vertical_benchmarks.csv

vertical_slug,vertical_label,metric_key,metric_label,unit,evidence_type,reference_positions,definition,sample_or_scope,source,source_url,canonical_url,license,commercial_licensing_contact,canary_watermark_token
healthcare,Healthcare,days_in_net_a_r,Days in Net A/R,days,Level planning cases; separate HFMA hospital/system context,Upper days reference: 55 | Higher days reference: 50 | Center days reference: 40 | Lower days reference: 32 | Lower days target: 28,"Net eligible patient receivables divided by matching average daily net patient-service revenue. The displayed days are planning cases; current HFMA FM-1 definitions require eligible balance and revenue inclusions/exclusions, and source-specific historical values require their own definition check.",No sample for displayed planning cases; HFMA context is selected n=14 hospitals/systems/IDS,Level planning cases; HFMA 2024 selected hospital/system winner context (P90/P10 positions 30.5/45.3 days),,https://levelcfo.com/benchmarks/healthcare/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
healthcare,Healthcare,pos_cash_collection_of_patient_liability,POS Cash Collection (% of total self-pay cash collected),%,Published selected hospital/system winner reference positions,Source performance P10: 22.8 | Source performance P25: 27 | Source performance P50: 35.4 | Source performance P75: 41.7 | Source performance P90: 49.2,"HFMA PA-7: patient POS payments / total self-pay cash collected for the reporting month. Qualifying current-encounter cash includes pre-service, time-of-service and up to seven days after discharge; qualifying prior-encounter self-pay cash collected before or at a new service is also included; routine payment-plan payments and refunds are excluded. Current MAP Keys definition; award-period definition version not separately captured.","14 selected 2024 HFMA MAP hospital, critical-access hospital, hospital-system and integrated-delivery-system award winners","HFMA 2024 MAP Award Statistical Data, selected hospital/system/IDS winners (n=14)",https://www.hfma.org/wp-content/uploads/2024/07/MAP_230608_Winner-Resources_Stats-2024.pdf,https://levelcfo.com/benchmarks/healthcare/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
healthcare,Healthcare,total_medical_revenue_per_physician_fte,Total Medical Revenue per Physician FTE,K,Retained source-attributed references; exact report values not independently reverified,Primary Care (lower attributed reference): 668 | Primary Care (higher attributed reference): 770 | Surgical (lower attributed reference): 648 | Surgical (higher attributed reference): 777 | Multispecialty (higher attributed reference): 879,"Same-period eligible medical revenue divided by eligible physician FTE. Revenue, collections, provider FTE and clinical hours differ; source-specific MGMA population and treatment of ancillary revenue are unverified here.",Unverified for these retained values; no measured Level industry cohort,Previously attributed source context (exact values not reverified): MGMA Better Performers Report 2023,,https://levelcfo.com/benchmarks/healthcare/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
healthcare,Healthcare,primary_care_overhead_ratio,Primary Care Overhead Ratio,%,Level planning overhead cases; no source-observed distribution,Lower overhead reference: 50 | Lower-middle reference: 53 | Center reference: 60 | Higher reference: 64 | Upper reference: 67,"Defined practice operating-overhead costs divided by matching revenue. Specify clinical/nonclinical staff, owner compensation and cost classification before comparing planning cases.",No measured sample for the planning values,Level planning overhead cases; AMA PPI 2024 practice-expense share does not supply these values,,https://levelcfo.com/benchmarks/healthcare/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
healthcare,Healthcare,claim_denial_rate_of_claims,Claim Denial Rate (% of claims),%,Mixed: retained unverified Optum/KFF attributions plus Level planning targets,Lower denial target: 4 | Higher denial target: 7 | Attributed Optum hospital: 12 | Retained KFF 19% (edition unverified): 19 | Retained ACA 37% (edition unverified): 37,Denied claims divided by eligible submitted or adjudicated claims on the chosen claim-count basis. Specify initial versus final denial and line-versus-claim counting. Optum/KFF attributions use different populations; planning targets are separate.,Unverified for these retained values; no measured Level industry cohort,Previously attributed Optum hospital context and retained KFF Marketplace inputs with edition unverified; separate planning targets,,https://levelcfo.com/benchmarks/healthcare/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
