Furniture Store input evidence register
44 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 19, 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 budgets of 290000 USD base, 205000 lower and 455000 upper. Base reconciles seven allocation lines. Lower/upper line reconciliation is 15000/30000 deposits, 20000/65000 showroom, 65000/120000 stock, 10000/22000 equipment, 5000/13000 professional setup, 5000/15000 promotion and 85000/190000 reserve, respectively. These are scope alternatives for an already usable leased showroom, not statistical confidence limits or collected quotes; warehouse, fleet, structural reconstruction, franchise and property purchase are excluded.
- Model assumption
Applies to: Lease deposits and pre-opening occupancy
Selected 20000 USD: refundable/contractual deposits 16000 plus 4000 pre-opening occupancy. Pre-opening occupancy is before the annual trading P&L, not a second deduction of the same operating month. Replace the actual security, rent-free period and timing with the lease.
- Model assumption
Applies to: Showroom preparation, lighting and signage
Selected 42000 USD: light showroom preparation 22000, lighting/electrical adaptation 10000, exterior/interior signage 6000 and accessible circulation/display layout work 4000. Assumes no structural/HVAC overhaul; obtain local quotes and approvals.
- Model assumption
Applies to: Display furniture and opening salable stock
Selected 95000 USD at landed acquisition cost: 55000 display furniture and 40000 salable opening stock. Display pieces are not also charged as fixtures; accounting treatment/depreciation and eventual display sales need a separate schedule. Freight/duty included in landed cost are not added again. This owned stock is an opening asset, not an extra first-year cost on top of goods sold.
- Model assumption
Applies to: POS, website, office and handling equipment
Selected 15000 USD: POS/IT 3000, website/catalog setup 5000, receiving carts/handling tools 3000 and office/security equipment 4000. Recurring software is separate overhead; the customer-delivery truck and fleet are excluded.
- Model assumption
Applies to: Professional setup, permits and insurance deposits
Selected 8000 USD: professional/entity setup 3000, local permit/application allowance 2000 and insurance deposits 3000. These are preliminary allowances, not an identified jurisdiction's fee schedule. Recurring insurance is budgeted separately without claiming an annual accounting timing audit.
- Model assumption
Applies to: Opening promotion and merchandising
Selected 10000 USD opening campaign and display merchandising before trading. Annual recurring marketing begins with operations. No assumed customer acquisition cost or guaranteed orders is inferred from this spend.
- Model assumption
Applies to: Uncommitted operating and reorder reserve
Selected 100000 USD uncommitted reserve for early operating losses, reorder payments, procurement/delivery timing and contingencies. It is not an expense or a separately calculated cash deficit. The shared launch ramp's cumulative operating trough is checked privately, but supplier terms, deposits/refunds and weekly cash could require more. Customer deposits are not counted as unrestricted opening funding.
- Model assumption
Applies to: Average net furniture order (base scenario) · Average net furniture order (lower sensitivity) · Average net furniture order (upper sensitivity)
Selected 1700 USD average net merchandise order, tested 1200–2200 USD. Basket bridge: 1.7 pieces/order times 1000 USD weighted net piece price; assumed unit mix living 40% at 1250, bedroom 20% at 1000, dining 25% at 900 and home office 15% at 500. Mix sums to one and weighted unit price to 1000. It is not the paid workbook's sample or a measured market basket. Prices are after ordinary discounts/returns and exclude sales tax and separately recovered delivery charges. IKEA advertised alternatives establish price comparison only.
- Model assumption
Applies to: Completed furniture orders per day (base scenario) · Completed furniture orders per day (lower sensitivity) · Completed furniture orders per day (upper sensitivity)
Selected 2 completed orders/day, tested 1–3 whole orders/day under the paid coverage regime. Feasibility bridge, not measured footfall: 20 qualified shopping parties/day and 10% completed conversion; 15% at the same visits reaches the upper bound. Weekly 120 parties at an assumed 0.5 staff-hour plus 12 base orders at one assumed hour follow-up leaves 30 of 102 sales hours. At 18 upper-bound weekly orders the residual is 24 hours. These residuals must also cover breaks, opening/closing tasks, display reset, stock checks, records, housekeeping and exceptions; they are not independently timed proof of adequate capacity. Pre-public work needs paid shift allocation. The 12 receiving hours and ten owner-admin hours are separate and not credited again as floor coverage. No repeated purchases are needed to reach the selected total; any first/repeat split in the workbook must reconcile to that total and not add another sale.
