Пример создания P&L из юнит-экономики

Тестовый P&L план для SaaS, созданный 2 сотрудниками, который выходит на 1 000 000 за 2 года

The technique of creating this P&L plan

Unit Economics modelling is well suited to the task of creating a profit and loss forecast - P&L plan.

The first thing to do is to calculate two unit economics, the first for the first month of sales, the second for the last month of transactions in a given planning interval, for example, two years.

Metrics for the first month of sales are taken either from current values or are predicted based on the most significant belief in their attainability for the first month of sales. The last month metrics are calculated using the Goldratt's Theory of Constraints.

The Theory of Constraints of Goldratt for a search of optimum metrics in unit economics works as follows: we search for a bottleneck in the model - the parameter which minimum change gives the enormous contribution to contribution margin at the minimum expenses for change; focusing of business processes on this metric and consequently its improvement; transition to a new bottleneck.

Having calculated the unit economics, we can model the change of metrics month by month from the initial unit economics to the finishing one. To do this, we need to calculate the amount of client (lead) outflow based on the APC value of the unit economics metric.

Knowing the number of new and old clients, as well as the value of other unit economic metrics for each month, we can quickly build P&L which is linked to the metrics of our business through unit economic.

Square per employee
Rental price per unit
First sale month
06.2020
month
ua
c1
b
avp
cogs
1scogs
apc
arpc
arpu
cpa
cm
06.2020
500
1.00%
5
750.00
22.50
0.00
2.50
1 818.75
18.19
50.00
-15 906.25
05.2022
7 817
3.57%
279
900.00
27.00
0.00
5.54
4 837.52
172.75
44.83
1 000 000.00
06.2020
07.2020
08.2020
09.2020
10.2020
11.2020
12.2020
01.2021
02.2021
03.2021
04.2021
05.2021
06.2021
07.2021
08.2021
09.2021
10.2021
11.2021
12.2021
01.2022
02.2022
03.2022
04.2022
05.2022
Leads
new (ua)
old
churn
total
Product
C1
APC
CR
COGS
1sCOGS
CPA
Customers
new (b)
old
churn
total
Earnings
Average price (AvP)
Revenue
Costs
Variable cost
Advertising
Salary
Rent
Total cost
Result
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
500
563
635
716
807
909
1 024
1 154
1 301
1 466
1 652
1 862
2 099
2 365
2 666
3 004
3 386
3 815
4 300
4 846
5 461
6 155
6 936
7 817
0
328
590
818
1 035
1 258
1 496
1 762
2 063
2 408
2 805
3 265
3 798
4 416
5 132
5 962
6 924
8 038
9 327
10 819
12 544
14 537
16 840
19 498
0
172
302
407
498
584
670
759
854
956
1 069
1 193
1 329
1 481
1 649
1 835
2 042
2 272
2 526
2 808
3 121
3 468
3 852
4 278
500
892
1 225
1 534
1 842
2 167
2 521
2 916
3 364
3 874
4 458
5 128
5 897
6 781
7 798
8 966
10 310
11 853
13 627
15 665
18 005
20 692
23 776
27 315
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.00%
1.06%
1.12%
1.18%
1.25%
1.32%
1.39%
1.47%
1.56%
1.65%
1.74%
1.84%
1.94%
2.05%
2.17%
2.29%
2.42%
2.56%
2.71%
2.86%
3.02%
3.20%
3.38%
3.57%
2.50
2.59
2.68
2.77
2.87
2.97
3.08
3.19
3.30
3.41
3.53
3.66
3.79
3.92
4.06
4.20
4.35
4.50
4.66
4.82
4.99
5.17
5.35
5.54
34.78%
34.38%
33.84%
33.21%
32.49%
31.73%
30.93%
30.10%
29.27%
28.43%
27.59%
26.75%
25.93%
25.12%
24.32%
23.54%
22.78%
22.03%
21.31%
20.61%
19.92%
19.26%
18.62%
17.99%
22.50
22.68
22.86
23.04
23.22
23.41
23.60
23.78
23.97
24.16
24.36
24.55
24.75
24.94
25.14
25.34
25.54
25.75
25.95
26.16
26.37
26.58
26.79
27.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
50.00
49.76
49.53
49.29
49.06
48.83
48.60
48.37
48.14
47.91
47.68
47.46
47.23
47.01
46.78
46.56
46.34
46.12
45.90
45.69
45.47
45.26
45.04
44.83
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5
6
7
8
10
12
14
17
20
24
29
34
41
49
58
69
82
98
116
139
165
197
234
279
0
3
6
9
12
15
19
23
28
35
43
52
64
79
96
118
144
176
216
264
322
394
480
586
0
2
3
4
6
7
8
10
12
14
16
19
22
26
31
36
43
50
58
68
80
94
110
129
5
9
13
17
22
27
33
40
49
59
71
86
105
127
154
187
226
274
332
402
487
590
715
865
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
750.00
755.97
761.99
768.05
774.16
780.32
786.53
792.79
799.10
805.46
811.87
818.33
824.85
831.41
838.03
844.70
851.42
858.20
865.03
871.91
878.85
885.84
892.89
900.00
3 750.00
6 982.45
10 061.35
13 263.45
16 816.26
20 926.17
25 799.54
31 659.29
38 759.06
47 396.66
57 927.98
70 782.36
86 480.37
105 654.77
129 075.67
157 680.81
192 612.23
235 260.79
287 320.06
350 851.85
428 365.65
522 915.14
638 215.20
778 783.90
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
112.50
204.12
297.18
391.68
510.84
632.07
778.80
951.20
1 174.53
1 425.44
1 729.56
2 111.30
2 598.75
3 167.38
3 871.56
4 738.58
5 772.04
7 055.50
8 615.40
10 516.32
12 842.19
15 682.20
19 154.85
23 355.00
25 000.00
28 014.88
31 451.55
35 291.64
39 591.42
44 386.47
49 766.40
55 818.98
62 630.14
70 236.06
78 767.36
88 370.52
99 135.77
111 178.65
124 715.48
139 866.24
156 907.24
175 947.80
197 370.00
221 413.74
248 311.67
278 575.30
312 397.44
350 436.11
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
200 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
225 112.50
228 219.00
231 748.73
235 683.32
240 102.26
245 018.54
250 545.20
256 770.18
263 804.67
271 661.50
280 496.92
290 481.82
301 734.52
314 346.03
328 587.04
344 604.82
362 679.28
383 003.30
405 985.40
431 930.06
461 153.86
494 257.50
531 552.29
573 791.11
-221 362.50
-221 236.55
-221 687.38
-222 419.87
-223 286.00
-224 092.37
-224 745.66
-225 110.89
-225 045.61
-224 264.84
-222 568.94
-219 699.46
-215 254.15
-208 691.26
-199 511.37
-186 924.01
-170 067.05
-147 742.51
-118 665.34
-81 078.21
-32 788.21
28 657.64
106 662.91
204 992.79