Projection across the pod scaling plan: 1 pod ramping today → 6 pods by EOY 2026 → 10 pods by EOY 2027 → steady state in 2028. Revenue is service retainer-based; cost moves with offshore pod headcount.
This is a planning projection, not financial statements. Numbers assume the recommended 60% gross margin pricing and the sequencing from the Pod Model. Treat as directional — reality will flex by quarter.
Everything below flows from these inputs. Change one and the rest of the model moves with it.
Every client retainer bundles four service lines. Mix shifts slightly as the book matures — AI development becomes a larger share as we move upmarket.
Launch year. CMG goes live April 2026 — Q1 is pre-launch (zero across the board). Pod 1 stabilizes Q2–Q3; Pods 2–6 added through the back half. Margins compressed in early quarters as pods carry full cost before clients fill in. First Delivery Lead lands Q4.
| 2026 | Q1 | Q2 | Q3 | Q4 | Year |
|---|---|---|---|---|---|
| Pods active (EoQ) | 0 | 2 | 4 | 6 | 6 |
| Clients (EoQ) | 0 | 14 | 28 | 48 | 48 |
| Revenue | |||||
| Service revenue | $0 | $273K | $546K | $936K | $1,755K |
| Cost of revenue | |||||
| Offshore pod cost | $0 | ($156K) | ($312K) | ($468K) | ($936K) |
| Gross profit | $0 | $117K | $234K | $468K | $819K |
| Gross margin | — | 43% | 43% | 50% | 47% |
| Operating expenses | |||||
| Partner comp (Bryant + Van) | $0 | ($72K) | ($72K) | ($72K) | ($216K) |
| US-side Pod Leads | $0 | $0 | ($36K) | ($72K) | ($108K) |
| Delivery Lead 1 | $0 | $0 | $0 | ($42K) | ($42K) |
| Talent Recruiter | $0 | $0 | ($9K) | ($9K) | ($18K) |
| Software & infrastructure | $0 | ($7K) | ($8K) | ($9K) | ($24K) |
| Accounting, legal, G&A | $0 | ($6K) | ($6K) | ($6K) | ($18K) |
| Total OpEx | $0 | ($85K) | ($131K) | ($210K) | ($426K) |
| Net income | $0 | $32K | $103K | $258K | $393K |
| Net margin | — | 12% | 19% | 28% | 22% |
Scale year. Pods 7–10 added; retainer creeps up to $7K as we move upmarket. Second Delivery Lead onboards mid-year. Margins firm as the book matures.
| 2027 | Q1 | Q2 | Q3 | Q4 | Year |
|---|---|---|---|---|---|
| Pods active (EoQ) | 7 | 8 | 10 | 10 | 10 |
| Clients (EoQ) | 64 | 74 | 88 | 100 | 100 |
| Revenue | |||||
| Service revenue | $1,344K | $1,554K | $1,848K | $2,100K | $6,846K |
| Cost of revenue | |||||
| Offshore pod cost | ($588K) | ($672K) | ($840K) | ($840K) | ($2,940K) |
| Gross profit | $756K | $882K | $1,008K | $1,260K | $3,906K |
| Gross margin | 56% | 57% | 55% | 60% | 57% |
| Operating expenses | |||||
| Partner comp (raised) | ($90K) | ($90K) | ($90K) | ($90K) | ($360K) |
| US-side Pod Leads | ($252K) | ($294K) | ($378K) | ($420K) | ($1,344K) |
| Delivery Lead 1 | ($42K) | ($42K) | ($42K) | ($42K) | ($168K) |
| Delivery Lead 2 (Q2+) | $0 | ($42K) | ($42K) | ($42K) | ($126K) |
| Talent Recruiter | ($11K) | ($11K) | ($11K) | ($11K) | ($42K) |
| Software & infrastructure | ($12K) | ($12K) | ($12K) | ($12K) | ($48K) |
| Accounting, legal, G&A | ($9K) | ($9K) | ($9K) | ($9K) | ($36K) |
| Total OpEx | ($416K) | ($500K) | ($584K) | ($626K) | ($2,124K) |
| Net income | $340K | $382K | $424K | $634K | $1,782K |
| Net margin | 25% | 25% | 23% | 30% | 26% |
Steady state. 10 pods full at ~10 clients each; retainer holds at $7.5K. Business-side hires fill out (Sales, Ops, HR, dedicated Accounting). Third Delivery Lead added.
