Cost of sales is what the work itself costs and rises and falls with the jobs you win: subcontractors, materials, plant, direct labour. Overheads, or opex, are the cost of running the business whether or not a job is on: rent, vans, insurance, office wages.
Free, with no sign-up. Everything is worked out in your browser: nothing you type is sent to us or stored. Use figures excluding VAT.
The test is simple: would this cost go away if the job did not happen? If yes, it is cost of sales. If you would pay it anyway, it is an overhead.
Overheads still have to be paid out of every job, which is why the calculator gives each job its share.
| Job price | £10,000 | 100% |
|---|---|---|
| Cost of sales | £6,800 | 68% |
| Gross profit | £3,200 | 32% |
| Share of overheads | £2,100 | 21% |
| Net profit | £1,100 | 11% |
Enter the job, then your overheads one of two ways. The bar shows how every pound of the price splits.
Every number this tool works with is one you enter. It uses no outside rate, threshold or date, so there is nothing to look up.
SUBR is AI software for UK contractors who send work out to subcontractors. Its AI reads your client quote, your office names each trade's share, and SUBR builds every scope with your costs, margin and client price left off it. Each subcontractor answers on their own link and sees only their own price.
A short call. We walk a dummy quote from PDF to jobs on site.
A short call. We walk a dummy quote from PDF to jobs on site. Tell us a little about your firm and we will be in touch to fix a time. If you would like, bring one old quote and we will show you the scopes it becomes.
We will be in touch to arrange a time.