Money

P&L, forecast and pricing

This is the unit's contribution: net revenue minus direct labor, freelance and tools. Group overhead isn't allocated, so it's a management view, not accounting profit.

P&L FY27 forecast Pricing

Levers

Nothing here changes the plan. Pick a starting point, then adjust.

Organic growth10%

Same team and rates, more work from existing and new clients.

Net new hires2

$128k loaded cost and ~$100k billable revenue each in year one.

Rate card increase3%

Applies to all fees at renewal.

Hours saved by AI & automation18%

Removes freelance hours first. Adds tool cost.

Freelance moved to staff20%

Share of the remaining freelance absorbed by the team.

FY27 revenue

$9.98M

+16% vs FY26

Contribution

$4.56M

+$1.03M

Margin

45.7%

Target 42%

FY26 forecast → FY27 scenario

Line	FY26	FY27	Change
Net revenue	8630	9984	+1354
Direct labor	4242	4646	+404
Freelance	615	385	-230
Tools & AI	249	394	+145
Contribution	3524	4558	+1034

Assumes 3.5% labor inflation and that tools grow 15% plus $6k per automation point. Automation savings hit freelance first because it is the most flexible cost.