KENYA · GUIDE 0421 · EDITION 4.7
Security grille making 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 20,500.00 invoice against KSh 17,250.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for security grille making. 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 sample order: One measured window security grille for a proposed 1.2 m by 1.0 m opening, through a competent fabricator and installer. Owner approves appearance, access and any required emergency-release arrangements before design. Exclude an invented burglary rating, blocked required escape, unknown wall anchoring and on-site welding near occupants without controlled assessment.
Charging basis to confirm: grille. 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 |
|---|---|---|---|
| Design-selected steel, provisional linear metres | 14 | KSh 350.00 | KSh 4,900.00 |
| Release/hardware allowance | 1 | KSh 1,800.00 | KSh 1,800.00 |
| Fabricator hours | 10 | KSh 650.00 | KSh 6,500.00 |
| Finish supplies | 1 | KSh 1,200.00 | KSh 1,200.00 |
| Installer hours | 3 | KSh 650.00 | KSh 1,950.00 |
| Transport | 1 | KSh 900.00 | KSh 900.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 17,250.00 |
| Priced/accepted output | 1 example units |
| Assumed selling price | KSh 20,500.00 |
| Assumed invoice | KSh 20,500.00 |
| Difference before excluded costs and tax | KSh 3,250.00 |
Illustrative batch cost = 14 × 350 + 1 × 1800 + 10 × 650 + 1 × 1200 + 3 × 650 + 1 × 900 = KSh 17,250.00; cost per priced unit KSh 17,250.00. Revenue = 1 × KSh 20500 = KSh 20,500.00; pre-tax difference KSh 3,250.00. Fourteen metres is a provisional cost allowance after a proposed design, not a grille design or certified capacity. Escape, anchoring and any required professional design must be resolved before a final takeoff. Tax, premises, finance and actual rework must be added where applicable; no guaranteed earnings.
Check cash timing and a weaker outcome
TRAINING-0421: a fictional order for the scoped offer in section 01, using 1 priced units at KSh 20,500.00 each. Buyer group: Households securing particular windows or shop openings. No buyer was contacted and no order was completed.
Teaching invoice = 1 x KSh 20,500.00 = KSh 20,500.00. The selected input lines in section 06 total KSh 17,250.00; their difference from this assumed invoice is KSh 3,250.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 6,150.00. The invoice balance is KSh 14,350.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 11,100.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 20,500.00. Cash against the selected example bill is KSh 3,250.00 before other payments. If a hypothetical 10% increase in the largest selected line (Fabricator hours) adds KSh 650.00, the unchanged invoice leaves KSh 2,600.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 2,050.00 is a receivable. Cash collected is KSh 18,450.00 and collected cash less the selected bill is KSh 1,200.00. 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
Tononoka steel catalogue
Manufacturer catalogue search result identifies Kenya steel product families/specifications; no chosen section, engineering capacity or current price established. Reference check recorded 2026-10-26.
Lincoln Electric safe-use guide
Manufacturer welding consumable, fume, electrical and fire hazards; qualified fabricator must establish the actual safe process. 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