Multi-Clinic Consolidation

This use case explains how to consolidate multiple clinics into group level forecasts for healthcare and allied health groups using Model Reef.

You will:

  • Represent each clinic as a branch under a group structure.

  • Attach practitioner, billing and cost models to each clinic.

  • Model central overheads and group level financing.

  • Produce consolidated P&L, Balance Sheet, Cashflow and valuation.

The goal is a single model that supports both clinic level management and group level decision making.

When to use this pattern

Use this pattern when:

  • You operate multiple clinics, practices or locations.

  • You want both clinic level and group level financial visibility.

  • You need to make decisions about opening, closing, relocating or investing in clinics.

  • You plan to raise capital or sell a group and need investor quality outputs.

It brings together:

  • Clinic Level Profitability

  • Practitioner Utilisation Model

  • Medicare or Private Billing Forecast

Architecture overview

Multi clinic consolidation uses:

  • Branch tree

    • Group branch at the top.

    • One branch per clinic under regions if needed.

    • A separate branch for central overheads and group level items.

  • Clinic level models

    • Practitioner utilisation and billing per clinic.

    • Clinic specific staffing and overheads.

    • Clinic level capex and assets where appropriate.

  • Central functions and group structure

    • Central management and administration.

    • Shared marketing and systems.

    • Group level debt, equity and investment flows.

  • Outputs

    • P&L per clinic and for the group.

    • Consolidated Balance Sheet and Cashflow.

    • Valuation and scenario analysis.

1

Create branches for each clinic and central overheads

In the branch tree, build a structure such as:

  • Group

    • Region - North

      • Clinic - North 1

      • Clinic - North 2

    • Region - South

      • Clinic - South 1

    • Central Overheads

Use regions if you want regional reporting, or place clinics directly under the group if the network is small.

Central Overheads is used for group level costs and financing that should not sit within any single clinic.

2

Attach clinic level profitability models

Within each clinic branch, implement:

  • Practitioner utilisation drivers and variables.

  • Billing models for public scheme, private and gap revenue.

  • Staff, overhead and consumables cost.

  • Capex and depreciation where the clinic holds assets.

These follow the Practitioner Utilisation Model and Clinic Level Profitability patterns.

Ensure that variable names and categories are consistent across clinics so reports can aggregate correctly.

3

Add central overheads and group financing

In the Central Overheads branch, include:

  • Group leadership, finance, HR and IT staff costs.

  • Central marketing, brand and campaigns.

  • Corporate systems, licences and other shared services.

At the group branch, or in Central Overheads if you prefer, add:

  • Group debt and interest.

  • Equity injections and shareholder distributions.

  • Group level capex that is not tied to a specific clinic.

Keep central items separate from clinic branches so you can view clinic performance before and after group level costs.

4

Build consolidated reports and dashboards

Use reports and dashboards to show:

Clinic level views

  • Revenue and EBITDA per clinic.

  • Margin per clinic by practitioner type or service line.

  • Trend views for each clinic individually.

Group and region views

  • Consolidated P&L by region and for the group.

  • Consolidated Balance Sheet including clinic assets and group debt.

  • Cashflow and Cash Waterfall for the entire group.

  • Regional or clinic comparison charts.

Because branches roll up automatically in Model Reef, group level outputs will always reflect the sum of all enabled clinics plus central structures.

5

Apply clinic and region filters

Use branch filters in reports and dashboards to:

  • Focus on a single clinic or region.

  • Compare clinics within a region side by side.

  • View group totals including or excluding specific clinics.

This makes it easy to drill from group numbers down to an individual clinic and back again without manual consolidation work.

6

Use scenarios for network growth and consolidation

Clone the model into scenario models representing network strategies, for example:

  • Opening new clinics in new locations.

  • Closing underperforming clinics.

  • Relocating or merging clinics.

  • Changing central overheads or support structures.

  • Acquiring additional practices and integrating them into the group.

For each scenario, adjust:

  • Branch structure (adding or removing clinic branches).

  • Practitioner and billing assumptions per clinic.

  • Cost and capex per clinic.

  • Central overhead and financing assumptions.

Compare scenarios using:

  • Group and clinic level profit and cash.

  • Capital requirements for expansion.

  • Valuation and risk metrics for investors or lenders.

7

Tie consolidation to strategic and investor reporting

Once the multi clinic model is in place, you can:

  • Generate investor ready P&L, Balance Sheet and Cashflow outputs.

  • Build Cash Waterfall views that show operational performance and financing flows in one place.

  • Produce dashboards and packs for boards, lenders and acquirers.

  • Support discussions about clinic portfolio optimisation with quantitative evidence.

Because the same model underpins both clinic level operations and group level strategy, you reduce reconciliation work and maintain a single source of truth.

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Check your work

  • Clinic list and structure match the real network.

  • Key clinics are modelled at sufficient detail, and smaller sites are grouped only where appropriate.

  • Revenue and cost totals by clinic and for the group reconcile broadly to recent actuals when calibrated.

  • Scenario comparisons are intuitive and match leadership expectations about how changes should behave.

Troubleshooting

chevron-rightGroup numbers do not match consolidated accounting figureshashtag

Check that all clinics are enabled, that central costs are fully represented, and that opening balances for assets and debt are correct.

chevron-rightIt is hard to see which clinics drive group performancehashtag

Use comparison dashboards that rank clinics by revenue, EBITDA and margin percentage, and segment by region or service mix where helpful.

chevron-rightThe model is becoming too complexhashtag

Group very small clinics or satellite locations into a combined branch, and focus detailed modelling on the core or flagship sites.

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