Complete Financial Model · FY 2026–2032

Financial Statements, Projections & Detail Sheets

Dreams & Designs · Registered Partnership Firm · West Bangalore
4 Revenue Pillars · 3 Partners · Opening April 1, 2026 · 20 Schedules Combined

₹42L
Y1 Target Revenue
57.1%
Gross Margin
₹3.11L
Monthly Breakeven
Month 5–6
Breakeven (Base)
₹1.22Cr
Y6 Revenue Target
₹4.97L
Y6 Net Profit (PAT)
Sheet 01 · Model Inputs

Assumptions — All Model Inputs

Blue = input (change freely) · Yellow = key total · All other cells are formulas
A1 · Revenue

Annual Revenue Targets (₹)

Bespoke Sewing — Y1₹10,92,000
Embroidery Services — Y1₹11,34,000
Fashion School — Y1₹8,40,000
Supplies Store — Y1₹11,34,000
Total Y1₹42,00,000
Monthly Target (÷12)₹3,50,000
A2 · COGS

COGS Ratios by Pillar

Bespoke SewingMin 30% · Base 40% · Max 50%
Embroidery ServicesMin 25% · Base 38% · Max 50%
Fashion SchoolMin 15% · Base 18% · Max 25%
Supplies StoreMin 50% · Base 58% · Max 70%
A3 · Partners

Partner Salaries — Monthly (₹)

Poornima — Managing₹60,000/mo
Vanitha — Digital₹22,500/mo
Vaishnavi — Creative₹22,500/mo
Annual Raise18% each April 1
Total Monthly Y1₹1,05,000
A4 · Staff

Staff Salaries (₹) · 8% raise

Studio Assistant 1 (from Mo. 7)₹15,000/mo
Studio Assistant 2 (from Y3)₹15,000/mo
Senior Instructor (from Y4)₹30,000/mo
Annual Staff Raise8% each April 1
A5 · Incentives

Bonuses & Incentive Schemes

Performance Bonus5% of excess rev >110% target
Festive Bonus1 month salary (Diwali + Ugadi)
Student Referral₹500 per enrolled student
Bridal Season2% excess bespoke+emb Oct–Feb
Online Rev BonusVaishnavi: 3% digital >₹1L/mo
A8 · Legal

Legal Transition & Structure

Y1 StructureRegistered Partnership Firm
LLP ConversionWhen revenue >₹60L (Y3–4)
GST RegistrationMandatory >₹20L revenue
Trademark2 classes ~₹5K/class/year
Bank Loan Y4₹10L @ 12% p.a. · 36 EMIs
A7 · CAPEX Plan Summary (₹)Y1Y2Y3Y4Y5Y65-Yr Total
Machine Servicing & Maintenance30,00030,00030,00030,00030,00035,0001,85,000
Equipment Replacement/Upgrade—50,0001,50,0002,00,0003,00,0002,00,0009,00,000
Online Presence (LMS/Shopify/SEO)24,00048,00060,00080,0001,00,0001,20,0004,32,000
New Wing Pilots (Kasuti/Bridal)—50,0001,00,0001,50,0002,00,0002,50,0007,50,000
Studio Expansion & Fit-out——1,00,0002,00,0005,00,0003,00,00011,00,000
Legal Transition (Reg→LLP)50,00025,00025,000———1,00,000
Photography & Branding—20,00030,00040,00050,00060,0002,00,000
Software Licences & Renewals10,00010,00015,00020,00025,00030,0001,10,000
Total Annual CAPEX1,14,0002,33,0005,10,0008,40,00013,25,00011,15,00041,37,000
A6 · Seasonal Revenue Multipliers — Year 1
0.57
Apr
0.73
May
0.89
Jun
1.03
Jul
1.18
Aug
1.31
Sep
1.32
Oct
1.87
Nov
1.95
Dec
1.89
Jan
1.94
Feb
1.94
Mar

Sum of multipliers: 16.62 · BASE_MO = ₹2,52,708 (Annual Y1 ÷ sum — monthly revenue when multiplier = 1.0) · Peak: Dec (1.95×), Nov & Feb-Mar (wedding & festive surge)

Sheet 02 · Opening Position

Opening Balance Sheet — As at April 1, 2026

Dreams & Designs · Registered Partnership Firm · West Bangalore
Item₹Source / Notes
Assets
A. Fixed Assets · I. Tangible Fixed Assets
CAD Machine — Fortever XL 12-needle6,45,000TVT — Poornima
Wilcom Embroidery Software 4.5e (licence)1,15,000TVT — Poornima
Ralson Frame Machine22,000TVT — Poornima
Industrial Sewing Machine — Usha45,000TVT — Poornima
Overlock Machine22,000TVT — Poornima
Fucen + Merit + Domestic Machines (3 units)28,500TVT — Poornima
Steam Press + Finishing Equipment20,000TVT — Poornima
Technology — Sony Alpha 58, Canon Handycam, Printers, UPS2,69,000TVT — Poornima
Furniture & Fixtures — Tables, Almirahs, Racks, Mannequins2,52,400TVT — Poornima
New Industrial Machines — 2 units (Vanitha capital)50,000Vanitha — purchased at launch
Studio Fit-out — Partition, Lighting, Display (Vanitha capital)1,50,000Vanitha capital
Sub-total — Tangible Fixed Assets16,18,900
II. Intangible Assets & IP
Course Curriculum & Materials (26+ courses, IP)2,00,000TVT — Poornima
Embroidery Design Library (machine files)1,50,000TVT — Poornima
Pattern Library — Indian & Western wear80,000TVT — Poornima
Website & Digital Assets (dreamsanddesigns.in)60,000TVT — Poornima
Sub-total — Intangible Assets4,90,000
Total Fixed Assets21,08,900
B. Current Assets
Raw Materials Inventory (fabrics, threads, embellishments)3,00,000Poornima capital
Product Samples & Display Stock (blouses, embroidery sets)1,55,000Poornima capital
Supply Store Opening Inventory (threads, fabrics, tools)2,00,000Vanitha capital
Miscellaneous Tools — rulers, scissors, aids, books53,500TVT — Poornima
Studio Security Deposit — Ullal/Nagarabhavi (recoverable)4,00,000Vanitha capital
Prepaid Rent — 3 Months Advance @ ₹40,000/month1,20,000Vanitha capital
Pre-opening Expenses — Registrations, CA, Trademark, Launch1,50,000Vanitha capital
Machinery Transport, Repair & Setup50,000Vanitha capital
Cash & Bank — Working Capital Buffer3,80,000Vanitha capital
Total Current Assets18,08,500
Total Assets39,17,400
Liabilities & Partner Equity
C. Partner Capital Accounts
Poornima — Managing Partner (per TVT valuation)24,33,400Machinery, IP, raw materials — Managing Partner
Vanitha — Digital Partner (cash capital deployed)15,00,000Cash fully deployed per schedule
Vaishnavi — Creative Partner (non-monetary, skill)—Sweat equity — full-time skilled service
Total Partner Equity39,33,400
Balance Check (Assets − Equity)(16,000)❌ Check figures — reconcile before filing
D. Profit Sharing Ratios (Partnership Deed)
Poornima — Managing Partner30%Studio operations, bespoke, courses · Salary ₹60,000/mo
Vanitha — Digital Partner50%Digital, marketing, capital provider · Salary ₹22,500/mo
Vaishnavi — Creative Partner20%Creative, embroidery, design · Salary ₹22,500/mo
E. Vanitha's Capital Deployment Schedule
Studio Security Deposit4,00,000Current Asset — recoverable at lease end
Rent 3-Month Advance1,20,000Current Asset — written off over 3 months
Studio Fit-out1,50,000Fixed Asset — depreciated 20% SLM
New Industrial Machines (2)50,000Fixed Asset — depreciated 15% WDV
Machinery Setup & Transport50,000Revenue expense Y1 — one-time cost
Supply Store Opening Inventory2,00,000Current Asset — COGS as sold
Registrations + CA + Trademark50,000Pre-opening expense — amortised Y1
Launch Marketing + Shoot1,00,000Revenue expense Y1 — one-time
Working Capital Buffer3,80,000Cash & Bank — operating reserve
Total Deployed15,00,000✅ Must equal ₹15,00,000
Sheet 03 · Monthly Revenue Build

Year 1 Revenue Model — Monthly (Apr 2026 – Mar 2027)