healthcare,Healthcare,a_r_over_90_days_of_total_receivables,"A/R Over 90 Days (% of billed receivables, selected hospital/system winners)",%,Rounded published selected hospital/system winner reference positions,Rounded source performance P75: 22 | Rounded source performance P50: 30 | Rounded source performance P25: 38,"Aged billed A/R / total billed A/R, using a consistent snapshot and eligible debit-balance accounts. Unbilled accounts and credit balances require separate treatment; source references are selected hospital/system winner positions. Current MAP Keys definition; award-period definition version not separately captured.","14 selected 2024 HFMA MAP hospital, critical-access hospital, hospital-system and integrated-delivery-system award winners","HFMA 2024 MAP Award Statistical Data, selected hospital/system/IDS winners (n=14)",https://www.hfma.org/wp-content/uploads/2024/07/MAP_230608_Winner-Resources_Stats-2024.pdf,https://levelcfo.com/benchmarks/healthcare/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
restaurants,Restaurants,labor_cost_of_sales_2024_nra_median,Labor Cost % of Sales: Published LSR 2024 Median and Retained References,%,"One published respondent median plus previously attributed, unverified subgroup inputs",Previously attributed Limited-Service profit: 30 | Published LSR respondent median (2024): 31.7 | Previously attributed Limited-Service loss: 34.1 | Previously attributed Full-Service profit: 34.2 | Previously attributed Full-Service loss: 42.9,"Salaries, wages and benefits divided by same-period sales for the published NRA respondent median. Define other loaded labor costs separately in your own plan; unverified profit/loss references may use different report editions.",More than 900 operators overall; segment and profit/loss group counts not captured,NRA August 2025 commentary verifies only the 31.7% LSR 2024 respondent median in this chart; remaining profit/loss values have unverified prior attribution,https://www.restaurant.org/research-and-media/research/restaurant-economic-insights/analysis-commentary/restaurant-labor-costs-are-well-above-historical-averages/,https://levelcfo.com/benchmarks/restaurants/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
restaurants,Restaurants,prime_cost_food_labor_of_sales,Prime Cost (Food + Labor) % of Sales,%,Level planning cases; separate published median context,Planning cost case 64%: 64 | Planning cost case 68%: 68 | Planning cost case 70%: 70 | Planning cost case 75%: 75 | Planning cost case 80%: 80,Actual prime cost=(food and beverage cost+fully loaded labor cost)/same net-sales denominator. Separate component medians cannot be added to estimate the median of their sum.,Not a measured sample,Level planning cases; separate NRA 2025 Abstract commentary on 2024 respondent medians,https://www.restaurant.org/research-and-media/media/press-releases/new-resource-from-national-restaurant-association-provides-insights-into-operational-realities/,https://levelcfo.com/benchmarks/restaurants/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
restaurants,Restaurants,food_non_alcoholic_beverage_cost_2024_median,Food + Non-Alcoholic Beverage Cost % of Sales: Published 2024 Medians and Planning Inputs,%,Published respondent medians plus independent Level planning inputs,Planning food-cost input 38%: 38 | Planning food-cost input 33%: 33 | Published LSR median 2024: 32.4 | Published FSR median 2024: 32 | Planning food-cost input 27%: 27,Food and nonalcoholic-beverage costs divided by matching sales for the published NRA respondent medians. Planning inputs are separate; do not substitute alcoholic-beverage sales or total operating expenses as denominator.,More than 900 operators in overall Abstract; exact segment sample not captured,"NRA September 2025 food-cost commentary on 2024 respondents, published 32.4% LSR/32.0% FSR medians; separate Level planning inputs",https://www.restaurant.org/research-and-media/research/restaurant-economic-insights/analysis-commentary/restaurant-operators-kept-food-cost-ratios-in-check-in-2024/,https://levelcfo.com/benchmarks/restaurants/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
