Revenue
Recognised on delivery, not on collection. Package sessions are allocated across the sessions they buy, memberships across the period they cover, tips never, and a refund reverses in the month it was originally earned.
5 of 5 ledger identities hold
Revenue recognised
$30,674,788.57
all clinics, all months
Cash collected
$33,350,145.00
tips excluded · $700 quarantined, and left out of the identity below
Deferred package value
$2,674,656.43
$1,681,510 not yet attributed to a service
Tips held
$1,078,100.00
money owed to providers, never revenue
Revenue recognised against cash collected
by calendar monthRevenue recognisedCash collectedCash standing above revenue is unearned package value, held as a liability. The right-hand month is still open, so both of its bars are short.
Identities the run proved
quoted verbatim from the controls, not recomputed here| Control | What it observed | Result |
|---|---|---|
| ledger.cash_revenue_identity | $33,349,445.00 cash - $30,674,788.57 revenue = $2,674,656.43 deferred | holds |
| ledger.deferred_roll_forward | 175 clinic-months roll forward exactly | holds |
| ledger.tips_excluded | $1,078,100.00 in tips held out of revenue | holds |
| ledger.single_recognition_per_visit | 54,552 visits earn revenue exactly once | holds |
| ledger.recognition_causality | all 13,801 sessions delivered on or after their sale | holds |
By month
35 months| Month | Recognised | Cash in | Spend | Contested |
|---|---|---|---|---|
| Dec 2027 | $981,500 | $1,023,690 | not filed | $213,100 |
| Nov 2027 | $1,056,041 | $1,102,265 | $640,769 | $83,450 |
| Oct 2027 | $995,012 | $1,066,173 | $632,187 | $97,580 |
| Sep 2027 | $892,483 | $991,702 | $633,982 | $91,390 |
| Aug 2027 | $791,453 | $831,881 | $647,925 | $75,960 |
| Jul 2027 | $828,349 | $843,511 | $621,255 | $72,375 |
| Jun 2027 | $876,682 | $910,553 | $645,604 | $80,040 |
| May 2027 | $957,123 | $942,413 | $645,905 | $82,825 |
| Apr 2027 | $948,328 | $1,018,517 | $641,898 | $92,290 |
| Mar 2027 | $897,730 | $878,750 | $643,923 | $97,255 |
| Feb 2027 | $699,073 | $745,028 | $648,977 | $95,645 |
| Jan 2027 | $716,411 | $755,697 | $618,083 | $108,713 |
| Dec 2026 | $1,007,960 | $1,087,529 | $633,188 | $111,030 |
| Nov 2026 | $938,717 | $1,008,242 | $641,038 | $117,618 |
| Oct 2026 | $967,754 | $1,064,502 | $609,739 | $99,595 |
| Sep 2026 | $902,388 | $1,015,020 | $645,485 | $119,925 |
| Aug 2026 | $777,333 | $878,027 | $621,342 | $112,515 |
| Jul 2026 | $849,178 | $847,422 | $632,804 | $104,710 |
| Jun 2026 | $926,033 | $950,529 | $638,600 | $113,703 |
| May 2026 | $976,484 | $1,038,103 | $644,004 | $106,340 |
| Apr 2026 | $904,279 | $949,933 | $650,913 | $100,620 |
| Mar 2026 | $853,859 | $915,823 | $595,968 | $128,735 |
| Feb 2026 | $706,775 | $720,482 | $649,021 | $105,183 |
| Jan 2026 | $711,915 | $790,875 | $605,656 | $115,940 |
| Dec 2025 | $998,973 | $1,113,927 | $633,027 | $141,015 |
| Nov 2025 | $952,283 | $1,020,013 | $608,893 | $114,190 |
| Oct 2025 | $954,475 | $1,012,680 | $635,471 | $136,320 |
| Sep 2025 | $839,027 | $948,550 | $650,023 | $139,045 |
| Aug 2025 | $782,323 | $917,043 | $647,255 | $131,965 |
| Jul 2025 | $792,834 | $896,203 | $646,031 | $136,810 |
| Jun 2025 | $835,207 | $977,031 | $633,305 | $91,948 |
| May 2025 | $955,382 | $1,046,752 | $641,958 | $102,285 |
| Apr 2025 | $872,204 | $1,035,573 | $650,145 | $80,005 |
| Mar 2025 | $846,865 | $1,087,872 | $649,359 | $91,505 |
| Feb 2025 | $682,358 | $917,842 | $636,725 | $56,175 |
What the revenue is made of
all months| Services delivered | $21,868,755 |
| Package sessions | $7,194,104 |
| Memberships | $1,409,318 |
| Cancellation fees | $469,260 |
| Refunds and chargebacks | -$266,648 |
| Recognised revenue | $30,674,789 |