Med Spa P&L Benchmark Template
A by-service-line P&L structure with illustrative target ranges — so you can read your numbers like an aesthetic CFO.
Educational template — not financial advice. This is an educational template with illustrative ranges, not financial advice and not a forecast. Figures are general orientation only and will differ for your practice. Confirm targets and benchmarks with your own accountant.
Download editable Excel (.xlsx) An original Money Racket template
Restructure your own P&L by service line and track these ratios as trends, not snapshots. The ranges below are illustrative orientation only — your real targets depend on your mix, market, and stage. Confirm with your accountant.
Cost of goods, by service line (% of that line’s revenue)
| Service line | Illustrative target range | What a rising trend usually signals |
|---|---|---|
| Injectables | ~25–35% | Under-pricing, over-discounting, reconstitution waste, or product leakage |
| Device treatments | Varies — charge consumables + prorated service to the line | Disposables/service eroding true per-treatment margin |
| Skincare retail | Manage as its own line with turnover targets | Aging/dead inventory tying up capital |
Whole-practice ratios to track (as trends)
| Metric | Illustrative orientation | Why it matters |
|---|---|---|
| Blended gross margin | Healthy practices often run comfortably above ~50% after direct product/service cost | Falling while revenue is flat = early warning |
| Total payroll load (% of revenue) | A band that, when exceeded while revenue is flat, flags over-staffing or under-pricing | Drifting up on flat revenue is a problem forming |
| Room / chair utilization | Should be high and sustained before you consider expanding | Best single predictor of expansion-readiness |
| Revenue per provider hour | Track per provider, as a trend | Productivity and pricing health |
How to use it
| Step | Action |
|---|---|
| 1 | Break revenue AND cost of goods out by service line — stop reading blended totals |
| 2 | Make each line carry its true costs (device consumables, prorated service contracts) |
| 3 | Pick five metrics and review them monthly as a trend, not a single month |
| 4 | Manage to the ratios and the direction — not the revenue headline |
Educational template — not financial advice. This is an educational template with illustrative ranges, not financial advice and not a forecast. Figures are general orientation only and will differ for your practice. Confirm targets and benchmarks with your own accountant. © 2026 Money Racket.