Unit Economics Before Scale: A Board-Ready Checklist
Before you scale, prove that each customer, order or project actually makes money. A checklist boards will recognise.
By Claire Beaumont, Partner, finance and capital , 1 min read
Before you scale, prove that each customer, order or project actually makes money after the costs it really drives. Before you scale, prove that each customer, order or project actually makes money. A checklist boards will recognise.
Calculate contribution, not averages
Average margins hide loss-making customers and products. Allocate the direct costs each unit drives, including support, delivery and payment fees, and look at the distribution. Most businesses find a tail that loses money on every sale.
Decide what to do with the tail
Reprice it, change how it is served or stop selling it. Each option is a strategic choice that belongs with the leadership team, not a finance clean-up exercise.
How we apply this with clients
In client work this usually becomes one priority on the quarterly plan, with a named owner and a measure the leadership team reviews every month. Our finance partners start with a short diagnostic of where the business is today, then agree the smallest change that will make a visible difference within ninety days.
Key takeaways
- Measure contribution per unit, not average margin.
- Include support, delivery and payment costs.
- Make a deliberate decision about loss-making segments.
Want to apply this in your business? Book a discovery call with a Maia Lafortezza partner.
Claire Beaumont
Claire Beaumont leads the firm's finance and capital practice. A chartered accountant and former chief financial officer of two founder-led companies, she has guided clients through capital raises, refinancings and sale processes. She advises leadership teams on cash forecasting, unit economics, board reporting and exit readiness, and writes the blog's finance coverage from the New York office.
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