01 — Workforce

Headcount at the location in scope.

Used for replacement cost only.

Annual departures ÷ headcount, from the client's own records.

Planning assumption entered by the user. Not an effect attributed to the hub.

Replacement cost per departure = average annual salary × multiplier ÷ 12 = CA$21,667.

Turnover reduction is expressed as Relative: a 5.0% reduction takes a 30.0% turnover rate to 28.5%.

Derived — turnover Projected avoided replacement cost based on a user-entered turnover assumption. The model does not attribute this change to the hub.

02 — Absenteeism

Unscheduled absence hours from the client's time system, in aggregate.

Loaded rate including burden.

Replacement-cost factor: share of absent hours actually backfilled at premium cost. Absence-related cost = absence hours × loaded hourly cost × this factor.

Context only — frequency is not priced, but a high-frequency / short-duration pattern implies different measures than the reverse.

Context only. Frequency × duration should reconcile to the absence hours above.

Overtime hours actually used to cover absence.

Overtime premium above the loaded rate. Added to the baseline as an entered cost.

Replacement or agency labour attributable to absence.

Temporary staffing costs attributable to absence.

Planning assumption from the E2 range: conservative 0–2%, moderate 3%, upper sensitivity 5–10% (sensitivity only). Keep it separate from the break-even figure below.

Department-level, shift-level and seasonal patterns are not priced in this model. Collect them in aggregate to decide where a hub is sited and when to measure, not to adjust these figures.

Enter absence hours, loaded hourly cost and the replacement-cost factor to populate the scenario range. Until then the model gives zero absenteeism benefit — that means the model is incomplete, not that the hub has proven its value.

03 — Sessions & direct service revenue

Include full-session revenue Include public chair revenue

Attended, paid bookings.

Price per full session.

Operating weeks used in every revenue line.

Chair-only public use, per hub.

Price per walk-in.

Number of chair-only hubs in scope.

Capacity or operating constraint on chair-only hubs.

Derived — projected gross service revenue

Share of net direct contribution retained by the host organization. Only this share enters the client's projected benefit.

Share retained by NeuroResilience. Provider revenue — never counted as client benefit.

Share retained by a third-party operator.

Any other beneficiary.

Allocation totals 100%. Only the host organization's share is included in the client's projected annual benefit.

Paid to the host organization.

Payment processing.

Attendant or oversight time.

Liners, wipes, consumables.

Refunds and cancellations.

Direct contribution excludes unentered labour, payment, and consumable costs.

04 — Training & compliance

Current spend per employee per year.

Defaults to headcount; edit if different.

User-entered planning assumption — not a guaranteed VR outcome.

Enter only a percentage confirmed in writing. No subsidy is assumed.

Training savings require confirmation of whether the reduction affects paid labour hours, contractor fees, travel, facility costs, or only module duration.

05 — Hub costs

Annual program fee = monthly fee × 12 = CA$54,000.

Typical range CA$250–500. Annual CA$4,500.

Software and content licence.

Compliance content billed at cost.

First-year only.

Capital cost, first-year only.

Capital-recovery allocation carried in ongoing cost = CA$0.

Service and repair.

Coverage attributable to the hub.

Staff orientation and refreshers.

Non-session consumables.

Data, privacy, evaluation and reporting.

HST recovery basis No recovery applied. This is the default — recovery is never assumed.

05b — Commercial split NeuroResilience side — excluded from client ratios

Every client figure below is per location; totals in the steel panel are multiplied by this count.

Your balance sheet, not the client's. Excluded from every client cost and ratio above.

06 — Benefit build-up, kept separate (per location)

Projected gross service revenue. Not guaranteed, and never added to net contribution.

The host-allocated share is the only session figure that enters the total. Groups A and the pre-allocation line are shown for transparency only.

Estimated avoided costs from user-entered assumptions. No causal claim is made; these are validated, or not, by a pilot.

Projected annual benefit = client-allocated direct contribution + projected turnover benefit + projected training benefit + projected absenteeism benefit. Gross revenue and net contribution are never added together.

Expanded evidence-informed model

Sections E1 to E5 are additive. They introduce no change to any formula in sections 01 to 06 — the existing model result is retained in full and reconciled against the expanded result in the steel panel. Switch to the existing ROI model view to hide them.

