Ice Cream Shop 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 4, 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 · Leasehold improvements and building systems · Counter, POS, furniture and signage · Deposits, permits and professional fees · Opening inventory, smallwares and training · Project contingency · Working capital reserve
StartFigures selected the complete opening range, site-work, counter, deposits, opening inputs, contingency and reserve for one fixed-location scenario. SBA supports separating pre-opening expenses, assets and cash for early deficits; CBRE and FDA provide rent and jurisdictional context. None supplies these dollar amounts. Replace them with the lease, authority fees, project schedule and dated cash plan.
- Model assumption
Applies to: Dipping cabinets, freezers and refrigeration · Shake, topping, warewashing and prep equipment
Current vendor listings establish examples of a 12-tub dipping cabinet, backup freezer and milkshake mixer and their individual prices on the access date. StartFigures authored the larger equipment-package allowances; quantity, sizing, freight, tax, utilities, sinks, commissioning, installation, warranty and local service remain unquoted.
- Model assumption
Applies to: Revenue (Years 1–5) · Frozen desserts, packaging and sales-linked costs (Years 1–5) · Paid owner and staff incl. employer costs (Years 1–5) · Occupancy and other operating costs (Years 1–5)
Every annual value is an authored scenario. Year-three revenue is exactly 160 orders × $12.75 × 6 days × 52 weeks. Cost of sales applies the selected 32% variable-cost envelope. Payroll and overhead are schedules informed by national wage, employer-tax, payment, food-service and seasonality context; none verifies this location's sales or expenses. Year 1 uses a January opening and the authored seasonal shares multiplied by the opening ramp; Year 2 is selected at 95% of maturity. These differ from the constant-cost, nonseasonal calculator. No opening shift calendar verifies the lighter payroll allowance.
- Model assumption
Applies to: Net average order (base scenario) · Net average order (lower sensitivity) · Net average order (upper sensitivity) · Completed orders per day (base scenario) · Completed orders per day (lower sensitivity) · Completed orders per day (upper sensitivity) · Trading days per week (base scenario) · Trading days per week (lower sensitivity) · Trading days per week (upper sensitivity) · Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)
The order price, volume, schedule, ranges, ramp and monthly pattern are StartFigures planning inputs. Classification, industry survey, national production and food-service spending do not establish one shop's ticket, throughput or launch curve. Validate them with a local menu, capacity test and ordinary weak-season paid orders.
- Model assumption
Applies to: Monthly fixed operating costs · Contribution margin
The $32,500 mature monthly fixed-cost input equals year-three payroll and occupancy/other costs divided by 12. The 68% contribution margin is one minus the selected 32% sales-linked cost envelope. Published context identifies costs to validate but does not verify either selected input.