| 2028 | Q1 | Q2 | Q3 | Q4 | Year |
|---|---|---|---|---|---|
| Pods active | 10 | 10 | 10 | 10 | 10 |
| Clients | 100 | 100 | 100 | 100 | 100 |
| Revenue | |||||
| Service revenue | $2,250K | $2,250K | $2,250K | $2,250K | $9,000K |
| Cost of revenue | |||||
| Offshore pod cost | ($900K) | ($900K) | ($900K) | ($900K) | ($3,600K) |
| Gross profit | $1,350K | $1,350K | $1,350K | $1,350K | $5,400K |
| Gross margin | 60% | 60% | 60% | 60% | 60% |
| Operating expenses | |||||
| Partner comp | ($90K) | ($90K) | ($90K) | ($90K) | ($360K) |
| 10 US-side Pod Leads | ($450K) | ($450K) | ($450K) | ($450K) | ($1,800K) |
| Delivery Leads 1–3 | ($126K) | ($126K) | ($126K) | ($126K) | ($504K) |
| Sales Lead + variable | ($36K) | ($36K) | ($36K) | ($36K) | ($144K) |
| Operations Lead | ($30K) | ($30K) | ($30K) | ($30K) | ($120K) |
| HR / People Lead | ($24K) | ($24K) | ($24K) | ($24K) | ($96K) |
| Accounting (in-house) | ($15K) | ($15K) | ($15K) | ($15K) | ($60K) |
| Talent Recruiter team | ($21K) | ($21K) | ($21K) | ($21K) | ($84K) |
| Software & infrastructure | ($18K) | ($18K) | ($18K) | ($18K) | ($72K) |
| G&A · office · events | ($15K) | ($15K) | ($15K) | ($15K) | ($60K) |
| Total OpEx | ($825K) | ($825K) | ($825K) | ($825K) | ($3,300K) |
| Net income | $525K | $525K | $525K | $525K | $2,100K |
| Net margin | 23% | 23% | 23% | 23% | 23% |
Roll-up across all three years — what the agency banks if the plan executes.
| 2026 | 2027 | 2028 | 3-yr total | |
|---|---|---|---|---|
| Revenue | $1,755K | $6,846K | $9,000K | $17,601K |
| Cost of revenue | ($936K) | ($2,940K) | ($3,600K) | ($7,476K) |
| Gross profit | $819K | $3,906K | $5,400K | $10,125K |
| Gross margin | 47% | 57% | 60% | 58% |
| Operating expenses | ($426K) | ($2,124K) | ($3,300K) | ($5,850K) |
| Net income | $393K | $1,782K | $2,100K | $4,275K |
| Net margin | 22% | 26% | 23% | 24% |
| EoY ARR | $3.74M | $8.40M | $9.00M | — |
The numbers above are accrual P&L. A few realities of how this becomes cash in the bank:
Clients pay monthly retainers upfront. CMG collects ~30 days ahead of when work is delivered — cashflow is healthier than P&L suggests, especially during growth.
Pod cost goes out the door every two weeks via Wise (see Contractor Payments SOP). Hold 1.5× monthly pod cost in operating account as buffer.
CMG goes live April 2026 (Q2). Q1 numbers are zero across the board — nothing operating yet. The ramp loss moves to Q2, where Pod 1 carries full $26K/mo cost while ramping its first clients.
Pod Leads, Delivery Leads, and business hires phase in only after revenue justifies them. Don’t hire ahead of the curve — preserves margin during transitions.
If the average retainer holds at $8K instead of $7K in 2027 (15% premium), Year 2 revenue lifts to ~$7.8M and net income to ~$2.5M. Pricing is the highest-leverage variable.
Model assumes ~5% monthly churn (standard for services). If churn doubles, the back half of each year flattens. Watch QBR renewals like a hawk.