Sample deliverable · Med Spa Core
What you receive by the 10th business day.
A sample owner report pack for Glow Lane Aesthetics (a fictional practice), October 2026: profit by service line, the prepaid-package liability tied to the POS, the commission tie-out, sales tax, cash after tax and debt, open items and the decisions the numbers point to. Every figure below is synthetic, but the structure and the tie-outs are exactly what a Med Spa Core client gets every month.
Owner report pack
Glow Lane Aesthetics (a fictional practice) — October 2026
1. Profit and loss by service line
Revenue is recognized when the treatment is delivered, not when the card is charged. Product cost follows units used; provider pay is the production commission earned on these treatments. One blended margin would hide that devices earn 68% while retail earns 40%.
| Service line | Revenue recognized | Product cost | Provider pay | Gross margin | GM % |
|---|---|---|---|---|---|
| Injectables (neurotoxin, filler) | $86,000 | $21,000 | $24,500 | $40,500 | 47% |
| Energy devices (laser, RF, body) | $27,000 | $2,200 | $6,500 | $18,300 | 68% |
| Skin treatments (facials, peels, microneedling) | $20,000 | $1,600 | $5,200 | $13,200 | 66% |
| Retail skincare | $12,000 | $6,000 | $1,200 | $4,800 | 40% |
| Memberships recognized, consults, breakage | $13,400 | $0 | $800 | $12,600 | 94% |
| Total | $158,400 | $30,800 | $38,200 | $89,400 | 56% |
| October | |
|---|---|
| Gross margin | $89,400 |
| Operating expenses | ($56,200) |
| Operating profit | $33,200 |
| Depreciation and interest | ($4,200) |
| Net profit (before owner tax) | $29,000 |
| Operating expense | October |
|---|---|
| Wages — front desk, coordinator, admin | $14,000 |
| Owner salary (S-corporation) | $8,000 |
| Payroll taxes and benefits | $4,800 |
| Rent, CAM and utilities | $9,500 |
| Marketing and advertising | $6,000 |
| Software — POS / EMR, scheduling | $1,400 |
| Merchant processing fees | $4,000 |
| Insurance (malpractice, general, property) | $1,900 |
| Medical director fee | $2,500 |
| Accounting, legal and licenses | $1,500 |
| Other operating | $2,600 |
| Total operating expenses | $56,200 |
2. Revenue bridge and the prepaid liability
Why the bank shows more than the P&L does. Every balance below is tied to the POS outstanding-balance report; the difference is explained before the period is locked.
| Revenue bridge | October |
|---|---|
| Collected at the POS (before sales tax and tips) | $160,000 |
| Less: packages, memberships and gift cards sold but not yet delivered | ($35,800) |
| Plus: earlier packages and cards redeemed this month | $32,000 |
| Plus: expired balances recognized per written policy | $2,200 |
| Revenue recognized | $158,400 |
| Liability rollforward | Packages | Memberships | Gift cards | Total |
|---|---|---|---|---|
| Opening balance | $84,000 | $12,400 | $18,300 | $114,700 |
| Sold or billed | $22,000 | $9,600 | $4,200 | $35,800 |
| Redeemed (treatments delivered) | ($19,500) | ($8,900) | ($3,600) | ($32,000) |
| Expired or forfeited per written policy | ($1,500) | ($700) | $0 | ($2,200) |
| Closing balance per books | $85,000 | $12,400 | $18,900 | $116,300 |
| POS outstanding-balance report | $116,750 | |||
| Difference to explain (see open item 1) | $450 |
3. Provider commission tie-out
The accrual is built from the POS production report and the written plan, then tied to the first November payroll run so provider cost lands in the month that earned it.
| Provider | POS production | Plan | Commission accrued | Tied to payroll |
|---|---|---|---|---|
| Injector A (NP) | $62,000 | 30% | $18,600 | First November run |
| Injector B (RN) | $44,000 | 30% | $13,200 | First November run |
| Aesthetician | $26,000 | 20% | $5,200 | First November run |
| Retail commissions (all providers) | $12,000 | 10% | $1,200 | First November run |
| Total accrued at October 31 | $144,000 | $38,200 | Reverses when paid |
4. Sales tax
Retail products taxed, treatments separated. The payable equals the POS tax report and clears when the return is paid.
