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What we look at

8 levers, 24 checkpoints, plus cash and the enablers underneath. 30 checkpoints in all, each scored against your own records.

The profit tree organizes everything we do. The audit, the scorecard, the opportunity register and the report all use the same levers with the same names.

How it is counted

Revenue
Levers 1 to 4. Annual profit, counted at gross margin.
Cost
Levers 5 to 8. Annual profit, counted in full.
Cash
Three checkpoints. One-time dollars, totaled separately from annual profit.
Enablers
Three checkpoints. Scored, not dollar-valued.
Scoring
1 to 5, against evidence from your own records

The profit tree

Profit is revenue minus cost. We examine eight levers, three checkpoints each, then cash and the enablers underneath.

This diagram needs JavaScript to open and close. The same content is set out as plain text.

What the Profit Audit examines: 8 levers, plus cash and enablers. 30 checkpoints in all.

The lever library, in brief

For each checkpoint: what we examine, a question we ask and the number we score. This is also the plain text version of the diagram above.

Revenue annual profit, counted at gross margin

Lever 1: Win more customers

More of the right people find the business, ask for a price and say yes.

  1. 1.1

    Marketing, reviews and referrals

    How customers find the business and why they pick it: advertising, online reviews and word-of-mouth referrals, and what each new lead costs.

    We ask
    Where did your last 20 new customers hear about you?
    We score
    Cost per qualified lead
  2. 1.2

    Turning leads and quotes into sales

    How many inquiries become quotes, how many quotes become paid work, and how fast the business responds along the way.

    We ask
    Out of every ten quotes you send, how many turn into jobs?
    We score
    Lead-to-sale rate
  3. 1.3

    New services, areas and customer types

    Growth from offers the business did not sell before: added services, new ZIP codes, and new kinds of customer such as builders, property managers or commercial accounts.

    We ask
    What do customers ask for that you turn down or send to someone else?
    We score
    Revenue share from new offers

Lever 2: Earn more per sale

Each job, order or visit brings in more profit through better prices, fuller sales and a better mix of work.

  1. 2.1

    Pricing, estimating and discounts

    Whether prices and estimates cover true cost and the target margin, how often prices are reviewed, and how much is given away in discounts.

    We ask
    When did you last raise prices, and how did you decide the amount?
    We score
    Quoted margin vs target
  2. 2.2

    Add-ons and upgrades

    How often a sale includes more than the minimum: an upgrade, an accessory or a related service offered at the point of sale.

    We ask
    What is the one extra you most often wish customers had bought?
    We score
    Share of sales with add-ons
  3. 2.3

    Most profitable jobs, products and customers

    Which jobs, products and customers earn the target margin and which do not, so the business can do more of the first and reprice, fix or drop the second.

    We ask
    Which type of job or product makes you the most money for each hour of work?
    We score
    Revenue share below target margin

Lever 3: Keep customers buying

Existing customers buy again, stay longer and move onto plans or contracts.

  1. 3.1

    How often customers come back

    How many times a year an existing customer buys, and whether the business reminds them when the next service or order is due.

    We ask
    How many of last year's customers have bought again this year?
    We score
    Purchases per customer per year
  2. 3.2

    Lost customers and win-back

    How many customers stop buying each year, why they leave, and what the business does to win them back.

    We ask
    Which good customers have gone quiet in the past year, and do you know why?
    We score
    Annual customer retention rate
  3. 3.3

    Service plans, memberships and contracts

    How much revenue repeats under an agreement, such as a maintenance plan, a membership or a supply contract, and how well those agreements are priced, renewed and delivered.

    We ask
    What share of your revenue comes from customers on a plan or contract?
    We score
    Recurring revenue share

Lever 4: Handle more business

The business takes on more work with the people, trucks and machines it already has.

  1. 4.1

    Bottlenecks and wait times

    The step, person or machine that limits how much work gets done, and the sales lost while customers wait.

