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You are doing it wrong ;)

Spot on. And I see insurance costs are compounding at approx. 30% pa last 3years....

Yep, he has underdone that wages cost by 50% or more. So right now, this business is losing money realistically.

Is this even an attractive business as a single centre and performing well? clearly the bloke is taking the **** as is common in such situations. Perhaps if there is the intention to get a few or more of these centres as a quick roll up and then package them for sale/franchise there may be some...