restaurants,Restaurants,cash_buffer_days_median_by_industry,Cash Buffer Days: Published 2015 Chase Medians and Planning Buffers,d,Published historical Chase transaction-population medians plus independent planning buffers,Published restaurants (2015): 16 | Published all small businesses (2015): 27 | Planning buffer 30 days: 30 | Planning buffer 60 days: 60,Average daily cash balance/average daily cash outflows for the source period. Planning targets are independent scenario inputs.,"597,000 small businesses overall; restaurant subgroup size not captured","JPMorgan Chase Institute, September 2016 Cash Flows, Balances, and Buffer Days, February-October 2015 observations",https://www.jpmorganchase.com/institute/all-topics/business-growth-and-entrepreneurship/report-cash-flows-balances-and-buffer-days,https://levelcfo.com/benchmarks/restaurants/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
restaurants,Restaurants,total_occupancy_cost_of_sales_2024,Occupancy Cost References (Historical Attribution Not Reverified),%,Retained source-attributed references; exact report values not independently reverified,Rural LSR: 3.2 | Suburban LSR: 5 | LSR overall: 5.2 | FSR overall: 5.7 | Urban: 6,"Defined occupancy costs divided by matching sales. Specify rent, CAM, taxes, insurance and facilities inclusions; exact historical source scope is unverified for these references.",Unverified for these retained values; no measured Level industry cohort,"Previously attributed source context (exact values not reverified): National Restaurant Association, 2024 occupancy commentary",,https://levelcfo.com/benchmarks/restaurants/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
restaurants,Restaurants,what_a_100_order_actually_keeps_by_channel,Illustrative $100-Order Contribution by Channel (Assumed Item Margin and Fees),%,"Level illustrative order-contribution arithmetic, not measured channel results",Dine-in: 68 | 1st-party pickup: 66 | 3rd-party delivery (25% fee): 43 | 3rd-party delivery (30% fee): 38,"Illustrative retained order contribution divided by assumed order revenue: assumed item margin less fee percentage points on the same $100 order base. Labor, overhead and other costs are outside this model.",Not a measured sample,"Level illustration using assumed item margin and fee sensitivities, not measured channel results",,https://levelcfo.com/benchmarks/restaurants/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
restaurants,Restaurants,hourly_turnover_annualized_rolling_12_mo,Hourly Turnover References (Different Attributed Reporting Windows),%,Retained source-attributed references; exact report values not independently reverified,FSR 2025 (Q1-Q3): 92 | FSR 2024 (Q3): 96 | LSR 2025 (Q3): 110 | LSR 2024 (Q3): 135,"Employee exits divided by eligible average headcount for the defined reporting period, annualized only with a stated method. Prior source references use different segments and periods and are not a common cohort.",Unverified for these retained values; no measured Level industry cohort,"Previously attributed source context (exact values not reverified): Black Box Intelligence, Workforce Trends Q3 2025",,https://levelcfo.com/benchmarks/restaurants/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
cleaning,Cleaning,janitor_cleaner_hourly_wage_bls_oews,Janitor & Cleaner Hourly Wage (BLS OEWS),value,Published BLS May 2023 national employee wage percentiles,P10: 12.39 | P25: 14.22 | Median: 16.84 | P75: 19.05 | P90: 23.18,"BLS May 2023 national hourly employee wages for SOC 37-2011 Janitors and Cleaners, Except Maids and Housekeeping Cleaners. Self-employed workers are excluded; wages are not loaded contract costs or current metro quotes.","BLS OEWS national employee occupation estimates, self-employed excluded; no Level sample",BLS Occupational Employment & Wage Statistics 2023,https://www.bls.gov/oes/2023/may/oes372011.htm,https://levelcfo.com/benchmarks/cleaning/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
cleaning,Cleaning,labor_as_of_total_job_cost_industry_range,Labor Share of Job Cost (Previously Attributed References),%,Retained source-attributed references; exact report values not independently reverified,Light Touch: 50 | Standard Office: 65 | Healthcare / Specialty: 75 | Heavy Compliance: 85 | Pure Janitorial Cost: 90,"Defined direct labor cost divided by total defined direct job cost for the same account and period. Specify burden, supplies, travel and equipment scope; these retained inputs are not a verified industry distribution.",Unverified for these retained values; no measured Level industry cohort,Previously attributed source context (exact values not reverified): BSCAI + FMLink benchmarking,,https://levelcfo.com/benchmarks/cleaning/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
