True net

The Focus number we want to know what percent of total sales goes to the owner – including both net profit and the gross payroll that goes to him or her.

Last month Your Shop had total sales of $75,000.

The total net profit plus owner’s gross pay was $17,500.


Gross payroll : Total regular pay before anything is deducted. It does not include any benefits or non-regular compensation.

Total sales : Includes sales of all parts, shop supplies, labor, sublet, and tires.

Focus number is 23%

The Goal is between 20% and 25%.

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