Revenue, cost & LER
LER (ring points, band-colored, worst → best):
< 1.00x1.00x–2.00x2.00x–3.00x3.00x–4.00x4.00x–5.00x5.00x+ (target)
Left axis: revenue, cost & contribution margin ($). Right axis: LER (×); the dashed line is break-even (1.0×).
Monthly P&L
| Month | Revenue | Cost | Profit | Margin | LER | Contribution margin |
|---|---|---|---|---|---|---|
| 2026-06 | $40,000 | $28,000 | $12,000 | 30% | 1.43x | $17,000 · 43% |
| 2026-05 | $75,000 | $49,000 | $26,000 | 35% | 1.53x | $34,000 · 45% |
| 2026-04 | $68,000 | $51,000 | $17,000 | 25% | 1.33x | $23,000 · 34% |
| 2026-03 | $71,000 | $46,000 | $25,000 | 35% | 1.54x | $33,000 · 46% |
| 2026-02 | $58,000 | $39,500 | $18,500 | 32% | 1.47x | $24,000 · 41% |
| 2026-01 | $62,000 | $41,000 | $21,000 | 34% | 1.51x | $27,000 · 44% |
| Total | $374,000 | $254,500 | $119,500 | 32% | 1.47x | $158,000 · 42% |
Time-based earned P&L by entry date. Includes vendor-liability accrual (cost-only). Contribution margin = revenue − direct (client) labor − vendor cost. Indirect/overhead and management labor sit below this line. Contribution-margin color (text and bar) bands the percentage: red below 25%, amber 25–40%, green 40% and up — deepest at the 60%+ target.