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Tools for Construction Subcontractors.

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Every calculator, template, and benchmark tool The Construction CFO has built for commercial subcontractors, in one place. Gross margin, overhead rate, and net profit benchmarks for 24 trades, equipment cost, pay app billing, markup vs margin, bonding capacity, schedule of values, WIP scheduling, document tracking, and a free CEO Report dashboard.
BY JOSH LUEBKER · Updated: Jul 2026

BENCHMARKS BY TRADE.

Gross margin, overhead rate, and net profit for 48 trades across 7 revenue bands, each with real-dollar translation for your own revenue.

FREE · ALL THREE METRICS
Financial Benchmarks by Trade

Gross margin, overhead, and net profit side by side for all 24 SPM trades at a glance. The place to start.

SEE THE HUB →
FREE · EMAIL TO UNLOCK
Gross Margin Benchmarks

48 trades, 7 revenue bands. What's left after direct job costs, before overhead. Enter your revenue for real dollars.

SEE GROSS MARGIN →
FREE · EMAIL TO UNLOCK
Overhead Rate Benchmarks

48 trades, 7 revenue bands. Most subs bid 10 percent while running 18 to 28. See what every point costs you.

SEE OVERHEAD RATE →
FREE
Net Profit Margin Benchmarks

48 trades, 7 revenue bands. What survives after gross margin pays overhead. The number that actually pays you.

SEE NET PROFIT →

BILLING & BIDDING CALCULATORS.

The three numbers that decide whether a bid protects your cash or quietly bleeds it.

FREE
Pay App 1 Calculator

What to bill on your first pay application so mobilization and early cost do not bleed your cash before the job even gets going.

USE THE TOOL →
FREE · EMAIL TO UNLOCK
Pay When Paid Markup Calculator

The extra markup you need to carry a pay-when-paid contract without floating the GC's cash flow problem yourself.

USE THE TOOL →
FREE · EMAIL TO UNLOCK
Markup vs Margin Calculator

The single most common bidding error in construction. See exactly how markup and margin diverge as your target percentage climbs.

USE THE TOOL →

COST & CAPACITY CALCULATORS.

Turn your own overhead, equipment, and balance sheet numbers into a real answer.

FREE
Equipment Cost Calculator

The true daily, weekly, and monthly cost to own and operate a piece of equipment, so idle days stop eating your margin.

USE THE TOOL →
FREE
Overhead Rate Calculator

Enter your actual staffing, facilities, insurance, and software costs. See your real overhead rate in 60 seconds, not the 10 percent you've been bidding.

USE THE TOOL →
FREE
Bonding Capacity Calculator

Single-job and aggregate bonding capacity from working capital, equity, and current ratio, before your surety tells you the number.

USE THE TOOL →
FREE
CEO Report Tool

Upload your financials and get a 13-month dashboard: revenue, margin, overhead, net profit, and working capital, benchmarked against your trade.

USE THE TOOL →

TEMPLATES & TRACKERS.

Ready-to-use spreadsheets for the documents lenders, sureties, and GCs actually want to see.

FREE
Schedule of Values Template

SOV structuring guide plus a 48-trade example library, non-round percentages that actually sum to 1.0000.

GET THE TEMPLATE →
FREE · EMAIL TO UNLOCK
WIP Schedule Template

The lender-ready WIP format SPM hands directly to sureties and banks. Contract value, CiE/BiE, percent complete, auto-computed.

GET THE TEMPLATE →
FREE · EMAIL TO UNLOCK
Project Document Tracker

One log for RFIs, submittals, change orders, drawings, POs, and to-dos, with Status, Aging, and Cost Risk built in.

GET THE TEMPLATE →
PAID · $47
13-Week Cash Flow Forecast

The exact spreadsheet SPM uses with clients to see 13 weeks out instead of just this week. Built for subcontractor billing cycles.

GET THE TEMPLATE →
ALL TOOLS COVER THESE 24 TRADES

Civil, excavation, grading, sitework, underground utility, demolition, paving, concrete, concrete flatwork, masonry, structural steel, SWPPP/erosion control, electrical, framing, waterproofing, EIFS/stucco, drywall, insulation, marine, fiber, telecom, flooring, security system, and interior contractors.

FREQUENTLY ASKED

Thirteen of the fifteen tools on this page are free to use. Several ask for an email so we can send updates when the underlying data or template changes; the interactive calculators and the CEO Report tool run with no email at all. Only the 13-Week Cash Flow Forecast is paid, at $47. None of it requires becoming an SPM client.
The gross margin, overhead rate, and net profit benchmarks cover 48 trades across 7 revenue bands and are validated against CFMA data and SPM's own client base. They're reviewed and refreshed on a recurring cycle rather than published once and left alone, since a stale benchmark is worse than no benchmark at all.
Start with the Financial Benchmarks by Trade hub to see where your trade sits on gross margin, overhead, and net profit at once. From there, the Overhead Rate Calculator and CEO Report tool turn those industry numbers into your own actual figures, and the WIP schedule or document tracker templates cover the paperwork side once the numbers are right.
The calculators, templates, and trackers work for any commercial subcontractor regardless of trade. The benchmark data is built specifically around SPM's 24 core trades, from civil and concrete to fiber and security systems, and the underlying 48-trade dataset covers a wider set for comparison.
SYSTEM CONNECTIONS
CFOS SPINE + MODULES
Run on CFOS: Full System Index Job Profitability System Cash Control System
BENCHMARK SYSTEM
Financial Benchmarks by Trade Gross Margin Benchmarks Net Profit Benchmarks
SERVICE LAYER
Fractional CFO for Construction Construction Bookkeeping Construction Controllership

TOOLS TELL YOU WHERE YOU STAND. WE FIX WHAT'S BROKEN.

If a calculator just showed you a number you did not like, that is exactly the conversation to have with us. 30 minutes, free, no sales pressure.

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The Construction CFO
Benchmarks by Trade Run on CFOS Pricing Schedule a Call CONTROL Book → Josh@ConstructionCFO.net
© 2026 SULPHUR PRAIRIE MANAGEMENT · SULPHUR ROCK, AR
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Josh Luebker, The Construction CFO
JOSH LUEBKER
FOUNDER & CFO

Master electrician and former project manager, 150+ projects and $2.1B+ in commercial work. Now runs the numbers for subcontractors instead of standing on the job site.

LinkedIn About
Stewart Bohrer, The Construction CFO
STEWART BOHRER
VP OF OPERATIONS

Keeps the system running day to day: job costing, WIP, monthly financial reviews, and the follow-through between calls. Josh handles onboarding.

LinkedIn About
LinkedIn YouTube About Run on CFOS CONTROL Book →
© 2026 SULPHUR PRAIRIE MANAGEMENT · SULPHUR ROCK, AR