cleaning,Cleaning,annual_account_turnover_bscai_2024_survey_buckets,Share of Respondent Firms by Annual Account-Loss Bucket,%,Retained source-attributed references; exact report values not independently reverified,<10% lost: 73 | 11-15% lost: 12 | 16-20% lost: 6 | 21-50% lost: 5 | >50% lost: 4,Plot value = respondent firms in the stated account-loss bucket divided by responding firms. Level recommends defining annual account loss as lost eligible opening accounts divided by eligible opening accounts; the historically attributed survey's own denominator is not reverified.,Unverified for these retained values; no measured Level industry cohort,Previously attributed source context (exact values not reverified): BSCAI 2024 Industry Market Study,,https://levelcfo.com/benchmarks/cleaning/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
cleaning,Cleaning,pricing_sq_ft_month_observed_range,Pricing $/sq ft/month (planning cases),value,Level planning input; no measured source observation or percentile,Warehouse low: 0.07 | Office low: 0.09 | Office mid: 0.13 | Medical low: 0.14 | Medical high: 0.29,"Assumed monthly contract revenue divided by serviced square feet. State visits per month, scope, actual service minutes, travel and supplies; this is not a per-visit quote or measured market price.",No measured sample,Level planning contract-price inputs; measured engagement population not supplied,,https://levelcfo.com/benchmarks/cleaning/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
cleaning,Cleaning,days_sales_outstanding_dso,Days Sales Outstanding (DSO),d,Mixed: previously attributed ABM proxy and independent Level planning collection days,Planning case 30d: 30 | Planning case 45d: 45 | ABM (large IFM): 60 | Planning case 75d: 75 | Planning case 90d: 90,Eligible billed receivables divided by matching credit revenue times days in the period. Specify average versus year-end receivables and exclude/disclose unbilled work. The ABM-attributed proxy differs from actual customer collection timing.,Unverified for these retained values; no measured Level industry cohort,"Previously attributed source context (exact values not reverified): ABM FY 2024 10-K, industry working-capital research",,https://levelcfo.com/benchmarks/cleaning/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
cleaning,Cleaning,workers_comp_cost_as_of_payroll_janitorial_ncci_class_9014,"Workers Comp Cost as % of Payroll (Janitorial, NCCI Class 9014)",%,Level planning input; no measured source observation or percentile,Illustration: lower cost: 4 | Illustration: middle cost: 7 | Planning case 12%: 12,"Applicable workers-compensation premium divided by covered payroll for the same policy period. State class codes, experience modification, exclusions and actual insurer terms; the displayed percentages are independent planning inputs.",No measured sample,Level premium-to-payroll planning sensitivities; state and insurer terms require verification,,https://levelcfo.com/benchmarks/cleaning/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
staffing,Staffing & Recruiting,time_to_fill_bullhorn_grid_2026,Average Time to Place: Bullhorn Subgroup Thresholds and Planning Durations,d,Named vendor subgroup thresholds plus separate planning durations,Threshold <=3 d (22% of top performers): 3 | Threshold <10 d (56% of top performers): 10 | Planning 15 days: 15 | Planning 19 days: 19 | Planning 35 days: 35,Average time to place as reported by vendor survey respondents. Thresholds are not quantiles and are not directly comparable with independent duration inputs.,"Nearly 2,300 professionals globally overall; subgroup size not captured",Bullhorn GRID 2026 Industry Trends,https://www.bullhorn.com/grid/2026-industry-trends/report/,https://levelcfo.com/benchmarks/staffing/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
staffing,Staffing & Recruiting,gross_margin_by_segment_fy2024,"Gross Margin by Segment (Previously Attributed Sources, Different Populations)",%,Retained source-attributed references; exact report values not independently reverified,Healthcare: 21 | Light Industrial (TBI): 25.9 | IT (Kforce): 26.5 | Engineering: 33 | Finance & Acct (Kforce): 38.5,"Same-period revenue less defined direct pay, payroll burden and assignment costs divided by that revenue. Contract staffing and fee-only permanent placement use different denominators; prior source segment figures are not common quartiles.",Unverified for these retained values; no measured Level industry cohort,"Previously attributed source context (exact values not reverified): Kforce, TrueBlue; Staffing Hub 2024 survey (exact value/position not reverified)",,https://levelcfo.com/benchmarks/staffing/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