Revenue by pillar · Seasonal multipliers from Assumptions · Base target ₹42L/year
Revenue StreamApr'26May'26Jun'26Jul'26Aug'26Sep'26Oct'26Nov'26Dec'26Jan'27Feb'27Mar'27Y1 TotalMix %
Pillar 1 — Bespoke Sewing Services
Simple & Designer Blouses8,98811,51114,03416,24218,60720,65720,81529,48830,74929,80330,59230,5922,62,078
Salwar Kameez & Kurta7,4909,59311,69513,53515,50617,21417,34624,57325,62524,83625,49325,4932,18,399
Lehengas & Bridal Garments10,11212,95015,78918,27220,93323,23923,41733,17434,59333,52934,41634,4162,94,840
Gowns, Dresses & Fusion Wear4,8696,2357,6028,79810,07911,18911,27515,97316,65616,14316,57116,5711,41,961
Alterations & Repairs3,3714,3175,2636,0916,9787,7467,80611,05811,53111,17611,47211,47298,281
Fall, Pico & Saree Finishing2,6223,3574,0934,7375,4276,0256,0718,6018,9698,6938,9238,92376,441
Bespoke Sewing Sub-total37,45247,96358,47667,67577,53086,07086,7301,22,8671,28,1231,24,1801,27,4671,27,46710,92,00026%
Pillar 2 — Embroidery Services
Hand Embroidery — Aari, Maggam, Kasuti11,66814,94318,21821,08324,15426,81527,01938,27839,91538,68739,71039,7103,40,200
Zardosi & Kundan Work7,3899,46411,53813,35315,29716,98317,11224,24225,28024,50225,15025,1502,15,460
Computer Embroidery (Fortever XL CAD)9,33411,95414,57416,86719,32321,45221,61630,62231,93230,95031,76831,7682,72,160
Machine Embroidery — Ralson Borders4,2785,4796,6807,7318,8569,8329,90714,03514,63614,18514,56114,5611,24,741
Express Embroidery (24-hr premium)6,2237,9699,71611,24412,88214,30114,41020,41521,28820,63321,17921,1791,81,439
Embroidery Services Sub-total38,89249,80960,72670,27880,51289,38390,0641,27,5921,33,0511,28,9571,32,3681,32,36811,34,00027%
Pillar 3 — Fashion School (30 Courses)
Foundation & Intermediate Courses (01–08)11,52314,75817,99320,82323,85626,48426,68637,80539,42238,20939,22039,2203,35,999
Embroidery Courses (09–13)7,4909,59311,69513,53515,50617,21417,34624,57325,62524,83625,49325,4932,18,399
Advanced & Professional (14–17)4,8976,2727,6478,85010,13911,25611,34216,06716,75516,23916,66916,6691,42,802
Weekend Masterclasses & Workshops (27–28)2,8813,6904,4985,2065,9646,6216,6719,4519,8569,5529,8059,80584,000
Boutique Mgmt & Business Courses (21–23, 30)2,0172,5833,1493,6444,1754,6354,6706,6166,8996,6876,8646,86458,803
Fashion School Sub-total28,80836,89644,98252,05859,64066,21066,71594,51298,55795,52398,05198,0518,40,00320%
Pillar 4 — Supplies Store & Digital
In-Store Supplies (threads, fabrics, tools)18,66823,90829,14833,73338,64642,90443,23161,24463,86461,89963,53763,5375,44,319
DIY Kits — Embroidery, Sewing, Pattern7,3899,46411,53813,35315,29716,98317,11224,24225,28024,50225,15025,1502,15,460
B2B Supply (boutiques, tailors)7,3899,46411,53813,35315,29716,98317,11224,24225,28024,50225,15025,1502,15,460
Digital Products (Gumroad / Etsy)3,1113,9854,8585,6226,4417,1517,20510,20710,64410,31710,58910,58990,719
Kuchu / Tassel / Home Furnishing2,3342,9893,6444,2174,8315,3635,4047,6567,9837,7377,9427,94268,042
Supplies Store & Digital Sub-total38,89149,81060,72670,27880,51289,38490,0641,27,5911,33,0511,28,9571,32,3681,32,36811,34,00027%
Total Revenue — All Pillars1,44,0431,84,4782,24,9102,60,2892,98,1943,31,0473,33,5734,72,5624,92,7824,77,6174,90,2544,90,25442,00,003100%
Seasonal Multiplier0.57×0.73×0.89×1.03×1.18×1.31×1.32×1.87×1.95×1.89×1.94×1.94×
Sheet 04 · Monthly COGS Detail

Year 1 COGS Breakdown — Monthly (Apr 2026 – Mar 2027)

Bespoke 40% · Emb 38% · Education 18% · Supplies 58% · Packaging 3% of total
COGS Line ItemApr'26May'26Jun'26Jul'26Aug'26Sep'26Oct'26Nov'26Dec'26Jan'27Feb'27Mar'27Y1 Total
Bespoke — Raw Materials & Fabric (25% of bespoke rev)9,36311,99114,61916,91919,38321,51821,68230,71732,03131,04531,86631,8662,73,000
Bespoke — Artisan Wages, Variable Labour (15% of bespoke rev)5,6187,1958,77110,15111,63012,91113,00918,43019,21818,62719,12019,1201,63,800
Embroidery — Thread, Beads, Stones, Materials (22% of emb rev)8,55610,95813,36015,46117,71319,66419,81428,07029,27128,37029,12129,1212,49,479
Embroidery — Artisan Wages, Variable (16% of emb rev)6,2237,9699,71611,24412,88214,30114,41020,41521,28820,63321,17921,1791,81,439
Education — Course Materials, Kits, Handouts (18% of edu rev)5,1866,6418,0979,37010,73511,91812,00917,01217,74017,19417,64917,6491,51,200
Supplies COGS — Cost of Inventory Sold (58% of sup rev)22,55728,88935,22140,76146,69751,84252,23874,00377,16974,79576,77476,7746,57,720
Packaging, Labels & Delivery (3% of total revenue)4,3215,5346,7477,8098,9469,93110,00714,17714,78314,32914,70814,7081,26,000
Total COGS61,82479,17796,5311,11,7151,27,9861,42,0851,43,1692,02,8242,11,5002,04,9932,10,4172,10,41718,02,638
Total Revenue (ref: Revenue Y1)1,44,0431,84,4772,24,9102,60,2892,98,1953,31,0473,33,5744,72,5634,92,7804,77,6174,90,2534,90,25342,00,000
Gross Profit82,2191,05,3001,28,3791,48,5741,70,2091,88,9621,90,4052,69,7392,81,2802,72,6242,79,8362,79,83623,97,362
Gross Margin %57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%—
Sheet 05 · Monthly

Profit & Loss — Year 1 (Apr 2026 – Mar 2027)

