General auto repair shop
Three-bay independent mechanical repair shop with two technicians and an owner service adviser
$5,182
Year 1 modeled EBITDA, after owner compensation
Business profitability and cash flow
Profit is one part of the decision. The opening cash trough and the debt schedule matter too.
These cards show first-year EBITDA from the same cases used in the startup budgets. Owner compensation is included. Depreciation, interest and income taxes are outside EBITDA, so this figure is not net profit or money freely available to the owner.
Child care center
Private preschool for ages 3–5: four rooms, assumed licensed capacity of 48; no infant care
$24,121
Year 1 modeled EBITDA, after owner compensation
Coffee shop
Counter-service café in an existing leased unit
$12,957
Year 1 modeled EBITDA · owner pay included
Full-service restaurant
60-seat independent restaurant in an existing leased restaurant space; no alcohol sales
−$78,805
Year 1 modeled EBITDA, after owner compensation
Hair salon
Four-chair employee-operated hair salon with three employed stylists and a working owner
$5,730
Year 1 modeled EBITDA, after owner compensation
HVAC service and installation
Two-technician residential HVAC operation: working owner, one employee and part-time dispatch support
$27,442
Year 1 modeled EBITDA, after owner compensation
Residential landscaping service
One two-person owner-led residential maintenance crew, truck and trailer
$3,188
Year 1 modeled EBITDA, after owner compensation
Neighborhood gym
Independent membership gym with limited personal training; no pool or spa
−$34,512
Year 1 modeled EBITDA, after owner compensation
Residential remodeling contractor
Owner-led residential remodeling crew with two employees and specialist subcontractors
$4,639
Year 1 modeled EBITDA, after owner compensation
Self-service car wash
Four-bay retrofit of an existing leased wash site
$56,017
Year 1 modeled EBITDA · owner pay included
Read the measures in sequence
- Contribution
- Sales less costs that vary with a transaction or wash session. This pays for the fixed operating base.
- Operating surplus
- Contribution less fixed expenses, including the modeled staffing roster and working owner’s pay.
- Profit before tax
- Operating surplus less depreciation and loan interest in these examples.
- Cash after debt
- Cash flow also reflects inventory, unsettled customer receipts and principal repayments. The amount differs from profit.
A reserve can hide a weak operating year
The café’s base case stays cash-positive because it starts with a reserve; its first-year operating cash does not cover all scheduled debt payments. The lower-demand case exhausts that reserve. The wash has a different cost structure and cash pattern. Read each scenario and its limits before drawing a conclusion from the headline EBITDA.
Use the break-even calculator for a quick volume check. Use a monthly projection for ramp-up, working capital and liquidity.