staffing,Staffing & Recruiting,days_sales_outstanding_dso,Days Sales Outstanding (DSO),d,Mixed: previously attributed filing-input arithmetic proxy plus Level planning collection days,Planning case 30d: 30 | Planning case 40d: 40 | RHI implied (FY24): 49 | Planning case 55d: 55 | Planning case 65d: 65,Eligible billed receivables divided by matching credit revenue times days in the period. The retained Robert Half proxy uses year-end AR and annual revenue; planning cases and actual invoice collection dates are separate measures.,No common measured sample,Previously attributed source context (exact values not reverified): Robert Half FY 2024 10-K (AR $772M ÷ Revenue $5.8B × 365),,https://levelcfo.com/benchmarks/staffing/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
staffing,Staffing & Recruiting,kforce_fy2024_gross_margin_to_net_margin_of_revenue,"Kforce FY 2024: gross margin to net margin (% of revenue) (Previously Attributed, Not Reverified)",%,Retained source-attributed references; exact report values not independently reverified,Gross profit: 27 | After SG&A (op. income): 5 | Net income: 3.6,"Gross profit, operating income and net income each divided by the same revenue period. Reconcile SG&A, interest, tax and adjustments; previously attributed filing inputs are unverified here.",Unverified for these retained values; no measured Level industry cohort,Previously attributed Kforce FY 2024 filing context; no independent corroboration is asserted,,https://levelcfo.com/benchmarks/staffing/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
staffing,Staffing & Recruiting,annual_gross_profit_per_producer_recruiter,Annual Gross Profit per Producer / Recruiter,K,Level planning input; no measured source observation or percentile,Planning case $150K: 150 | Planning case $250K: 250 | Planning case $380K: 380 | Planning case $500K: 500 | Planning case $750K: 750,"Same-period gross profit divided by average eligible producer/recruiter FTE. These are independent annual planning inputs; the unresolved-period recruiter worksheet amounts are not comparable. Chart and table amounts are separate scenarios, not the same central case.",No measured sample,Level producer-contribution planning inputs,,https://levelcfo.com/benchmarks/staffing/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
staffing,Staffing & Recruiting,markup_vs_gross_margin,Pay-Rate Markup Planning Scenarios,%,Level markup arithmetic and independent planning inputs,Planning 25% markup: 25 | Planning 35% markup: 35 | Planning 50% markup: 50 | Planning 65% markup: 65 | Planning 75% markup: 75,"Markup=(bill rate-pay rate)/pay rate. Unburdened spread=(bill-pay)/bill. Burdened gross margin=(bill-pay-burden)/bill, with burden in dollars or explicitly as a share of pay; assumptions are not measured medians.",No measured sample,Level arithmetic with assumed payroll burden and independent markup inputs,,https://levelcfo.com/benchmarks/staffing/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
staffing,Staffing & Recruiting,workers_comp_cost_as_of_payroll_light_industrial_by_risk_tier,"Workers Comp Cost as % of Payroll (light industrial, by risk tier)",%,Level planning input; no measured source observation or percentile,Lower cost scenario: 4 | Center cost scenario: 8 | Higher cost scenario: 14,"Applicable workers-compensation premium divided by covered payroll for the same policy period. Claims reserves, reserve development and class-code loss costs are different measures; use actual insurer, state and exposure records.",No measured sample,Level premium-to-payroll planning sensitivities; TrueBlue reserve-accounting and NCCI loss-cost context are different measures,,https://levelcfo.com/benchmarks/staffing/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
landscaping,Landscaping & Lawn Care,revenue_per_employee_k,Revenue per Employee ($K),K,Mixed: previously attributed references and Level planning inputs,Planning lower reference: 90 | Attributed NALP average: 123 | $10M+ firms (NALP): 156 | Planning higher reference: 180 | Planning upper reference: 220,"Same-period revenue divided by average eligible employee FTE. Verify owner, part-time and subcontractor treatment before comparing; source-specific historical definitions are not certified for unverified references.",No common measured cohort; source-specific samples unverified,Previously attributed source context (exact values not reverified): NALP 2025 Financial Benchmark Report,,https://levelcfo.com/benchmarks/landscaping/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
