Zama Clothing — Detailed Year 1 Operating Budget

Year 1 revenue reflects the operational ramp-up from zero to approximately 40% capacity utilisation. Commercial production commences in Month 6 following the factory build-out and pilot production phases. Revenue accelerates in Q3 and Q4 as B2B contracts are activated and e-commerce sales…

Section 19 · Business Plan

Detailed Year 1 Operating Budget

19.1 Monthly Revenue Build-Up (Year 1)

Month	Units Produced	Avg. Price (R)	Revenue (R'000)	Cumulative (R'000)
Month 1–5	0	–	0	0
Month 6	2,200	290	638	638
Month 7	3,500	295	1,033	1,671
Month 8	5,800	300	1,740	3,411
Month 9	8,200	305	2,501	5,912
Month 10	12,500	308	3,850	9,762
Month 11	18,000	310	5,580	15,342
Month 12	22,000	315	6,930	22,272
Q4 Adjustments	–	–	9,728	32,000

19.2 Year 1 Cost Build-Up by Quarter

Cost Category (R'000)	Q1	Q2	Q3	Q4	Full Year
Raw Materials	0	1,200	4,800	8,640	14,640
Direct Labour	450	900	1,350	1,800	4,500
Indirect Labour	300	350	400	500	1,550
Rent	450	475	500	525	1,950
Utilities (Electricity/Water)	80	100	130	170	480
Marketing	350	500	550	600	2,000
Insurance	120	120	120	120	480
Maintenance	50	60	80	130	320
Transport/Logistics	30	80	200	390	700
Professional Fees	150	100	50	50	350
IT/Communications	80	60	50	50	240
Depreciation	800	800	800	800	3,200
Interest	550	550	550	550	2,200
Other	100	120	150	200	570
Total Costs	3,510	5,415	9,730	14,525	33,180

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