Revenue

Direct cost
Gross margin
Gross margin %
Operating expenses
EMPLOYEE'S SALARY
1 professional masseuse
2people delivering the Hammam treatments
THE OPENING HOURS
morning
outside peak hours
THE RENT
I room 4-6 people 3.8 x 4 m2 15.2-16 m2
2 nd room 4-6 people 3.8 x 4 m2 15.2-16 m2
3rd room 2 people 3.4 x 4 m2 13.6 m2
TOTAL ROOM'S SIZE 44-45.5 m2

locker rooms 5+5 m2

reception/lobby 20 m2
toilet 5 m2
technical and storage 5 m2
TOTAL AREA 85 m2
PRODUCTS DISTRIBUTED

gels
infrared mats
steam mahine
stimulating tools
body skin oil
men's grooming products
make up kits
mirrors
towels
TOTAL COST OF PRODUCTS

OFFERS

Hair oil massage+ scrubbing

Hair oil massage+ scrubbing + mask
Hair oil massage+ scrubbing+ mask+ massage

Meketing expenses
Total operating expenses
Operating income
Intrest
Depreciation
Gain or loss from sells
Income tax
Total expense
Net profits
Net profits/Sales
January Febrruary March April May June
EUR 40 EUR 35 EUR 57 EUR 66 EUR 69 EUR 71
EUR 51 EUR 56 EUR 49 EUR 60 EUR 70 EUR 69

EUR 34 EUR 36 EUR 40 EUR 43 EUR 44 EUR 50

EUR 55 EUR 59 EUR 60 EUR 72 EUR 73 EUR 74

EUR 63 EUR 66 EUR 72 EUR 67 EUR 49 EUR 67

EUR 55 EUR 67 EUR 78 EUR 74 EUR 74 EUR 67

EUR 63 EUR 66 EUR 70 EUR 69 EUR 67 EUR 68

EUR 30 EUR 32 EUR 54 EUR 56 EUR 58 EUR 59

EUR 30 EUR 67 EUR 68 EUR 66 EUR 56 EUR 68
EUR 25 EUR 37 EUR 39 EUR 46 EUR 52 EUR 57

EUR 50 EUR 54 EUR 45 EUR 56 EUR 67 EUR 69

EUR 45 EUR 76 EUR 65 EUR 67 EUR 72 EUR 70
EUR 27 EUR 28 EUR 30 EUR 39 EUR 40 EUR 50
EUR 68 EUR 70 EUR 69 EUR 72 EUR 65 EUR 64

EUR 21 EUR 30 EUR 54 EUR 67 EUR 56 EUR 70

EUR 32 EUR 71 EUR 56 EUR 73 EUR 69 EUR 70
EUR 56 EUR 65 EUR 69 EUR 70 EUR 72 EUR 71
EUR 29 EUR 56 EUR 68 EUR 73 EUR 69 EUR 71
EUR 45 EUR 61 EUR 65 EUR 69 EUR 70 EUR 72
EUR 56 EUR 64 EUR 71 EUR 69 EUR 72 EUR 71
EUR 54 EUR 67 EUR 71 EUR 72 EUR 69 EUR 70
EUR 52 EUR 59 EUR 67 EUR 71 EUR 70 EUR 69
EUR 50 EUR 57 EUR 67 EUR 69 EUR 71 EUR 74

EUS 80 EUR 82 EUR 84 EUR 87 EUR 88 EUR 90

EUS 90 EUS 91 EUS 88 EUS 89 EUS 78 EUS 90
EUR 100 EUR 99 EUR 99 EUR 98 EUR 100 EUR 100

EUS 74 EUS 67 EUS 73 EUS 75

EUS