On this page · 4 sections
What is assumed?
| Input | Value | Basis |
|---|---|---|
| Monthly price per customer | €79 | Synthetic pricing hypothesis; no purchase commitments. |
| Monthly delivery cost per customer | €19 | Synthetic assumption, not measured. |
| Acquisition cost per customer | €240 | Synthetic assumption; no campaign was run. |
| Paying customers per month | Unknown | No supported customer volume. |
| Fixed operating costs and available capital | Unknown | No supported cost or capital figures. |
What can be calculated?
€79 − €19 = €60 monthly contribution per customer before other costs.
€240 ÷ €60 = 4 months of simple acquisition payback. This assumes that contribution continues unchanged.
Gross margin under those same assumptions is 75.95% (rounded for reading). This is not the operating profit margin. Full-precision values are in the economic data.
What cannot be calculated?
Customer volume, fixed operating costs and capital remain unknown. Revenue, operating result, burn and runway are not calculated; missing inputs have not become zero. No supported revenue forecast or cash plan is available.
Limitations
- Fictional example — not validated research. The business, notes and economic assumptions are synthetic teaching material. No buyer interviews, live market research, paid pilots or funding results are established here.
- Demand, churn and customer retention are unknown. Simple payback assumes the same contribution every month and cannot establish viability or fundraising readiness.
- Missing inputs remain unknown. No default capital, pricing, cost, or volume has been inserted.
- Proposed inputs are hypotheses. This scenario excludes unmodeled taxes, working-capital timing, churn, acquisition cadence, and founder opportunity cost; it is not a forecast.
The subscription model uses one paying customer per month as its unit. These are conditional calculations; they cannot establish that buyers will pay, that acquisition cost is achievable, or that the business is viable.