Transparency
The numbers, the assumptions and the risks
Everything on this page is planning information. We publish it so the model can be checked, questioned and held to account.
These figures are management forecasts based on current planning assumptions. They are not historical operating results, guarantees, or investment projections.
Unit economics
What one pair costs and funds.
The cost of the matching impact pair is a separate impact distribution expense. It is not included in the cost of goods sold used to calculate gross margin.
- Planned consumer price
- CAD $13.00
- Average selling price (model)
- CAD $13.11
- Production cost per pair
- CAD $3.00
- Impact pair funding
- CAD $3.00
- Gross margin
- ≈ 76.9%
- Contribution margin
- ≈ 54.2%
- Contribution per purchase
- CAD $7.00
Final pricing confirms at launch.
The financial model uses an average selling price of approximately CAD $13.11 because of the projected channel mix.
Planned cost at the modelled order volume.
Allocated per eligible consumer purchase.
Gross margin before impact distribution expense: planned price less the production cost of the purchased pair.
Contribution margin after the matching impact pair is funded.
Contribution per consumer purchase after both product units, before other operating expenses.
Three-year management forecast
What the plan projects, in Canadian dollars.
These are forecasts, not results. Actual outcomes will differ, and we will publish actuals separately once the business is trading.
| Metric | Year 1 | Year 2 | Year 3 |
|---|---|---|---|
| Consumer units | 51,650 | 69,728 | 90,646 |
| Impact units | 51,650 | — | — |
| Corporate clients (year end) | 45 | — | — |
| Revenue | $804,432 | $1,085,983 | $1,411,778 |
| Gross profit | $618,612 | — | — |
| Net profit | $301,662 | $464,077 | $672,430 |
| Net margin | 37.5% | 42.7% | 47.6% |
| Ending cash | $358,495 | $604,832 | $1,002,772 |
These figures are management forecasts based on current planning assumptions. They are not historical operating results, guarantees, or investment projections.
Assumptions
What the model takes as given.
- Consumer pricing is planned at approximately CAD $13.00 per pair; the model applies an average selling price of approximately CAD $13.11 to reflect projected channel mix.
- Production cost is planned at CAD $3.00 per pair at the modelled order volume.
- Every modelled consumer unit funds one matching impact unit at CAD $3.00.
- Year 1 assumes 51,650 consumer units and 45 corporate clients at year end.
- Operating expenses include fulfilment, marketing, platform, and administrative costs.
- No external financing round is assumed within the three-year model.
Key risks
What could make it wrong.
Product verification risk
Material, absorbency, and durability targets are not yet confirmed by testing. Final specifications may change.
Supplier risk
No manufacturing contract is finalised. Unit cost, lead time, and minimum order quantity may differ from the modelled assumptions.
Demand risk
Forecast volumes are planning assumptions, not committed orders. Actual demand may be materially lower.
Partnership risk
Distribution depends on community organizations that have not yet signed agreements with FlowForward.
Operating capacity risk
FlowForward is student-led. Team availability affects delivery timelines.
Sourcing standards
What a supplier has to meet before we work with them.
We are evaluating manufacturing partners against defined standards for worker safety, compensation, material documentation, product quality, and supply-chain transparency. Verified supplier and certification information will be published after contracts, testing, and document reviews are complete.
| Standard | Evidence required | Current status |
|---|---|---|
| Worker safety | Documented safe working conditions and a written safety policy. | Pending supplier assessment |
| Fair compensation | Written evidence of wage rates that meet or exceed local legal requirements. | Pending supplier assessment |
| Material documentation | Fibre content, mill origin and material data sheets for every component. | Awaiting supplier verification |
| Chemical compliance | Restricted-substance documentation covering finished fabric and trims. | Awaiting supplier verification |
| Quality assurance | Defined inspection process and acceptable-quality thresholds per production run. | In development |
| Supply-chain visibility | Disclosure of production sites and any subcontracted processes. | Pending supplier assessment |
| Packaging reduction | Paper-based packaging with minimum viable material use. | In development |
| Responsible production | Water, energy and waste handling practices documented at the production site. | Pending supplier assessment |
We hold no certifications today. Certification and audit information will be published only when we hold valid documentation for the exact materials and suppliers used.
- VerifiedVerified
- Confirmed by documentation we hold today.
- TestingTesting
- Currently being evaluated through sampling or wear testing.
- Design targetDesign target
- A specification we are designing toward. Not yet confirmed.
- Pending verificationPending verification
- Awaiting supplier documentation or third-party verification.
- Management forecastManagement forecast
- A planning figure, not an achieved result.