Otaku Haven

# Results — run-2026-04-25-15-13-00

## Tasks Completed

- Task 001 completed: created `Business Plan/02-Strategic/`.
- Task 002 completed: built `Business Plan/02-Strategic/Financial-Model.xlsx` with all 9 required tabs.
- Task 003 completed: self-verified `Business Plan/02-Strategic/Financial-Model.xlsx` against all Task 002 acceptance criteria.
- Task 004 completed: built `Business Plan/02-Strategic/Competitive-Analysis.xlsx` with the required matrix and summary sheets.

## In Progress

- None. All run tasks are complete.

## Files Changed/Added

- Added output directory: `Business Plan/02-Strategic/`
- Added workbook: `Business Plan/02-Strategic/Financial-Model.xlsx`
- Added workbook: `Business Plan/02-Strategic/Competitive-Analysis.xlsx`
- Updated output log: `trail/runs/intent-002/run-2026-04-25-15-13-00/results.md`

## Deviations from Plan

- No scope deviations.
- During Task 003, one break-even note formula used invalid single-quoted text literals. It was corrected and the workbook was re-verified before proceeding to Task 004.

## Assumptions Made

- Gross margin set at `50.0%`, the midpoint of the allowed `45–55%` range, to balance lower-margin manga/cards with higher-margin accessories/apparel/local-creator sales.
- Revenue growth assumptions set at `Year 2: 51.8%`, `Year 3: 12.0%`, `Year 4: 8.0%`, `Year 5: 6.0%`. Rationale: Year 2 reflects a post-opening ramp from launch-year trading to a stabilized full-year run rate; later years normalize.
- Hour assumptions set at `Assistant Manager: 40 hours/week`, `Key Holder: 24 hours/week each`, `Sales Associate: 20 hours/week each`.
- Employer tax and benefit burden set at `12.0%` of base payroll.
- Utilities set at `$900/month`.
- Insurance set at `$450/month`.
- Marketing set at `$1,500/month` as the canonical ongoing marketing budget.
- Technology/software subscriptions set at `$300/month` in aggregate for Square for Retail, Square Online, Xero, Gusto, and Microsoft 365.
- Miscellaneous/contingency set at `$750/month`.
- Pre-opening operating expenses assumed to begin in `March 2026` after lease execution and buildout start; pre-opening payroll remains `$0`.
- Startup uses include a `Working Capital Reserve` category that remains available as cash rather than being treated as operating expense.
- Working Capital Reserve was set at `$40,000` to keep Year 1 ending cash non-negative while staying within the fixed `$250,000` startup budget.
- Seasonal revenue indices for June-December 2026 are assumed as `1.10, 1.15, 1.00, 0.98, 1.02, 1.25, 1.45` to reflect opening lift, summer convention season, and holiday concentration.
- Stabilized 2027 monthly seasonal indices for break-even modeling are assumed as `Jan 0.90, Feb 0.92, Mar 1.00, Apr 1.02, May 1.04, Jun 1.08, Jul 1.10, Aug 1.00, Sep 0.99, Oct 1.01, Nov 1.12, Dec 1.28`.
- Competitive analysis benchmarking uses broadly known market positioning for `Crunchyroll Store`, `Hot Topic`, and `Barnes & Noble` rather than scraped current merchandising details, because only the provided run inputs were permitted.
- The Austin-area local competitor is intentionally fictional and is used as an illustrative specialist-shop benchmark, not as a claim about a specific real business.

## Open Questions/Blockers

- None.

## Task 003 Verification

- Verified workbook tab order: `Key Assumptions`, `Revenue Year 1 Monthly`, `Revenue Years 2-5 Annual`, `Payroll Detail`, `Operating Expenses`, `Startup Costs and Use of Funds`, `Income Statement (P&L)`, `Cash Flow Statement`, `Break-Even Analysis`.
- Verified break-even month: `Month 10` of operations (`March 2027`), which is inside the required Month 10–14 range.
- Verified Payroll Detail includes all `8` employees and exact compensation rates: `Store Manager $65,000/year`, `Assistant Manager $20/hour`, `Key Holders $18/hour`, `Sales Associates $15/hour`.
- Verified rent is formula-linked to the Key Assumptions tab at `$3,500/month` in every operational period and annualized correctly for Years 2–5.
- Verified Startup Costs and Use of Funds sums exactly to `$250,000`.
- Verified Year 1 gross margin assumption is `50.0%`, within the required `45–55%` range.
- Verified every formula cell in Tabs 2–9 contains a reference to the `Key Assumptions` tab.
- Verified ending cash balance never goes negative during 2026; minimum ending cash is approximately `$4,975.32`.

## Task 004 Verification

- Verified `Competitive-Analysis.xlsx` contains both required sheets: `Comparison Matrix` and `Competitive Positioning Summary`.
- Verified the `Comparison Matrix` sheet contains the required 5 entity columns: `Otaku Haven`, `Crunchyroll Store`, `Hot Topic`, `Barnes & Noble`, and `Fictional Local Competitor (Austin area)`.
- Verified the `Comparison Matrix` sheet contains all 7 required comparison dimensions.
- Verified Otaku Haven details in the matrix are consistent with the reference data, including the full 8-category assortment, `2847 S Lamar Blvd, Suite 105, Austin, TX 78704`, `OtakuHaven.store`, and the Austin social/community positioning.
- Verified the local competitor is labeled clearly as fictional in both the column header and explanatory note.
- Verified the `Competitive Positioning Summary` sheet contains all 3 required sections: top competitive advantages, primary threats, and underserved customer need.
- Verified the workbook uses clear headers, wrapped text, and consistent table structure.