KENYA · GUIDE 0940 · EDITION 4.7
Original sewing pattern store 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 9,000.00 invoice against KSh 5,200.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for original sewing pattern store. 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 original adult tote-bag sewing pattern: finished bag approximately 350 mm wide×380 mm high, using two 370×420 mm body panels and two 100×600 mm handle strips, with stated10mmseam allowance and top-fold instructions. Prototype and pattern fit must be checked before sale; no child or rated-load use.
Charging basis to confirm: pattern licence. 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 |
|---|---|---|---|
| Drafting hours | 5 | KSh 550.00 | KSh 2,750.00 |
| Prototype fabric, metres | 1 | KSh 500.00 | KSh 500.00 |
| Thread/notions set | 1 | KSh 150.00 | KSh 150.00 |
| Prototype sewing/documentation hours | 4 | KSh 450.00 | KSh 1,800.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 5,200.00 |
| Priced/accepted output | 10 example units |
| Assumed selling price | KSh 900.00 |
| Assumed invoice | KSh 9,000.00 |
| Difference before excluded costs and tax | KSh 3,800.00 |
Batch cost = KSh 5200; allocated cost per sale unit = KSh 520.00; assumed revenue = 10 × KSh 900 = KSh 9000; pre-tax scenario surplus = KSh 3800. Illustrative ten-licence development scenario. Material consumption must be replaced by the actual prototype layout; sales and pattern acceptance are not claimed.
Check cash timing and a weaker outcome
TRAINING-0940: a fictional order for the scoped offer in section 01, using 10 priced units at KSh 900.00 each. Buyer group: home sewists. No buyer was contacted and no order was completed.
Teaching invoice = 10 x KSh 900.00 = KSh 9,000.00. The selected input lines in section 06 total KSh 5,200.00; their difference from this assumed invoice is KSh 3,800.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 2,700.00. The invoice balance is KSh 6,300.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 2,500.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 9,000.00. Cash against the selected example bill is KSh 3,800.00 before other payments. If a hypothetical 10% increase in the largest selected line (Drafting hours) adds KSh 275.00, the unchanged invoice leaves KSh 3,525.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 900.00 is a receivable. Cash collected is KSh 8,100.00 and collected cash less the selected bill is KSh 2,900.00. 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
Brother: Creating a seam allowance
Machine seam-guide method; exact model manual governs setup and operation. Reference check recorded 2026-10-26.
Canva: Products for sale
Platform licensing distinctions for content and templates; actual assets and current terms require review. 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