Skip to content
The Financial Modeller
Build free
Personal and home services

Tutoring centre financial model, built free.

A three-statement Excel model for a tutoring and coaching centres, built from your own figures and checked to balance.

  • Free account
  • No card
  • Usually ready within the hour

We use generative AI in parts of our process, so mistakes can occur. Every model should be checked by a person before it is relied on. Read more

The business

Runs after-school tutoring, exam preparation, music, coding and sports coaching centres (owned, franchised or online), charging per session or per term and paying mostly casual tutors — distinct from schools because students attend part-time on a term calendar.

See the sampleHow the model works

In short

  • 01

    Three linked statements

    Income statement, balance sheet and cash flow, linked in every period.

  • 02

    Valued two ways

    Discounted cash flow and trading multiples, side by side.

  • 03

    Monthly to annual

    Monthly, quarterly, half-yearly or annual periods, for up to 30 years.

  • 04

    Checked every period

    A Checks sheet shows the balance sheet balances and the cash reconciles.

The sample

The sample, as Excel draws it.

Built by the same system and checks as yours, on illustrative figures: every sheet as Excel draws it, or live.

Annual · 10 years · Low detail
Tutoring centre sample model.xlsx
The Summary sheet of the sample tutoring centre model

Illustrative figures: the sample describes no real business. The live preview shows values; your model’s Excel file has every formula.

How it works

How the model works for a tutoring centre.

  1. How it earns revenue3 formulas
    Session and term fee revenue · All campuses
    Tutoring and coaching revenueSessions at list priceLess discounts and free trials
    Session and term fee revenue · All campuses
    Term fees paid in advanceOne term's invoiced feesShare of a term's fees unearned at the period end
    Session and term fee revenue · All campuses
    Sessions deliveredEnrolmentsfrom enrolmentsSessions per student per weekTeaching weeks per termTerms per yearshare of the year
  2. What drives its costs3 formulas
    Teaching and educator staff · All campuses
    Teaching staff costTeaching salariesOn-costs
    Operating expenses · Across the business
    Total FTEsOperations and deliverySales and marketingTechnologyFinance, HR and administration
    Operating expenses · Across the business
    Total average FTEsOperations and deliverySales and marketingTechnologyFinance, HR and administration
  3. What it invests in3 formulas
    Corporate fixed assets
    Capital expenditureRevenuefrom statementsCapex as % of revenueAdditional planned capex
    Corporate fixed assets
    DepreciationDepreciation of the opening asset baseDepreciation of new capex
    Corporate fixed assets
    Closing net book valueOpening net book valueCapital expenditureDepreciation
  4. How it is funded3 formulas
    Debt
    RepaymentsScheduled repaymentsPrepayments from an equity raise and the cash sweep
    Debt
    Closing balanceOpening balanceDrawdownsRepayments
    Debt
    Interest expenseOpening balanceAll-in interest rateshare of the year
  5. How profit becomes cash3 formulas
    Working capital
    Trade receivablesRevenuefrom statementsDebtor daysDays in period
    Working capital
    InventoryDirect costs (positive)from statementsInventory daysDays in period
    Working capital
    Trade payablesCash operating costs (positive)from statementsCreditor daysDays in period
What it covers

16 parts, each one tested.

Every part is a tested building block with its own checks: yours is put together from the ones your business needs.

  • CPI forecastConsensus curve with long-run anchor
  • Operating expensesHeadcount build by function
  • Corporate costsFixed cost base indexed to CPI
  • Working capitalFull working capital
  • Income taxCorporate rate with tax losses
  • Corporate fixed assetsStraight-line over remaining life
  • DebtAmortising term loan
  • Discounted cash flow valuationDCF on free cash flow to the firm
  • Multiples valuationEV / EBITDA multiple
  • LeasesLease register
  • EnrolmentsEnrolments × growth
  • Teaching and educator staffStudent to staff ratio
  • Session and term fee revenueStudents × sessions × term weeks × priceRevenue from tutoring or coaching sessions sold by the term, pack or course, and fees paid in advance.
  • Store networkScheduled openings and closures
  • Franchise network salesLFL plus new-outlet contribution
  • Franchisor revenueRoyalty plus marketing and technology levies
Key numbers

The numbers it tracks.

  1. 01active students
  2. 02sessions delivered
  3. 03revenue per student
  4. 04tutor cost to revenue
  5. 05term fees in advance
  6. 06centre EBITDA
Used for

What it is used for.

Related models

More in personal and home services.

Every consumer services model

Looking for a tutoring centre financial model template? Ours arrives built for your business, with your figures in it.

Running a small business? Read what goes into a small business financial model.

See a finished model, sheet by sheet

The sample is built on illustrative figures and describes no real business. Models are calculations prepared from the information you provide. They are not financial advice and must be independently verified. See our terms.