KENYA · GUIDE 0610 · EDITION 4.7
Refurbished computer sales 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 46,500.00 invoice against KSh 39,330.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for refurbished computer sales. 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 refurbishment batch REF-110 prepares three owner-authorised used mini desktops, each advertised only after verified 8GB RAM/256GBstorage and matched power adapter. Output is per-unit serial/spec/condition/test sheet and truthful warranty. Prior-owner data handling is authorised and documented; stolen/locked devices, activation bypass and unsupported genuine-licence claims are excluded.
Charging basis to confirm: Refurbished device. 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 |
|---|---|---|---|
| Used units with adapters | 3 | KSh 12,000.00 | KSh 36,000.00 |
| Technician hours | 6 | KSh 400.00 | KSh 2,400.00 |
| Cleaning cloths | 6 | KSh 80.00 | KSh 480.00 |
| Protective packaging | 3 | KSh 150.00 | KSh 450.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 39,330.00 |
| Priced/accepted output | 3 example units |
| Assumed selling price | KSh 15,500.00 |
| Assumed invoice | KSh 46,500.00 |
| Difference before excluded costs and tax | KSh 7,170.00 |
Fictional batch cost is 36,000+2,400+480+450=39,330, or 13,110 per unit. Three assumed 15,500 sales yield 46,500 and 7,170 pre-tax planning surplus. Repairs, licences, storage replacement, tax, returns and unsold stock are excluded. Every unit must pass its own checks; no real resale price or demand is established.
Check cash timing and a weaker outcome
TRAINING-0610: a fictional order for the scoped offer in section 01, using 3 priced units at KSh 15,500.00 each. Buyer group: Budget-conscious households and small businesses accepting disclosed cosmetic condition. No buyer was contacted and no order was completed.
Teaching invoice = 3 x KSh 15,500.00 = KSh 46,500.00. The selected input lines in section 06 total KSh 39,330.00; their difference from this assumed invoice is KSh 7,170.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 13,950.00. The invoice balance is KSh 32,550.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 25,380.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 46,500.00. Cash against the selected example bill is KSh 7,170.00 before other payments. If a hypothetical 10% increase in the largest selected line (Used units with adapters) adds KSh 3,600.00, the unchanged invoice leaves KSh 3,570.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 4,650.00 is a receivable. Cash collected is KSh 41,850.00 and collected cash less the selected bill is KSh 2,520.00. 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
Clean and Maintain Your Dell Computer
Manufacturer basic cleaning/diagnostic guidance; actual model instructions control. Reference check recorded 2026-10-26.
Small organisations guide to cyber security — NCSC
Defensive small-business account/device/backup/scam guidance, not a security certification. Reference check recorded 2026-10-26.
Rights Of A Data Subject
Kenyan privacy principles and data minimisation; not a complete compliance assessment. 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