Presenteeism occurs when an employee is present at work but experiences reduced functioning because of illness, fatigue, stress, pain, or another health-related concern. Evidence for VR wellness is strongest for short-term changes in perceived stress, relaxation, mood, and recovery. Evidence for longer-term presenteeism improvement is emerging and should be measured locally.

The wellness hub must not be used to pressure employees to work while ill or to substitute for sick leave, accommodation, medical care, or mental-health support.

Risk adjustment does not prove that the hub caused the projected outcome. It is a transparent planning method for discounting uncertain benefits. Use this value for pricing analysis only.

Equipment capital treatment Include capital recovery in provider pricing floor The equipment capital is recovered once, through the NRC monthly fee. It is never added to the client's cash cost, and the legacy "monthly equipment recovery allocation" line is excluded from the floor while this toggle is on, so the same capital is not counted twice. Commercial pricing corridor What would make this viable? Break-even values are mathematical thresholds, not recommendations, predictions, expected effects, or research findings. Nothing here changes the model until you apply it explicitly, and every application is written to the audit trail. In-kind pilot contribution NeuroResilience may contribute equipment and pilot-use value estimated at CA$12,000. This contribution supports feasibility and evaluation. It does not guarantee financial savings, ROI, improved attendance, reduced turnover, or clinical outcomes. It is not subtracted from the client's projected benefit.

Collapsed by default. These are external benchmarks for comparable wellness programs generally, not VR-specific findings and not measured outcomes for this location. The percentages are visually powerful and easily remembered without their qualifications, so do not show this appendix in a client-facing walkthrough until each range is tied to a specific source and population by a completed Rapid Evidence Assessment.

Option 1 is the current offer; Options 2 and 3 are modelling placeholders, not quotations. Operating margin excludes the equipment capital — the year-1 cash position is where that CA$12,000 outlay appears, so the two are never conflated. Client benefit figures are the model's current scenario result, not a measured result, and the contributed equipment is never added to the client's projected benefit. A fee is not justified solely because the client's projected ROI is positive. Compare each option against the NRC minimum sustainable monthly fee of CA$2,204 and the client maximum sustainable fee of CA$7,707.

07 — How this becomes evidence

(Intervention post − intervention pre) − (comparison post − comparison pre). Enter all four measurements — absence hours per 100 scheduled labour hours — to estimate the difference-in-differences. This does not eliminate every source of bias, but it is much stronger than comparing one store's absence rate before and after deployment. Report the estimate with a 95% confidence interval once the data are collected.

Pilot phases

Evidence-quality tracking Pilot measurement status: not started. No output in this model is a pilot-measured outcome.

Mediators, not guaranteed benefits

The plausible pathway is hub exposure → learning, self-efficacy and well-being → organizational perceptions and behaviour → operational outcomes → financial outcomes. Self-efficacy, perceived organizational support, organizational justice, learning climate and manager coaching capacity are treated as potential mediators measured in the pilot. None of them carries a dollar value in this model.

08 — Data governance

09 — Audit trail No changes yet

Sobeys Sydney 2026-10-07 · preliminary Canadian-dollar estimate

Projected ongoing annual net position +CA$38,485 Projected annual benefit less listed ongoing hub costs

First-year net position +CA$38,485 Includes setup and hardware capital

Projected annual benefit CA$102,100 Client-allocated contribution + avoided costs, 1 location

Ongoing annual net hub cost CA$63,615 Client cost after any entered tax recovery

Benefit-cost ratio, ongoing 1.60× Projected benefit ÷ ongoing net hub cost

Payback on first-year cost 7.5 mo At the projected benefit rate

A — Direct gross service revenue CA$73,750 Projected gross service revenue. Shown separately; not added to the total.

B — Client-allocated direct contribution CA$73,750 Excludes unentered labour, payment and consumable costs.

C — Projected avoided costs CA$28,350 Turnover and training assumptions. Absence not included.

Both sides of the arrangement — 1 location Equipment sits with NeuroResilience, not the client

Rollout scale Linear extrapolation of the per-location model — not a volume quote

Reconciliation — existing model against expanded model Original results retained

Accounting reconciliation tests

Scenario comparison Not confidence intervals — three sets of planning assumptions

Scenario assumptions — editable

Sensitivity — ongoing net position