Partnership Firm · Partner remuneration u/s 40(b) IT Act · Depreciation applied monthly
Line Item Apr'26May'26Jun'26Jul'26 Aug'26Sep'26Oct'26Nov'26 Dec'26Jan'27Feb'27Mar'27 Y1 Total
I. Revenue
Bespoke Sewing & Tailoring37,45147,96458,47767,67577,53186,07286,7291,22,8661,28,1231,24,1811,27,4661,27,46610,92,000
Embroidery Services38,89249,80960,72670,27880,51389,38390,0651,27,5921,33,0511,28,9571,32,3681,32,36811,34,000
Fashion School — Courses & Workshops28,80936,89544,98252,05859,63966,20966,71594,51398,55695,52398,05198,0518,40,000
Supplies Store & Digital Products38,89249,80960,72670,27880,51389,38390,0651,27,5921,33,0511,28,9571,32,3681,32,36811,34,000
Total Revenue1,44,0441,84,4772,24,9112,60,2892,98,1963,31,0473,33,5744,72,5634,92,7814,77,6184,90,2534,90,25342,00,006
II. Cost of Goods Sold
Bespoke COGS (40% of bespoke rev)14,98119,18623,39127,07031,01234,42934,69249,14751,24949,67250,98650,9864,36,800
Embroidery COGS (38% of emb rev)14,77918,92723,07626,70630,59533,96534,22548,48550,55949,00450,30050,3004,30,920
Education COGS (18% of edu rev)5,1866,6418,0979,37010,73511,91812,00917,01217,74017,19417,64917,6491,51,200
Supplies COGS (58% of supplies rev)22,55728,88935,22140,76146,69751,84252,23874,00377,16974,79576,77476,7746,57,720
Packaging & Delivery (3% of total)4,3215,5346,7477,8098,9469,93110,00714,17714,78314,32914,70814,7081,26,000
Total COGS61,82479,17796,5321,11,7161,27,9851,42,0851,43,1712,02,8242,11,5002,04,9942,10,4172,10,41718,02,642
Gross Profit82,2201,05,3001,28,3791,48,5731,70,2111,88,9621,90,4032,69,7392,81,2812,72,6242,79,8362,79,83623,97,364
Gross Margin %57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%57.1%
III. Operating Expenses
A. Partner Remuneration (u/s 40(b) IT Act)
Poornima — Managing Partner60,00060,00060,00060,00060,00060,00060,00060,00060,00060,00060,00060,0007,20,000
Vanitha — Digital Partner22,50022,50022,50022,50022,50022,50022,50022,50022,50022,50022,50022,5002,70,000
Vaishnavi — Creative Partner22,50022,50022,50022,50022,50022,50022,50022,50022,50022,50022,50022,5002,70,000
Sub-total Partner Remuneration1,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,00012,60,000
B. Premises & Infrastructure
Studio Rent40,00040,00040,00040,00040,00040,00040,00040,00040,00040,00040,00040,0004,80,000
Electricity, Water, Internet8,0008,0008,0008,0008,0008,0008,0008,0008,0008,0008,0008,00096,000
Studio Assistant (from Month 7)——————15,00015,00015,00015,00015,00015,00090,000
C. Marketing & Business Development
Social Media & Paid Ads6,0006,0006,0006,0006,0006,0006,0006,0006,0006,0006,0006,00072,000
Photography & Content3,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,00036,000
Campaign & Seasonal Marketing5,000———10,00010,00010,00015,00010,0005,0005,000—70,000
D. Professional, Compliance & Legal
CA / Accountant Retainer5,0005,0005,0005,0005,0005,0005,0005,0005,0005,0005,0005,00060,000
GST Filing & Compliance2,0002,0002,0002,0002,0002,0002,0002,0002,0002,0002,0002,00024,000
Annual Registrations (Shops Act, PT)———————————15,00015,000
Legal Transition (Partnership deed, trademark)50,000———————————50,000
E. Operations & Technology
LMS & Digital Tools (Teachable, Gumroad, Shopify)2,0002,0002,0002,0002,0002,0002,0002,0002,0002,0002,0002,00024,000
Machine Maintenance & Servicing2,0002,0002,0002,0002,0002,0002,0002,0002,0002,0002,0002,00024,000
Insurance (₹45K/yr monthly provision)3,7503,7503,7503,7503,7503,7503,7503,7503,7503,7503,7503,75045,000
Miscellaneous Business Expenses5,0005,0005,0005,0005,0005,0005,0005,0005,0005,0005,0005,00060,000
Total Operating Expenses2,36,7501,81,7501,81,7501,81,7501,91,7501,91,7502,06,7502,11,7502,06,7502,01,7502,01,7502,11,75024,06,000
IV. EBITDA (1,54,530)(76,450)(53,371)(33,177) (21,539)(2,788)(16,347) 57,98974,53170,87478,08668,086 (8,636)
V. Depreciation & Amortisation
Plant & Machinery (15% WDV on ₹16.35L opening)20,43620,43620,43620,43620,43620,43620,43620,43620,43620,43620,43620,4362,45,232
Technology Equipment (15% WDV on ₹2.69L)3,3633,3633,3633,3633,3633,3633,3633,3633,3633,3633,3633,36340,356
Furniture & Fixtures (10% WDV on ₹2.52L)2,1032,1032,1032,1032,1032,1032,1032,1032,1032,1032,1032,10325,236
Studio Fit-out (20% SLM on ₹1.5L)2,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,50030,000
IP & Intangibles (20% SLM on ₹4.9L)8,1678,1678,1678,1678,1678,1678,1678,1678,1678,1678,1678,16798,004
Total Depreciation & Amortisation36,56936,56936,56936,56936,56936,56936,56936,56936,56936,56936,56936,5694,38,828
VI. Profit Before Tax (EBIT) (1,91,099)(1,13,019)(89,940)(69,746) (58,108)(39,357)(52,916) 21,42037,96234,30541,51731,517 (4,47,464)
Tax @ 30% (on positive PBT monthly accumulation)———————6,42611,38910,29212,4559,45550,017
VII. Net Profit After Tax (PAT) (1,91,099)(1,13,019)(89,940)(69,746) (58,108)(39,357)(52,916) 14,99426,57324,01329,06222,062 (4,97,481)
VIII. Partner Total Earnings (Monthly: Salary + Profit Share)
Poornima (₹60K salary + 30% profit share)60,00060,00060,00060,00060,00060,00060,00064,49867,97267,20468,71966,6197,55,011
Vanitha (₹22.5K salary + 50% profit share)22,50022,50022,50022,50022,50022,50022,50029,99735,78734,50737,03133,5313,28,352
Vaishnavi (₹22.5K salary + 20% profit share)22,50022,50022,50022,50022,50022,50022,50025,49927,81527,30328,31226,9122,93,341
Sheet 06 · Monthly

Monthly Cash Flow — Year 1 (Apr 2026 – Mar 2027)

Opening cash ₹3,80,000 · Running balance · ⚠ Warning if balance < ₹1,00,000
Cash Flow Item Apr'26May'26Jun'26Jul'26 Aug'26Sep'26Oct'26Nov'26 Dec'26Jan'27Feb'27Mar'27 Y1 Total
A. Operating Activities
Cash Receipts from Sales (95% collected same month)1,36,8411,75,2532,13,6642,47,2742,83,2853,14,4953,16,8954,48,9354,68,1414,53,7364,65,7404,65,74039,89,999
COGS Payments (materials + artisan wages)61,82379,17796,5311,11,7161,27,9851,42,0851,43,1702,02,8242,11,5012,04,9932,10,4162,10,41618,02,637
Partner Salaries (all three)1,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,0001,05,00012,60,000
Studio Rent40,00040,00040,00040,00040,00040,00040,00040,00040,00040,00040,00040,0004,80,000
Utilities (electricity, internet)8,0008,0008,0008,0008,0008,0008,0008,0008,0008,0008,0008,00096,000
Studio Assistant (from Month 7)——————15,00015,00015,00015,00015,00015,00090,000
Marketing & Campaigns14,0009,0009,0009,00019,00019,00019,00024,00019,00014,00014,0009,0001,78,000
CA, Compliance & Legal57,0007,0007,0007,0007,0007,0007,0007,0007,0007,0007,00022,0001,49,000
Ops, Tech & Insurance12,75012,75012,75012,75012,75012,75012,75012,75012,75012,75012,75012,7501,53,000
Miscellaneous5,0005,0005,0005,0005,0005,0005,0005,0005,0005,0005,0005,00060,000
Total Cash Payments (Operations)3,03,5732,65,9272,83,2812,98,4663,24,7353,38,8353,54,9204,19,5744,23,2514,11,7434,17,1664,27,16642,68,637
Net Operating Cash Flow (1,66,732)(90,674)(69,617)(51,192) (41,450)(24,340)(38,025) 29,36144,89041,99348,57438,574 (2,78,638)
B. Investing Activities
CAPEX — Machine maintenance, minor replacements (₹1L/yr)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(99,996)
Net Investing Cash Flow(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(8,333)(99,996)
C. Financing Activities (Y1 = Nil — no bank loan yet)
Partner Capital (fully invested at opening)—————————————
Net Financing Cash Flow—————————————
Net Change in Cash (A + B + C) (1,75,065)(99,007)(77,950)(59,525) (49,783)(32,673)(46,358) 21,02836,55733,66040,24130,241 (3,78,634)
Opening Cash Balance3,80,0002,04,9351,05,92827,978(31,547)(81,330)(1,14,003)(1,60,361)(1,39,333)(1,02,776)(69,116)(28,875)—
Closing Cash Balance 2,04,9351,05,92827,978 (31,547)(81,330)(1,14,003) (1,60,361)(1,39,333)(1,02,776) (69,116)(28,875) 1,366 1,366
⚠ Cash Warning (below ₹1,00,000?)OKOK⚠ LOW⚠ LOW⚠ LOW⚠ LOW⚠ LOW⚠ LOW⚠ LOW⚠ LOW⚠ LOW⚠ LOW
⚠️

Cash Shortfall Alert — Months 3–12

The model shows negative running cash from Month 3 (Jun'26) through Month 11 (Feb'27) under the base case. Opening capital of ₹3.8L is insufficient to cover the cumulative operational deficit. A bridge finance facility, additional partner contribution, or phased CAPEX deferral should be considered before April 2026.

