A live unit-economics model for an oral & maxillofacial lab. Move the sliders — pricing, volume, payroll, materials — and watch the P&L, capacity and operator's notes update.
Zirconia disc, ceramic powder, ingot, titanium base, etc.
CAD design (Exocad) + ceramics + finishing + makeup.
Drives total skilled hours available per month.
Mill, sinter oven, firing oven, 4 resin printers, 3 CAD workstations.
You need 868 skilled hours/month but only have 704. Either you're paying overtime (not modeled), missing the 24h SLA, or one of these numbers is optimistic.
58% EBITDA margin. This is what funds the second location, the equipment upgrade, or the founder's first vacation.
82% fully-loaded margin vs 65% on Lithium disilicate on implant. If they're sold at the same volume, you're subsidizing one with the other — and your sales pitch should reflect that.
A 5% bump on Monolithic zirconia crown alone lifts monthly EBITDA by $5,075 MXN — assuming you don't lose volume. Most labs never test this because they think competitors will undercut. Run it as a 60-day experiment with one segment.
Looks premium at $1,650 MXN per unit, but per skilled hour it returns $355 MXN vs $851 MXN for monolithic. The ceramic application step is the hidden cost — your most skilled technician's hour is your scarcest resource, not the slot in the calendar.
Materials are 22% of the implant-disilicate price — vs <15% on the others. Either renegotiate with your titanium-base supplier (volume discount above 30 units/mo is standard) or price this SKU separately for clinics that demand it.
Variable vs fixed. Only direct material is treated as truly variable cost. Technician payroll is fixed in reality (salaried staff) — but it's allocated per-product so you can see fully-loaded margin per SKU. EBITDA never double-counts: it's revenue − material − actual fixed opex (rent + tech + admin + depreciation).
Capacity. Skilled labor is 4 techs × 8h × 22 working days/month. Sintering oven is 2 10h cycles/day, 45 units per cycle.
Depreciation. Straight-line over the years you set. Real lab equipment (mills, ovens) often runs longer with maintenance — that's upside, not downside.
What's missing on purpose. Taxes, financing cost, replacement capex reserve, working capital, bad debt, scrap rate. Real P&L is 10–15% noisier than this. The model is a thinking tool, not an accounting record.