Yumi Nutrition Financial Model

Current SKUs (all 60-gummy bottles): Sleep, Hair Skin & Nails, Multivitamin, Probiotic. Future pipeline: CBD gummies, Apple Cider Vinegar, Zinc, Vitamin D; plus powders, bars, drinks, merchandise. Value prop: better-tasting, easy-to-consume supplements vs. tasteless/hard-to-swallow incumbents; strong brand positioning for online channels.

• Worldwide dietary supplement market: $278B.
• Worldwide market growth: 9.6% p.a..
• US market: £77.8B.
• UK addressable market (SAM): £1.4B.
• E-commerce supplement sales: $12.8B.
• Gummy format share of US market: 7.5% of $77B = ~$5.8B.
• 65% of UK adults have taken supplements in the past year; 45% of those daily.

• Primary: DTC e-commerce (own website) - direct bottle sales at £13.99 RRP.
• Secondary: Amazon, influencer marketing.
• Expansion: B2B wholesale into health stores, chain stores, other online stores and dropshippers.
• Pricing: Single bottle RRP £13.99; 60 gummies per bottle.
• No subscription, bundles, or tiered pricing mentioned in deck.

• Current monthly sales: £15k+.
• Business is already profitable at time of raise.
• 18-month target: £100k/month in sales.
• Founders have self-funded to this point.

Financial projections (5-year, from slide 15):

Note: Projections include 30% profit distributed to shareholders annually (added as cost). Y1 profit reinvested back into business.

All figures from slide 13:

• RRP per bottle: £13.99
• Cost per bottle (COGS): £1.77
• Co-Packing & Packaging: £0.30
• Shipping: £2.32
• Cost per new customer (CAC): £2.00
• Total variable cost per bottle (new customer): £1.77 + £0.30 + £2.32 + £2.00 = £6.39
• Acquisition profit per bottle (first order): £7.60
• Implied gross margin (ex-CAC): (£13.99 − £1.77 − £0.30 − £2.32) / £13.99 = ~68%

Competitive quadrant (price vs. product variety) - Yumi positioned: high variety / mid-price.

Competitors mapped:

• Low price / high variety: Boots, Vitafusion
• Low price / low variety: (unnamed green logo brand)
• High price / low variety: Hairburst, Sugarbearhair
• High price / high variety: Olly, Yumi

Moat claims: strong brand identity, online-first scalability, taste differentiation. No patents, exclusive formulas, or proprietary tech mentioned.

Team:

• Sebastien Vanderlinden - 7 years business dev & marketing; £600k+ revenue generated in previous role within ~1 year.
• Adam Barker - BSc Business & Finance, FinTech at Oxford; £250k business dev in one month; prior startup founder.
• Joshua Margetts - BSc Graphic Design, Young Enterprise competition winner; also a model (brand-fit relevance).

Funding ask: £100k SEIS-approved.

Use of funds:

• Marketing & Growth: 50% (£50k) - e-commerce scaling, Amazon, influencers, new markets.
• Inventory & Operations: 30% (£30k) - inventory build, warehouse upgrade, product line expansion.
• Admin & Staff: 20% (£20k) - marketing hire, admin costs.

• Archetype + why: DTC Consumer Goods P&L with channel split (DTC vs. B2B wholesale). Revenue is unit-driven (bottles sold), with clear COGS, fulfillment, and paid-marketing spend lines. Not a SaaS or marketplace - a physical product with inventory. A 3-statement model would be overkill at this stage; a detailed P&L + cash flow is appropriate.
• Forecast horizon & granularity: 5 years annual (matching deck projections), with Year 1–2 on monthly granularity to track cash against the £15k/month current run-rate and the £100k/month 18-month target.
• Key drivers & assumptions:
• Monthly revenue run-rate at start: £15k
• Revenue growth rate Y1→Y2: implied ~19x from £22k to £419k; heavy front-loading from £100k injection; model should derive organically from unit volume + price, not apply a flat % growth.
• ASP per bottle: £13.99
• COGS per bottle: £1.77
• Co-packing & packaging per bottle: £0.30
• Shipping per bottle: £2.32
• CAC (new customer): £2.00
• Gross margin (ex-CAC): ~68%
• Marketing spend as % of revenue: ~30–40% in Y1–Y2 scaling phase, declining to ~20% at maturity; consistent with 50% of £100k raise going to marketing
• Repeat purchase rate: 30–40% monthly repurchase; consumable product with strong reviews, but no data in deck
• SKU count growth: 4 current → 6–8 by Y2 as pipeline products launch
• B2B wholesale revenue: zero in Y1, ~10–15% of revenue from Y3 as US/B2B channel opens
• Shareholder profit distribution: 30% of net profit added as cost from Y2 onward
• Inventory build (working capital): ~4–6 weeks of forward cover; key cash drag post-raise
• Headcount: founder-only in Y1; 1–2 hires in Y2 from admin/staff budget
• FX (USD/GBP): 0.80 for US market revenue translation; US revenue from Y3
• Scenarios (Base / Bull / Bear - which variables flex):
• Base: £100k/month by month 18 as stated; repeat rate 35%; CAC holds at £2
• Bull: US channel opens in Y2; repeat rate 45%; CAC improves via organic/SEO
• Bear: UK growth slower (£50k/month by month 18); CAC rises to £5 as paid channels saturate; B2B delayed to Y4
• Required sheets / outputs:

1. Assumptions - all drivers in one place with toggle for scenarios
2. Revenue Build - monthly units sold × ASP, split by DTC/B2B/Amazon; new vs. returning customers
3. P&L - gross profit, contribution margin, EBITDA, net profit; 5-year annual + Y1–Y2 monthly
4. Cost Build - COGS, fulfillment, marketing spend, staff, admin, shareholder distribution
5. Cash Flow - operating cash flow; working capital (inventory); capex (warehouse); £100k injection timing
6. Unit Economics - per-bottle waterfall (RRP → gross profit → contribution after CAC)
7. Dashboard - KPIs: monthly revenue, gross margin %, CAC, monthly burn/surplus vs. target