When Should You Fire a Customer? Run the Numbers Before You Walk Away
Customer profit equals net revenue minus direct costs minus cost to serve — rank every account, reprice the tail, and release what will not pay.
#profitability
Profitability
Analyze and improve business profitability with financial insights
Airport Shuttle Business Bookkeeping: Per-Seat Pricing, Permit Fees, and the Load Factor That Makes the Route Pay
A 12-seat shuttle van at $35 a seat breaks even near 27% load per run, but empties and deadhead push real routes to 40–60%. Track fees per airport.
BYD H1 2026 Earnings: Profit Falls 20.5% as Overseas Sales Pass Half of Revenue
BYD's H1 2026 profit fell 20.5% to RMB 12.3B on an RMB 8.3B FX-driven finance swing, while overseas revenue rose 34% to 52.6% of sales.
Hims & Hers Q2 2026 Earnings: Revenue Up 38% to $753M as GAAP Swings to an $86M Loss
Hims & Hers grew Q2 2026 revenue 38% to $753M with 2.9M subscribers, but GLP-1 costs cut gross margin to 64% and a $47.5M legal charge drove an $86M loss.
NIO Q2 2026 Earnings: A RMB 26M Non-GAAP Profit Inside a RMB 528M GAAP Loss
NIO's Q2 2026 revenue rose 69% to RMB 32.1B and vehicle margin hit 18.5%, yet a RMB 528M GAAP loss sits beneath a RMB 26M non-GAAP profit. Here's why.
Activity-Based Costing for Small Manufacturers and Job Shops: Find Your True Cost Per Job
Activity-based costing traces overhead to setups, inspections, and orders, so each job carries its true cost and quotes stop subsidizing complex work.
Exotic Car Rental Business: Fleet Financing, Insurance, Pricing, and the Utilization Math That Decides Your Margin
US exotic rentals need roughly 60% utilization — about 18 days a month — to clear insurance, financing, and the $4,000–$6,000 a car loses in value monthly.
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.
The High-Low Method: Split Any Mixed Cost Into Fixed and Variable in Five Minutes
The high-low method splits a mixed cost using two periods — cost difference ÷ activity difference is the variable rate, and the remainder is fixed.
Dermatology Practice Bookkeeping: Running Medical, Mohs, and Cosmetic as Separate Profit Centers
How to split a dermatology practice's books into medical, Mohs, cosmetic, retail, and pathology profit centers — with the chart-of-accounts structure, overhead allocation rules, denial and per-case metrics, and deferred-revenue treatment each one needs.
How to Price Your Product or Service: Cost-Plus, Value-Based, and Penetration Pricing
A 50% markup on an $8.00 cost yields a 33% margin, not 50% — the single most expensive arithmetic error in small-business pricing. This guide gives the formulas for cost-plus, value-based, and penetration pricing, worked examples, the markup-vs-margin correction, and how to A/B test a price before committing.
Urban Farm and Market Garden Bookkeeping: Know Your Profit Per Crop
How small growers keep books that answer "which crop made money?" — Schedule F expense categories, why cash accounting fits a market garden, the March 1 / January 15 farmer estimated-tax rule, the farm optional method for Social Security credits, and per-enterprise cost allocation by bed-feet and labor hours.