    We ask
    In your busy season, how long does a new customer wait for a first visit, a quote or a delivery date?
    We score
    Work turned away or lost waiting
  2. 4.2

    No-shows and empty slots

    Capacity that was ready but went unused: missed appointments, late cancellations and open slots that nobody filled.

    We ask
    How often does a crew or machine sit ready because a customer canceled or was not ready?
    We score
    Share of bookable slots filled
  3. 4.3

    Slow seasons and slow days

    How far sales fall in the slowest months and days compared with the busiest, and what the business does to fill the quiet periods.

    We ask
    Which is your slowest month, and how do its sales compare with your best month?
    We score
    Slowest-month revenue versus busiest

Cost annual profit, counted in full

Lever 5: Buy better

The business pays less for the materials, parts and subcontract work that go into each job.

  1. 5.1

    Supplier and subcontractor prices

    What the business pays its main suppliers and subcontractors compared with the best price available for the same thing.

    We ask
    When did you last get competing quotes on your five biggest purchases?
    We score
    Price paid vs best quote
  2. 5.2

    Specs, brands and substitutes

    Whether the materials, brands and specifications in use are the lowest-cost choice that still meets the customer's standard.

    We ask
    Which materials or parts do you buy out of habit rather than by comparison?
    We score
    Material cost per job vs target
  3. 5.3

    Rush buys and invoice errors

    Money lost in how buying is done: emergency purchases at retail prices, rush freight, and supplier invoices that do not match the agreed price or the quantity received.

    We ask
    How often does work stop while someone goes out to buy a part?
    We score
    Share of spend at agreed prices

Lever 6: Get more from every hour

Paid hours turn into more finished, billable work.

  1. 6.1

    Time each job takes

    How the hours a job takes compare with the hours it should take, and why some crews, shifts or job types run long.

    We ask
    Do you have a standard time for your most common jobs, and how often do you meet it?
    We score
    Actual vs standard job hours
  2. 6.2

    Overtime and staffing levels

    Whether the number of people and the hours they are paid match the workload week by week, including how much is paid at overtime rates.

    We ask
    What share of last year's paid hours was overtime, and in which months?
    We score
    Overtime share of paid hours
  3. 6.3

    Travel, setup and idle time

    Paid hours that are not billable work: driving, loading, setting up, waiting and time between jobs.

    We ask
    On a typical day, how many paid hours go to work a customer pays for?
    We score
    Billable share of paid hours

Lever 7: Waste less

Less material, labor and revenue is lost to scrap, rework and work that never gets billed.

  1. 7.1

    Material waste, spoilage and theft

    Materials bought but never billed or built into finished work: scrap, over-ordering, damage, spoilage, loss and theft.

    We ask
    How much material is thrown away, returned or lost on a typical job?
    We score
    Materials used vs materials billed
  2. 7.2

    Redos, return visits and warranty

    The cost of work done twice: callbacks, return visits, rework, defects, warranty repairs and the goodwill credits that follow them.

    We ask
    How many jobs or orders last month had to be redone or revisited?
    We score
    Share of jobs redone
  3. 7.3

    Unbilled work, refunds and bad debt

    Work that was done but never fully paid for: extras not invoiced, change orders not signed, refunds, write-offs and invoices never collected.

    We ask
    How do extras or changes on a job get onto the invoice?
    We score
    Lost billings to revenue

Lever 8: Trim overhead

The cost of running the business itself, apart from the jobs, comes down.

  1. 8.1

    Rent, utilities, vehicles and equipment

    The cost of the buildings, yards, vehicles and equipment the business runs, compared with how much it uses them.

    We ask
    How many vehicles and major machines do you own or lease, and how many are used every week?
    We score
    Facility and fleet cost to revenue
  2. 8.2

    Office staff, software and subscriptions

    What the business spends to run its office: office and management pay, software, subscriptions and outside services, compared with the work they do.

    We ask
    Which office tasks are typed twice, into two systems or from paper to screen?
    We score
    Admin cost to revenue
  3. 8.3

    Insurance, card fees and interest

    The financial costs of being in business: insurance premiums, card processing fees, bank fees and interest on debt.

