Clothing Boutique input evidence register
45 financial inputs with their assumptions, calculation bases and cited sources.
Read the supported claim, observation period, geography and units together. A source access date records when it was consulted. A model assumption identifies a selected amount or target; a calculated result follows from those inputs and does not establish observed demand or a quoted opening budget.
Case updated October 8, 2026. These notes accompany the complete case methodology and source register.
Dataset use notice: no Creative Commons license or DOI is asserted. Referenced material remains subject to its publisher’s terms.
These notes explain the opening budget, annual forecast and calculator assumptions. Linked sources provide the support described in each note; they do not necessarily confirm the selected amounts. Check scenario assumptions against local quotes and operating records.
- Model assumption
Applies to: Total opening budget · Lower opening budget · Upper opening budget
Authored opening scopes, not measured U.S. averages. Base 138000 USD is the exact sum of eight uses. Low 85000 USD assumes approximately 800 sq ft already fitted: fit-out 18000, fixtures 6000, POS/security 4000, deposits/setup 6000, stock 22000, pre-opening 6000, reserve 18000 and contingency 5000. High 205000 USD assumes approximately 1300 sq ft with more installed work and deeper stock: 42000, 13000, 9000, 13000, 55000, 12000, 45000 and 16000 respectively. Low/high are alternative project scopes, not percentiles or identical businesses at different observed prices.
- Model assumption
Applies to: Retail refresh, lighting and fitting rooms
Selected 24000 USD: cosmetic retail refresh and lighting 14000, two simple fitting-room enclosures and mirrors 6000, signage/accessibility/installed finish allowance 4000. Existing lawful fitted premises assumed; no structural redevelopment. Coordinated landlord, contractor and permit quotes remain required.
- Model assumption
Applies to: Garment fixtures, counter and mirrors
Selected 8500 USD fixture/counter allowance: garment racks and rails 3000, tables/wall displays 2000, counter 1500, mirrors/seating/hangers 1000, freight/tax/assembly 1000. One vendor rack is 240.95 USD on access; it establishes standard-fixture availability only, not the installed bundle or assumed quantities.
- Model assumption
Applies to: POS, security and stock-control setup
Selected 6500 USD: POS/tablet/printer/scanner/tagging setup 2500, cameras/alarm 2500 and stock-data setup/training 1500. Hardware, subscriptions and integration inclusions require quotes; ongoing software is in recurring overhead.
- Model assumption
Applies to: Deposits, registration and professional setup
Selected 9000 USD: refundable lease/utility deposits 5000 and registration, professional, insurance-binding and lease-review setup 4000. Actual permits, deposit terms and legal/tax structure vary by jurisdiction; not a published fee schedule.
- Model assumption
Applies to: Opening clothing inventory at landed cost
Selected 36000 USD landed initial stock. Assortment sketch: 120 style/color combinations × five size positions × three units × 20 USD average landed cost = 1800 units. This is not a supplier quotation, uniform recommended size curve or the ongoing sold-category mix. Freight-in is included; acquisition cost remains inventory until sold and is not duplicated as opening-year expense.
- Model assumption
Applies to: Pre-opening labor, photography and launch
Selected 8500 USD pre-opening uses: paid training/receiving 4000, initial photography/listings 1500 and launch marketing 3000. These one-time items are separate from the normal annual paid roster and recurring marketing.
- Model assumption
Applies to: Operating and stock-payment cash reserve
Selected 34000 USD liquid reserve, separate from opening merchandise. Tested against the checked opening operating trough and an additional 18000 USD prepaid collection; a weaker-sales or lower-price case can need more. This is not a dated bank forecast or a claim of sufficient liquidity in every location.
- Model assumption
Applies to: Installed-work and opening contingency
Selected 11500 USD contingency for installed-work and opening uncertainty, separate from operating reserve. It is an authored allowance, not a measured probability or a substitute for coordinated quotes.
- Model assumption
Applies to: Revenue (Year 1)
Year-one net sales = round(68 USD/order × 22 mature completed orders/day × six days/week × 4.33 weeks/month × sum of first 12 ramp shares). Shares are 0.5, 0.6, 0.7, 0.8, 0.9 and seven full months, summing to 10.5. Orders include repeats once; selected basket averages 1.6 units at 42.50 USD net each. It is after markdowns/expected refunds and excludes sales tax. This is an authored launch path, not observed customer demand or the seller preview's annual total.
