Spray Tanning: Profit Per Session

Excel Formulas › Spray Tanning

All versions

A $45 spray tan is not $45 of profit and it is not $45 minus solution either. Four things come out of every session — solution, disposables, the card processor's slice, and whatever the room or the drive costs — and only the fourth one changes when you go mobile.


Quick formula: Price, less the three fixed costs and the percentage fee:
=ROUND(B2-C2-D2-B2*E2-F2,2)

A $60 express session nets $47.50 once $5.60 of solution, $2.10 of disposables, a 3% card fee and $3.00 of booth cost come out.

Functions used (tap for the full reference guide):

The example

Three service types, each with a price and the four costs that come out of it.

ABCDEFG
1ServicePriceSolutionDisposablesCard %Room/travelProfit
2Standard$45.00$4.20$1.853.0%$3.00$34.60
3Express session$60.00$5.60$2.103.0%$3.00$47.50
4Mobile visit$85.00$6.80$4.503.0%$12.00$59.15

The formula

Three flat subtractions and one percentage of the price:

=ROUND(B2-C2-D2-B2*E2-F2,2) // price - solution - disposables - card fee - room/travel

How it works

Note which cost is a percentage and which are flat:

  1. B2 is what the client pays, before tips. Tips are not revenue if they pass straight to the tech.
  2. -C2 is solution at your cost per session — bottle price divided by sessions per bottle, not the bottle price itself.
  3. -D2 covers disposables: sticky feet, hair net, barrier cream, wipes.
  4. -B2*E2 is the card fee, which is a percentage of price. That is why it must reference B2 and cannot be a flat number copied across price points.
  5. -F2 is the room: booth rent per session in a salon, or the drive and setup cost on a mobile visit.

Divide profit by price for a margin percentage, and you can compare a mobile visit against a booth session on equal terms.

Try it: interactive demo

Interactive

Enter the price and the four costs that come out of it.

Variations

Margin percentage

Express the same result as a percentage of price.

=ROUND((B2-C2-D2-B2*E2-F2)/B2,3)

Sessions to cover a month of rent

Divide fixed monthly costs by profit per session.

=ROUNDUP(1400/(B2-C2-D2-B2*E2-F2),0)

Pitfalls & errors

Solution cost per session is the trap. A gallon is not one session — divide the container price by the sessions it actually delivers, which depends on the gun, the pressure and the client.

Mobile pricing has to carry the drive. If the travel column only holds fuel, the mobile row will look more profitable than it is; put the unpaid driving time in there too.

Do not enter the card fee as a flat dollar amount. It scales with price, so a flat entry quietly understates the cost on your expensive services and overstates it on the cheap ones.

Practice workbook

📊
Download the free Spray Tanning: Profit Per Session practice workbook
Edit the yellow price and cost cells; profit per session recalculates.

Frequently asked questions

Should the tech's pay come out here?
If you pay a tech per session or a commission, yes — add a column. If the tech is you, leave it out and treat the profit figure as your gross pay for the hour, then compare it to what your time is worth.
Why separate room cost from the other two?
Because it is the only cost that changes with the delivery model. Splitting it out lets one sheet compare a booth session, a suite session and a mobile visit without rewriting the formula.

Stop fighting formulas. Learn them in a day.

This recipe is one of hundreds of real-world formulas we teach. Our Excel Formulas & Functions class covers lookups, logic, text, and dynamic arrays hands-on — live in Dallas–Fort Worth, Houston, Austin, Oklahoma City, Denver, or online.

See the Formulas & Functions Class

Related formulas: Spray Tanning: Solution Bottles To Order · Vending: Profit Per Day · Profit per Product

Function references: ROUNDSUM