Profit, Outlook 'Raised' to 0% to −6%
Novo Nordisk's H1 2026 results — DKK 175.3B net sales, DKK 69.5B net profit, Q2 adjusted operating profit up 11% at CER — against full-year guidance of 0% to −6% adjusted growth. A double-entry Beancount breakdown of the 340B rebate bridge, DKK 6.3B impairments, and the GLP-1 franchise's shift from scarcity to pricing pressure.
Pool Closing Season: Pricing Winterization Routes, Selling Cover Upsells, and Stretching Six Weeks of Revenue Through Winter
A cold-climate pool closing costs an operator $110–$185 per stop and sells for $250–$500, so the six weeks from mid-September through October decide the whole winter. This guide prices winterization from true cost, zones routes for 6–8 stops per crew per day, ranks cover and chemical upsells by margin, and sets a winter reserve of two to three months of fixed costs before the money is spent.
The Real Cost of a $13 Candle: COGS, Etsy Fees, and Pricing for an Actual Profit
A handmade candle priced at $13 typically costs $8.31 to make, pack, and support — then Etsy takes another ~13% in fees. This guide breaks down the full per-candle cost, the divide-don't-add pricing formula for a true 40% margin, and how to price wholesale without losing money.
Slotting Fees, Explained: What Grocery Shelf Space Really Costs a CPG Brand
Slotting fees run roughly $250–$1,000 per item per store in conventional grocery and $20,000–$100,000 per frozen SKU at large chains, and free fills, pay-to-stay charges and trade spend often double the real entry cost — here is how to model breakeven, negotiate the fee down, and book it correctly as a deduction against revenue rather than COGS.
Kroger Q2 2026 Earnings: $34.6B of Sales, 0.2% Identical Growth, and a Guidance Cut
Kroger posted $34.6B in Q2 FY2026 sales (+2.0%) and $641M net earnings, but identical sales without fuel rose just 0.2% and full-year identical-sales guidance was cut to 0.2%–0.8% while adjusted EPS of $5.10–$5.30 was reaffirmed. We rebuild the quarter in a Beancount ledger to show how pharmacy, fuel, media, and eCommerce carry a 1.9%-net-margin grocer.
Shopify Plus Quietly Raised Its Transaction Fee: What the New Variable Platform-Fee Tier Actually Costs High-GMV Merchants in 2026
Shopify Plus now starts at $2,500/month and the variable platform fee on online sales is reported at 0.40% of GMV (up from 0.25%), capped around $40,000/month. Here is the fee math at $3M to $120M in annual GMV, plus how to book the license, variable fee, and payouts so margin erosion shows up in your P&L instead of at tax time.
Soft Pretzel Shop Bookkeeping: Per-Batch Dough Costing, Food Cost Targets, and Kiosk vs. Storefront Math
A classic salted pretzel costs about $0.29 per unit once packaging and realistic yield are counted. This guide shows how to build per-batch recipe costing cards, hold a 28-35% blended food cost and 55-60% prime cost, book waste and samples honestly, and choose between a kiosk and a storefront with a break-even calculation instead of a gut feel.
Quick Lube Shop Bookkeeping: The Per-Car Numbers That Separate Profitable Bays From Break-Even Ones
A quick lube earns its margin per car, not per markup. This guide shows how to cost bulk oil by the quart on every delivery, reconcile each tank book-against-stick weekly, book shrinkage and used-oil hauling as separate accounts, and review the five daily KPIs (car count, average ticket, add-ons per 100 cars, bay time, gross profit per car) against industry benchmarks such as 0.95 cars per labor hour, 80 percent gross profit on labor and 50 percent on parts.
Dim Sum Restaurant Bookkeeping: Carts, Tea Charges, and High-Volume Low-Ticket Margins
A per-person tea charge is a service charge, not a tip — it is taxable revenue, and any share paid to staff is wages subject to withholding. This guide covers dim sum bookkeeping specifics: cart versus order-sheet labor tracking, prime cost at or below 60–65 percent, food cost of 28–33 percent, weekend labor per cover, and the cash controls a stamp-card room needs.