EssenceLabs Hair Studio Business Plan — Key Performance Indicators

The utilisation, ticket, retention and cost indicators monitored weekly, with the thresholds that trigger management action.

Key Performance Indicators

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The following are recorded weekly and reported monthly to the lender. Chair utilisation is the leading indicator for every other measure in the table, and it is available daily from the booking system at no cost.

Indicator

Definition

Target

Why it matters

Chair utilisation

Chair-hours sold ÷ chair-hours available

66% by Year 5

The binding constraint; breaks even at 49.1% at the Year 5 cost base

Average ticket

Service and retail revenue ÷ client visits

R729 by Year 5

Escalates at roughly 6% a year; mix, not list price

Contribution per chair-hour

Revenue less product cost ÷ stylist hours

Above R500 blended

Ranks the menu correctly; the diary should be managed on it

Rebooking rate

Clients rebooking before leaving ÷ visits

Above 55%

The colour client rebooks on biology; the cut client must be asked

Retail attachment

Retail revenue ÷ service revenue

17% by Year 5

Second revenue line at roughly 44% gross margin

Payroll ratio

Payroll ÷ revenue

Below 43%

The largest cost line; 42.6% at Year 3

Colour cost per service

Colour product cost ÷ chemical services

Falling 8 to 12% on weighing discipline

Worth roughly R58k a year on the Year 3 book

No-show rate

No-shows ÷ booked appointments

Below 6%

A perishable inventory; an unsold hour cannot be recovered

Debt service cover

EBITDA ÷ interest and scheduled principal

Above 1.25x from Year 4

The covenant that should be tested from Year 3

Facility headroom

Undrawn ÷ facility limit

Above 20%

Peak draw is Year 4

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