### Executive Summary Paws & Polish generated £18,560.00 in April, with £13,400.00 contribution and £2,500.00 operating profit. The current operating margin is 13.5%. Monthly revenue is £3,462.69 above break-even, but the business is 4.5 percentage points below its 18% margin goal. | Metric | Result | | ------------------------------- | ---------: | | Net revenue | £18,560.00 | | Direct costs | £5,160.00 | | Contribution / gross profit | £13,400.00 | | Contribution margin | 72.2% | | Operating expenses | £10,900.00 | | Operating profit | £2,500.00 | | Operating margin | 13.5% | | Break-even revenue | £15,097.31 | | Break-even revenue per open day | £686.24 | ### Service Contribution | Offer | Contribution per sale | Monthly contribution | | ---------- | --------------------: | -------------------: | | Full groom | £47.00 | £10,340.00 | | Bath | £27.00 | £2,430.00 | | Add-on | £9.00 | £630.00 | ### Recommended Profit Plan Raise the full-groom price from £65 to £70. This is a 7.7% increase, within the 8% limit. If monthly volume and direct costs remain unchanged, revenue increases by £1,100.00, operating profit rises to £3,600.00 and operating margin reaches 18.3%. Monitor full-groom bookings, cancellations and customer objections weekly for eight weeks. The 18.3% result is a sensitivity calculation, not a demand forecast.