- 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, Tuesday–Sunday 10am–6pm, with a five-day downside and six-day ceiling. The shared 4.33-week monthly convention gives 51.96 equivalent trading weeks/year; paid staffing uses 52 weeks. No seventh-day roster is funded. Replace holidays, local work rules and actual attendance before using a dated calendar.
- Model assumption
Applies to: Contribution margin
Selected contribution 0.35 = 1 minus 0.55 landed goods, 0.05 net outsourced-delivery support, 0.03 effective payments and 0.02 unrecovered damage at cost. Freight/duty in landed goods are not a second delivery expense. Customer delivery recoveries offset provider cost for this management view and are excluded from merchandise sales; gross/net accounting and tax need review. Payment bridge at 1700 USD basket, 90% in-person card share, assumed 8% tax and two settlements/order: 0.9*(0.026*1.08+0.30/1700)=0.0254308; rounded 3% allows some higher-fee methods/refunds but excludes financing subsidies. Vendor rates do not verify the selected mix. Refunds already reduce net sales; recoverable returned goods reverse goods cost, and only unrecovered damage enters the loss allowance.
- Model assumption
Applies to: Monthly fixed operating costs
Selected 26000 USD/month = (180000 annual payroll +132000 annual recurring overhead)/12. The complete roster and overhead apply from launch across the calculator's one-to-three completed-order range; a lower-day stress does not automatically remove contractual pay or lease costs. Owner compensation is already within payroll.
- Model assumption
Applies to: Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)
Authored launch begins at 50% of mature completed orders, adds five percentage points monthly and caps at mature volume; display horizon is 24 months. It is not a measured customer cohort or probability. First-year sales sum these twelve shares: 0.50,0.55,0.60,0.65,0.70,0.75,0.80,0.85,0.90,0.95,1,1. Later years hold mature base. A separately labeled 40%-plus-three-point slower case tests the reserve privately.
- Model assumption
Applies to: Revenue (Year 1)
Round once after summing the first twelve shared monthly ramp revenues: 1700 USD/order ×2 completed orders/day ×6 days/week ×4.33 weeks/month times the twelve stated ramp shares. All quantity, basket, mix and ramp inputs are authored assumptions; external price and business context does not verify local sales.
- Model assumption
Applies to: Landed goods, delivery support, fees and damage (Year 1)
Round 65% of this year's whole-dollar net merchandise revenue once: landed goods 55%, net delivery support 5%, effective payments 3% and unrecovered damage at cost 2%. The detailed contribution bridge applies. It is an authored managerial aggregate; the seller's native cost formulas and statement classifications were not audited.
- Model assumption
Applies to: Paid owner, sales and receiving incl. burden (Year 1)
Selected 180000 USD annual payroll: owner 60000 economic compensation for 40 hours/week (30 public/on-site, ten administration); sales lead 40 hours at 22 USD, associate 32 hours at 20 USD and receiving 12 hours at 21 USD, all 52 weeks. Wage base 152144 USD; selected 14% employer allowance produces 173444.16, rounded 173444; 6556 employer-inclusive relief makes 180000. Owner covers Tue/Wed/Fri eight public hours and Sat six; lead Wed–Sun eight/day; associate Tue/Thu/Sat/Sun eight/day. Two sales roles are rostered through all 48 public hours, with six extra owner hours; planned breaks may leave one person on the floor. The 12 receiving hours are additional. Breaks, follow-up, opening/closing, buying and leave need a local paid roster. The burden includes the employer FICA component plus assumed unemployment, insurance/benefit provision; it is not a universal tax rate or a fully redundant manager. Owner labor is paid once regardless of entity tax treatment.
- Model assumption
Applies to: Showroom occupancy and recurring overhead (Year 1)
Selected 132000 USD/year: all-in occupancy 96000 (4000 sq ft at assumed 24 USD/sq ft/year inclusive of stated common charges), utilities/connectivity 10800, insurance 6000, recurring marketing 8400, software/POS/security 3600, bookkeeping/professional support 4800 and upkeep/waste 2400. All are planning allowances, not local quotes. Do not add NNN charges twice. No warehouse, fleet, major replacement, interest, depreciation or income tax is included.
- Model assumption
Applies to: Revenue (Year 2)
Hold 1700 USD net order, 2 completed orders/day, six days/week and 4.33 weeks/month at mature volume for twelve months, rounded once. Constant 2026 dollars, no inflation, extra site, new channel or automatic repeat-sales growth. A flat scenario is not evidence of stable demand.