    We ask
    When was your insurance last put out to bid, and do job classifications match the work people do?
    We score
    Insurance, fees and interest to revenue

The cash panel and the enabler layer

Cash

Money tied up in unpaid invoices and stock, and the timing of supplier payments.

One-time dollars, totaled separately from annual profit.

  1. K1

    Deposits, invoicing and collections

    How quickly finished work turns into money in the bank: deposits taken up front, how fast invoices go out and how firmly they are collected.

    We ask
    How many days pass between finishing a job and sending the invoice?
    We score
    Days to get paid
  2. K2

    Inventory, parts and supplies

    How much cash sits in stock, in the warehouse, on trucks and on the shop floor, compared with what the business needs to serve customers.

    We ask
    What is your stock worth today, and how do you know?
    We score
    Days of inventory held
  3. K3

    Supplier payment terms and timing

    When the business pays its suppliers compared with the terms it has or could negotiate, including early-payment discounts taken or missed.

    We ask
    What payment terms do your five largest suppliers give you?
    We score
    Days to pay suppliers

Enablers

The systems, numbers and people that make every lever easier to pull.

Scored, not dollar-valued.

  1. E1

    Software, automation and AI

    Whether information flows from booking to payment without re-typing, and whether routine work is automated where it pays.

    We ask
    How many times is a job's information typed in between the first call and the final payment?
    We score
    Booking-to-payment steps needing re-typing
    Points to
    The dollars in 1.2, 6.3, 7.3, 8.2 and K1.
  2. E2

    Knowing your numbers

    How quickly and reliably the owner sees profit by job, service line and month, and whether those numbers drive decisions.

    We ask
    By what date do you see last month's profit?
    We score
    Days to a job-level monthly profit report
    Points to
    The dollars in 2.1, 2.3, 6.1 and 7.1.
  3. E3

    Hiring, training and written procedures

    Whether the business can find, train and keep the people it needs, and whether the way work is done is written down instead of living in a few heads.

    We ask
    How many people left in the past 12 months, and how long did each replacement take to get up to speed?
    We score
    Annual staff turnover
    Points to
    The dollars in 4.1, 6.1 and 7.2.

How it reads in your trade

The 30 checkpoints stay the same. What we look at under each one depends on the kind of business. A checkpoint that does not apply is marked not applicable and left out of the averages.

Specialty trade contractors HVAC, plumbing, electrical, roofing, pools

We count in units of the job or service call. All 30 checkpoints usually apply.

  • 1.2:Estimates to signed jobs, and how fast calls are answered and returned.
  • 2.2:Options on every estimate, and extra repairs found during the visit.
  • 3.1, 3.2, 3.3:One-off project trades, such as roofing and pool building, read lever 3 as repeat builder work. Service trades read it as maintenance agreements and repeat calls.
  • 4.1:We check licensed technicians, estimators, permits and inspections first.
  • 6.3:Drive time between jobs and trips to the supply house.
  • 7.1, K2:Service firms without stock read these as truck stock.
  • 7.2:Callbacks and warranty visits.
  • 7.3:Change orders and extras that never reach the invoice.
  • K1:Deposits, progress billing, retainage and lien-notice deadlines.
Landscaping and route-based services lawn and landscape care, pest control, pool service, cleaning

We count in units of the stop and the route day. All 30 checkpoints usually apply.

  • 1.3:New customers close to existing stops; new areas judged by drive time.
  • 2.1:Price per visit against minutes on site, and yearly increases on recurring accounts.
  • 2.2:Extras such as mulch, plantings, irrigation repairs and one-time cleanups.
  • 2.3:Profit per route hour, by property and by route.
  • 3.3:Most revenue should already repeat, so we look at renewals, price increases and contract terms.
  • 4.2:Skipped stops: rain days, locked gates and no access.
  • 6.1:Minutes per stop against a standard.
  • 6.3:Billable time is time on a customer's property. The rest is drive time between stops, yard loading and dump runs.
  • 7.1, K2:Service firms without stock read these as truck stock, including chemicals, fuel and plant material.
  • 7.2:Re-service visits and missed work.
  • K1:Billing in advance and automatic payment.
Manufacturers and distributors cabinet and millwork shops, fabricators, building-supply and parts distributors

We count in units of the order, the product line and the machine hour. All 30 checkpoints usually apply.

