Opening Hours Profitability Planner methodology

additionalUnits = additional hours × expected units per hour

incrementalContribution = additional units × contribution per unit − additional hours × (labour cost per hour + utilities and security per hour) − fixed opening cost

contributionPerAdditionalHour = incremental contribution / additional hours

breakEvenUnitsPerHour = (additional hours × hourly operating costs + fixed opening cost) / (additional hours × contribution per unit)

Money inputs and outputs use the currency selected in the scenario without changing the canonical methodology. Rates, margins, utilisation and buffers are entered as percentages and converted to decimal values for calculation.

• All inputs must be finite and remain inside the visible non-negative validation boundaries.
• Capacity and demand fields that represent physical units reject fractional values where the engine requires whole units.
• Rates remain inside the closed range from 0% to 100%.
• Unreachable contribution, crossover or payback thresholds return an explicit unavailable state rather than Infinity.
• Option comparisons reject an infeasible option when its entered capacity is below the required workload.

Additional opening hours minimum

additionalHours ≥ 0 hours/period — A lower value is rejected before calculation.

Additional opening hours maximum

additionalHours ≤ 100,000,000 hours/period — A higher value is rejected before calculation.

Expected units per hour minimum

expectedUnitsPerHour ≥ 0 units/hour — A lower value is rejected before calculation.

Expected units per hour maximum

expectedUnitsPerHour ≤ 100,000,000 units/hour — A higher value is rejected before calculation.

Contribution per unit minimum

contributionPerUnit ≥ 0 currency units/unit, ex tax — A lower value is rejected before calculation.

Contribution per unit maximum

contributionPerUnit ≤ 10,000,000 currency units/unit, ex tax — A higher value is rejected before calculation.

Labour cost per hour minimum

labourCostPerHour ≥ 0 currency units/hour, ex tax — A lower value is rejected before calculation.

Labour cost per hour maximum

labourCostPerHour ≤ 10,000,000 currency units/hour, ex tax — A higher value is rejected before calculation.

Utilities and security per hour minimum

utilitiesAndSecurityPerHour ≥ 0 currency units/hour, ex tax — A lower value is rejected before calculation.

Utilities and security per hour maximum

utilitiesAndSecurityPerHour ≤ 10,000,000 currency units/hour, ex tax — A higher value is rejected before calculation.

Fixed opening cost minimum

fixedOpeningCost ≥ 0 currency units/added opening period, ex tax — A lower value is rejected before calculation.

Fixed opening cost maximum

fixedOpeningCost ≤ 10,000,000 currency units/added opening period, ex tax — A higher value is rejected before calculation.

• All operating volumes, rates, workload, capacity, time, cost and contribution values are supplied by the user.
• Money inputs use one consistent ex-tax basis and every record refers to the same operating period.
• Demand realisation, recovery, hours saved and expected unit rates are scenarios, not forecasts or benchmarks.
• Committed sunk cost is disclosed but excluded from make, buy, outsource and hire incremental economics.
• The shared engine retains raw precision and display formatting never feeds back into calculation.

This planner has no current policy-data dependency. Its commercial assumptions are user supplied. Registered family-level regression suites exercise the shared business-logic engine and worked-result reconciliation.

• Results depend on complete and comparable incremental cost, capacity and operating records.
• The model does not forecast demand, service quality, employee performance, supplier reliability or disruption duration.
• A positive result or short payback does not establish implementation feasibility or guarantee a commercial outcome.
• The planner does not replace operational, accounting, tax, legal or financial advice.

This is educational decision support, not tax, accounting, legal or financial advice. Check the treatment of your actual transactions under the rules that apply to your business and seek qualified advice where appropriate.

Registered family-level suites test formula invariants and example reconciliation; the release ledger records that coverage without claiming a separate oracle for every line of public copy. There is no official threshold or benchmark to refresh for this planner. Commercial inputs remain user-supplied because they vary by business and contract.

1. 2026-07-16: Initial public release of the Opening Hours Profitability planner and methodology.