CLIENT PROFITABILITY | period 2026-09 | PLN | result basis: AFTER separate overhead pool (by delivery hours)
Fees are agency-only and net of VAT, as confirmed per client. Pass-through spend is not in any fee.
Contribution = fee - delivery cost - other direct costs. Result = contribution - overhead share, on the basis above.
Delivery cost = hours x each person's cost per paid hour. Unassigned paid time is NOT charged to clients, so a client result is not a fully loaded cost.

READ FIRST: agency result is 2,000.00. Paid time that no client row carries (time off, internal work, unlogged hours) cost 5,775.00.

client                       fee   hours   contrib.  contr%  overhead     result    res%    fee/h  flags
Brightside Bakery       3,200.00   51.00   1,000.00   31.3%    794.81     205.19    6.4%    62.75  BELOW_TARGET OVER_SCOPE
Cedar Legal             5,500.00   50.00   3,700.00   67.3%    779.22   2,920.78   53.1%   110.00  OVER_SCOPE
Northfield Dental       7,500.00   53.00   5,475.00   73.0%    825.97   4,649.03   62.0%   141.51  OVER_SCOPE

Over scope:
  Brightside Bakery: 21.00 h above the 30.00 h scoped
  Cedar Legal: 15.00 h above the 35.00 h scoped
  Northfield Dental: 13.00 h above the 40.00 h scoped

Senior and owner support (included in the hours and cost above):
  Brightside Bakery: 6.00 h, cost 600.00
  Northfield Dental: 3.00 h, cost 300.00

person        role                  rate/h   paid h  client h   off h internal h unlogged h
anna          account manager        37.50   160.00     90.00   16.00      24.00      30.00
piotr         specialist             30.00   160.00     55.00    0.00      20.00      85.00
owner         owner                 100.00   hourly      9.00

Revenue                           16,200.00
People cost (whole period)        11,700.00
Other direct costs                   100.00
Separate overhead pool             2,400.00
Agency result                      2,000.00
  of which cost of unassigned time   5,775.00  (time off, internal work, unlogged hours)
Client results add up to 7,775.00. Agency result is 2,000.00. The gap is the cost of unassigned time: client rows do not carry it.
