KENYA · GUIDE 0837 · EDITION 4.7
Team jersey 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 9,750.00 invoice against KSh 6,330.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for team jersey 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 production card: decorate fifteen customer-approved polyester football jerseys with one back number each and a small club crest. The captain supplies a locked spreadsheet of sizes, names and numbers. Make one spare test panel from the same fabric lot; the quoted service excludes supplying jerseys, redesigning the crest, sponsor permissions and replacement of garments with undisclosed coatings.
Charging basis to confirm: printed jersey. 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 |
|---|---|---|---|
| Number and crest transfer sets | 16 | KSh 180.00 | KSh 2,880.00 |
| Press operator hours | 5 | KSh 350.00 | KSh 1,750.00 |
| Proof and artwork setup | 1 | KSh 800.00 | KSh 800.00 |
| Packing sleeves | 15 | KSh 20.00 | KSh 300.00 |
| Local collection and delivery | 1 | KSh 600.00 | KSh 600.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 6,330.00 |
| Priced/accepted output | 15 example units |
| Assumed selling price | KSh 650.00 |
| Assumed invoice | KSh 9,750.00 |
| Difference before excluded costs and tax | KSh 3,420.00 |
Batch cost = KSh 6330; allocated cost per sale unit = KSh 422.00; assumed revenue = 15 × KSh 650 = KSh 9750; pre-tax scenario surplus = KSh 3420. Sixteen transfer sets allow one sample but only fifteen jerseys are sale units. Garment supply and tax are excluded. Obtain quotes for the transfer product and spoilage liability separately; the customer must agree what happens if a supplied shirt cannot tolerate the verified process.
Check cash timing and a weaker outcome
TRAINING-0837: a fictional order for the scoped offer in section 01, using 15 priced units at KSh 650.00 each. Buyer group: team captains. No buyer was contacted and no order was completed.
Teaching invoice = 15 x KSh 650.00 = KSh 9,750.00. The selected input lines in section 06 total KSh 6,330.00; their difference from this assumed invoice is KSh 3,420.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 2,925.00. The invoice balance is KSh 6,825.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 3,405.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 9,750.00. Cash against the selected example bill is KSh 3,420.00 before other payments. If a hypothetical 10% increase in the largest selected line (Number and crest transfer sets) adds KSh 288.00, the unchanged invoice leaves KSh 3,132.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 975.00 is a receivable. Cash collected is KSh 8,775.00 and collected cash less the selected bill is KSh 2,445.00. 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.
Epson: Dye Sublimation Printers
Sublimation substrate compatibility; not a universal temperature or press recipe. 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