Daycare P&L Template

Each month, pull your tuition billing records, subsidy payment remittances, and expense summaries and enter the totals by category. If you use childcare management software like Brightwheel, Procare, or HiMama, most can export a monthly revenue report you can use as your source. Fill in the licensed slots and current enrollment figures in the Occupancy & Revenue Tracker to unlock the occupancy rate calculations — that single number drives more staffing and expansion decisions than anything else on the P&L.

A daycare P&L needs a structure that reflects how childcare revenue actually works. Tuition income should be tracked by age group because infant and toddler rooms generate higher revenue per child but also carry higher licensing costs (lower ratios mean more staff per child). Subsidy payments need their own line because they arrive on a different billing cycle and at different rates than private tuition — and because subsidy dependency as a percentage of total revenue is a risk metric lenders and investors look at. Food program reimbursements through CACFP are often entered as income by some centers and as an offset to food costs by others; the template handles both approaches clearly so your net food expense reflects reality.