On the demo book, profit starts at client 33 of 40
Unit Economics Calculator
One client, one order, one seat: what each actually leaves after the costs that scale with it, how many just cover the fixed base, and where profit starts.
Unit Economics Calculator
Contribution per client, the breakeven count, and why the last few clients matter so much more than the first few.
What the numbers mean
Contribution is what each client leaves behind after the costs that scale with them. It is the number that pays the fixed costs, and then it is the profit.
Breakeven is fixed costs over contribution. Below it every client is paying rent; above it every client is nearly pure margin, which is why growth feels slow and then suddenly does not.
If the contribution margin is under about 40 per cent for a services business, pricing is usually the problem rather than volume.
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The same arithmetic in Excel with a profit line at every client count from zero to sixty.
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RESOURCES
Fresh takes on business and accounting.
Trading profit is split on a time basis. Interest, rent, gains, donations and dividends each follow their own rule, and mixing them up misstates both accounting periods.
A long period of account needs two separate capital allowances computations, and since April 2026 they are not even calculated at the same writing down rate.
Company law allows accounts to run for 18 months; corporation tax never allows an accounting period longer than 12. Here is how the split is drawn.
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