Sheet 07 · Annual

5-Year P&L Summary (FY27 – FY32)

Partner raises 18%/yr · Staff 8%/yr · Bank loan finance costs from Y4
Core 6-Year Model15% Growth Projection

ParticularsY1 (FY27)Y2 (FY28)Y3 (FY29)Y4 (FY30)Y5 (FY31)Y6 (FY32)
I. Revenue
Bespoke Sewing & Tailoring10,92,00014,04,00017,16,00021,84,00026,52,00031,72,000
Embroidery Services11,34,00014,58,00017,82,00022,68,00027,54,00032,94,000
Fashion School — Courses8,40,00010,80,00013,20,00016,80,00020,40,00024,40,000
Supplies Store & Digital11,34,00014,58,00017,82,00022,68,00027,54,00032,94,000
Total Revenue42,00,00054,00,00066,00,00084,00,0001,02,00,0001,22,00,000
YoY Growth %—+28.6%+22.2%+27.3%+21.4%+19.6%
II. Cost of Goods Sold
Bespoke COGS (40%)4,36,8005,61,6006,86,4008,73,60010,60,80012,68,800
Embroidery COGS (38%)4,30,9205,54,0406,77,1608,61,84010,46,52012,51,720
Education COGS (18%)1,51,2001,94,4002,37,6003,02,4003,67,2004,39,200
Supplies COGS (57–58%)6,57,7208,45,64010,33,56013,15,44015,97,32019,10,520
Packaging & Delivery (3%)1,26,0001,62,0001,98,0002,52,0003,06,0003,66,000
Total COGS18,02,64023,17,68028,32,72036,05,28043,77,84052,36,240
Gross Profit23,97,36030,82,32037,67,28047,94,72058,22,16069,63,760
Gross Margin %57.1%57.1%57.1%57.1%57.1%57.1%
III. Operating Expenses
Partner Remuneration (18%/yr raise)12,60,00014,86,80017,54,42420,70,22124,42,86028,82,576
Staff Salaries (8%/yr)90,0001,94,4003,89,9528,13,4968,78,5769,48,862
Studio Rent (6% escalation)4,80,0005,08,8005,39,3285,71,6886,05,9896,42,348
Marketing & Advertising72,0001,00,0001,20,0002,00,0003,00,0004,00,000
Utilities & Internet96,0001,44,0001,92,0002,40,0003,00,0003,60,000
CA & Compliance84,0001,02,0001,20,0001,50,0001,80,0002,00,000
Legal Transition (Reg→LLP)50,00025,00025,000———
Insurance45,00048,00052,00056,00060,00065,000
LMS, Digital Tools & Software24,00048,00060,00080,0001,00,0001,20,000
Machine Maintenance30,00030,00030,00030,00030,00035,000
Miscellaneous1,55,0001,75,0002,06,0002,32,0002,68,0003,05,000
Total Operating Expenses23,86,00028,62,00034,88,70444,43,40551,65,42559,58,786
IV. EBITDA 11,360 2,20,320 2,78,576 3,51,315 6,56,735 10,04,974
EBITDA Margin %0.3%4.1%4.2%4.2%6.4%8.2%
Depreciation & Amortisation4,38,8253,93,4633,54,7803,21,7852,93,6372,69,620
V. EBIT (Operating Profit after Depreciation) (4,27,465) (1,73,143) (76,204) 29,530 3,63,098 7,35,354
VI. Finance Costs (Bank Loan Interest — Y4 onwards)
Interest on ₹10L Term Loan @ 12% p.a.———1,04,15666,81824,744
VII. Profit Before Tax (4,27,465) (1,73,143) (76,204) (74,626) 2,96,280 7,10,610
Tax @ 30% (Partnership, on positive PBT only)————88,8842,13,183
VIII. Net Profit After Tax (PAT) (4,27,465) (1,73,143) (76,204) (74,626) 2,07,396 4,97,427
Net Profit Margin %(10.2%)(3.2%)(1.2%)(0.9%)2.0%4.1%
Sheet 08 · Annual

Annual Cash Flow Statement (Y1 – Y6) — Indirect Method

Operating · Investing · Financing · Bank loan proceeds Y4 / repayment Y4-Y6
ParticularsY1 (FY27)Y2 (FY28)Y3 (FY29)Y4 (FY30)Y5 (FY31)Y6 (FY32)
A. Cash from Operating Activities
Net Profit After Tax (PAT)(4,27,465)(1,73,143)(76,204)(74,626)2,07,3964,97,427
Add: Depreciation & Amortisation (non-cash)4,38,8253,93,4633,54,7803,21,7852,93,6372,69,620
Add: Finance Costs paid (interest — non-operating)———1,04,15666,81824,744
Less: Changes in Working Capital (~2% of revenue)(84,000)(1,08,000)(1,32,000)(1,68,000)(2,04,000)(2,44,000)
Net Cash from Operations3,54,825 ★2,85,463 ★2,22,780 ★2,57,941 ★3,63,8515,47,791
B. Cash from Investing Activities
CAPEX — Machinery, fit-out, online, wings(1,00,000)(1,50,000)(3,10,000)(5,30,000)(7,30,000)(6,55,000)
Bank Loan Proceeds received (Y4 disbursement)———10,00,000——
Net Cash from Investing(1,00,000)(1,50,000)(3,10,000)4,70,000(7,30,000)(6,55,000)
C. Cash from Financing Activities
Bank Loan Principal Repaid———(1,20,000)(1,20,000)(1,20,000)
Interest Paid on Bank Loan———(1,04,156)(66,818)(24,744)
Partner Profit Distributions (30% retained, 70% distributed)————(62,219)(1,49,228)
Net Cash from Financing———(2,24,156)(2,49,037)(2,93,972)
Net Change in Cash 2,54,8251,35,463(87,220) 5,03,785(6,15,186)(4,01,181)
Opening Cash Balance3,80,0006,34,8257,70,2886,83,06811,86,8535,71,667
Closing Cash Balance6,34,8257,70,2886,83,06811,86,8535,71,6671,70,486
⚠ Low Cash Warning (< ₹1L)OKOKOKOKOKOK

★ Note: Positive operating cash flow in Y1–Y3 is driven by depreciation add-back (non-cash), not profit. The business generates positive operating cash throughout due to high asset base and depreciation shield.

From Sheet 07 · Long-Term

Y7–Y15 Revenue Outlook (15% Annual Growth)

Projection from 5-Year P&L · 15% annual growth assumption post Y6 · Milestones mapped
YearRevenue (₹)YoY GrowthEst. EBITDA (₹)Est. PAT (₹)Milestone
Y6 (FY32) — Base1,22,00,000+19.6%10,04,9744,97,427Phase 2 studio · ₹50L PAT target
Y7 (FY33)1,40,30,000+15.0%21,04,50011,22,400Franchise / licensing explore
Y8 (FY34)1,61,34,500+15.0%24,20,17512,90,760Regional expansion pilot
Y9 (FY35)1,85,54,675+15.0%27,83,20114,84,374Second studio launch
Y10 (FY36)2,13,37,876+15.0%32,00,68117,07,030Brand IP licensing
Y11 (FY37)2,45,38,557+15.0%36,80,78419,63,085Premium Kasuti brand India
Y12 (FY38)2,82,19,341+15.0%42,32,90122,57,547Online platform scale
Y13 (FY39)3,24,52,242+15.0%48,67,83625,96,179Export / global outreach
Y14 (FY40)3,73,20,078+15.0%55,98,01229,85,606Books / IP revenue surge
Y15 (FY41)4,29,18,090+15.0%64,37,71434,33,447₹5Cr+ annual revenue achieved
Sheet 10 · Analysis

