Finance in Plain Language

A blog for entrepreneurs who want to stay in control of their business finances. Here you'll find clear explanations of financial management, real-life case studies, practical insights, relevant news, and step-by-step guides.

Case Studies

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Meal subscription: why good unit economics brings no cash

LTV of 9 272 ₴ against CAC of 1 882 ₴ — a ratio of 4.9, and any investor nods. Yet the margin is 1.75%. Because LTV arrives over nine months while CAC is paid today: just to avoid shrinking takes 124 212 ₴ every month.

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Three pickup points: one eats what the other two earn

The consolidated report shows 2 600 ₴ of profit, and for two years that read as “we are working on the edge”. In fact two points earn 90 000 ₴ while the third eats 67 400 ₴. We break down why its payroll per parcel is larger than the commission on that parcel.

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Repair shop: half the shelf is never going home

There are 96 units on the shelf, each with 640 ₴ already sunk into it. Forty-eight will be collected, forty-eight will not — exactly half. That half holds 30 720 ₴, or 111% of the monthly profit. We break down why the shelf also costs 14 178 ₴ of rent and what a paid diagnosis changes.

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Wholesale on credit terms: profit on paper, no cash

The report shows 88 000 ₴ of monthly profit, yet there is never any cash: 46 days of credit keep 5 520 000 ₴ tied up in receivables — sixty-three months of profit. Financing that gap eats 86.3% of the earnings. We break down why a 1% prepayment discount beats a 2% one.

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Coffee shop: five hours out of twelve earn the whole profit

The coffee shop is open twelve hours, and its 213 200 ₴ of profit looked evenly spread across them. In fact the morning peak and lunch earn 127% of the profit while the other seven hours eat 27%. And at peak the shop hits a ceiling: 144 cups, with nobody left to pour more.

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Travel agency: why four million in turnover earns 9 000 ₴

4 200 000 ₴ a month flows through the agency, and for five years the owner thought she ran a four-million business. But her revenue is the commission — 378 000 ₴ — and the profit on it is 9 000 ₴. We break down why a 30 000 ₴ tour earns 64 ₴ and where 680 000 ₴ of other people's money sits.

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Equipment rental: why utilisation beats the day rate

Eighteen machines, a day rate of 3 800 ₴ — and 42 600 ₴ of monthly profit. Because the cost of a machine day is not 1 915 ₴, as the owner calculated, but 3 628 ₴: he divided costs by the calendar fleet and rented out half of it. We break down why one point of utilisation beats any day rate.

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Hotel: why a discount earns more than a high rate

Twenty-four rooms, a rate of 1 450 ₴, 68% occupancy — and 66 105 ₴ of profit. Raising the rate 10% earns less: 63 372 ₴. Cutting it 10% earns more: 77 082 ₴. We break down why the answer comes not from the rate or the occupancy, but from the contribution of a single room night — 1 114 ₴.

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Bookkeeping firm: the 468 hours nobody pays for

Nine bookkeepers, 64 clients on retainer, 83 200 ₴ of profit. And 468 hours a month that nobody pays for: meetings, training, chasing documents and work beyond the retainer. That last item alone is 84 923 ₴ — slightly more than the entire profit. We break down why a billable hour costs 521 ₴, not 360 ₴.

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21 min

09.10.2026