Yoga Studio input evidence register
45 numeric input paths with their assumptions, calculation bases and cited sources.
Case updated October 1, 2026. This technical appendix accompanies 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.
A linked reference can support scope without confirming an exact forecast. Assumption entries identify values that still require local validation. Each field path identifies an input in the common business record.
- Model assumption
Authored opening allocation: fit-out 45,000; professional and setup 12,000; deposit/pre-opening occupancy 9,000; props/furniture 8,000; systems 7,500; pre-opening labor/marketing 10,000; contingency 8,500; reserve 80,000, all USD. Low 135,000 assumes a fitted shell and retained 80,000 reserve; high 290,000 allows greater construction and cash protection. The two observed prop kits total 1,536.66 before landed extras, not the complete 8,000 basket. None of the source pages quotes the selected premises or total funding.
capital.total · capital.low · capital.high · capital.items.0.amount · capital.items.1.amount · capital.items.2.amount · capital.items.3.amount · capital.items.4.amount · capital.items.5.amount · capital.items.6.amount · capital.items.7.amount
- Model assumption
Authored attendance and recognized-yield path, not external average: years one/two sum months 1-12/13-24 of the public ramp; year three is 60 visits/day x 16.50 USD x 6 days/week x 4.33 weeks/month x 12. Years four/five use 63 x 17 and 66 x 17.50 with the same days and week convention. Annual values round to whole USD. National participation and two local menus do not verify any volume or price-mix target.
forecast.years.0.revenue · forecast.years.1.revenue · forecast.years.2.revenue · forecast.years.3.revenue · forecast.years.4.revenue
- Model assumption
Authored 6% of unrounded annual recognized revenue, rounded to whole USD: 4% payment processing allowance and 2% visit-linked consumables. Actual plan/payment mix changes processing fees. Revenue is already after discounts/refunds; scheduled instructor pay appears only in payroll.
forecast.years.0.costOfSales · forecast.years.1.costOfSales · forecast.years.2.costOfSales · forecast.years.3.costOfSales · forecast.years.4.costOfSales
- Model assumption
Authored base payroll 156,000 USD/year: owner 50,000; hired instruction 22 classes/week x 50 per scheduled class x 51.96 weeks = 57,156; reception 18 hours/week x 18/hour x 51.96 = 16,835.04; 18% employer-cost allowance on those wages = 22,318.3872; remaining 9,690.5728 covers substitutes and training including their burden. Owner teaches eight of 30 classes, with preparation, reception and management within paid workload; hired class compensation covers one hour teaching plus half-hour preparation/turnover. Same base through year three; year four payroll rises 4%, year five another 4%, rounded. BLS national median is context; IRS federal rates are only part of total burden, not evidence for 18% or a local offer.
forecast.years.0.payroll · forecast.years.1.payroll · forecast.years.2.payroll · forecast.years.3.payroll · forecast.years.4.payroll
- Model assumption
Authored 7,500 USD/month overhead: rent/CAM 3,900, utilities 450, insurance 250, software 300, marketing 1,000, contracted cleaning 650, normal maintenance 350, accounting/phone/professional 600. Rent/CAM corresponds to an assumed 26 USD/sq. ft./year for 1,800 sq. ft., not a location quote. 90,000 annual through year three, then 3% annual increases. No source validates these amounts.
forecast.years.0.occupancyAndOther · forecast.years.1.occupancyAndOther · forecast.years.2.occupancyAndOther · forecast.years.3.occupancyAndOther · forecast.years.4.occupancyAndOther
- Model assumption
Authored recognized class revenue per attended visit: base 16.50 USD, low 13, high 20. Local menus show different memberships and packs but do not establish a national average. This is total earned class revenue after discounts/refunds divided by actual attended visits; prepaid receipts are not counted again. Low/high are sensitivities, not confidence intervals.
unitEconomics.driver.model · unitEconomics.driver.low · unitEconomics.driver.high
- Model assumption
Authored base 60 visits per open day across five scheduled classes, 6 days/week; sensitivity 35-90 daily visits and 5-7 days. One room planned for 20 mat positions gives 100 theoretical class places/day before closures or setup constraints. Actual permitted occupancy, accessible layout, schedule and peak demand require local verification. Changing open days assumes five paid classes per added day; the simple fixed-cost slider does not automatically add teacher labor, so a revised timetable requires a new cost schedule.
unitEconomics.volume.model · unitEconomics.volume.low · unitEconomics.volume.high · unitEconomics.daysPerWeek.model · unitEconomics.daysPerWeek.low · unitEconomics.daysPerWeek.high
- Model assumption
Authored fixed monthly cost 20,500 USD = 13,000 payroll + 7,500 overhead. Contribution margin 0.94 leaves 6% for processing and attendance-linked supplies; it is not EBITDA margin. Scheduled instruction is fixed for the selected calendar, with paid owner labor included. Shared calculation excludes debt, tax and replacement capital.
unitEconomics.fixedCostsMonthly · unitEconomics.contributionMargin
- Model assumption
Authored monthly attendance ramp starts at 35% of mature volume and adds five percentage points monthly, capped at mature attendance, over 24 displayed months. It is neither an observed launch cohort nor a probability forecast. Base visit value, teaching schedule and monthly fixed costs remain unchanged during the ramp. Reserve is tested against cumulative operating deficits separately from capital repayment.
unitEconomics.ramp.startShare · unitEconomics.ramp.stepPerMonth · unitEconomics.ramp.horizonMonths