Breakeven Analysis — Monthly & Annual

Fixed costs · Contribution margin · Break-even revenue · Monthly tracker
₹3,10,529
Monthly Breakeven Revenue
Fixed costs ÷ CM ratio. Must achieve ≈₹3.1L/mo to cover all fixed costs.
57.1%
Contribution Margin Ratio
Blended across 4 pillars. Every ₹100 of revenue contributes ₹57.08 toward fixed costs.
Month 5–6
Breakeven Month (Base Case)
Cumulative revenue exceeds cumulative fixed costs by Month 5–6 under the base plan.
Cost ItemMonthly (₹)Annual (₹)Notes
Step 1 — Total Monthly Fixed Costs (Y1)
Studio Rent40,0004,80,000West Bangalore studio
Poornima — Managing Partner Salary60,0007,20,000u/s 40(b) IT Act
Vanitha — Digital Partner Salary22,5002,70,000u/s 40(b) IT Act
Vaishnavi — Creative Partner Salary22,5002,70,000u/s 40(b) IT Act
Utilities — Electricity, Internet, Water8,00096,000Monthly services
CA Retainer & Compliance5,00060,000Accounting + GST
Insurance (₹45K/yr ÷ 12)3,75045,000Annual provision
Marketing Baseline6,00072,000Fixed monthly budget
Machine Maintenance Provision2,50030,000Monthly provision
LMS & Digital Tools2,00024,000Subscriptions
Miscellaneous Business Expenses5,00060,000Studio consumables
Total Monthly Fixed Costs1,77,25021,27,000
Step 2 — Variable Cost Structure by Pillar
Bespoke SewingCOGS 40%Rev Mix 26%Weighted VC: 10.4%
Embroidery ServicesCOGS 38%Rev Mix 27%Weighted VC: 10.3%
Fashion SchoolCOGS 18%Rev Mix 20%Weighted VC: 3.6%
Supplies StoreCOGS 58%Rev Mix 27%Weighted VC: 15.7%
Packaging (all pillars)COGS 3%Rev Mix 100%Weighted VC: 3.0%
Blended Variable Cost Ratio42.92%
Contribution Margin Ratio (1 − VC%)57.08%
Step 3 — Breakeven Calculation
Monthly Break-Even Revenue₹3,10,529Fixed Costs ÷ CM Ratio
Annual Break-Even Revenue₹37,26,349Monthly × 12
Y1 Revenue Target vs Annual Breakeven₹42,00,000 vs ₹37,26,349Buffer: ₹4,73,651 above breakeven (base case)
Sheet 11 · Planning

Scenario Analysis — Conservative / Base / Optimistic

3-partner studio · Year 1 & 5-year view · Probability-weighted planning
Scenario A
Conservative
Probability: 20%
Y1 Revenue₹25,00,000
EBITDA(₹7,95,500)
EBITDA Margin−31.8%
Breakeven MonthMonth 11–12
Cash Reserve Y-End~₹1.0L
Y5 Revenue Est.₹70,00,000
Scenario B — Plan
Base Case
Probability: 60%
Y1 Revenue₹42,00,000
EBITDA₹2,67,000
EBITDA Margin+6.4%
Breakeven MonthMonth 5–6
Cash Reserve Y-End~₹4.0L
Y5 Revenue Est.₹1,02,00,000
Scenario C
Optimistic
Probability: 20%
Y1 Revenue₹50,00,000
EBITDA₹7,67,000
EBITDA Margin+15.3%
Breakeven MonthMonth 3–4
Cash Reserve Y-End~₹9.5L
Y5 Revenue Est.₹1,25,00,000

YearConservative RevenueBase RevenueOptimistic RevenueBase PATMilestone
Y1 (FY27)25,00,00042,00,00050,00,000—Studio launch, 4 pillars
Y2 (FY28)35,00,00054,00,00065,00,000—Online + LMS live
Y3 (FY29)45,00,00066,00,00080,00,000—Bridal pilot, 2nd assistant
Y4 (FY30)55,00,00084,00,0001,00,00,000—LLP conversion, bank loan
Y5 (FY31)70,00,0001,02,00,0001,25,00,0002,07,396Cross ₹1Cr annual revenue
Y6 (FY32)85,00,0001,22,00,0001,50,00,0004,97,427Phase 2 studio
Sheet 13 · Asset Register

Asset Register & Depreciation Schedule

WDV = Written Down Value (IT Act) · SLM = Straight Line · 21 assets individually listed
AssetRateOpening ValueY1 DeprY1 NBVY2 DeprY2 NBVY3 DeprY3 NBVMethod
A. Plant & Machinery — WDV 15%
CAD Machine — Fortever XL 12-needle15%6,45,00096,7505,48,25082,2384,66,01269,9023,96,110WDV
Ralson Frame Machine15%22,0003,30018,7002,80515,8952,38413,511WDV
Industrial Sewing Machine — Usha15%45,0006,75038,2505,73832,5124,87727,635WDV
Overlock Machine15%22,0003,30018,7002,80515,8952,38413,511WDV
Fucen Sewing Machine15%18,0002,70015,3002,29513,0051,95111,054WDV
Merit Domestic Machine15%5,2507884,4626693,7935693,224WDV
Spare Domestic Machine15%5,2507884,4626693,7935693,224WDV
Steam Press & Finishing Equipment15%20,0003,00017,0002,55014,4502,16812,282WDV
New Industrial Machine 1 (Vanitha capital)15%25,0003,75021,2503,18818,0622,70915,353WDV
New Industrial Machine 2 (Vanitha capital)15%25,0003,75021,2503,18818,0622,70915,353WDV
Sub-total Plant & Machinery8,32,5001,24,8767,07,6241,06,1456,01,47990,2225,11,257
B. Technology Equipment — WDV 15%
Sony Alpha 58 Camera + Lens15%35,0005,25029,7504,46225,2883,79321,495WDV
Canon Handycam + Accessories15%18,0002,70015,3002,29513,0051,95111,054WDV
Printers x2 + UPS25%25,0006,25018,7504,68814,0623,51610,546WDV
Other Tech (cables, accessories)25%10,0002,5007,5001,8755,6251,4064,219WDV
Sub-total Technology88,00016,70071,30013,32057,98010,66647,314
C. Furniture & Fixtures — WDV 10%
Cutting Tables x210%16,0001,60014,4001,44012,9601,29611,664WDV
Almirahs x210%12,0001,20010,8001,0809,7209728,748WDV
Display Racks + Mannequins (10)10%60,0006,00054,0005,40048,6004,86043,740WDV
Embroidery Frames & Hoops25%8,0002,0006,0001,5004,5001,1253,375WDV
Ring Light + Tripod + Photo Accessories25%12,0003,0009,0002,2506,7501,6885,062WDV
Furniture — Classroom Tables & Chairs10%52,4005,24047,1604,71642,4444,24438,200WDV
Sub-total Furniture & Fixtures1,60,40019,0401,41,36016,3861,24,97414,1851,10,789
D. Intangibles & Software — SLM 20%
Studio Fit-out — Partition, Lighting, Display20% SLM1,50,00030,0001,20,00030,00090,00030,00060,000SLM · 5-yr lease
Wilcom Embroidery Software 4.5e (licence)20% SLM1,15,00023,00092,00023,00069,00023,00046,000SLM · Renew Y5-6
Course Curriculum & IP (26+ courses)20% SLM2,00,00040,0001,60,00040,0001,20,00040,00080,000SLM · Continuously updated
Embroidery Design Library (machine files)20% SLM1,50,00030,0001,20,00030,00090,00030,00060,000SLM · Machine emb files
Pattern Library — Indian & Western wear20% SLM80,00016,00064,00016,00048,00016,00032,000SLM · Growing library
Website & Digital Assets (dreamsanddesigns.in)20% SLM60,00012,00048,00012,00036,00012,00024,000SLM
Sub-total Intangibles & Software7,55,0001,51,0006,04,0001,51,0004,53,0001,51,0003,02,000
Grand Total — All Assets18,35,9003,11,61615,24,2842,86,85112,37,4332,66,0739,71,360
Note: New assets added mid-year claim 50% depreciation in year of addition (half-year convention). Unabsorbed depreciation carried forward indefinitely.
Sheet 14 · Software & Digital