- Model assumption
Applies to: Sold clothing, stock losses, bags, return handling and payments (Year 1)
Round 54% of this year's whole-dollar net sales once. Selected variable pool: landed sold merchandise 49%, shrink/unsalable losses 1.5%, bags and incremental returns handling 0.5%, effective payments 3%. Product margin before these extra variable items differs from contribution. The 3% rounded payment allowance bridges 95% card use, an assumed 8% checkout sales tax, and a U.S. Free-plan card-present 2.6% + 0.15 USD fee; actual taxability, tender/plan and refunds require validation. Refunded selling value is already removed from revenue; salable returns reverse goods cost, while only unsalable loss enters the loss allowance. No repeated deduction of discounts, refunds or opening purchases.
- Model assumption
Applies to: Paid owner, retail staff, employer costs and relief (Year 1)
Selected 118000 USD annual economic payroll. Owner-manager 50000 for 40 paid hours/week; lead 24 hours/week × 20 USD/hour × 52 = 24960; associate 24 × 18 × 52 = 22464. Base 97424 × 1.13 selected employer-cost factor = 110089.12; rounded 110089 plus 7911 USD funded relief including its employer costs. Owner supplies 30 floor and ten buying/admin hours; staff add 48 floor hours, for 78 ordinary floor hours across 48 public hours. Employer allowance is not just FICA and the owner's legal treatment is entity-dependent. BLS national wages are context, not local offers.
- Model assumption
Applies to: Occupancy, systems, insurance, marketing and recurring upkeep (Year 1)
Selected 59600 USD annual recurring fixed overhead: occupancy 30000 (1000 sq ft × 30 USD/sq ft/year assumed all-in cash lease cost), utilities/connectivity 6000, insurance 3600, POS/stock software 3000, recurring marketing 7200, bookkeeping/professional support 4800, cleaning/security/upkeep 5000. Sum 59600. Not a local lease quote or national average. Confirm rent/CAM/tax inclusions to avoid double-counting; major replacement, depreciation, financing, income tax and distributions are separate.
- Model assumption
Applies to: Revenue (Year 2)
Years two through five each use round(68 USD/order × 22 completed orders/day × six days/week × 4.33 weeks/month × 12 months). Constant 2026 dollars; no inflation, growth or second location. The selected basket averages 1.6 units at 42.50 USD net each, after discounts/expected refunds and excluding sales tax. Current retail evidence supports the mechanism but not these demand inputs.
- Model assumption
Applies to: Sold clothing, stock losses, bags, return handling and payments (Year 2)
Round 54% of this year's whole-dollar net sales once. Selected variable pool: landed sold merchandise 49%, shrink/unsalable losses 1.5%, bags and incremental returns handling 0.5%, effective payments 3%. Product margin before these extra variable items differs from contribution. The 3% rounded payment allowance bridges 95% card use, an assumed 8% checkout sales tax, and a U.S. Free-plan card-present 2.6% + 0.15 USD fee; actual taxability, tender/plan and refunds require validation. Refunded selling value is already removed from revenue; salable returns reverse goods cost, while only unsalable loss enters the loss allowance. No repeated deduction of discounts, refunds or opening purchases.
- Model assumption
Applies to: Paid owner, retail staff, employer costs and relief (Year 2)
Selected 118000 USD annual economic payroll. Owner-manager 50000 for 40 paid hours/week; lead 24 hours/week × 20 USD/hour × 52 = 24960; associate 24 × 18 × 52 = 22464. Base 97424 × 1.13 selected employer-cost factor = 110089.12; rounded 110089 plus 7911 USD funded relief including its employer costs. Owner supplies 30 floor and ten buying/admin hours; staff add 48 floor hours, for 78 ordinary floor hours across 48 public hours. Employer allowance is not just FICA and the owner's legal treatment is entity-dependent. BLS national wages are context, not local offers.
- Model assumption
Applies to: Occupancy, systems, insurance, marketing and recurring upkeep (Year 2)
Selected 59600 USD annual recurring fixed overhead: occupancy 30000 (1000 sq ft × 30 USD/sq ft/year assumed all-in cash lease cost), utilities/connectivity 6000, insurance 3600, POS/stock software 3000, recurring marketing 7200, bookkeeping/professional support 4800, cleaning/security/upkeep 5000. Sum 59600. Not a local lease quote or national average. Confirm rent/CAM/tax inclusions to avoid double-counting; major replacement, depreciation, financing, income tax and distributions are separate.
- Model assumption
Applies to: Revenue (Year 3)
Years two through five each use round(68 USD/order × 22 completed orders/day × six days/week × 4.33 weeks/month × 12 months). Constant 2026 dollars; no inflation, growth or second location. The selected basket averages 1.6 units at 42.50 USD net each, after discounts/expected refunds and excluding sales tax. Current retail evidence supports the mechanism but not these demand inputs.
