Tattoo Shop input evidence register

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 work, handwashing and washable finishes · Two stations: chairs, stools, carts and lighting · Machines, power, stencil and design equipment · Opening sterile instruments and hygiene stock · Reception, payment tools, signage and security · Deposits, design, permissions, legal and opening insurance · Paid pre-opening training and launch · Working capital retained for the operating ramp

  Complete private lower/base/higher allocations reconcile to $100,000/$170,000/$290,000. Base setup is $105,000 plus a $65,000 reserve. The chair and $42.99/20 cartridge references are listed out-of-stock components, not delivered studio/kit quotes. The SBA supports separate setup/monthly budgeting; neither it nor the vendors supports the selected totals.

  U.S. Small Business Administration · TATSoul · Kingpin Tattoo Supply · TATSoul · Florida Department of Health
• Model assumption

  Applies to: Net tattoo charge per completed session (lower sensitivity) · Net tattoo charge per completed session (base scenario) · Net tattoo charge per completed session (upper sensitivity)

  Selected $250/$400/$650 completed-session ticket sensitivities. Base mix 30% at $150, 50% at $400 and 20% at $775 gives $400. Provider rates/minima support concrete pricing context, not these shares, ticket endpoints or attainable local prices. Deposit credit is included once; tips, tax and ancillary sales are excluded.

  Eastern Pass Tattoo Co. · Altura Tattoo
• Model assumption

  Applies to: Completed tattoo sessions across both artists per day (lower sensitivity) · Completed tattoo sessions across both artists per day (base scenario) · Completed tattoo sessions across both artists per day (upper sensitivity) · Trading days per week (lower sensitivity) · Trading days per week (base scenario) · Trading days per week (upper sensitivity)

  Selected 2/4/5 whole completed sessions across both artists per day and 4/5/6 trading-day sensitivity. The 64-hour weekly reservable roster, 2.425-hour weighted block and 90% completion support four/day on five days. Five/day on five days requires at least 94.7266% completion. High ticket/day/volume settings are not jointly feasible without a revised mix or roster. Sources do not measure the selected time or completion assumptions.

  Eastern Pass Tattoo Co. · Altura Tattoo · Occupational Safety and Health Administration
• Model assumption

  Applies to: Monthly fixed operating costs · Contribution margin

  Monthly fixed $23,000 equals annual payroll $212,000 plus overhead $64,000 divided by 12. Supplies 12% plus blended processing 3% leave 85% contribution before fixed wages. No commission is assumed. The 15% employer burden and selected wages/overhead are estimates; IRS supplies federal tax/control rules, Square supplies plan/tender-dependent fees and OSHA supports funded employee duties, not these totals.

  Internal Revenue Service · Occupational Safety and Health Administration · Square · Kingpin Tattoo Supply
• Model assumption

  Applies to: Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)

  Selected ramp starts at 50% of mature completion volume, rises four percentage points each month and is displayed for 18 months. It reaches full volume in month 14. The cash test accumulates monthly operating deficits; no source demonstrates this booking trajectory.

  U.S. Small Business Administration
• Model assumption

  Applies to: Revenue (Years 1–5) · Session supplies and payment processing (Years 1–5)

  Years 1-3 aggregate the monthly ramp using 4.33 weeks/month and round annual USD values. Variable costs are 15% of sales. Years 4-5 assume $410/$420 tickets and 4.2/4.4 average daily completions within the same duration/roster envelope. Price, volume growth, mix and constant percentage consumables are assumptions; provider/product facts do not establish a tattoo-industry forecast.

  Eastern Pass Tattoo Co. · Altura Tattoo · Kingpin Tattoo Supply · Square
• Model assumption

  Applies to: Paid owner, employee artist, reception and burden (Years 1–5) · Premises, insurance, waste and operating overhead (Years 1–5)

  Years 1-3 fund $80,000 working-owner equivalent, $80,000 employee artist, $20,800 reception, a 15% assumed burden and $4,080 relief = $212,000 payroll. Overhead comprises $33,000 occupancy and $31,000 other costs. Years 4-5 increase each fixed category by 4% per year with whole-dollar rounding. Recruitment pay, 15% burden, 4% inflation and overhead are selected, not verified local rates.

  Internal Revenue Service · Occupational Safety and Health Administration · U.S. Small Business Administration