Sample portfolio
Sample financial model
A worked model for the fictional coffee business used elsewhere in this portfolio. Every figure is illustrative, and every assumption is stated.
This model was built for a fictional business to demonstrate structure. The figures are invented, labelled throughout, and must not be used as benchmarks for your own venture.
A real client's model uses their actual inputs. This sample uses invented inputs for a fictional business to show structure, clarity, and what you will receive.
1. Assumptions
Illustrative sample figures — fictional business.
| Assumption | Value | Unit | Basis |
|---|---|---|---|
| Average selling price | 110 | SAR per kg | Blended wholesale and retail |
| Month-12 volume | 1,600 | kg per month | Roaster capacity and demand |
| Year-1 volume | 11,500 | kg | Ramp from 600 kg/month |
| Cost of goods | 55% | % of revenue | Green coffee, packaging, freight |
| Rent | 20,000 | SAR per month | Quoted lease (sample) |
| Staff | 2 | FTE | Roaster and assistant |
| Staff cost | 30,000 | SAR per month | Loaded salary |
| Other fixed costs | 12,000 | SAR per month | Utilities, insurance, software |
| Total fixed costs | 62,000 | SAR per month | Sum of the above |
Break-even = fixed costs ÷ contribution per kg = 62,000 ÷ 49.50 = 1,253 kg per month, where contribution per kg is 110 − (110 × 55%) = 49.50.
2. Three-year profit and loss
Illustrative sample figures — fictional business.
| Line | Year 1 | Year 2 | Year 3 |
|---|---|---|---|
| Volume (kg) | 11,500 | 17,000 | 21,000 |
| Revenue (SAR) | 1,265,000 | 1,870,000 | 2,310,000 |
| Cost of goods (SAR) | 695,750 | 1,009,800 | 1,224,300 |
| Gross profit (SAR) | 569,250 | 860,200 | 1,085,700 |
| Gross margin % | 45% | 46% | 47% |
| Operating costs (SAR) | 744,000 | 800,000 | 850,000 |
| Net result (SAR) | (174,750) | 60,200 | 235,700 |
Check: revenue − cost of goods = gross profit; gross profit − operating costs = net result. The model is internally consistent.
3. Cash flow summary
Illustrative sample figures — fictional business.
| Quarter | Opening cash | Receipts | Payments | Closing cash |
|---|---|---|---|---|
| Q1 | 350,000 | 220,000 | 330,000 | 240,000 |
| Q2 | 240,000 | 300,000 | 330,000 | 210,000 |
| Q3 | 210,000 | 360,000 | 340,000 | 230,000 |
| Q4 | 230,000 | 380,000 | 310,000 | 300,000 |
Annual receipts of SAR 1,260,000 and payments of SAR 1,310,000 produce a closing balance of SAR 300,000 from an opening SAR 350,000. Cash dips in Q2 and Q3 as stock is built ahead of wholesale growth — the seasonality note in the full model explains the timing.
4. Break-even calculation
Illustrative sample figures — fictional business.
| Item | Value |
|---|---|
| Price per kg | SAR 110.00 |
| Variable cost per kg | SAR 60.50 |
| Contribution per kg | SAR 49.50 |
| Fixed costs per month | SAR 62,000 |
| Break-even volume | 1,253 kg per month |
| Break-even revenue | SAR 137,830 per month |
At the month-12 volume of 1,600 kg, contribution is SAR 79,200 against fixed costs of SAR 62,000 — a monthly operating profit of SAR 17,200 before financing costs.
5. Two funding scenarios
Structure comparison only. No outcome is promised or implied.
| Item | Bank loan | Equity |
|---|---|---|
| Amount | SAR 950,000 | SAR 1,200,000 |
| Cost | Interest and fees | Dilution of ownership |
| Repayment | Fixed instalments | No repayment; exit expected |
| Control | Retained | Shared |
| Covenants | Yes | Usually governance rights |
| Suitable when | Cash flow supports debt service | Growth requires patient capital |
Both scenarios use the same operating model. What changes is the cost of capital, the cash profile and the ownership structure — which is why the funding route should be decided before the plan's financial section is finalised.
6. What this demonstrates
- Assumptions first — every input visible, with a basis.
- Formulas in structure — revenue, margin and result reconcile at every level.
- Break-even derived — not asserted.
- Scenarios compared — structure and trade-offs, not promises.