landscaping,Landscaping & Lawn Care,net_profit_margin,Net Profit Margin,%,Mixed: previously attributed references and Level planning inputs,BrightView FY 2025 attributed reference: 2 | Planning 3% input: 3 | Industry 12% attributed context: 12 | Previously attributed survey reference (12%): 12 | Planning 15% input: 15,"Net income divided by same-period revenue. Reconcile owner compensation, interest, taxes, depreciation and amortization. Adjusted EBITDA is a different measure and requires its own explicit adjustments. Historical attributed source definitions are not certified to match this planning formula.",No common measured cohort; source-specific samples unverified,Previously attributed source context (exact values not reverified): NALP 2025 Financial Benchmark Report; IBISWorld Landscaping Services 2025; BrightView (BV) FY 2025 10-K,,https://levelcfo.com/benchmarks/landscaping/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
landscaping,Landscaping & Lawn Care,customer_retention_rate_annual,Customer Retention Rate (annual),%,Mixed: previously attributed references and Level planning inputs,Lower planning reference: 65 | Planning lower-middle reference: 78 | Attributed average: 89 | Planning higher reference: 94 | Planning upper reference: 98,Eligible opening customers retained through period end divided by opening eligible customers. Count new customers separately. Retained opening-customer revenue divided by opening-customer revenue is a different revenue-retention measure. Historical attributed source definitions are not certified to match this planning formula.,No common measured cohort; source-specific samples unverified,Previously attributed source context (exact values not reverified): Lawn & Landscape benchmarking 2025,,https://levelcfo.com/benchmarks/landscaping/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
landscaping,Landscaping & Lawn Care,sales_close_rate_nalp_2020_data,Sales Close Rate: Retained Reference and Planning Cases,%,Mixed: previously attributed references and Level planning inputs,Lower planning reference: 25 | Planning lower-middle reference: 40 | Attributed NALP Reference: 54.7 | Planning higher reference: 70 | Planning upper reference: 82,Won bids divided by eligible submitted bids for a defined observation window. Specify undecided/withdrawn bids and count versus dollar-value basis. Historical attributed source definitions are not certified to match this planning formula.,No common measured cohort; source-specific samples unverified,Previously attributed source context (exact values not reverified): NALP 2021 Financial Benchmark Study,,https://levelcfo.com/benchmarks/landscaping/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
landscaping,Landscaping & Lawn Care,days_sales_outstanding_dso,Days Sales Outstanding (DSO),d,Mixed: previously attributed references and Level planning inputs,Planning case 30d: 30 | Planning case 45d: 45 | BrightView billed-AR (impl.): 54 | Planning case 62d: 62 | Planning case 90d: 90,Eligible billed receivables divided by matching credit revenue times days in the revenue period. State average versus year-end balance; exclude unbilled work or disclose it separately. This proxy does not measure individual invoice collection dates. Historical attributed source definitions are not certified to match this planning formula.,No common measured cohort; source-specific samples unverified,Previously attributed source context (exact values not reverified): BrightView FY 2025 10-K,,https://levelcfo.com/benchmarks/landscaping/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
landscaping,Landscaping & Lawn Care,recurring_revenue_mix_examples,Recurring Revenue Mix Examples,%,Mixed: previously attributed references and Level planning inputs,Planning pure install shop: 5 | Planning mixed: 35 | Planning reference: 55 | BrightView: 70 | Planning case 85%: 85,Recognized contracted recurring-service revenue divided by total recognized revenue for the same period. Maintenance segment revenue is not automatically the same as recurring contracted revenue; verify scope. Historical attributed source definitions are not certified to match this planning formula.,No common measured cohort; source-specific samples unverified,Previously attributed source context (exact values not reverified): Previously