DSSC — Executive Dashboard

FY2026 forecast EBITDA · base case

$365,999

on $2.20M revenue · 16.7% margin

Contribution margin

64.4%

after direct program cost

13-week ending cash

$245,100

holds above $75K minimum

Deferred liability

$101,771

cash collected ahead of delivery

Scenario range — price the downside first

🔻 Downside

$2,626

EBITDA · 0.1% margin
Revenue $1.79M

● Base

$365,999

EBITDA · 16.7% margin
Revenue $2.20M

🔺 Upside

$725,308

EBITDA · 27.8% margin
Revenue $2.61M

Downside $2.6KBase $366KUpside $725K

How this is built: worst / base / best apply the model’s own driver ranges from the scenario control — volume (0.85× / 1.00× / 1.12×), price (0.96× / 1.06×), coach cost (1.06× / 0.97×), and semi-variable / fixed cost factors — to the FY2026 base forecast. The downside shows the business at near break-even: the case to protect against before chasing the upside.

Risk-adjusted EBITDA

Base case, weighted by the risk & opportunity register

Base forecast EBITDA

$365,999

− Weighted risks

−$235,650

+ Weighted opportunities

$188,250

Risk-adjusted EBITDA

$318,599

Headline metrics

Forecast reflects the selected scenario

YTD Revenue

Awaiting close

first close pending

YTD EBITDA

Awaiting close

first close pending

Contribution margin

64.4%

rev less direct cost

FY forecast revenue

$2,197,007

vs $1.89M prior yr

FY forecast EBITDA

$365,999

16.7% margin

Deferred liability

$101,771

cash held, not yet earned

Actual vs. Budget vs. Forecast

FY forecast column follows the selected scenario

Metric	MTH actual	MTH budget	YTD actual	YTD budget	FY forecast	FY budget	Prior yr (FY)
Program & Package revenue	awaiting	$182,759	awaiting	—	$2,197,007	$2,197,007	$1,889,433
Total direct costs	awaiting	$65,250	awaiting	—	$783,000	$783,000	$673,380
Contribution margin	awaiting	$117,509	awaiting	—	$1,414,007	$1,414,007	$1,216,053
Total operating expenses	awaiting	$152,584	awaiting	—	$1,831,008	$1,831,008	$1,574,676
EBITDA	awaiting	$30,175	awaiting	—	$365,999	$365,999	$314,757
EBITDA margin	awaiting	—	awaiting	—	16.7%	16.7%	16.7%

Contribution margin = revenue less direct program cost. EBITDA = revenue less all operating expense. FY budget is fixed; FY forecast moves with the scenario, so the forecast-vs-budget gap widens under downside and narrows under upside.

Revenue & EBITDA by month

Base-case plan — actuals overlay as months close

Revenue (plan) EBITDA Actual (booked at close)

Which programs carry the business

Monthly unit economics · contribution per session drives the verdict

🟢 Carrying (GROW)

$23,445 monthly revenue$9,823 contribution

🟡 Fix / reprice

$54,897 monthly revenue$19,594 contribution

≈ Break-even

$0 monthly revenue$0 contribution

🔴 Reprice or retire

$20,880 monthly revenue$2,491 contribution

Sort by

Program / package	Rev / mo	Sessions	Rev / sess	Contrib / sess	Contrib / mo	Margin %	Verdict	Recommended action
Private Court Rental — hourly CR-01	$11,025	121	$91.12	$39.12	$4,733	42.9%	🟢 Grow	Carries the business — protect and grow.
Position POD Training — 6 pack VB-01	$7,020	128	$54.84	$22.84	$2,924	41.6%	🟢 Grow	Carries the business — protect and grow.
Volleyball Clinic VB-02	$5,400	98	$55.10	$22.10	$2,166	40.1%	🟢 Grow	Carries the business — protect and grow.
Reach — Individual session RP-02	$5,440	52	$104.62	$40.62	$2,112	38.8%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
Skill Lab (Wed) BB-02	$3,920	80	$49.00	$19.00	$1,520	38.8%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
Shooting Lab (Mon) BB-01	$4,200	86	$48.84	$18.84	$1,620	38.6%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
DSSC Flex — 2-hr private rental FX-01	$8,100	15	$540.00	$195.00	$2,925	36.1%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
Reach — Individual Training RP-01	$12,750	139	$91.73	$31.73	$4,410	34.6%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
Camp Elevate — week CE-01	$12,675	160	$79.22	$27.22	$4,355	34.4%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
Beginner Volleyball — 6 wk VB-03	$3,780	89	$42.47	$14.47	$1,288	34.1%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
Basketball Clinic — 8 pack BB-03	$4,032	92	$43.83	$14.83	$1,364	33.8%	🟡 Fix / reprice	Marginal — raise price or cut delivery cost.
Reach — Team Training (season) RP-03	$7,200	59	$122.03	$21.03	$1,241	17.2%	🔴 Retire / reconfig	Below break-even — reprice hard or retire.
Team Contract — season TC-01	$7,480	56	$133.57	$15.57	$872	11.7%	🔴 Retire / reconfig	Below break-even — reprice hard or retire.
League — team entry LG-01	$6,200	82	$75.61	$4.61	$378	6.1%	🔴 Retire / reconfig	Below break-even — reprice hard or retire.
Total / blended (14 programs)	$99,222	1,257	$78.94	—	$31,908	32.2%

Thresholds: GROW ≥ 40% contribution margin · FIX ≥ 20% · break-even ±5% · below that, retire or reconfigure.

