The closed-month engine is healthy, but the practice is still bleeding in the same places that dwarf any vendor bill: over-90 AR near $113,456 (about 54% of $211K), a 33% broken-appointment rate, and only 20% fee acceptance. May new patients slid to 26 against 31 lost to attrition, a net loss, and that is the leading indicator for the production that has to carry your $750K office loan. Cards crept up too, Chase 0871 is now $55,616 at roughly 24%. One move this week: put a named person on the over-90 AR and broken appointments, pay the $15K IRS out of your $50K Taxes account to stop the penalty clock, and set a fixed principal payment on the 24% card.
What changed since last run
Evening run, Tuesday Jun 30, the last day of the month. The headline change is that this morning's posting lag has closed: QuickBooks June income jumped from $64,023 to $96,241, now essentially matching the $90,882 Divergent has collected, so June lands on the books as a genuinely solid revenue month rather than a lagging one. On that income, operating expense is $61,916, overhead 64.3%, net operating income $34,325 and net income $19,196, with owner pay about $25,760. No new Divergent daily or monthly report posted since this morning, so the June scoreboard holds at $90,882 collected, $68,257 production and 22 new patients, still pacing about $94,000 collections, $70,600 production and 23 new patients, short of the $131,255 Divergent goal and the $160,000 internal goal. The balance sheet moved during the day: cash fell to $78,658 from $93,380 as bills and cards cleared, the Taxes account holds $50,000 so the $15K IRS is fully fundable today, and the Profit account rose to $4,500. Cards ticked up to $57,940 net, with Chase 0871 now $58,128 near 24% and Chase 8837 a small credit, the SBA loan effectively paid off at a small credit, on top of the $750K office loan, ex-practice debt about $72,940. The week-of-Jun-15 monthly KPI PDF still could not be auto-parsed this run, so AR over 90, the 33% broken-appointment rate and 20% fee acceptance stay carried and should refresh once that file is readable. The over-90 AR and broken appointments remain the two biggest levers. Today's Jun 30 brief is on the dashboard.
Top 5 focus areas
Work the over-90 AR $113,456 stuck
About 54% of your $211K AR is past 90 days, your single biggest cash leak. Assign one named person to work everything over 90 this week, refile or appeal stale insurance claims, and put patient balances on statements or payment plans. Carried until the KPI file parses, refresh then.
Collecting even 25% of the over-90 is about $28,000 of cash
Cut the 33% broken appointment rate biggest production leak
A third of booked chair time evaporates. Tighten confirmations and reminders, build a short-notice fill list, and set and enforce a cancellation policy.
33% toward 20% could add tens of thousands per month, see What is Next
Reverse the new-patient drop and attrition leading indicator
May new patients 26 versus attrition 31, a net loss, with June pacing about 24 of a 40 goal. Audit your marketing source and phone conversion, and run a reactivation campaign on the lapsed list.
Each 10 recovered patients is real first-year and lifetime value
Lift case acceptance on fees from 20% implant dollars
You presented $463,508 and only $93,300 was accepted. Patient acceptance is fine at 77%, the gap is the big cases. Push same-day presentation and third-party financing.
20% to 25% on $463K is about $23,000 more accepted per month
Attack the Chase 0871 card and IRS balance cash leaks
Chase 0871 is now $55,616 at roughly 24%, plus $15,000 owed to the IRS accruing penalties. Pay the IRS now from the $50,000 Taxes account and set a fixed monthly principal payment on the card. The SBA loan is effectively paid off.
About $13,000 a year in card interest plus IRS penalties
I am your AI advisor, not a substitute for your filed-return CPA or attorney. Confirm anything binding, distributions versus basis, tax reserves, and staffing or expense changes, before you act.
