In the spa industry, there is a lot of room for analyzing revenues based on the type of spa and where the spa is primarily located. For instance, a medical spa has a different footprint than a resort spa. Furthermore, some spas are considered an amenity with no income expected from that portion of the property. Micro-spas where there are one to five workers is also different in that the owner is typically also a full-time technician. For the sake of this article, the focus will be a day spa with 25 employees.

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