Profitable, but running on five weeks of cash.
The shop clears a 9% margin, which is respectable for a salon. The risk is the cushion: one slow month and payroll comes out of the owner's pocket.
You make money every month. You just never keep enough of it on hand to survive a bad one.
Do these three things
-
Build an eight-week cash reserve
+3 weeks of cushion by MarchMoves payroll risk off the owner's personal card.
-
Raise the gel manicure price by $3
$6,900 a yearThe shop is the cheapest of five nearby salons on its most-booked service.
-
Open a separate sales-tax account
No surprise bill in JanuaryTax collected is sitting in the operating account and looks like profit.
Try your own numbers
These open on the report's numbers. Move the sliders to see what changes.
- Price change calculatorOn the “Price check” tab
What's in this report
- Where does each dollar of revenue go?Payroll takes almost half. Rent and supplies take another quarter. Nine cents is profit.
- How long could the shop survive a bad month?About five weeks. The balance dipped under three weeks twice this year.
- Are prices in line with the neighbourhood?Below it on the services that sell most, at it on the rest.
Where does each dollar of revenue go?
Payroll takes almost half. Rent and supplies take another quarter. Nine cents is profit.
Show the numbers
| Share | |
|---|---|
| Payroll | 48¢ |
| Other operating costs | 15¢ |
| Rent | 14¢ |
| Supplies | 11¢ |
| Card fees | 3¢ |
| Profit | 9¢ |
Source: raw/qbo-pnl-2025-09_2026-08.csv
| Line | Amount | Share of revenue |
|---|---|---|
| Revenue | $386,412 | 100% |
| Payroll | $185,478 | 48% |
| Other operating costs | $57,962 | 15% |
| Rent | $54,098 | 14% |
| Supplies | $42,505 | 11% |
| Card fees | $11,592 | 3% |
| Profit | $34,777 | 9% |
Source: raw/qbo-pnl-2025-09_2026-08.csv
How long could the shop survive a bad month?
About five weeks. The balance dipped under three weeks twice this year.
Month-end cash has hovered between $14K and $38K. In January and July it fell below three weeks of expenses, and the owner covered payroll on a personal card both times.
Show the numbers
| Cash | |
|---|---|
| Sep | $24K |
| Oct | $27K |
| Nov | $31K |
| Dec | $38K |
| Jan | $14K |
| Feb | $19K |
| Mar | $23K |
| Apr | $26K |
| May | $29K |
| Jun | $25K |
| Jul | $15K |
| Aug | $32K |
Source: raw/bank-statements-2026-08.pdf
Payroll was covered on the owner's personal card in January and July.
Are prices in line with the neighbourhood?
Below it on the services that sell most, at it on the rest.
Source: analysis/price-survey.md
Show the numbers
| Aurelia | Local median | |
|---|---|---|
| Gel manicure | $38 | $41 |
| Pedicure | $45 | $48 |
| Full set | $55 | $55 |
| Classic manicure | $25 | $25 |
Source: analysis/price-survey.md — five salons within two miles, checked 2026-08-28
The 12-month plan
0–30 days: Protect the cash
$0Open a sales-tax account and move this quarter's tax into it
A second checking account used only for tax collected.
Alternative and how to undo it
We also considered: Track it in a spreadsheet — works until the first busy month.
If it doesn't work: Close the account.
Start the weekly $1,100 transfer to savings
Automatic transfer every Monday.
Alternative and how to undo it
We also considered: Line of credit — covers the gap but costs interest.
If it doesn't work: Pause the transfer.
30–90 days: Price to the market
$120 printingRaise gel manicure and pedicure prices by $3
90–365 days: Plan the next lease
$0Open rent renewal talks six months early
What could go wrong
Most serious first.
| Risk | How bad | How likely | What fixes it |
|---|---|---|---|
| A slow month forces payroll onto a personal card | High | Medium | Eight-week reserve |
| Sales tax mixed into operating cash | Medium | High | Separate account |
| Rent increase at renewal in 2027 | Medium | Medium | Start the conversation six months early |
How sure we are
A reserve already held outside the business account. The owner says there is none.
The dips may be timing — tax payments landing in January and July. Partly true, which is exactly why the tax money needs its own account.
Bank statements are PDFs; balances were read by hand for 12 month-ends.