At Playbook, we’ve recently partnered with ATBS, one of the most trusted accounting and advisory firms in trucking, to help owner-operators and small carriers get clearer on something that has quietly become a competitive advantage in today’s market: understanding profitability at a granular level.
Not estimates. Not averages. Not what worked last year.
Real numbers, built around how your operation actually runs.
Beginning in early January, we’ll be hosting a limited number of guided profit planning sessions designed to help carriers identify their true breakeven points, cost per mile, and income targets before they book freight. Because the sessions are hands-on and capacity is limited, we’re opening a waiting list now to generate awareness and allow carriers to prepare ahead of time.
This first article is about why that clarity matters.
Revenue Has Never Told the Full Story
Trucking has always rewarded movement. Miles. Loads. Gross revenue. It’s easy to measure what comes in, and far harder to understand what truly stays.
Two carriers can run the same lane, take the same rate, and finish the week with very different outcomes. The difference rarely comes down to effort. It usually comes down to structure. Fixed expenses, variable costs, personal income needs, tax exposure, and operating assumptions all stack differently from one operation to the next.
That’s why profitability can’t be generalized. It has to be calculated.
Without that calculation, decisions are often made after the fact. Loads are evaluated once the week is over instead of before they’re booked. Over time, that approach limits flexibility, increases stress, and makes planning nearly impossible.
Cost Per Mile Isn’t a Guessing Game
Cost per mile gets talked about constantly in trucking, but rarely in a way that reflects reality. Numbers get shared without context. Assumptions get recycled. Personal expenses get left out. Long-term obligations don’t always make the spreadsheet.
The result is a figure that looks confident but doesn’t always hold up when conditions change.
A proper profit plan does something different. It breaks expenses into categories that actually matter: fixed costs that exist whether the truck moves or not, variable costs that scale with miles, and personal income requirements that determine whether the business supports the life behind it. When those pieces are aligned, breakeven stops being theoretical and becomes actionable.
That’s the difference between reacting to the market and navigating it.
Why This Matters Heading Into 2026
The past few years have made one thing clear: volatility isn’t temporary. Rates move quickly. Costs adjust unevenly. Regulatory and market shifts don’t always come with much warning.
In that environment, clarity creates optionality. Carriers who understand their numbers can decide when to run, when to pause, when to negotiate harder, and when to walk away. They’re not chasing every opportunity. They’re choosing the right ones.
That kind of decision-making isn’t instinctual. It’s learned. And it’s built on data.
What the ATBS Profit Planning Sessions Focus On
Through this partnership with ATBS, Playbook will be facilitating guided sessions that walk carriers through the core mechanics of their business, including fixed and variable operating costs, miles and revenue assumptions, breakeven analysis, contribution margin, and expected net income.
The goal isn’t complexity. It’s visibility.
By the end of a completed profit plan, carriers are able to evaluate loads before they accept them, understand what it truly takes to cover expenses, and identify the revenue and mileage required to meet both business and personal goals. Decisions stop being reactive and start being intentional.
This isn’t a webinar or a motivational talk. It’s a working session built around real numbers.
Why We’re Opening a Waiting List First
Because these sessions are personalized and capacity is limited, scheduling won’t open until early January. Rather than rush the process, we’re opening a waiting list now for carriers who want to be notified first and prepare in advance.
Joining the waiting list allows you to gather your information, start thinking critically about your operation, and enter the new year with clarity instead of guesswork. There’s no obligation and no pressure. It’s simply an early signal of interest.
A second article will follow once scheduling officially opens, and outreach will begin directly with those who’ve raised their hand.
Clarity Is the Starting Point
Profitability isn’t about running harder. It’s about running smarter, with eyes wide open. Knowing your numbers doesn’t limit you. It gives you options.
If you want to head into 2026 with a clearer understanding of what your operation actually needs to succeed, the waiting list is now open. When scheduling begins, we’ll reach out with next steps.
Clarity comes first. Everything else follows.