3-Year Business Plan & Financial Projections

Gross margin rises from 74.5% in the first half-year to approximately 77% as agent-creation costs spread across a larger paying base. This case raises planned staffing and indirect spending with the faster account ramp; delivery capacity and support cost per enterprise still need evidence. EBITDA and PAT turn positive in FY2028-29 under these assumptions. Taxes are modelled at 25% of positive annual profit before tax; loss carry-forwards are not modelled. The first six-month EBITDA percentage is not meaningful on its small assumed revenue base. Totals may differ by ₹0.01 Cr due to rounding.

Balances at 31 March. The model assumes ₹2.4 Cr of pre-seed financing in FY2026-27 and an institutional seed round of ₹25–50 Cr (modelled at ₹35 Cr) in FY2027-28. Neither financing event is committed. Trade receivables equal the final month's modelled revenue, representing 30 debtor days; creditors reflect 40 days of the final month's direct costs. Positive operating cash flow is projected from FY2028-29. Figures may differ by ₹0.01 Cr because underlying calculations retain full precision.

Approved organisations may build and test any number of Agent Systems on Olbrain without Agent, orchestrator or conversational-usage charges before publication. Knowledge-base indexing and storage is charged from upload while indexed data is retained. Publication starts one 30-day free period for that Agent System; paid Agent, orchestrator and conversational-usage billing begins on day 31 unless the system is cancelled. Conversational usage is measured per published Agent System: one completed response is counted once even when its orchestrator and multiple specialist Agents contribute. Taxes are additional. Customer-specific waivers or commercial schedules override these standard charges only for their stated scope and period.

These examples assume the Agents share one end-user interface. The organisation platform fee, conversational usage, knowledge-base indexing and storage, FDE services and applicable taxes are additional. If Agents are published separately without a shared interface, each Agent is charged at ₹19,800 per month and no orchestrator charge applies.

Recognised revenue includes ₹19,800 per paying, published Agent per month plus a planning proxy of 5,000 completed responses per agent-month at ₹2 each. Actual usage is counted and billed per published Agent System, not per Agent; the proxy only sizes aggregate usage before the system mix is known. Usage is excluded from subscription ARR. Organisation platform fees, orchestrator subscriptions and FDE services are also excluded from the base forecast because approval timing, multi-Agent system composition and FDE uptake have not been validated. A mature account reaches 60, 120 and 180 paying Agents at 12, 24 and 36 months after first paid publication. The first account is assumed to start in October 2026; further starts are spread evenly through each fiscal year. The 1 → 5 → 24 → 74 paying-account ramp is a planning assumption requiring validation. It yields ₹98.96 Cr subscription ARR at exit, rounded to ~₹99 Cr.

AI/LLM inference is the largest direct cost and is included in Olbrain's prices. The model assumes inference and other usage costs consume approximately 50% of the usage-revenue proxy. Agent creation is modelled as a one-time ₹3,600 cost per new Agent. Blended gross margin is approximately 77% (₹19.8K Agent subscription at ~92% before creation cost plus the usage proxy at 50%). Organisation platform fees, orchestrator subscriptions and FDE revenue and cost are excluded pending evidence on system mix and delivery utilisation. SOC-2 Type II and ISO 27001 costs are booked in indirect operating expenses, not capitalised.

The model assumes hiring across engineering, commercial, security and operations as paid accounts grow. Projected team size rises from 12 at March 2027 to 90 at March 2030. Headcount, salary budgets and account-serving capacity are planning assumptions, not an observed staffing ratio; they depend on financing, customer demand and how much customers can deploy themselves.

Laptop price: ₹1.4L per unit. Planned SOC 2 Type II and ISO 27001 certification costs are included in operating expenses, not CapEx. The schedule retains the prior spending budget; capitalization of individual items needs accountant review. Depreciation is modelled at 30% p.a. on written-down value (half-year for FY2026-27 H2).