| Sales tax | October |
|---|---|
| Taxable retail per POS tax report | $12,000 |
| Rate in this example (6% Florida + 1.5% county surtax) | 7.5% |
| Tax collected and in sales tax payable | $900 |
| Treatments (not taxed in Florida) | $146,400 |
| Return due | By November 20 (payment initiated the business day before) |
5. Cash
What came in, what went out, and what is already spoken for. The last line is the number most owners never see until it is a problem.
| Cash | October |
|---|---|
| Opening operating cash | $48,000 |
| POS collections (before tips) | $160,000 |
| Sales tax collected | $900 |
| Product purchases paid (neurotoxin, filler, retail) | ($30,000) |
| Payroll paid (September commissions, October wages, taxes) | ($61,000) |
| Rent, marketing, software, insurance, fees | ($27,400) |
| Device financing payment (principal + interest) | ($3,800) |
| September sales tax remitted | ($850) |
| Transfer to tax reserve (Q4 estimate) | ($9,000) |
| Owner distribution | ($10,000) |
| Closing operating cash | $66,850 |
| Already spoken for | Amount |
|---|---|
| Sales tax payable (due by the 20th) | $900 |
| Accrued October commissions (first November payroll) | $38,200 |
| Next device payment | $3,800 |
| Cash after tax and debt | $23,950 |
6. KPI sheet
Five numbers that move a med spa's profit and cash, from the same reconciled books.
| KPI | October |
|---|---|
| Gross margin by line | 56% overall · injectables 47% · devices 68% · retail 40% |
| Package and membership liability | $116,300 — what clients are still owed in treatments |
| Revenue per provider hour | $312 (production ÷ 423 scheduled provider hours) |
| Retail attach rate | 31% of treatment visits bought a product |
| Cash after tax and debt | $23,950 after sales tax, accrued commissions and the next device payment |
7. Open items
Everything the close could not finish without the owner, with the fix and the date.
- $450 difference between the books and the POS outstanding-balance report: two gift cards sold on the last day were keyed to the wrong category — corrected in the POS on Nov 3.
- Vendor statement for the filler shipment received Oct 29 ($6,400) not yet in the POS inventory count — recorded as inventory on the bill date; count updated.
- Injector B's commission plan changes to 32% on Nov 1 per the signed amendment; the accrual above uses 30% for October.
- Two card deposits ($1,180) landed in the old merchant account — processor change confirmed closed Oct 31.
- Q4 estimated payment: the projection from October's close puts the owner's January payment at $9,000; the reserve transfer covers it.
8. What to decide this month
The report pack ends with the decisions the numbers point to — not a summary of the numbers.
- Devices ran at 68% gross margin on $27,000; the schedule shows open laser capacity on Tuesdays — a membership add-on for the device line is the cheapest growth lever in the file.
- Package sales ($22,000) outran redemptions ($19,500) again, so the package liability grew by $1,000 and October's collections ran $1,600 ahead of October's recognized revenue. Spend plans should use the recognized number, not the deposits.
- Owner salary at $8,000 a month is below the reasonable-compensation range for an owner-injector with this production; revisit before year-end with the Q4 projection.
Questions
About the sample
Is this a real client's report?
No. The practice, the numbers and the open items are synthetic — a plausible single-location Florida med spa in October — built to show the structure and the tie-outs. Client reports are confidential and are never published.
When does a Med Spa Core client receive this?
By the 10th business day of the following month, provided the POS exports, bank and card statements and the provider production report are in by the first business day. The sales tax return is filed before the 20th.
Why does the P&L show less revenue than the POS collected?
Because $35,800 of October's collections were packages, memberships and gift cards for treatments not yet delivered. Those sit in a liability until the treatment happens; $32,000 of earlier balances were redeemed this month and recognized. The revenue bridge in section 2 shows the reconciliation.
Can the report be customized?
The structure is fixed because the tie-outs are the point. Service lines, providers, locations and KPIs reflect the practice; multi-location practices get the same pack by location and consolidated.
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