COGS includes: oil (FOB Casablanca), bottle + closure, label (FNSKU at source), carton, ONSSA docs, ocean freight, origin charges, drayage, 3PL receive + FBA prep, inbound freight to FBA. Quality testing allocation additional.
| Revenue | |
| Retail price | — |
| Amazon Fees | |
| Referral fee (15%) | — |
| FBA fulfillment fee | — |
| FBA storage (allocated) | −$0.30 |
| Net to seller after Amazon | — |
| Variable Costs | |
| COGS landed (oil · bottle · freight · 3PL) | — |
| PPC / ad spend | — |
| Contribution margin / unit | — |
| Fixed Operating Costs (allocated) | |
| Fixed OpEx / unit (annual OpEx ÷ units) | — |
| Net contribution / unit | — |
Capital deployed by the founder between 2024 and April 2026, prior to external fundraising. Business reached operational readiness on self-funded capital only.
Seed capital funds the proof-of-concept shipment, Year 1 inventory, Amazon launch activation, compliance registrations, and working capital buffer. No fixed overhead, no salaries.
Duty advantage (MAFTA HTS 1509.10.4000): $0 import duty vs. 3.4¢/kg + 10% ad valorem for EU competitors. Structural saving of $0.30–0.50/unit at equivalent FOB pricing. This is a non-obvious permanent cost advantage that does not require negotiation — it is encoded in treaty law.
Adjust each line to model different scenarios. These totals feed directly into the Unit Economics tab (fixed cost allocated per unit) and the Year 1 P&L tab.
At 4,000 units: $12.25/unit allocated. Reduce unit count on the Unit Economics tab to see how under-performance amplifies fixed cost dilution.
| Units sold | 4,000 |
| Fixed OpEx total | $49,000 |
| Fixed cost / unit | $12.25 |
| At 8,000 units (Year 2) | $6.13 |
| SKU | 0.5L |
| Retail price | $26.00 |
| Units sold (Year 1) | 4,000 |
| COGS landed / unit | $8.40 |
| FBA fulfillment fee | $3.31 |
| ACoS (PPC %) | 13% |
| Fixed OpEx (excl. PPC) | $49,000 |
| Line Item | Per Unit | Year 1 Total |
|---|---|---|
| Revenue | ||
| Gross revenue | — | — |
| Amazon Fees | ||
| Referral fee (15%) | — | — |
| FBA fulfillment fee | — | — |
| FBA storage (allocated) | −$0.30 | — |
| Net revenue to seller | — | — |
| Cost of Goods Sold | ||
| COGS landed | — | — |
| Gross profit | — | — |
| Operating Expenses | ||
| PPC / ad spend | — | — |
| Brand & creative | — | −$8,000 |
| Travel & producer scouting | — | −$12,000 |
| QA & testing | — | −$8,000 |
| Personnel (founder + contractor) | — | −$12,000 |
| Technology & infrastructure | — | −$4,000 |
| Legal & compliance | — | −$5,000 |
| Total OpEx | — | — |
| EBITDA | — | — |
Year 1 EBITDA reflects brand-building and proof-of-concept investment. PPC ($36K), travel ($12K), and QA ($8K) are non-recurring at this intensity in Year 2+. Year 1 is optimized for ranking and supplier qualification — not profit. Break-even projected at early Year 2 (~8,200 cumulative units).