Raymon Lester, CPA

10/26/2026

🦷 Dental Practice Acquisitions Are Slowing Down. What Does That Mean for Practice Owners?

I came across an interesting report showing that dental practice acquisitions declined approximately 27% in the third quarter of 2026 compared to the same period last year.

That caught my attention.

Dental practices are still being bought and sold, but buyers appear to be more selective about where they’re investing their money.

For dental practice owners, this is a good reminder that building the value of your practice shouldn’t start when you’re ready to sell.

Profitability, consistent cash flow, clean financial records, and a practice that doesn’t depend entirely on the owner all play a role in what a buyer may be willing to pay.

Here’s something I’d encourage every dental practice owner to think about:

If you wanted to sell your practice in the next 3–5 years, would your financials support the price you’d want to receive?

And more importantly, do you know what your practice is worth today?

If you’re unsure, now is the time to start asking those questions—not when you’re ready to sell.

I’d love to hear from dental practice owners: What’s your biggest concern when it comes to the future value of your practice?

And if you’d like a clearer picture of where your practice stands financially and what you can do to increase its value, send me a message. Let’s talk about it.

10/25/2026

🏈🔥 Sunday Football & Grilling! 🔥🏈

Nothing like spending a Sunday afternoon watching NFL football with some good food coming off the grill! Got the chicken, sausage, and a few other goodies ready to go! 🍗🌭🔥

Good food, football, and a little relaxation before another busy week. That’s what Sundays are made for!

🏈 Who’s your team, and what are y’all cooking today?

10/22/2026

I've been following some of the recent trends in the dental industry, and one thing that stands out to me is the pressure many practices are facing with profitability.

Between rising payroll costs, insurance reimbursement rates, and changes in patient demand, running a profitable dental practice isn't getting any easier.

One thing I often tell business owners is that increasing revenue doesn't always mean you're increasing profits.

You can have a busy practice, a full staff, and strong production numbers, but still struggle with cash flow.

That's why I believe it's important for dental practice owners to regularly review their financials and understand what's actually driving their profitability.

I'm curious about something.

For those of you who own or manage dental practices, what's been your biggest financial challenge this year?

Is it staffing costs, insurance reimbursements, patient volume, or something else?

I'd love to hear your thoughts.

10/21/2026

🦷 Dental Practice Owners: Are Your Lab Costs Eating Into Your Profits? 💰

Are you tracking your dental lab expenses as a percentage of collections? And is choosing the cheapest lab really saving your practice money?

In this Facebook Live broadcast, I discuss:

✅ How to calculate your lab expense percentage and what benchmarks to consider.

✅ How excessive lab expenses could be costing your practice thousands in profits.

✅ Why quality, remakes, turnaround time, and patient satisfaction matter when choosing a dental lab.

✅ How to better manage lab expenses and improve profitability.

💡 Consider this: A dental practice collecting $1.2 million annually could spend an additional $36,000 per year if its lab expense percentage increases from 7% to 10%.

Remember: The goal isn't simply to reduce expenses. It's to maximize profitability without sacrificing quality patient care.

📅 Want to better understand your practice's financial performance?

At Lord Accounting & Tax, Inc., I help dental practice owners improve profitability, manage cash flow, and make informed financial decisions through accounting, tax planning, and Fractional CFO services.

📲 Schedule a consultation:
https://www.raymonlestercpa.com/calendar

Question for dental practice owners: When evaluating your dental lab, what's more important to you—price, quality, or turnaround time?

10/20/2026

😂 Sometimes you have to disappear into the bushes and come back with a different approach!

Bookkeeping tells you what happened. A Fractional CFO helps you understand WHY it happened and WHAT to do next!

As a business owner, having accurate financial records is important, but are you using those numbers to make better business decisions?

A Fractional CFO goes beyond bookkeeping by helping you:

✅ Improve profitability and cash flow

✅ Identify financial problems before they become major issues

✅ Monitor Key Performance Indicators (KPIs) and Leading Indicators (LIs)

✅ Develop strategies for sustainable growth

My question for business owners: Are you simply recording your financial history, or are you using your numbers to build your financial future?

Let’s talk!

📅 Schedule a consultation: https://raymonlestercpa.com/calendar

10/14/2026

🦷 Dental Practice Owners: Are You Collecting What You Produce?

A full schedule and strong production numbers don't always mean your practice has healthy cash flow!

In this Facebook Live broadcast, I discuss why your collection percentage is one of the most important financial indicators to monitor.

✅ What is a good collection percentage, and how do you calculate it?

✅ Why you should review accounts receivable at 30, 60, and 90+ days.

✅ How slow-paying insurance companies can hurt your cash flow.

✅ Practical steps to improve your collection process.

Here's something to consider: A dental practice with $1.5 million in annual adjusted production could collect $60,000 less simply by collecting 94% instead of 98%.

💡 Remember: Production doesn't pay the bills. Cash does!

At Lord Accounting & Tax, Inc., I help dental practice owners better understand their financial performance through accounting, tax advisory, and Outsourced CFO services.

📅 Let's discuss your practice's financial health:

https://www.raymonlestercpa.com/calendar

10/14/2026

10/13/2026

🦷 Dental Practice Owners: Are You Seeing More Openings in Your Schedule?

According to the ADA's latest Q3 2026 report, 38% of dentists say they aren't busy enough, up from 26% in the previous quarter.

That's something worth paying attention to!

The challenge is that when patient volume slows down, your expenses don't necessarily follow. Payroll, rent, equipment payments, and other overhead costs continue.

This is why I encourage dental practice owners to look beyond monthly production and pay attention to a few key numbers:

✅ New patient volume
✅ Treatment acceptance rates
✅ Chair utilization
✅ Collections percentage
✅ Operating cash flow

You can't always control patient demand, but you can make better financial decisions when you understand what your numbers are telling you.

I'm curious to hear from dental practice owners:

Are you noticing more openings in your schedule compared to earlier this year, or has patient demand remained steady?

10/07/2026

🦷 Dental Practice Owners: Are You Looking at the Past or Planning for the Future?

Most dental practice owners review financial reports to see how their practice performed last month. But what numbers should you be watching to help predict future performance?

In this Facebook Live broadcast, I discuss the difference between Key Performance Indicators (KPIs) and Leading Indicators (LIs) and four important leading indicators every dental practice owner should consider:

✅ New Patients Scheduled
✅ Case Acceptance & Unscheduled Treatment
✅ Hygiene Reappointment Rate
✅ Cancellations & No-Shows

Here's the difference: Your financial statements help explain what has already happened. Leading indicators can help you anticipate potential changes in production, collections, cash flow, and profitability.

A practice can look profitable today while its leading indicators are signaling potential problems ahead.

Are you monitoring these four indicators in your dental practice?

📅 Need help understanding your practice's financial performance?

At Lord Accounting & Tax, we provide Fractional CFO and Financial Advisory Services to help business owners make informed financial decisions.

Schedule a consultation:
https://www.raymonlestercpa.com/calendar

10/07/2026

https://adanews.ada.org/ada-news/2026/october/manufacturers-report-flumazenil-injection-shortage/?utm_source=chatgpt.com

Dentists may have trouble accessing flumazenil because of an ongoing shortage.