Business financial model file
Childcare Daycare Financial Model
Separate daycare fit-out and opening cash from the funded care roster and paid enrollment needed to cover a month.
Opening investment and working cash
The original case is a proposed leased full-day service, not an existing approved facility. Twenty physical places and eighteen modeled enrollments are planning assumptions, not licensed capacity or a legal age/staff ratio. Verify actual local approvals, age mix and staffing before committing the quoted site scope.
| Cash use | $ |
|---|---|
| CAPEX: Selected premises/care fit-out | 45,000 |
| CAPEX: Furniture and play equipment | 25,000 |
| CAPEX: Kitchen and operating equipment | 10,000 |
| Pre-opening: Actual local plans/professional setup budget | 5,000 |
| Pre-opening: Pre-opening training and payroll | 6,000 |
| Pre-opening: Opening enrollment campaign | 2,000 |
| Refundable deposit / tied-up cash | 8,000 |
| Opening stock / initial working inputs | 2,000 |
| Reserve: 2 selected fixed-cost months | 48,400 |
| Selected opening cash total | 151,400 |
CAPEX totals $80,000, pre-opening expense $13,000 and working cash $58,400. The deposit and opening stock tie up cash; they are not added again as monthly rent or consumed inputs. The reserve is a chosen fixed-cost buffer, not proof of full funding. Obtain actual installed/tax-inclusive quotes and dated opening payments.
Monthly fixed and variable OPEX
Three 160-hour care roles carry$12,000 loaded and the 160-hour director$5,000. For twenty eight-hour open days, the assumed care plan needs 480 direct care person-hours:440 from care workers plus 40 from the director. The remaining 40 care-worker hours cover selected non-care work; the director has 120 hours for administration. This is a funded allocation, not a regulatory ratio.
| Commitment | $ per month |
|---|---|
| Three care workers: loaded 160-hour rosters | 12,000 |
| Director: loaded 160-hour roster | 5,000 |
| Lease/common charges | 4,000 |
| Utilities | 650 |
| Insurance | 750 |
| Cleaning | 700 |
| Software | 200 |
| Equipment/toy maintenance | 300 |
| Marketing | 300 |
| Admin | 300 |
| Total selected fixed cash | 24,200 |
| Item | $ per unit |
|---|---|
| Net collected selling value | 1,600 |
| Food and care supplies per enrolled child-month | 160 |
| Percentage-only fee allocation (2.5%) | 40 |
| Contribution before scheduled payroll/fixed OPEX | 1,400 |
The percentage fee is an aggregate allocation, with no fixed per-payment charge assumed. Unit contribution is not owner income: the full listed monthly roster and overhead still need coverage.
Capacity, break-even and a lower-sales case
The proposed 20-place layout is limited to 18 paid full-time child-months by the selected care plan. Plan 18. Actual attendance by hour, age-specific requirements, absences and breaks must be matched to the funded roster; a monthly enrollment total does not prove safe or lawful coverage.
For this fixed mix and commitment, whole-unit cash break-even is 18 paid full-time child-months per month: ($24,200) ÷ $1,400, rounded up. The aggregate capacity is 18 units; it does not establish customer demand or a workable daily sequence.
| Paid units | Net sales $ | Selected result $ |
|---|---|---|
| 14 | 22,400 | -4,600 |
| 18 (planned) | 28,800 | 1,000 |
At 14 paid child-months the selected care and director commitment remains. Changing the age mix or daily hours can require a staffing step before more places can be sold; the retained guide case is a separate operating decision.
Practical KPI definitions
Track paid enrollment/actually approved and staffed places by age/time, earned fee per paid child-month and care person-hours/attended child-hours. Applications, deposits, booked places and attendance are different measures. Keep late payment and withdrawals in their original enrollment cohort.
No grant/subsidy entitlement, finance, income tax or future refit is assumed. Deposits, refunds and actual collection/payroll dates require a care- and enrollment-specific cash plan.
Method context: SBA business planning. All case prices, wages, cost ratios, reserve and capacity inputs above are original planning assumptions.
What the selected model covers
The official Daycare Center Financial Model listing describes Infant, Toddler, Preschool and Pre-K groups. Available places and occupancy produce filled seats; group tuition and optional billable-day proration build revenue. Stated outputs include profit and loss, monthly and annual cash projections, and dashboard charts and KPIs.
Enter the whole staffing step
Our original case earns $800 with ten places. An assumed additional $2,000 staffing commitment leaves negative $420 with eleven places and positive $360 with twelve. Even at twelve, the expansion earns $440 less than staying at ten.
Use locally verified room and staffing requirements, then translate confirmed enrollment starts into occupancy and payroll. Compare expansion with the current operation as well as with zero profit. The Childcare Daycare planning guide develops the original worked case.
Planning guide