P&L Blueprint

August 2026

Example Collision · illustrative sample · prepared September 1, 2026

Revenue

$300,000

Gross profit

44.2%

$132,600

Net profit

9.2%

$27,600

Margin scorecard

Gross profit by category vs your targets (Crunchit reference where none is set) · August 2026

Labor

$120,000 in sales

56.0%/ 60%

-4.0 pts

Parts

$120,000 in sales

27.0%/ 30%

-3.0 pts

Paint & materials

$45,000 in sales

65.0%/ 65%

on target

Sublet

$15,000 in sales

25.0%/ 25%

on target

Revenue mix

Share of sales by category

Executive summary

Your shop produced $300,000 in sales and kept $27,600 in net profit. Labor and parts finished below the sample shop targets. Closing those two gaps at the same sales volume represents $8,400 in additional gross profit before any added costs. Start by understanding why those margins missed.

Financial health

Gross profit was 44.2%, below the 48% total GP reference discussed in this example. Operating expenses were $105,000, or 35% of sales. The P&L shows profitability; cash balances, receivables and payment timing are needed to assess what the shop can afford.

Accounting note

Illustrative sample only. All business names, amounts and targets are synthetic. Labor GP uses direct technician labor costs without wage burden. Category targets are assumptions for this example, not universal benchmarks. Opportunity is a target-gap calculation, not a forecast or guaranteed recovery.

Where the money is

  • 1

    Labor: understand the $4,800 gap

    At $120,000 of labor sales, the difference between 56% GP and the sample 60% target is $4,800. Compare flagged and billed hours, then review repair files with the estimator and technician to identify supported work that was performed but not billed.

  • 2

    Parts: review the $3,600 gap

    At $120,000 of parts sales, the difference between 27% GP and the sample 30% target is $3,600. Check purchase costs, discounts, returns and credits before deciding what needs to change.

This month's plan

  1. 1Review repair plans at the vehicle with the estimator and technician before the vehicle moves to paint.
  2. 2Check the documentation behind declined operations and communicate repair-plan changes promptly.
  3. 3Reconcile parts invoices and credits, then compare next month’s actual margins with the same targets.

The Crunchit recommendation

Start with the labor and parts gaps. Verify the cause in the underlying records, agree on the next actions with your team, and measure the result. More sales alone will not explain or resolve a margin problem.