Matter Economics & Profitability Intelligence

Hartwell Bryce & Associates LLP — 62 Attorneys, 24 Equity Partners

Target Horizon
18 Months
Profit Per Equity Partner
$1.31M
↑ 4.8% vs LY • Target: $1.45M
Avg Contribution Margin
36.2%
↓ 1.3pp vs Q1
Firm-wide Realization
89.4%
↑ 2.1pp
Avg Write-Down Rate
7.8%
↓ 0.6pp (improved)
Unbilled WIP >90d
$847K
↑ $142K vs Jun
Avg Leverage Ratio
2.1:1
Stable

Matter Contribution Margin by Practice Group (YTD)

Estate Planning legacy fixed-fee pricing (2019) driving structural 27% margin — repricing initiative in progress.

Leverage Ratio vs. Matter Complexity

Tier 3 (high complexity) matters under-leveraged at 1.4:1 — margin opportunity via senior associate deployment.

Effective Rate Gap

Partner Profitability Scorecard

Partner Grade Billed Hrs Write-Down % Realization Margin Impact Score
K. Hartwell Equity 1,842 4.2% 94.6% +$387K A+
M. Chen Equity 1,764 5.8% 92.1% +$341K A
T. Vasquez Non-Equity 1,921 18.2% 78.4% -$62K C-
R. Patel Equity 1,592 6.4% 90.2% +$278K A-
S. Nguyen Equity 1,438 7.1% 88.9% +$214K B+
L. Rodriguez Non-Equity 1,687 9.3% 86.2% +$156K B
J. Kim Equity 1,512 11.4% 84.1% +$98K B-
D. Thompson Non-Equity 1,384 13.7% 81.8% +$47K C+

T. Vasquez 18.2% write-down driven by three institutional clients with 2018-era rate locks — renegotiation scheduled Q4.

Unbilled WIP Aging

Fixed-Fee Profitability Variance

Estate Planning fixed-fee underpricing — avg 32 hours over budget per matter.

Utilization by Grade

Senior Assoc. 109% — Q3 burnout risk after 2 resignations.

Cost-to-Collect Ratio

Blended Rate by Type

Matter Economics Detail — Top 20 by WIP Value

Matter Practice Complexity WIP Leverage Margin Realization
MAT-2024-0418 M&A Tier 3 $142K 1.8:1 41% 93%
MAT-2024-0392 Litigation Tier 2 $128K 2.4:1 38% 87%
MAT-2024-0456 IP Prosecution Tier 1 $114K 3.2:1 46% 96%
MAT-2024-0301 Estate Planning Tier 1 $96K 1.9:1 24% 82%
MAT-2024-0521 Corp Compliance Tier 2 $89K 2.1:1 35% 89%
MAT-2024-0467 M&A Tier 3 $84K 1.3:1 37% 91%
MAT-2024-0338 Litigation Tier 2 $78K 2.6:1 33% 84%
MAT-2024-0412 IP Prosecution Tier 1 $71K 2.9:1 44% 94%

Write-Down Rate Trend by Partner Cohort (12 Months)

Non-equity partner cohort showing 3.2pp improvement since Q1 coaching initiative.