KENYA · GUIDE 0882 · EDITION 4.7
Custom T-shirt printing in Kenya: Pricing, Costing and Cash Flow Example
Editorial update: 28 October 2026 · Business planning reference · Review scope
Use one accepted sale unit throughout
Work through a fictional KSh 21,000.00 invoice against KSh 15,900.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for custom t-shirt printing. The order below is an invented teaching case. It is not a completed customer job, an operating approval or a prediction of demand or earnings.
The example offer and its boundary
Fictional garment order: print twenty adult cotton T-shirts with one original single-colour 200 × 180 mm front graphic. Size roster: two S, eight M, eight L and two XL. Use a manufacturer-documented heat-transfer film suitable for the actual cotton fabric; purchase one extra same-lot shirt for testing. Scope excludes unlicensed logos, all-over sublimation on ordinary cotton and replacing undisclosed customer-supplied garments under an assumed warranty.
Charging basis to confirm: shirt. The rates and quantities below are teaching assumptions. Even a previously recorded listing is not adopted here as a current quotation or an earnings forecast.
Itemised arithmetic
| Selected input/activity | Quantity | Assumed unit rate | Selected cost |
|---|---|---|---|
| T-shirt blanks including sample | 21 | KSh 450.00 | KSh 9,450.00 |
| 500 mm transfer film metres | 2.5 | KSh 900.00 | KSh 2,250.00 |
| Care labels and sleeves | 20 | KSh 30.00 | KSh 600.00 |
| Cutting, weeding and pressing hours | 8 | KSh 350.00 | KSh 2,800.00 |
| Artwork preparation hours | 2 | KSh 400.00 | KSh 800.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 15,900.00 |
| Priced/accepted output | 20 example units |
| Assumed selling price | KSh 1,050.00 |
| Assumed invoice | KSh 21,000.00 |
| Difference before excluded costs and tax | KSh 5,100.00 |
Batch cost = KSh 15900; allocated cost per sale unit = KSh 795.00; assumed revenue = 20 × KSh 1050 = KSh 21000; pre-tax scenario surplus = KSh 5100. Twenty accepted garments are sale units. Film quantity is based on the stated draft nesting, not a guaranteed yield. Rates are fictional; obtain exact fabric/film quotes and add machine wear, power, tax, delivery and any test spoilage. A complicated graphic with many small islands needs a timed weeding trial before accepting the same labour allowance.
Check cash timing and a weaker outcome
TRAINING-0882: a fictional order for the scoped offer in section 01, using 20 priced units at KSh 1,050.00 each. Buyer group: teams and occasion buyers. No buyer was contacted and no order was completed.
Teaching invoice = 20 x KSh 1,050.00 = KSh 21,000.00. The selected input lines in section 06 total KSh 15,900.00; their difference from this assumed invoice is KSh 5,100.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 6,300.00. The invoice balance is KSh 14,700.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 9,600.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 21,000.00. Cash against the selected example bill is KSh 5,100.00 before other payments. If a hypothetical 10% increase in the largest selected line (T-shirt blanks including sample) adds KSh 945.00, the unchanged invoice leaves KSh 4,155.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 2,100.00 is a receivable. Cash collected is KSh 18,900.00 and collected cash less the selected bill is KSh 3,000.00. This differs from invoice margin; do not spend the unpaid amount as though it is already cash.
The scenario is complete only as a teaching record of the stated lines. Add actual excluded startup and operating costs using file 12, and replace every assumed rate before relying on a quote. Use measured accepted output for the actual invoice; unaccepted output is not automatically chargeable.
For an actual quote, add all relevant excluded costs, use measured accepted output, and compare amounts from the same period. An unpaid invoice balance is not available cash. A deposit held for an uncompleted obligation is not automatically earned income.
References and their limits
STAHLS: Avoid Dye Migration in Sublimated Garments
Manufacturer discussion of polyester decoration defects; obtain the actual transfer application sheet. Reference check recorded 2026-10-26.
Sawgrass: Sublimation Heat Press Settings
Manufacturer process-reference route; the actual blank/ink/press instructions and test sample govern the job. Reference check recorded 2026-10-26.
Recorded references support only the scope stated beside them. They do not prove current supplier stock, a local quotation, actual buyer demand, operator competence or the feasibility of this particular business. Later editorial changes do not refresh earlier source-check dates.
Prepared by Business Starter Guides using AI-assisted drafting and desk editorial checks. Independent operator trials and specialist certification are not claimed. See the editorial method for the review scope.
Editorial method and evidence limits