- Model assumption
Applies to: Sold clothing, stock losses, bags, return handling and payments (Year 3)
Round 54% of this year's whole-dollar net sales once. Selected variable pool: landed sold merchandise 49%, shrink/unsalable losses 1.5%, bags and incremental returns handling 0.5%, effective payments 3%. Product margin before these extra variable items differs from contribution. The 3% rounded payment allowance bridges 95% card use, an assumed 8% checkout sales tax, and a U.S. Free-plan card-present 2.6% + 0.15 USD fee; actual taxability, tender/plan and refunds require validation. Refunded selling value is already removed from revenue; salable returns reverse goods cost, while only unsalable loss enters the loss allowance. No repeated deduction of discounts, refunds or opening purchases.
- Model assumption
Applies to: Paid owner, retail staff, employer costs and relief (Year 3)
Selected 118000 USD annual economic payroll. Owner-manager 50000 for 40 paid hours/week; lead 24 hours/week × 20 USD/hour × 52 = 24960; associate 24 × 18 × 52 = 22464. Base 97424 × 1.13 selected employer-cost factor = 110089.12; rounded 110089 plus 7911 USD funded relief including its employer costs. Owner supplies 30 floor and ten buying/admin hours; staff add 48 floor hours, for 78 ordinary floor hours across 48 public hours. Employer allowance is not just FICA and the owner's legal treatment is entity-dependent. BLS national wages are context, not local offers.
- Model assumption
Applies to: Occupancy, systems, insurance, marketing and recurring upkeep (Year 3)
Selected 59600 USD annual recurring fixed overhead: occupancy 30000 (1000 sq ft × 30 USD/sq ft/year assumed all-in cash lease cost), utilities/connectivity 6000, insurance 3600, POS/stock software 3000, recurring marketing 7200, bookkeeping/professional support 4800, cleaning/security/upkeep 5000. Sum 59600. Not a local lease quote or national average. Confirm rent/CAM/tax inclusions to avoid double-counting; major replacement, depreciation, financing, income tax and distributions are separate.
- Model assumption
Applies to: Revenue (Year 4)
Years two through five each use round(68 USD/order × 22 completed orders/day × six days/week × 4.33 weeks/month × 12 months). Constant 2026 dollars; no inflation, growth or second location. The selected basket averages 1.6 units at 42.50 USD net each, after discounts/expected refunds and excluding sales tax. Current retail evidence supports the mechanism but not these demand inputs.
- Model assumption
Applies to: Sold clothing, stock losses, bags, return handling and payments (Year 4)
Round 54% of this year's whole-dollar net sales once. Selected variable pool: landed sold merchandise 49%, shrink/unsalable losses 1.5%, bags and incremental returns handling 0.5%, effective payments 3%. Product margin before these extra variable items differs from contribution. The 3% rounded payment allowance bridges 95% card use, an assumed 8% checkout sales tax, and a U.S. Free-plan card-present 2.6% + 0.15 USD fee; actual taxability, tender/plan and refunds require validation. Refunded selling value is already removed from revenue; salable returns reverse goods cost, while only unsalable loss enters the loss allowance. No repeated deduction of discounts, refunds or opening purchases.
- Model assumption
Applies to: Paid owner, retail staff, employer costs and relief (Year 4)
Selected 118000 USD annual economic payroll. Owner-manager 50000 for 40 paid hours/week; lead 24 hours/week × 20 USD/hour × 52 = 24960; associate 24 × 18 × 52 = 22464. Base 97424 × 1.13 selected employer-cost factor = 110089.12; rounded 110089 plus 7911 USD funded relief including its employer costs. Owner supplies 30 floor and ten buying/admin hours; staff add 48 floor hours, for 78 ordinary floor hours across 48 public hours. Employer allowance is not just FICA and the owner's legal treatment is entity-dependent. BLS national wages are context, not local offers.
- Model assumption
Applies to: Occupancy, systems, insurance, marketing and recurring upkeep (Year 4)
Selected 59600 USD annual recurring fixed overhead: occupancy 30000 (1000 sq ft × 30 USD/sq ft/year assumed all-in cash lease cost), utilities/connectivity 6000, insurance 3600, POS/stock software 3000, recurring marketing 7200, bookkeeping/professional support 4800, cleaning/security/upkeep 5000. Sum 59600. Not a local lease quote or national average. Confirm rent/CAM/tax inclusions to avoid double-counting; major replacement, depreciation, financing, income tax and distributions are separate.
- Model assumption
Applies to: Revenue (Year 5)
Years two through five each use round(68 USD/order × 22 completed orders/day × six days/week × 4.33 weeks/month × 12 months). Constant 2026 dollars; no inflation, growth or second location. The selected basket averages 1.6 units at 42.50 USD net each, after discounts/expected refunds and excluding sales tax. Current retail evidence supports the mechanism but not these demand inputs.