Software & Online Services Register

All subscriptions, licences, digital services · Renewal calendar · GST treatment
Service / SoftwareCategoryY1 AnnualY2 AnnualY3 AnnualBillingGST?Renew ByNotes / Action
A. Owned Licences (Capitalised — in Asset Register)
Wilcom Embroidery Software 4.5eDesign SWCapital item₹50K renewal Y5-6₹50K renewalOne-time18%Y5-Y6Renewal ≈₹50K. Already in CAPEX plan.
dreamsanddesigns.in DomainDomain1,5001,5001,500Annual18%Mar each yearAuto-renew. Budget ₹1,500/yr.
Website HostingHosting6,0006,5007,000Annual18%Mar each yearDreamHost / GoDaddy. Check SSL renewal.
B. Monthly Subscriptions (Expensed — not capitalised)
Teachable (LMS — course hosting)LMS12,00014,40016,800Monthly18%Rolling~₹1K/mo. Upgrade plan as students scale.
Gumroad (digital products)Digital Sales0 + 10% fee0 + 10% fee0 + 10% feePer sale—RollingNo fixed fee. 10% commission → treat as COGS.
Shopify Basic (supplies store)E-commerce24,00024,00036,000Annual18% RCMMar₹2K/mo. Shopify = foreign → RCM applies.
Meta / Instagram Paid AdsMarketing36,00060,00084,000Monthly18% RCMRollingForeign platform → self-pay RCM, claim ITC.
Google Ads + SEO ToolsMarketing12,00018,00024,000Monthly18% RCMRollingGoogle Ads = foreign → RCM applies.
Canva Pro (social content, design)Design4,8004,8004,800Annual18%Apr₹400/mo. Shared across 3 partners.
Adobe Lightroom / PhotoshopPhotography3,6003,6003,600Annual18%Apr₹300/mo for product photo editing.
Zoho Books / QuickBooks (accounting)Accounting6,0006,0007,200Annual18%AprIntegrates GST; reduces CA workload.
Google Workspace (email, drive)Productivity3,6003,6003,600Annual18% RCMApr₹300/mo. 3 users (partners).
Razorpay (payment gateway)Payments0 + 2% txn0 + 2% txn0 + 2% txnPer txn18% on feeRolling2% per transaction. Record as COGS/sales expense.
WhatsApp Business APICRM—3,6006,000Monthly18%From Y2Student batch management & enquiries.
Mailchimp / Brevo (email mktg)Marketing—3,6006,000Monthly18%From Y2Course batch announcements, promotions.
Zoom (online classes — free Y1)Conferencing—4,8004,800Annual18%From Y2Free tier Y1; upgrade when online courses active.
Total Fixed Subscriptions (₹/year — excl. % fee services)1,02,0001,42,8001,96,800
C. GST Compliance — Subscriptions
Indian services (Zoho, Canva if Indian invoiced)18% charged directly · Claim ITC on purchase — normal input credit
Foreign services (Shopify, Teachable, Google, Meta)18% Reverse Charge Mechanism (RCM) · Self-pay GST in GSTR-3B; then claim same amount as ITC
GST registration triggerMandatory when revenue >₹20L · Register before crossing threshold. Composite until ₹20L.
Monthly filingGSTR-1 (outward) + GSTR-3B (summary) · File by 11th and 20th of following month
Sheet 17 · Balance Sheet Format

Fixed Asset Schedule — Gross Block to Net Book Value

Gross Block · Additions · Accumulated Depreciation · Net Book Value · Y1 to Y6
LineY1 (FY27)Y2 (FY28)Y3 (FY29)Y4 (FY30)Y5 (FY31)Y6 (FY32)
Plant & Machinery (WDV 15%)
Gross Block — Opening16,12,50016,12,50016,62,50018,12,50020,12,50023,12,500
Additions—50,0001,50,0002,00,0003,00,0002,00,000
Gross Block — Closing16,12,50016,62,50018,12,50020,12,50023,12,50025,12,500
Depreciation Charge2,41,8752,09,3441,92,9421,90,2511,99,2132,06,831
Accumulated Depreciation2,41,8754,51,2196,44,1618,34,41210,33,62512,40,456
Net Book Value13,70,62512,11,28111,68,33911,78,08812,78,87512,72,044
Technology Equipment (WDV 15%)
Gross Block — Opening2,69,0002,69,0002,69,0002,69,0003,19,0003,69,000
Additions———50,00050,000—
Gross Block — Closing2,69,0002,69,0002,69,0003,19,0003,69,0003,69,000
Depreciation Charge40,35034,29829,15328,53031,75030,738
Net Book Value2,28,6501,94,3521,65,1991,86,6692,04,9191,74,181
Furniture & Fixtures (WDV 10%)
Gross Block — Opening2,52,4002,52,4002,52,4003,02,4004,02,4004,02,400
Additions——50,0001,00,000—50,000
Gross Block — Closing2,52,4002,52,4003,02,4004,02,4004,02,4004,52,400
Depreciation Charge25,24022,71622,94428,15030,33529,802
Net Book Value2,27,1602,04,4442,31,5003,03,3502,73,0152,93,213
Studio Fit-out (SLM 20%)
Gross Block — Closing1,50,0001,50,0002,50,0004,50,0009,50,00012,50,000
Depreciation Charge30,00030,00050,00090,0001,90,0002,50,000
Net Book Value1,20,00090,0001,40,0002,50,0005,60,0006,10,000
Wilcom Software Licence (SLM 20%)
Gross Block — Closing1,15,0001,15,0001,15,0001,15,0001,65,0001,65,000
Depreciation Charge23,00023,00023,00023,00033,00033,000
Net Book Value92,00069,00046,00023,00040,0007,000
IP & Digital Assets (SLM 20%)
Gross Block — Closing4,90,0005,40,0005,90,0006,40,0006,90,0007,40,000
Depreciation Charge98,0001,08,0001,18,0001,28,0001,38,0001,48,000
Net Book Value3,92,0003,34,0002,66,0001,88,0001,00,0002,000
Total NBV — All Assets (Balance Sheet)24,30,43521,03,07720,17,03821,29,10724,56,80923,58,438
Sheet 15 · Investment

Capital Expenditure Plan (Y1 – Y6)

All new spending on machinery, equipment, online, expansion, wings, legal & bank loan
CategoryY1 (FY27)Y2 (FY28)Y3 (FY29)Y4 (FY30)Y5 (FY31)Y6 (FY32)5-Yr TotalNotes
A. Machinery & Equipment
Machine Servicing & Annual Maintenance30,00030,00030,00030,00030,00035,0001,85,000Annual service: CAD ₹15K + Industrial ₹10K + Other ₹5K
Equipment Replacement — Domestic to Industrial—50,0001,50,0002,00,000——4,00,000Replace Merit/Fucen with industrial; upgrade overlock Y3
New Equipment — Embroidery/Stitching (Y5 upgrade)————3,00,0002,00,0005,00,000Second CAD machine or high-speed industrial Y5
Repair & Refurbishment of Existing Machines—20,00020,00030,00030,00035,0001,35,000CAD machine head replacement, motor overhauls
Sub-total Machinery & Equipment30,0001,00,0002,00,0002,60,0003,60,0002,70,00012,20,000
B. Online Presence & Technology
LMS Platform Upgrade (Teachable → custom Y4)———80,000——80,000Custom LMS if student base >200/year
Shopify + Website Redesign——30,000—50,000—80,000Redesign Y3 for bridal + supply store; Y5 for scale
SEO + Google Ads Infrastructure12,00024,00030,00040,00050,00060,0002,16,000Annual spend on organic + paid digital growth
Social Media Content Production12,00024,00030,00040,00050,00060,0002,16,000Reels, shoots, behind-the-scenes
Software Licences & Annual Renewals10,00010,00015,00020,00075,00030,0001,60,000Wilcom renewal ₹50K in Y5; other annual licences
Sub-total Online & Technology34,00058,0001,05,0001,80,0002,25,0001,50,0007,52,000
C. Studio Expansion & Fit-out
Phase 2 Studio — Additional Space / New Location——1,00,0002,00,0005,00,0003,00,00011,00,000Y3 = planning + deposit; Y4 = fit-out; Y5 = launch
Bridal Lounge Setup (dedicated consultation space)———1,00,000——1,00,000Bridal wing requires separate appointment lounge
Classroom Equipment (additional tables, mirrors, fixtures)——50,000—50,000—1,00,000Expanding student capacity
Photography Studio Corner (backdrop, lights)—20,000—20,000——40,000In-house product + bridal shoot capability
Sub-total Studio Expansion—20,0001,50,0003,20,0005,50,0003,00,00013,40,000
D. New Wing Pilots (Kasuti, Bridal, Books)
Kasuti Heritage Studio — pilot sampling + materials—35,00050,00080,0001,00,0001,20,0003,85,000First 10 products Y2; launch collection Y3; scale Y4+
Bridal Trousseau Collection — design + samples——60,0001,00,0001,20,0001,50,0004,30,0003 sample sets Y3; active sales Y4+
Books & Publications — manuscript + print—21,00020,50035,000——76,500Book 1 Y2-Y3; Book 2 Y4
D&D Express — marketing + booking system——8,00010,00010,00010,00038,000Uses existing equipment and capacity
Sub-total Wing Pilots—56,0001,38,5002,25,0002,30,0002,80,0009,29,500
E. Legal Transition & Compliance
Partnership Registration + CA + Trademark (2 classes)50,000—————50,000Y1 only — one-time setup costs
LLP Conversion (MCA filing + CA + Deed)—25,00025,000———50,000Y2-Y3 planning + Y3 conversion
Additional Trademark Classes (Kasuti brand, Book titles)——10,00010,000——20,000Protect new IP as wings launch
GST Registration & Initial Compliance Setup—5,000————5,000When revenue crosses ₹20L threshold
Sub-total Legal & Compliance50,00030,00035,00010,000——1,25,000
Grand Total Annual CAPEX1,14,0002,64,0006,28,5009,95,00013,65,00010,00,00043,66,500
Sheet 16 · Debt Schedule

