Batch profitability

Revenue and direct cost for every batch: what it earned, what it cost to run, and how many seats it needs to break even. Planned figures come from the batch budget; actuals from the invoice register, the selected instructor agreement and the expense ledger.

Schedule this report

Select a row for its breakdown and agreement

Open batch

Break-even seats = fixed cost ÷ contribution per seat. Under a per-day agreement the instructor fee is fixed; under a revenue share it is variable and lowers the contribution per seat instead.

Decision dates

Planned vs actual, upcoming batches

Batch	Course	Seats, plan	Seats sold	Revenue, plan	Booked	Cost, plan	Cost at seats sold	Margin, plan	Margin at seats sold	Variance

Plan = batch budget at scheduling: planned seats × list price, and the cost model at planned seats. Batches that have not started show bookings to date against the full-run plan, so open batches read low until they fill. Cost variances feed Budgets.

By course

Course	Provider	Runs	Seats sold	Average fill	Revenue	Direct cost	Margin	Margin %	Margin per run

Limited to the batches the ledger holds as rows: delivered in August and September, and the upcoming batches. Runs before August were closed as monthly totals and have no course detail in the prototype. Course set-up cost is not included; see Course templates.

By academy

Academy	Batches	Seats	Revenue	Direct cost	Margin	Margin %

Margin share

Academy budgets are in Budgets; overhead and payroll are in Company P&L.

By corporate client

Client	Batches	Seats	Revenue, net of discounts	Share of direct cost	Margin	Margin %

Seats and revenue come from invoice lines billed to the company. On public batches a client carries cost in proportion to its seats. A private batch carries all of its own cost.