20-20 Accounting Solutions · Advisory
Podiatry Practice Investment ROI Calculator
The 5-Part Practice Investment Framework — built for advisory conversations about big-ticket equipment.
Presets load typical assumptions you can edit. Always tune to the client’s real numbers.
1 Cost of Acquisition
The true cost — not just the sticker price.
Cash purchase: the full price is paid upfront. Per-treatment supplies go in Step 4 (margin).
2 Utilization Assumption
Where most ROI estimates fail. Be conservative.
Treatments per month60
Treatments per year720
3 Revenue Generated
Gross revenue from the new service.
cash-pay or billed
Monthly gross revenue$9,000
Annual gross revenue$108,000
4 Contribution Margin
Build the cost of delivering one treatment from the ground up — the product/lab you pay for, plus the staff time it consumes. The margin is whatever’s left of the fee.
Direct costs (per treatment)
Staff time consumed (minutes per treatment)
Hourly cost of that time & card fees
Set Provider $/hr to 0 to treat the doctor’s time as profit, not cost.
Direct cost / treatment$5
Labor (staff time) / treatment$29
Card fee / treatment$5
Variable cost / treatment$38
Contribution margin / treatment$112
Annual contribution margin$80,388
A Advisory Scorecard
Auto-scored 1–5 from the inputs above — each lens updates as you change assumptions. Revenue Retention and Patient Demand can be clicked to set your own judgment (revert anytime). Anything over 20 is usually worth serious consideration.
22/30
Worth serious consideration
Payback Period
7.5
months to recover the purchase price
Fast payback
Treatments / month60
Monthly gross revenue$9,000
Annual gross revenue$108,000
Annual contribution margin$96,120
Annual recurring costs$9,000
Net monthly cash flow$7,260
Net annual cash flow$87,120
Total acquisition cost$60,000
First-year return on equipment cost145%
Payback = purchase price ÷ annual contribution margin (per methodology). Net cash flow nets out maintenance, marketing, consumables and any loan/lease payments.
Prepared as an advisory tool. Figures are estimates only and depend on the assumptions entered. © 20-20 Accounting Solutions.