Bank Loan Amortisation Schedule

₹10,00,000 · 12% p.a. · 36 EMIs · Starts April 2030 (Y4) · Collateral: CAD + Machines
₹10L
Loan Amount
12%
Annual Interest Rate
₹33,214
Monthly EMI (₹)
36
Months Tenure
₹1,95,704
Total Interest Paid
₹11,95,704
Total Amount Repaid
Month #DateOpening BalanceEMI PaidInterest PortionPrincipal PortionClosing BalanceYear
Y4 / FY30 — Months 1–12
1Apr 203010,00,00033,21410,00023,2149,76,786Y4/FY30
2May 20309,76,78633,2149,76823,4469,53,340Y4/FY30
3Jun 20309,53,34033,2149,53323,6819,29,659Y4/FY30
4Jul 20309,29,65933,2149,29723,9179,05,742Y4/FY30
5Aug 20309,05,74233,2149,05724,1578,81,585Y4/FY30
6Sep 20308,81,58533,2148,81624,3988,57,187Y4/FY30
7Oct 20308,57,18733,2148,57224,6428,32,545Y4/FY30
8Nov 20308,32,54533,2148,32524,8898,07,656Y4/FY30
9Dec 20308,07,65633,2148,07725,1377,82,519Y4/FY30
10Jan 20317,82,51933,2147,82525,3897,57,130Y4/FY30
11Feb 20317,57,13033,2147,57125,6437,31,487Y4/FY30
12Mar 20317,31,48733,2147,31525,8997,05,588Y4/FY30
Y5 / FY31 — Months 13–24
13Apr 20317,05,58833,2147,05626,1586,79,430Y5/FY31
14May 20316,79,43033,2146,79426,4206,53,010Y5/FY31
15Jun 20316,53,01033,2146,53026,6846,26,326Y5/FY31
16Jul 20316,26,32633,2146,26326,9515,99,375Y5/FY31
17Aug 20315,99,37533,2145,99427,2205,72,155Y5/FY31
18Sep 20315,72,15533,2145,72227,4925,44,663Y5/FY31
19Oct 20315,44,66333,2145,44727,7675,16,896Y5/FY31
20Nov 20315,16,89633,2145,16928,0454,88,851Y5/FY31
21Dec 20314,88,85133,2144,88928,3254,60,526Y5/FY31
22Jan 20324,60,52633,2144,60528,6094,31,917Y5/FY31
23Feb 20324,31,91733,2144,31928,8954,03,022Y5/FY31
24Mar 20324,03,02233,2144,03029,1843,73,838Y5/FY31
Y6 / FY32 — Months 25–36
25Apr 20323,73,83833,2143,73829,4763,44,362Y6/FY32
26May 20323,44,36233,2143,44429,7703,14,592Y6/FY32
27Jun 20323,14,59233,2143,14630,0682,84,524Y6/FY32
28Jul 20322,84,52433,2142,84530,3692,54,155Y6/FY32
29Aug 20322,54,15533,2142,54230,6722,23,483Y6/FY32
30Sep 20322,23,48333,2142,23530,9791,92,504Y6/FY32
31Oct 20321,92,50433,2141,92531,2891,61,215Y6/FY32
32Nov 20321,61,21533,2141,61231,6021,29,613Y6/FY32
33Dec 20321,29,61333,2141,29631,91897,695Y6/FY32
34Jan 203397,69533,21497732,23765,458Y6/FY32
35Feb 203365,45833,21465532,55932,899Y6/FY32
36Mar 203332,89933,21432932,88514Y6/FY32
Annual Summary — Financial Statement Impact
Y4 (FY30)3,98,5681,04,1562,94,4127,05,588Finance Cost (below EBIT) · Non-Current: ₹3,73,838 · Current: ₹3,31,750
Y5 (FY31)3,98,56866,8183,31,7503,73,838Finance Cost (below EBIT) · Non-Current: ₹14 · Current: ₹3,73,824
Y6 (FY32)3,98,56824,7443,73,82414Fully repaid · Finance Cost (below EBIT)
Sheet 18 · HR & Compensation

Salary Escalation Schedule

Partners: 18% raise · Staff: 8% raise · Effective April 1 each year on completion of year
Staff MemberY1 (FY27)Y2 (FY28)Y3 (FY29)Y4 (FY30)Y5 (FY31)Y6 (FY32)Raise6-Yr TotalNotes
A. Partners — 18% Annual Raise (April 1 each year)
Poornima — Managing Partner60,00070,80083,54498,5821,16,3271,37,26618%67,98,228Monthly. Y1 base = ₹60,000. Annual = ₹7,20,000.
Vanitha — Digital Partner22,50026,55031,32936,96843,62251,47418%25,49,316Monthly. Y1 base = ₹22,500. Annual = ₹2,70,000.
Vaishnavi — Creative Partner22,50026,55031,32936,96843,62251,47418%25,49,316Monthly. Y1 base = ₹22,500. Annual = ₹2,70,000.
Total Monthly Partner Salary1,05,0001,23,9001,46,2021,72,5182,03,5712,40,214
Annual Partner Remuneration12,60,00014,86,80017,54,42420,70,21624,42,85228,82,568
B. Non-Partner Staff — 8% Annual Raise
Studio Assistant 190,0001,94,4002,09,9522,26,7482,44,8882,64,4798%12,30,467Hired Month 7 Y1 (6 months). Full-time Y2+.
Studio Assistant 2——1,80,0001,94,4002,09,9522,26,7488%8,11,100Added from Y3. Same base as Asst 1.
Senior Instructor———3,60,0003,88,8004,19,9048%11,68,704Added Y4 for bridal wing. ₹30K/mo base.
Total Annual Staff Cost90,0001,94,4003,89,9527,81,1488,43,6409,11,131
C. Increment Schedule & Review Dates
March 2027 → Effective April 1, 202718% partner raise · 8% staff raise · First annual review. Document in letter. Update salary register.
March 2028 → Effective April 1, 202818% partner raise · 8% staff raise · Review if revenue below ₹54L — can defer staff raise if needed.
March 2029 → Effective April 1, 202918% partner raise · 8% staff raise · LLP conversion may change partner remuneration structure.
March 2030 → Effective April 1, 203018% partner raise · 8% staff raise · Consider higher raise if Y4 targets (₹84L) are met. Board resolution.
March 2031 → Effective April 1, 203118% partner raise · 8% staff raise · Benchmark against market rates for fashion instructors in Bangalore.
Sheet 12 · Partner Economics

