KENYA · GUIDE 0272 · EDITION 4.7
Maternity dress tailoring 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 5,000.00 invoice against KSh 3,410.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for maternity dress tailoring. 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 adult maternity dress: one current-fit A-line dress with side ties from client-owned fabric, one fitting before final finish. Tie adjustment is documented on the actual dress; future pregnancy-stage fit or medical support is not promised.
Charging basis to confirm: dress. 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 |
|---|---|---|---|
| Approved trims, set | 1 | KSh 250.00 | KSh 250.00 |
| Thread use, metre | 200 | KSh 0.40 | KSh 80.00 |
| Protection/card, each | 1 | KSh 80.00 | KSh 80.00 |
| Draft cut sew fitting, hour | 12 | KSh 250.00 | KSh 3,000.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 3,410.00 |
| Priced/accepted output | 1 example units |
| Assumed selling price | KSh 5,000.00 |
| Assumed invoice | KSh 5,000.00 |
| Difference before excluded costs and tax | KSh 1,590.00 |
Illustrative batch cost KSh 3410; allocated cost per sale unit KSh 3410.00; assumed receipts 1 × KSh 5000 = KSh 5000; pre-tax scenario surplus KSh 1590. All unobserved rates are invented planning assumptions, not market quotes. This is not net profit: tax, premises, permits, equipment, returns, unsold stock and other unlisted fixed costs remain unresolved. Replace with actual accepted quantities and delivered quotes before pricing.
Check cash timing and a weaker outcome
TRAINING-0272: a fictional order for the scoped offer in section 01, using 1 priced units at KSh 5,000.00 each. Buyer group: Pregnant customers seeking a specific occasion or everyday dress. No buyer was contacted and no order was completed.
Teaching invoice = 1 x KSh 5,000.00 = KSh 5,000.00. The selected input lines in section 06 total KSh 3,410.00; their difference from this assumed invoice is KSh 1,590.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 1,500.00. The invoice balance is KSh 3,500.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 1,910.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 5,000.00. Cash against the selected example bill is KSh 1,590.00 before other payments. If a hypothetical 10% increase in the largest selected line (Draft cut sew fitting, hour) adds KSh 300.00, the unchanged invoice leaves KSh 1,290.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 500.00 is a receivable. Cash collected is KSh 4,500.00 and collected cash less the selected bill is KSh 1,090.00. 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
Coats fine tailoring
Thread selection context; actual fabric sample trials required. Reference check recorded 2026-10-26.
UNIQLO measurement guide
Flat garment versus body measurement only; no universal brand sizing. 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