The challenge
What was missing
Contractor costs were not tied to client accounts, hiding which retainers were subsidizing the rest of the portfolio.
The operating change
One finance system replaced an incomplete view.
EBITDA margin moved from 8% to 19% within one quarter after costs were matched to each client account.
What TMA built
Foundation before decisions
- 01Matched contractor spend to every account
- 02Built account-level P&Ls and utilization reporting
- 03Reset pricing where retained work could not earn a margin
The statement
See the operating difference.
Each view is intentionally compact: the lines a founder or operator should be able to use in a decision conversation.
Management reporting
Account profitability · monthly view
Before account-level reporting
Retainer revenue$150,000
Direct contractor cost($93,000)
Overhead($45,000)
EBITDA$12,000
EBITDA margin8%
After cost matching + pricing reset
Retainer revenue$150,000
Direct contractor cost($78,000)
Overhead($43,000)
EBITDA$29,000
EBITDA margin19%
Interactive decision model
Profitability recovery model
Use the monthly retainer base to model the contribution of an 11-point EBITDA improvement.
$
—Added EBITDA / month
—Annualized EBITDA capacity
+11 ptsMargin improvement
Illustrative calculation using the case-study operating change. It is not a forecast or client financial statement.
Your finance system
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