Modelled annual treatment revenue£27,050
Additional treatment cases19
Annual media spend£7,200
Annual ThinkingMan fee£9,000
Total annual marketing cost£16,200
Revenue / total marketing cost1.7×
Revenue above media + fee£10,850
Where the modelled revenue comes from
Important: this is intentionally a simple revenue model, not a forecast of profit. The output subtracts both media spend and the ThinkingMan fee, but it does not assume Shmile's gross margin, clinician cost or exact treatment mix. The useful next step would be to replace these working values with Shmile's actual averages and then set a maximum acquisition cost per treatment.