- Model assumption
Applies to: Landed goods, delivery support, fees and damage (Year 2)
Round 65% of this year's whole-dollar net merchandise revenue once: landed goods 55%, net delivery support 5%, effective payments 3% and unrecovered damage at cost 2%. The detailed contribution bridge applies. It is an authored managerial aggregate; the seller's native cost formulas and statement classifications were not audited.
- Model assumption
Applies to: Paid owner, sales and receiving incl. burden (Year 2)
Selected 180000 USD annual payroll: owner 60000 economic compensation for 40 hours/week (30 public/on-site, ten administration); sales lead 40 hours at 22 USD, associate 32 hours at 20 USD and receiving 12 hours at 21 USD, all 52 weeks. Wage base 152144 USD; selected 14% employer allowance produces 173444.16, rounded 173444; 6556 employer-inclusive relief makes 180000. Owner covers Tue/Wed/Fri eight public hours and Sat six; lead Wed–Sun eight/day; associate Tue/Thu/Sat/Sun eight/day. Two sales roles are rostered through all 48 public hours, with six extra owner hours; planned breaks may leave one person on the floor. The 12 receiving hours are additional. Breaks, follow-up, opening/closing, buying and leave need a local paid roster. The burden includes the employer FICA component plus assumed unemployment, insurance/benefit provision; it is not a universal tax rate or a fully redundant manager. Owner labor is paid once regardless of entity tax treatment.
- Model assumption
Applies to: Showroom occupancy and recurring overhead (Year 2)
Selected 132000 USD/year: all-in occupancy 96000 (4000 sq ft at assumed 24 USD/sq ft/year inclusive of stated common charges), utilities/connectivity 10800, insurance 6000, recurring marketing 8400, software/POS/security 3600, bookkeeping/professional support 4800 and upkeep/waste 2400. All are planning allowances, not local quotes. Do not add NNN charges twice. No warehouse, fleet, major replacement, interest, depreciation or income tax is included.
- Model assumption
Applies to: Revenue (Year 3)
Hold 1700 USD net order, 2 completed orders/day, six days/week and 4.33 weeks/month at mature volume for twelve months, rounded once. Constant 2026 dollars, no inflation, extra site, new channel or automatic repeat-sales growth. A flat scenario is not evidence of stable demand.
- Model assumption
Applies to: Landed goods, delivery support, fees and damage (Year 3)
Round 65% of this year's whole-dollar net merchandise revenue once: landed goods 55%, net delivery support 5%, effective payments 3% and unrecovered damage at cost 2%. The detailed contribution bridge applies. It is an authored managerial aggregate; the seller's native cost formulas and statement classifications were not audited.
- Model assumption
Applies to: Paid owner, sales and receiving incl. burden (Year 3)
Selected 180000 USD annual payroll: owner 60000 economic compensation for 40 hours/week (30 public/on-site, ten administration); sales lead 40 hours at 22 USD, associate 32 hours at 20 USD and receiving 12 hours at 21 USD, all 52 weeks. Wage base 152144 USD; selected 14% employer allowance produces 173444.16, rounded 173444; 6556 employer-inclusive relief makes 180000. Owner covers Tue/Wed/Fri eight public hours and Sat six; lead Wed–Sun eight/day; associate Tue/Thu/Sat/Sun eight/day. Two sales roles are rostered through all 48 public hours, with six extra owner hours; planned breaks may leave one person on the floor. The 12 receiving hours are additional. Breaks, follow-up, opening/closing, buying and leave need a local paid roster. The burden includes the employer FICA component plus assumed unemployment, insurance/benefit provision; it is not a universal tax rate or a fully redundant manager. Owner labor is paid once regardless of entity tax treatment.
- Model assumption
Applies to: Showroom occupancy and recurring overhead (Year 3)
Selected 132000 USD/year: all-in occupancy 96000 (4000 sq ft at assumed 24 USD/sq ft/year inclusive of stated common charges), utilities/connectivity 10800, insurance 6000, recurring marketing 8400, software/POS/security 3600, bookkeeping/professional support 4800 and upkeep/waste 2400. All are planning allowances, not local quotes. Do not add NNN charges twice. No warehouse, fleet, major replacement, interest, depreciation or income tax is included.
