Job profitability
Price against cost. Which work is worth doing, not only which work is getting done.
By customer
closed jobs, this period| Customer | Segment | Jobs | Price | Cost | Margin | % |
|---|---|---|---|---|---|---|
| AYYAN INDUSTRIAL SOLUTIONS | Ad-Hoc | 8 | ₹1,52,000 | ₹78,400 | ₹73,600 | 48% |
| Femmevita | Ad-Hoc | 5 | ₹94,000 | ₹51,200 | ₹42,800 | 46% |
| Sri Balaji Hospital | Ad-Hoc | 3 | ₹61,000 | ₹34,900 | ₹26,100 | 43% |
| KTPL Medical | Contract | 9 | ₹98,000 | ₹71,400 | ₹26,600 | 27% |
| Cine Projection Co | Ad-Hoc | 1 | ₹13,000 | ₹5,200 | ₹7,800 | 60% |
KTPL is on agreed rates set in April. At 27% against a 45% book average, those rates are worth revisiting at renewal (AC-056-005).
By engineer
margin on the jobs each one closed| Engineer | Level | Jobs | Hours | Labour cost | Base price | Base margin | % |
|---|---|---|---|---|---|---|---|
| Ramachandran | Senior Engineer | 17 | 142 | ₹79,520 | ₹2,46,000 | ₹1,24,300 | 51% |
| Baleswar | Engineer | 7 | 138 | ₹57,960 | ₹1,02,000 | ₹22,400 | 22% |
| Muthu | Engineer | 3 | 96 | ₹44,000 | ₹4,300 | ₹4,300 | 10% |
Base price and base margin only — opportunity premiums are excluded here. A premium reflects what the situation was worth to the customer, not anything the engineer did, so it never moves an engineer's figure (AC-056-009). Read this alongside the performance scorecards, not instead of them: a low margin can mean slow work, hard boards, or rework the engineer absorbed, and Muthu's three jobs are too few to conclude anything from.
Jobs at a loss
4 jobs| Job | Customer | Price source | Price | Cost | Margin | Why |
|---|---|---|---|---|---|---|
| WO/26-27/00318 | KTPL Medical | Service rate | ₹9,800 | ₹9,310 | ₹490 | Reworked under warranty |
| WO/26-27/00402 | KTPL Medical | Service rate | ₹4,200 | ₹5,100 | −₹900 | Rate below actual effort |
| WO/26-27/00429 | Cine Projection Co | Not chargeable | ₹0 | ₹6,240 | −₹6,240 | Non-repairable write-off |
| WO/26-27/00433 | Deccan Radiology | Not chargeable | ₹0 | ₹2,750 | −₹2,750 | Quotation rejected after diagnosis |
Two of these are the business working as intended — a write-off and a rejected quote both cost real hours. The middle one is a rate that no longer covers the work, which is the finding worth acting on.
Opportunity premium captured
₹26,000 · 9 jobs| Reason | Jobs | Premium | Mostly |
|---|---|---|---|
| Urgent turnaround | 5 | ₹15,400 | Femmevita, Sri Balaji Hospital |
| Scarce component | 2 | ₹6,200 | Cine Projection Co |
| Out of hours | 1 | ₹2,800 | KTPL Medical |
| Site attendance | 1 | ₹1,600 | AYYAN INDUSTRIAL |
Reported in its own right, because it is a commercial result rather than a delivery one. It counts fully towards the company's margin and not at all towards any engineer's (AC-062-003).