- Model assumption
Applies to: Sold clothing, stock losses, bags, return handling and payments (Year 5)
Round 54% of this year's whole-dollar net sales once. Selected variable pool: landed sold merchandise 49%, shrink/unsalable losses 1.5%, bags and incremental returns handling 0.5%, effective payments 3%. Product margin before these extra variable items differs from contribution. The 3% rounded payment allowance bridges 95% card use, an assumed 8% checkout sales tax, and a U.S. Free-plan card-present 2.6% + 0.15 USD fee; actual taxability, tender/plan and refunds require validation. Refunded selling value is already removed from revenue; salable returns reverse goods cost, while only unsalable loss enters the loss allowance. No repeated deduction of discounts, refunds or opening purchases.
- Model assumption
Applies to: Paid owner, retail staff, employer costs and relief (Year 5)
Selected 118000 USD annual economic payroll. Owner-manager 50000 for 40 paid hours/week; lead 24 hours/week × 20 USD/hour × 52 = 24960; associate 24 × 18 × 52 = 22464. Base 97424 × 1.13 selected employer-cost factor = 110089.12; rounded 110089 plus 7911 USD funded relief including its employer costs. Owner supplies 30 floor and ten buying/admin hours; staff add 48 floor hours, for 78 ordinary floor hours across 48 public hours. Employer allowance is not just FICA and the owner's legal treatment is entity-dependent. BLS national wages are context, not local offers.
- Model assumption
Applies to: Occupancy, systems, insurance, marketing and recurring upkeep (Year 5)
Selected 59600 USD annual recurring fixed overhead: occupancy 30000 (1000 sq ft × 30 USD/sq ft/year assumed all-in cash lease cost), utilities/connectivity 6000, insurance 3600, POS/stock software 3000, recurring marketing 7200, bookkeeping/professional support 4800, cleaning/security/upkeep 5000. Sum 59600. Not a local lease quote or national average. Confirm rent/CAM/tax inclusions to avoid double-counting; major replacement, depreciation, financing, income tax and distributions are separate.
- Model assumption
Applies to: Average net sales per completed clothing order (base scenario) · Average net sales per completed clothing order (lower sensitivity) · Average net sales per completed clothing order (upper sensitivity)
Selected basket 68 USD, sensitivity domain 52–84 USD, not observed spend percentiles. Base averages 1.6 net sold units per completed order at 42.50 USD average realized price. Discounts and expected selling-value refunds are already deducted; buyer sales tax is excluded. Basket-only calculator sensitivity holds contribution constant. A same-unit markdown needs a separately recalculated contribution because merchandise unit cost stays in dollars.
- Model assumption
Applies to: Completed clothing orders per trading day, including repeat buyers (base scenario) · Completed clothing orders per trading day, including repeat buyers (lower sensitivity) · Completed clothing orders per trading day, including repeat buyers (upper sensitivity)
Selected 22 completed orders/day, including first and repeat purchases once, with a 14–28 input domain. Illustrative all-visitor bridge: 80 visits/day × 27.5% total transaction conversion = 22 orders; this is not the native new-buyer cohort input or verified traffic. Eight public hours gives 2.75 orders/hour. Paid coverage is 78 floor hours/week before funded relief. Selected workload check budgets 12 minutes per completed order, four minutes help for 20% of nonbuyers, 14 weekly receiving/stock hours, six opening/closing/control hours and 4.5 break hours; peaks and local compliance still require observation.
- Model assumption
Applies to: Trading days per week (base scenario) · Trading days per week (lower sensitivity) · Trading days per week (upper sensitivity)
Selected six eight-hour public days/week; five-day downside and no assumed seventh day. Shared site convention is 4.33 weeks/month or 51.96 trading weeks/year; payroll pays 52 weeks. The actual calendar must account for holidays, leave, breaks and delivery timing.
- Model assumption
Applies to: Monthly fixed operating costs
Selected 14800 USD/month equals (118000 annual paid payroll + 59600 recurring fixed overhead) / 12 exactly. Owner labor is paid once before surplus. Existing roster is held within the sensitivity range; actual fitting/receiving peaks may require an added shift and a higher fixed-cost threshold.
- Model assumption
Applies to: Contribution margin
Selected 0.46 = 1 − 0.49 landed sold merchandise − 0.015 stock loss − 0.005 bags/incremental return handling − 0.03 payment allowance. It is not a chain margin or an independent-store average. Net markdowns are already in price; holding unit costs fixed while reducing price requires recalculating this fraction.
- Model assumption
Applies to: Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)
Authored launch: begin at 50% of mature orders, add ten percentage points/month, cap at full volume, display 24 months. First 12 months supply year-one forecast sales exactly before whole-dollar rounding. This is not an observed cohort, local seasonal distribution or promised break-even date.