Throughput and turnover formulas
Available sessions = rooms × locations × starts per room/day × trading days − blocked room-days × starts per room/day. Blocked room-days count one closed room for one trading day across the whole comparison; closures already excluded from trading days are not deducted twice.
Sold sessions = available sessions × sold share.
Paid visits = sold sessions × average paying group size.
Ticket receipts = paid visits × price per person.
Sales excluding GST = taxable receipts ÷ (1 + GST rate).
The summary calculator scales one room through multiple locations. Mixed products use the sum of each product's sold sessions × group size × price, rather than applying one average ticket to incompatible group tiers.
Wages and paid coverage
Checked 30 Oct 2026
| Adult casual benchmark | Ordinary hourly wage | Sunday hourly wage |
|---|---|---|
| Award Grade 4 | $36.81 | $51.54 |
| Award Grade 6 | $39.11 | $54.76 |
The Amusement, Events and Recreation Award supplies these comparison rates; coverage and classification depend on actual work. ATO's qualifying-earnings super rate is 12%. These are employee wages, separate from provider charge rates.
Wages = sum of paid hours at each applicable rate. Add super on eligible earnings, allowances and other employment costs. Paid hours include coverage, resets, recording preparation, review, reflection, workshops, breaks, training and management. Convert task minutes into feasible shifts before costing minimum engagements and overlapping demand.
Contribution and break even
Comparison calculator · All cost fields use AUD excluding recoverable GST
Net card cost per team = processor cash fee less eligible GST credit. The Stripe domestic online-card benchmark is 1.65% of payment plus $0.30, including GST. Calculate and round fees per payment, then aggregate. Individual participant payments incur more fixed charges than one group payment.
Contribution per sold team = sales excluding GST − variable delivery cost − card cost.
Operating balance before depreciation finance and income tax = sold teams × contribution − annual fixed costs − renewal provision.
Break-even sold share = (annual fixed costs + renewal provision) ÷ (available sessions × contribution per sold team). If contribution is zero or negative, sales cannot cover fixed costs under those inputs. Above 100% is beyond the entered capacity. Leave unpriced costs blank so the calculator withholds the balance.
Pass settlement
Venue allocations = passes × visits per pass × agreed amount per visit.
Service component = customer payment − venue allocations.
Service amount after processing = service component excluding GST − processor cost excluding eligible GST credit.
The calculator prices a transaction using editable pass and allocation inputs. It rounds the processor's cash charge to cents. It also checks allocations against receipts. Redemptions, refunds, commissions, support and undelivered entitlements remain separate from the transaction calculation.
Revenue ownership and cash
Local admissions, deployment contracts and network fees are separate revenue streams. Venue allocations collected through a pass are tracked for settlement under the actual contract; related-entity consolidation eliminates internal transfers.
Startup cash = capital and pre-opening payments + deposits + cash-flow trough + specific risk amounts − committed funding. Sequence supplier milestones, payroll, tax, customer receipts, partner settlements and refunds. Unconfirmed grants and expressions of interest are not available cash.
Funding comparisons can include founder capital, host contributions, debt, member capital and negotiated investment. Define ownership, return and any local acquisition terms. C-Hour remains non-monetary and does not reduce the paid-work budget.