attributed BrightView FY 2025 segment context and independent Level mix planning inputs,,https://levelcfo.com/benchmarks/landscaping/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,cash_conversion_cycle_days,Cash Conversion Cycle (Days),days,Directional planning reference,Scenario A: 120 | Scenario B: 75 | Scenario C: 50 | Scenario D: 30 | Scenario E: 15,Days inventory outstanding plus days sales outstanding minus days payable outstanding.,No measured ecommerce cohort,Level planning references; not measured external percentiles,,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,return_rate_of_sales_by_category,Published return-rate estimates (population and year differ),%,Published estimates; populations and years differ,Online estimate (NRF 2025): 19.3 | Large U.S. retailer estimate (NRF 2024): 16.9,"2025 projected online-sales returns / online sales; 2024 surveyed large U.S. retailers' estimated annual-sales returns / annual sales. Different source populations and years, not category percentiles.",2025: not captured in reviewed excerpt; 2024: 249 ecommerce/finance professionals at U.S. retailers >$500M revenue,"NRF / Happy Returns, 2025 Retail Returns Landscape; NRF 2024 Consumer Returns in the Retail Industry",,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,revenue_per_employee_k,Revenue per Employee ($K),K,Directional planning reference,Scenario A: 150 | Scenario B: 250 | Scenario C: 400 | Scenario D: 650 | Scenario E: 1000,Annual revenue divided by reported or inferred full-time-equivalent employees.,No measured ecommerce cohort,Level planning references; not measured external percentiles,,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,contribution_margin_after_cogs_shipping_fees_ad_spend,"Contribution Margin After COGS, Shipping, Fees & Ad Spend",%,Directional planning reference,Scenario A: -5 | Scenario B: 8 | Scenario C: 18 | Scenario D: 28 | Scenario E: 38,"Revenue remaining after COGS, shipping, payment fees, returns, and paid acquisition costs.",No measured ecommerce cohort,Level planning references; not measured external percentiles,,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,cac_as_of_first_order_revenue,CAC as % of First-Order Revenue,%,Directional planning reference,Scenario A: 55 | Scenario B: 38 | Scenario C: 28 | Scenario D: 18 | Scenario E: 10,"Customer acquisition cost divided by first-order revenue, expressed as a percentage.",No measured ecommerce cohort,Level planning references; not measured external percentiles,,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,return_on_ad_spend_roas_by_channel,Return on Ad Spend (ROAS) by Channel,×,Historical references; common cohort unverified,Meta (historical reference): 1.86 | TikTok (historical reference): 2.21 | Amazon (historical reference): 3.14 | Google (historical reference): 3.68,Attributed revenue divided by advertising spend for the named channel.,No common sample established,"Meta 1.86 named in Triple Whale Meta article (Aug 2024-Jul 2025); other three retained values, origin and period unverified.",,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,ltv_cac_ratio,LTV:CAC Ratio,×,Directional planning reference,Scenario A: 1 | Scenario B: 1.8 | Scenario C: 2.8 | Scenario D: 4.2 | Scenario E: 6.5,Contribution-margin lifetime value divided by customer acquisition cost.,No measured ecommerce cohort,Level planning references; not measured external percentiles,,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,repeat_purchase_rate_within_12_months,Repeat Purchase Rate (within 12 months),%,Directional planning reference,Scenario A: 10 | Scenario B: 18 | Scenario C: 27 | Scenario D: 38 | Scenario E: 52,First-time customers in a chosen cohort who order again within 12 months divided by first-time customers in that cohort. This differs from Klaviyo returning customers / total customers guidance.,No measured ecommerce cohort,Level planning references; not measured external percentiles,,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM
ecommerce,Ecommerce & DTC,revenue_from_single_largest_channel,Revenue from Single Largest Channel (%),%,Directional planning reference,Scenario A: 30 | Scenario B: 40 | Scenario C: 55 | Scenario D: 72 | Scenario E: 90,Revenue from the largest sales channel divided by total revenue.,No measured ecommerce cohort,Level planning references; not measured external percentiles,,https://levelcfo.com/benchmarks/ecommerce/,"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)",sam@levelcfo.com,LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM