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KENYA · GUIDE 0393 · EDITION 4.7

Water filter maintenance 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 6,500.00 invoice against KSh 5,350.00 of selected cost lines; distinguish the invoice from collected cash.

This is a planning reference for water filter maintenance. 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 manufacturer-specified cartridge service on an identified domestic drinking-water filter by a competent service provider. Confirm housing/head model and source-water suitability before ordering. Scope genuine compatible replacement, supported hygienic handling, commissioning and service log. Exclude universal purification claims, unknown housings, membrane/UV work outside competence and guarantees of potability without the applicable testing and supply assessment.

Charging basis to confirm: filter service. 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/activityQuantityAssumed unit rateSelected cost
Cartridge purchase assumption1KSh 3,200.00KSh 3,200.00
Provider service labour hours2KSh 650.00KSh 1,300.00
Permitted hygienic supplies1KSh 250.00KSh 250.00
Travel1KSh 500.00KSh 500.00
Service record1KSh 100.00KSh 100.00
CalculationTeaching result
Selected cost totalKSh 5,350.00
Priced/accepted output1 example units
Assumed selling priceKSh 6,500.00
Assumed invoiceKSh 6,500.00
Difference before excluded costs and taxKSh 1,150.00

Illustrative batch cost = 1 × 3200 + 2 × 650 + 1 × 250 + 1 × 500 + 1 × 100 = KSh 5,350.00; cost per priced unit KSh 5,350.00. Revenue = 1 × KSh 6500 = KSh 6,500.00; pre-tax difference KSh 1,150.00. Cartridge price is wholly illustrative and depends on the exact system. Lab tests, unusual contamination, extra parts and source-water remedial work are separately quoted. No drinking-water health outcome is priced as guaranteed. Tax, premises, finance and actual rework must be added where applicable; no guaranteed earnings.

Check cash timing and a weaker outcome

TRAINING-0393: a fictional order for the scoped offer in section 01, using 1 priced units at KSh 6,500.00 each. Buyer group: Households and small offices with identifiable filter models. No buyer was contacted and no order was completed.

Teaching invoice = 1 x KSh 6,500.00 = KSh 6,500.00. The selected input lines in section 06 total KSh 5,350.00; their difference from this assumed invoice is KSh 1,150.00 before excluded costs and tax.

For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 1,950.00. The invoice balance is KSh 4,550.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 3,400.00 is needed after applying the advance. The advance is counted once, not again at final collection.

On full collection, total receipts are KSh 6,500.00. Cash against the selected example bill is KSh 1,150.00 before other payments. If a hypothetical 10% increase in the largest selected line (Cartridge purchase assumption) adds KSh 320.00, the unchanged invoice leaves KSh 830.00 against that revised bill.

If the customer instead leaves 10% of the invoice unpaid, KSh 650.00 is a receivable. Cash collected is KSh 5,850.00 and collected cash less the selected bill is KSh 500.00. 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

BWT besttaste installation/service manual
Manufacturer-specific cartridge identification, service records and commissioning requirements; not a water-safety guarantee for an unknown supply. Reference check recorded 2026-10-26.

BWT manuals
Model-document lookup route; select actual installed filter instructions. 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

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