- Model assumption
Applies to: Revenue (Year 4)
Hold 1700 USD net order, 2 completed orders/day, six days/week and 4.33 weeks/month at mature volume for twelve months, rounded once. Constant 2026 dollars, no inflation, extra site, new channel or automatic repeat-sales growth. A flat scenario is not evidence of stable demand.
- Model assumption
Applies to: Landed goods, delivery support, fees and damage (Year 4)
Round 65% of this year's whole-dollar net merchandise revenue once: landed goods 55%, net delivery support 5%, effective payments 3% and unrecovered damage at cost 2%. The detailed contribution bridge applies. It is an authored managerial aggregate; the seller's native cost formulas and statement classifications were not audited.
- Model assumption
Applies to: Paid owner, sales and receiving incl. burden (Year 4)
Selected 180000 USD annual payroll: owner 60000 economic compensation for 40 hours/week (30 public/on-site, ten administration); sales lead 40 hours at 22 USD, associate 32 hours at 20 USD and receiving 12 hours at 21 USD, all 52 weeks. Wage base 152144 USD; selected 14% employer allowance produces 173444.16, rounded 173444; 6556 employer-inclusive relief makes 180000. Owner covers Tue/Wed/Fri eight public hours and Sat six; lead Wed–Sun eight/day; associate Tue/Thu/Sat/Sun eight/day. Two sales roles are rostered through all 48 public hours, with six extra owner hours; planned breaks may leave one person on the floor. The 12 receiving hours are additional. Breaks, follow-up, opening/closing, buying and leave need a local paid roster. The burden includes the employer FICA component plus assumed unemployment, insurance/benefit provision; it is not a universal tax rate or a fully redundant manager. Owner labor is paid once regardless of entity tax treatment.
- Model assumption
Applies to: Showroom occupancy and recurring overhead (Year 4)
Selected 132000 USD/year: all-in occupancy 96000 (4000 sq ft at assumed 24 USD/sq ft/year inclusive of stated common charges), utilities/connectivity 10800, insurance 6000, recurring marketing 8400, software/POS/security 3600, bookkeeping/professional support 4800 and upkeep/waste 2400. All are planning allowances, not local quotes. Do not add NNN charges twice. No warehouse, fleet, major replacement, interest, depreciation or income tax is included.
- Model assumption
Applies to: Revenue (Year 5)
Hold 1700 USD net order, 2 completed orders/day, six days/week and 4.33 weeks/month at mature volume for twelve months, rounded once. Constant 2026 dollars, no inflation, extra site, new channel or automatic repeat-sales growth. A flat scenario is not evidence of stable demand.
- Model assumption
Applies to: Landed goods, delivery support, fees and damage (Year 5)
Round 65% of this year's whole-dollar net merchandise revenue once: landed goods 55%, net delivery support 5%, effective payments 3% and unrecovered damage at cost 2%. The detailed contribution bridge applies. It is an authored managerial aggregate; the seller's native cost formulas and statement classifications were not audited.
- Model assumption
Applies to: Paid owner, sales and receiving incl. burden (Year 5)
Selected 180000 USD annual payroll: owner 60000 economic compensation for 40 hours/week (30 public/on-site, ten administration); sales lead 40 hours at 22 USD, associate 32 hours at 20 USD and receiving 12 hours at 21 USD, all 52 weeks. Wage base 152144 USD; selected 14% employer allowance produces 173444.16, rounded 173444; 6556 employer-inclusive relief makes 180000. Owner covers Tue/Wed/Fri eight public hours and Sat six; lead Wed–Sun eight/day; associate Tue/Thu/Sat/Sun eight/day. Two sales roles are rostered through all 48 public hours, with six extra owner hours; planned breaks may leave one person on the floor. The 12 receiving hours are additional. Breaks, follow-up, opening/closing, buying and leave need a local paid roster. The burden includes the employer FICA component plus assumed unemployment, insurance/benefit provision; it is not a universal tax rate or a fully redundant manager. Owner labor is paid once regardless of entity tax treatment.
- Model assumption
Applies to: Showroom occupancy and recurring overhead (Year 5)
Selected 132000 USD/year: all-in occupancy 96000 (4000 sq ft at assumed 24 USD/sq ft/year inclusive of stated common charges), utilities/connectivity 10800, insurance 6000, recurring marketing 8400, software/POS/security 3600, bookkeeping/professional support 4800 and upkeep/waste 2400. All are planning allowances, not local quotes. Do not add NNN charges twice. No warehouse, fleet, major replacement, interest, depreciation or income tax is included.