Partner Returns Schedule — Salary + Profit Share + Incentives

18% annual raise · Profit shares 30/50/20 · Incentives at industry standards
ItemY1 (FY27)Y2 (FY28)Y3 (FY29)Y4 (FY30)Y5 (FY31)Y6 (FY32)6-Yr Total
A. Annual Salary (18% raise each April 1)
Poornima — Managing Partner (30%)7,20,0008,49,60010,02,52811,82,98313,95,92016,47,18667,98,217
Vanitha — Digital Partner (50%)2,70,0003,18,6003,75,9484,43,6195,23,4706,17,69525,49,332
Vaishnavi — Creative Partner (20%)2,70,0003,18,6003,75,9484,43,6195,23,4706,17,69525,49,332
Total Annual Partner Salaries12,60,00014,86,80017,54,42420,70,22124,42,86028,82,576
B. Annual Profit Distribution (30/50/20 of PAT)
Estimated PAT (ref: 5-Year P&L)————2,07,3964,97,427
Poornima — 30% of PAT————62,2191,49,228
Vanitha — 50% of PAT————1,03,6982,48,714
Vaishnavi — 20% of PAT————41,47999,485
C. Total Partner Earnings (Salary + Profit Share)
Poornima — Total Earnings7,20,0008,49,60010,02,52811,82,98314,58,13917,96,414
Vanitha — Total Earnings2,70,0003,18,6003,75,9484,43,6196,27,1688,66,409
Vaishnavi — Total Earnings2,70,0003,18,6003,75,9484,43,6195,64,9497,17,180
D. Incentives & Bonuses (Annual indicative, ₹)
Performance Bonus (>110% target → 5% excess, split 30/50/20)—50,0001,00,0001,50,0002,50,0003,50,000Trigger: 5% of excess revenue over 110% target
Festive Bonus — all 3 partners (1 month each, Diwali + Ugadi)2,10,0002,47,8002,92,4043,45,0364,07,1424,80,4282 months salary each year
Online Revenue Bonus — Vaishnavi (3% digital rev > ₹1L/mo)—36,00060,00090,0001,20,0001,50,0003% of digital/online monthly revenue
Bridal Season Incentive (2% excess Oct–Feb rev)—40,00080,0001,20,0002,00,0002,80,0002% of excess bespoke+emb during wedding season
Student Referral Bonus — staff (₹500 per enrolled)—12,00024,00036,00048,00060,000₹500 per enrolled student referred by staff
Total Incentives (Annual)2,10,0003,85,8005,56,4047,41,03610,25,14213,20,428
Sheet 19 · New Ventures

New Ventures & Wing Pilots — Investment & Revenue Plan

Kasuti Heritage Studio · Bridal Trousseau · Books & Publications · D&D Express
Wing 1
Kasuti Heritage Studio
Reviving Karnataka's Kasuti embroidery as a luxury product line. Handcrafted pieces, workshop series, Etsy/Gumroad, B2C.
6-Year Investment₹2,23,500
6-Year Revenue Forecast₹14,00,000
Launch YearY2 — Etsy pilot + workshops
Y6 Run Rate₹6,00,000/yr
Key Trigger10 products Y2 → scale Y4+
Wing 2
Bridal Trousseau
Curated 6-piece bridal sets (Kasuti emb + bespoke stitching). Premium ₹15K–₹35K per set. Wedding season focus Oct–Feb.
6-Year Investment₹6,20,000
6-Year Revenue Forecast₹21,40,000
Launch YearY3 — 3-5 orders @ ₹20K avg
Y6 Run Rate₹10,00,000/yr
Key Trigger3 sample sets Y3 → 15-20 orders Y4+
Wing 3
Books & Publications
Poornima's instructional books on Kasuti + fashion. Self-published via Amazon KDP (PDF) + print runs. Passive income stream.
6-Year Investment₹78,500
6-Year Revenue Forecast₹3,00,000
Book 1 TimelineWrite Y2 · Publish Y3 (Kasuti Basics)
Book 2 TimelineAdvanced Embroidery Y4
Pricing₹400-600/copy physical · ₹299 PDF
Wing 4
D&D Express
24-48 hour premium stitching/embroidery. 40-60% surcharge. Uses existing capacity in off-peak hours. Minimal extra investment.
6-Year Investment₹28,000
6-Year Revenue Forecast₹34,56,000
Y1 Revenue₹3,00,000 (in Pillar 1/2)
Y6 Run Rate₹9,60,000/yr
NoteAlready in Pillar 1/2. Track separately.
ItemY1 (FY27)Y2 (FY28)Y3 (FY29)Y4 (FY30)Y5 (FY31)Y6 (FY32)6-Yr Total
Investment Required (₹)
Kasuti Heritage Studio—28,00070,50090,00015,00020,0002,23,500
Bridal Trousseau Collection——80,0001,10,0001,90,0002,40,0006,20,000
Books & Publications—18,00025,50035,000——78,500
D&D Express—8,0005,0005,0005,0005,00028,000
Total Wing Investment—54,0001,81,0002,40,0002,10,0002,65,0009,50,000
Revenue Forecast (₹)
Kasuti Heritage Studio—30,0001,20,0002,50,0004,00,0006,00,00014,00,000
Bridal Trousseau Collection——90,0003,50,0007,00,00010,00,00021,40,000
Books & Publications——30,00060,00090,0001,20,0003,00,000
D&D Express3,00,0003,60,0004,56,0006,00,0007,80,0009,60,00034,56,000
Total Wing Revenue3,00,0003,90,0006,96,00012,60,00019,70,00026,80,00072,96,000
Sheet 20 · Performance Monitoring

Monthly KPI Tracker — Year 1 (Plan vs Actual)

Yellow cells = enter actual figures monthly · Variance auto-calculated · All amounts ₹
Plan Actual (enter monthly) Variance
KPIApr'26May'26Jun'26Jul'26Aug'26Sep'26Oct'26Nov'26Dec'26Jan'27Feb'27Mar'27Y1 Plan
A. Revenue KPIs (₹)
Fashion School Revenue
Plan28,80936,89544,98252,05859,63966,20966,71594,51398,55695,52398,05198,0518,40,001
Actual →Enter monthly actuals here—
Bespoke Sewing Revenue
Plan37,45147,96458,47767,67577,53186,07286,7291,22,8661,28,1231,24,1811,27,4661,27,46610,92,001
Actual →Enter monthly actuals here—
Embroidery Revenue
Plan38,89249,80960,72670,27880,51389,38390,0651,27,5921,33,0511,28,9571,32,3681,32,36811,34,002
Actual →Enter monthly actuals here—
Supplies Store Revenue
Plan38,89249,80960,72670,27880,51389,38390,0651,27,5921,33,0511,28,9571,32,3681,32,36811,34,002
Actual →Enter monthly actuals here—
Total Revenue — Plan1,44,0431,84,4772,24,9102,60,2892,98,1953,31,0473,33,5744,72,5634,92,7804,77,6174,90,2534,90,25342,00,001
B. Cost & Profitability KPIs (₹)
COGS (blended 37.5%) — Plan54,01669,17984,34197,6081,11,8231,24,1431,25,0901,77,2111,84,7921,79,1061,83,8451,83,84515,74,999
Gross Profit — Plan90,0271,15,2981,40,5691,62,6811,86,3722,06,9042,08,4842,95,3523,07,9872,98,5113,06,4083,06,40826,25,001
Total Fixed Costs — Plan1,77,2501,77,2501,77,2501,77,2501,77,2501,77,2501,92,2501,92,2501,92,2501,92,2501,92,2501,92,25022,17,000
EBITDA — Plan (87,223)(61,952)(36,681)(14,569) 9,12229,65431,234 1,18,1021,30,7371,21,2611,29,1581,29,158 4,98,001
C. Operational KPIs (Count)
Students Enrolled (month) — Plan6810111213142021202121177
Actual →Enter monthly actuals here—
Bespoke Orders — Plan152024283235365052515252447
Actual →Enter monthly actuals here—
Embroidery Orders — Plan81013151719202829282929245
Actual →Enter monthly actuals here—
New Course Enquiries — Plan101417202225263638363737318
Actual →Enter monthly actuals here—
D. Cash KPIs (₹)
Opening Cash Balance — Plan3,80,0003,80,0002,04,9351,05,92827,978(31,547)(81,330)(1,14,003)(1,60,361)(1,39,333)(1,02,776)(69,116)
Net Cash Change — Plan (1,75,065)(99,007)(77,950)(59,525) (49,783)(32,673)(46,358) 21,02836,55733,66040,24130,241 (3,78,634)
Closing Cash Balance — Plan 2,04,9351,05,92827,978 (31,547)(81,330)(1,14,003) (1,60,361)(1,39,333)(1,02,776) (69,116)(28,875) 1,366 1,366
Quick Health Check (auto-calculated from actuals)
Revenue on track? → Calculate: Actual ÷ Plan Y1-to-date · EBITDA positive months so far → Count EBITDA actual rows > 0 · Cash safe? (no ⚠ warnings) → See Monthly Cash Flow sheet, row 29