  • 1.2:Requests for quote won, and how fast quotes go out.
  • 2.1:Price lists, quantity breaks, freight charges and surcharges.
  • 2.3:Profit by product line and by customer account.
  • 3.1, 3.3:Reorder rate by account; blanket orders and supply agreements.
  • 4.1:The slowest machine or work center and quoted lead times. Distributors read it as stock-outs, as retailers do.
  • 4.2:Unused machine hours and open delivery capacity.
  • 5.2:Material specifications and design changes that cut cost without hurting the product.
  • 6.1:Actual against standard hours per unit.
  • 6.3:Manufacturers read this as changeovers: group similar jobs and stage the next setup before the machine stops. Distributors read it as picking travel in the warehouse and delivery routes.
  • 7.1:Scrap, yield, and damaged or obsolete stock. Read the metric as material used against the material in the quote.
  • 7.2:Rework, returns and warranty claims.
  • 7.3:Unbilled freight, short payments and credit memos.
  • K2:Where we look first for cash: raw material, work in process and finished goods.

How we count the dollars

Five booking rules keep the total honest. Each dollar is counted once, as profit.

How a range is built

  1. Book each dollar once, as profit. Revenue gains count at gross margin, not at sales value.

    Illustrative A plumbing company expects $100,000 more in sales from faster quote follow-up. At a 40% gross margin we book $40,000, not $100,000.

  2. Sold-out test. Freed hours count under lever 4 only if the business is turning work away; otherwise they count under lever 6.

    Illustrative Better routing frees 10 crew hours a week at a lawn service. With a waiting list, we book the extra visits those hours can take, at gross margin, under lever 4. With no waiting list, we book only the paid hours saved, under lever 6.

  3. Cash is one-time and totaled separately from annual profit. Enablers are scored, not dollar-valued; they point to the lever dollars they unlock.

    Illustrative A distributor with $4 million in sales gets paid 10 days sooner and frees about $110,000, once. That goes in the cash total. Its score for E2 Knowing your numbers points to the pricing dollars it unlocks and carries no dollar value of its own.

  4. Levers 5 to 7 are job costs. Lever 8 is overhead, including office staff.

    Illustrative At an electrical contractor, wire, crew hours and return visits sit in levers 5 to 7. The dispatcher's pay and the office software sit in lever 8.

  5. Where an opportunity could sit in two places, book it by cause.

    Illustrative A roofer gives $500 off after a leak callback: that is 7.2, not 7.3, because the redo caused it. An estimator quotes six hours for a job that always takes eight: that is 2.1, not 6.1.

Built for Southwest Florida

Season and storms are standing items in every audit.

Season

Season matters in this market. Lee County reported about $8.5 million of tourist tax collections for March 2025 and about $2.0 million for September 2025. That is a swing of roughly four to one in visitor lodging. Each business has its own calendar, and storm season adds interruptions, so we read the pattern from the client's own monthly sales.

Source: Lee County tourist tax report, September 2025 data. Read under checkpoint 4.3 Slow seasons and slow days.

Wages

Florida's minimum wage reached $15.00 an hour on September 30, 2026, so idle and overtime hours cost more than they did.

Source: Lowndes, Florida's minimum wage reaches $15.00. Read under checkpoints 6.2 and 6.3.

Software, automation and AI

For every checkpoint we note where software, automation or AI helps. Checkpoint E1 asks one plain question: how many times is a job's information typed in between the first call and the final payment? We map each re-typing step to a connection or automation that removes it. AI assistants answer calls, draft messages and pull data from documents. Where no off-the-shelf tool fits, we can build a small custom one.

Start with a free 30-minute call

The call is with the consultant who would lead your audit. If an audit does not look worth commissioning, we say so and stop there.

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