Month by month
Net revenue each month, split into what paid teachers, what paid the operations team, and what was left as contribution. Click a month to see only that month.
Where every ₹100 of revenue goes
From billing to contribution
Key figures
Facts for the current period and filters.
Revenue and where it went, by month
Each column is one month's net revenue. The coloured parts show what paid teachers, what paid the operations team, and what was left.
Margin % by month
Gross margin (after teacher cost) and contribution margin (after teacher + ops cost) for each month.
Client by month
Each client's figures month by month, as on the YTD Summary sheet. Click a row to see that client's batches.
Monthly P&L summary
The totals behind each month's Batch P&L sheet.
Revenue by client
Group vs Non-group
Group = Somika & Vinmart. Non-group = all other corporate clients.
Client summary table
The same figures as the YTD Summary sheet (or that month's Client Summary), with margin after operations cost. Click a row to see that client's batches.
Margin by batch
Batch P&L
How the model works
TMC runs language-training batches for corporate (B2B) clients. Each client pays a fee per learner for a whole course that can run over several months. The model works out each month's profit for every batch, and the YTD figures add up April to August. It answers one question: how much did each client and batch earn us after paying for the teaching and the operations team?
Revenue for the month
A course fee is spread evenly over the course's days. Each month's revenue is the share of days that fell in that month.
Less credit notes
Refunds or reductions issued to a client (e.g. learners leaving a batch) are spread the same way and subtracted, giving net revenue.
Teacher cost
Course hours are spread over the course's days to get the hours taught in the month. Consultants are paid per hour. Full-time teachers are charged at their monthly salary ÷ available hours.
Gross margin
Net revenue minus teacher cost. This is the "Contribution" column on the Client Summary sheets.
Ops team cost
Operations salaries of the B2B team, less full-time teacher cost already charged, form a monthly pool. 40% is shared by the days each batch was active, 60% by learner-days (learners × active days).
Contribution after ops
What each batch leaves over to pay for sales, admin (G&A) and other overheads, and for profit.
Worked example
Operations cost pool, by month
How the operations team cost to be shared was built each month.
Because the pool is shared by active days and learner-days rather than revenue, small or low-fee batches carry a bigger ops cost per ₹ of revenue. A 1:1 batch running all month carries a full 40% "batch-day" share with one learner.
Tie-out to the books (MIS)
The model compared with TMC's MIS income statement, as on the MIS Reconciliation sheet. Revenue matches to the rupee. The cost differences are explained in the notes below the table.
Consultant cost: the books include internal 1:1 sessions that are not charged to client batches, and payment timing differs month to month. Ops salaries: the books carry ₹38,000 a month more than the model. This is a staff cost outside the B2B business, so the model keeps it out of the B2B ops pool.
Glossary
- YTD
- Year to date: April to August 2026, the first five months of FY 2026-27.
- Batch
- A group of learners taking one course together (e.g. A1.61 = level A1, batch 61). 1:1 batches have a single learner.
- Group / Non-group
- Group clients are Somika and Vinmart Foundation. All other corporate clients are Non-group.
- Gross revenue
- The part of the course fee earned in the period, before credit notes.
- Credit notes
- Reductions issued to the client, spread over the same days as the course.
- Net revenue
- Gross revenue less credit notes.
- Teacher cost
- Direct cost of the teacher's hours in the period (also called COGS).
- Gross margin %
- (Net revenue − Teacher cost) ÷ Net revenue.
- Ops team cost
- The batch's share of operations salaries (coordinators, recruiters, full-time teachers' unused time).
- Active days / learner-days
- Days the batch ran in the month, and those days × learners. Used to share the ops cost.
- Contribution margin %
- (Net revenue − Teacher cost − Ops team cost) ÷ Net revenue.