Revenue Model & Financial Projections
Owner: Mahdi Moradi Status: Draft Version: 2.0.0 Last Updated: 2026-04-20 Applies To: Company
Strategic pivot (April 20, 2026): Revenue model revised from 4 simultaneous streams to 2 active streams + opportunistic consulting. Giftifye and AI Platform are deferred, not cancelled. See 12-Month Roadmap for activation criteria.
1. Revenue Streams Summary
| Stream | Model | 2026 Target | 2027 Projection | Status |
|---|---|---|---|---|
| Bornara Tools | Ad revenue (AdSense) | $60–$400 | $2,200–$7,200 | Active — building May 2026 |
| Cookie Business | Product sales (local + online) | $300–$1,500 | $2,000–$6,000 | Active — testing recipes |
| Tech Consulting | Hourly / project-based | $0–$500 | $1,000–$5,000 | Opportunistic |
| Giftifye.com | Product sales | $0 | $3,000–$10,000 | On hold |
| AI Agent Platform | SaaS subscription | $0 | $0–$5,000 | Deferred to 2027 |
| Total | $360–$2,400 | $8,200–$33,200 |
2. Bornara Tools — Revenue Strategy
Ad Revenue Model
| Phase | Month | Tools Live | Est. Visits | RPM | Monthly Revenue |
|---|---|---|---|---|---|
| Phase 1–2 | May–Jun | 8–14 | 50–800 | — | $0 (no AdSense yet) |
| Phase 3 | Jul | 19 | 500–2,000 | $4–$7 | $2–$14 |
| Phase 4 | Aug | 24 | 1,500–5,000 | $5–$8 | $7.50–$40 |
| Phase 5 | Sep | 30 | 3,000–10,000 | $5–$9 | $15–$90 |
| Phase 6 | Oct | 35 | 5,000–15,000 | $6–$10 | $30–$150 |
| Steady | Nov–Dec | 35 | 7,000–25,000 | $7–$13 | $49–$325 |
Formula: Monthly Revenue = Monthly Visits × (RPM / 1,000)
Audience RPM: Developer/AI audience = $6–$15. Higher than generic consumer tools ($1–$3).
See Bornara Tools Cost & Revenue Model for full per-tool API cost breakdowns and scenario analysis.
API Cost vs Revenue
| Month | API Cost | Ad Revenue | Net |
|---|---|---|---|
| May–Jun | $0 | $0 | $0 |
| Jul | $11.50 | $2–$14 | -$10 to +$3 |
| Aug | $27.50 | $7.50–$40 | -$20 to +$13 |
| Sep | $31.50 | $15–$90 | -$17 to +$59 |
| Oct | $50.50 | $30–$150 | -$21 to +$100 |
| Nov–Dec | $35–$50 | $49–$325 | +$0 to +$285 |
3. Cookie Business — Revenue Strategy
Cookie Product Pricing
| Product | Price | Cost | Margin |
|---|---|---|---|
| Cookie Box (6 cookies) | $15–$20 | $5–$7 | 65–70% |
| Cookie Box (12 cookies) | $25–$35 | $8–$12 | 60–66% |
| Custom Event Cookies (dz) | $30–$50 | $10–$15 | 66–70% |
| Monthly Subscription | $20–$30/mo | $7–$10 | 65–67% |
Cookie Revenue Calculation
Local sales: 10–30 orders × $25 AOV = $250–$750
Online orders: 5–15 orders × $30 AOV = $150–$450
Subscriptions: 3–5 × $25 × 3 months = $225–$375 (if launched)
Target: $300–$1,500
Status: Recipes being tested and filmed. Instagram account live. Cottage food ruling pending (April 25, 2026).
4. Tech Consulting — Opportunistic Only
Service Pricing (Unchanged)
| Service | Rate | Typical Project Size |
|---|---|---|
| Shopify Store Setup | $500–$1,500 | 1–2 weeks |
| AI Workflow Automation | $75–$150/hour | 5–20 hours |
| Website Development | $500–$2,000 | 2–4 weeks |
| AI Consultation | $100–$150/hour | 2–5 hours |
2026 target: $0–$500 (not actively pursued; accept if opportunities come through network)
5. Deferred Streams (2027+)
Giftifye.com
Pricing strategy, product categories, and supplier research are preserved from original planning. Activation estimated Q4 2026 or Q1 2027. See 12-Month Roadmap for activation criteria.
2027 projection: $3,000–$10,000 (if launched by Q1 2027 with 10–30 products)
AI Agent Platform
Architecture docs preserved. Development deferred to Q1 2027 at earliest.
2027 projection: $0–$5,000 (depends on launch timing; could be $0 if deferred further)
6. 2026 Expense Budget (Revised)
Fixed Monthly Costs
| Expense | Monthly Cost | Annual Cost | Notes |
|---|---|---|---|
| Shopify subscription | $0 (deferred) | $0 | Only if cookies go online or Giftifye starts |
| Domain renewals | ~$5 | ~$60 | Existing domains only |
| Software subscriptions | $30–$60 | $360–$720 | Dev tools, AI tools |
| OpenAI API (from July) | $0–$50 | $80–$300 | Bornara Tools AI features |
Variable Costs
| Expense | 2026 Estimate |
|---|---|
| Wife's wages | $5,200–$10,000 |
| Kids' wages | $500–$1,000 |
| Equipment (CCA) | $1,200–$2,000 (existing FMV items) |
| Home office | $2,000–$3,000 (deduction) |
| Cookie ingredients/supplies | $200–$600 |
| Narjes: Tools design work | $200–$360 (logo, UI, social graphics) |
| Travel | $200–$500 |
Total 2026 Expense Range
Cash expenses: $1,000–$2,400
With wages + CCA + home office: $8,000–$15,000
7. Break-Even Analysis
Per Revenue Stream
| Stream | Monthly Break-Even | Notes |
|---|---|---|
| Bornara Tools | ~$35/month | API cost only — hosting is free |
| Cookies | ~$50/month | Ingredient costs, very achievable |
| Consulting | 1 project | Fastest path to revenue if pursued |
Business-Wide Break-Even (Revised)
- 2026: Small net loss expected ($100–$1,000 cash; larger with wage deductions)
- 2027: Break-even possible at ~$500–$1,000/month combined revenue
- 2028: Profitable with Tools + Cookies + Giftifye + possible AI Platform
8. Five-Year Revenue Projection (Revised)
| Year | Tools | Cookies | Consulting | Giftifye | AI Platform | Total |
|---|---|---|---|---|---|---|
| 2026 | $200 | $700 | $200 | $0 | $0 | $1,100 |
| 2027 | $4,000 | $3,000 | $2,000 | $5,000 | $2,000 | $16,000 |
| 2028 | $8,000 | $5,000 | $5,000 | $15,000 | $10,000 | $43,000 |
| 2029 | $12,000 | $8,000 | $8,000 | $30,000 | $30,000 | $88,000 |
| 2030 | $15,000 | $10,000 | $10,000 | $50,000 | $60,000 | $145,000 |
Mid-range estimates. Tools provides passive income base; AI Platform has highest growth ceiling once launched. Giftifye scales with holiday seasons.