Repricing what-if — the 8 “fix” programs

Move the blended margin of the fix tier toward target

Target blended margin for the fix tier

40%from 35.7% today

36%40%45%50%

Added contribution / mo

+$2,365

Annual EBITDA lift

+$28,378

New FY EBITDA

$394,377

EBITDA improvement

+7.8%

FY EBITDA — before vs. after repricing

Current base

$365,999

After repricing

$394,377

The 8 fix-tier programs generate $54,897/mo revenue at a 35.7% blended margin today. Lifting them to target — through price or delivery-cost changes — flows the added contribution straight to EBITDA, holding fixed cost constant.

Capacity & utilization — the operational lever

Where the room and the coaches have headroom

Coach & trainer utilization

Blended 74% · floor 65% (marker) · monthly contribution shown on hover

Trainer E — Reach$6,018/mo contrib

90%

Coach C — volleyball$3,240/mo contrib

88%

Coach A — basketball$2,948/mo contrib

85%

Trainer F — Reach$4,602/mo contrib

78%

Staff coach (W-2)$2,200/mo contrib

75%

Coach B — basketball$2,144/mo contrib

70%

Coach D — volleyball$1,820/mo contrib

66%

Coach G — camps/clinics$1,196/mo contrib

62%

Coach H — multi-sport$920/mo contrib

52%

Read: two coaches sit below the 65% floor (Coach G 62%, Coach H 52%) — filling their hours is contribution the business already has capacity to earn.

Court & space utilization

Blended 59% · 134 of 226 bookable hours/week · $11,700 weekly revenue

Court 2 — wkday PM$2,430/wk

90%

Court 1 — wkday PM$2,340/wk

87%

Court 1 — weekend$1,680/wk

75%

Court 2 — weekend$1,600/wk

71%

Training / turf$1,980/wk

55%

Flex / party$900/wk

35%

Court 1 — wkday AM$420/wk

24%

Court 2 — wkday AM$350/wk

20%

Read: peak courts run ~90% while weekday-AM sits near 20%. The growth is in off-peak hours, not more peak time — the same insight behind the court-utilization driver.

13-week cash outlook

Weekly ending cash against the $75K minimum

Ending cashMinimum ($75K)

Ending cash (W13)

$245,100

from $145K start · +$100K net

Break-even revenue

$1,628,338

annual, to cover all cost

Margin of safety

$568,669

budget above break-even

Risk-adjusted EBITDA

$318,599

after risk/opp weighting

🟢13-week outlook holds above minimum every week — lowest cushion is $77.7K in week 1.

Deferred revenue & cash timing

Why the bank balance runs ahead of earned profit

Balance Collected Earned Projected build

$94,595net cash held against future service

Closing deferred liability is $101,771; net of the $7,176 coach cost still owed on unearned sessions, you’re holding $94,595 of cash for services not yet delivered. The balance built $17,771 this month as collections outpaced delivery.

Sessions sold

1,533

Sessions delivered

1,257

Unearned remaining

276

Net deferral / mo

+$17,771

Family enterprise — DSSC + DSEV

DSEV is already inside the DSSC book — split back out here

🏐 DSSC core — Sports Club

FY forecast, ex-DSEV

$1.29M

Revenue · EBITDA $212K (16.4%)*

🏆 DSEV — Elite Volleyball

already in the P&L (line 16)

$0.91M

Revenue · EBITDA $154K (17.0%)*

Σ Consolidated family

ties to the operating model

$2.20M

Revenue · EBITDA $366K (16.7%)

DSEV Program Revenue ($0.91M) is already consolidated inside the DSSC operating book (forecast line 16), so the family topline is $2.20M — not the sum of the two cards. The $17K/wk DSEV collections in the cash forecast are the cash-basis view of this same business. *Entity EBITDA is split by a revenue-share cost allocation on the new 24_FAMILY_PL tab; refine it once DSEV costs are booked separately. The consolidated column ties to the model exactly.

Management commentary

Draft — replace with your voice before the client refresh

What happened DRAFT

The FY2026 plan is set at $2.20M revenue and $366K EBITDA (16.7% margin), up from $1.89M / $315K prior year. No months have closed, so this is the approved baseline; actuals overlay at first close.

Why DRAFT

Contribution margin is healthy at 64.4%, but three programs carry most of the profit while eight need repricing and three run below break-even. The downside scenario shows the business at near break-even — cost discipline matters more than growth right now.

Outlook DRAFT

Cash holds above the $75K floor across the 13-week window, aided by $95K of net deferred cash. Filling off-peak court hours and under-utilized coaches is contribution available without new capacity.

Decisions needed (max 3) DRAFT

Reprice or retire Reach Team Training, Team Contract, and League entry — all below break-even.
Set a repricing target for the 8 fix programs toward 40% blended margin (+$28K EBITDA).
Confirm the accounting handoff date so actuals begin populating this view.