01 · Tier Pricing Structure
Gross, Net & Cost
by Tier
Gross = what FanBasis/employer pays tati. Net = employer's effective cost after §119 deduction (37%). Cost = tati.'s estimated production cost per meal. Everything below this line is internal only.
| Tier | Gross / Meal | Net (§119) | Cost Low | Cost Mid | Cost High | Margin Low | Margin Mid | Margin High | Floor Price |
|---|---|---|---|---|---|---|---|---|---|
| Starter | $7.94 | $5.00 | $4.50 | $5.50 | $6.50 | $3.44 (43%) | $2.44 (31%) | $1.44 (18%) | $5.50 |
| Core | $11.11 | $7.00 | $6.00 | $7.50 | $8.50 | $5.11 (46%) | $3.61 (33%) | $2.61 (23%) | $7.50 |
| Plus | $15.87 | $10.00 | $9.00 | $10.00 | $11.50 | $6.87 (43%) | $5.87 (37%) | $4.37 (28%) | $10.00 |
| Pro | $19.84 | $12.50 | $11.50 | $12.50 | $14.00 | $8.34 (42%) | $7.34 (37%) | $5.84 (29%) | $12.50 |
| Elite | $23.81 | $15.00 | $13.00 | $14.00 | $16.00 | $10.81 (45%) | $9.81 (41%) | $7.81 (33%) | $14.00 |
Floor price rule: Never discount below the "Cost Mid" column. At mid-volume cost, this is tati.'s break-even. If a client negotiates, the answer is: "Our pricing reflects the quality and personalization of the program. The §119 deduction already reduces your net cost by 37% — there is no room below this floor."
02 · Live Margin Calculator
Model Any Scenario
Annual Revenue · tati.
$144,430
50 emp · 5 meals/wk
Annual Profit · tati.
$46,930
32.5% margin · mid cost
§119 Saving · Employer
$53,439
37% of gross meal spend
Emanay Referral · Annual
$9,000
$15/emp/mo · tati. Benefits
03 · Lunch Only vs. Lunch + Dinner
10 Meals Doubles
tati.'s Revenue.
Same client, same employees, same tier — lunch + dinner doubles the weekly order. The §119 saving nearly doubles too, making the employer's effective cost identical per meal. This is the most powerful upsell in the program.
Lunch Only · 5 meals/wk
Core tier · 50 employees · mid cost
Weekly meals
250
Weekly revenue
$2,778
Annual revenue
$144,430
Annual profit (mid)
$46,930
Employer §119 saving
$53,439/yr
Employee seat fee/wk
$56.15
Lunch + Dinner · 10 meals/wk
Core tier · 50 employees · mid cost
Weekly meals
500
Weekly revenue
$5,555
Annual revenue
$288,860
Annual profit (mid)
$93,860
Employer §119 saving
$106,878/yr
Employee seat fee/wk
$112.00
The upsell conversation: "You're already seeing $53K in §119 savings. If your team wants dinner too, your savings nearly double to $107K — and the effective cost per meal stays exactly the same at $7. You get twice the meals for roughly twice the gross, but the same net economics."
04 · Annual Revenue by Tier × Headcount
What tati. Earns
at Scale
Mid cost assumption. 5 meals/week. These are tati.'s gross revenue and profit numbers per client account.
| Tier · Headcount | 25 employees | 50 employees | 100 employees | 250 employees | 500 employees |
|---|---|---|---|---|---|
| Starter · Revenue | $51,610 | $103,220 | $206,440 | $516,100 | $1,032,200 |
| Starter · Profit (mid) | $15,860 | $31,720 | $63,440 | $158,600 | $317,200 |
| Core · Revenue | $72,215 | $144,430 | $288,860 | $722,150 | $1,444,300 |
| Core · Profit (mid) | $23,465 | $46,930 | $93,860 | $234,650 | $469,300 |
| Plus · Revenue | $103,155 | $206,310 | $412,620 | $1,031,550 | $2,063,100 |
| Plus · Profit (mid) | $38,155 | $76,310 | $152,620 | $381,550 | $763,100 |
| Elite · Revenue | $154,765 | $309,530 | $619,060 | $1,547,650 | $3,095,300 |
| Elite · Profit (mid) | $63,765 | $127,530 | $255,060 | $637,650 | $1,275,300 |
05 · Break-Even — Minimum Viable Clients
How Many Employees
to Cover Fixed Costs?
Assumes $2,000/month in fixed overhead (kitchen, packaging, admin, delivery coordination). This is the minimum viable client size per tier before fixed costs are covered.
Minimum employees needed to cover $2,000/month fixed overhead · mid cost assumption
Starter
38
employees minimum
$2.44/meal margin
Core
26
employees minimum
$3.61/meal margin
Plus
16
employees minimum
$5.87/meal margin
Pro
13
employees minimum
$7.34/meal margin
Elite
10
employees minimum
$9.81/meal margin
Implication: A 25-person company on Core is viable. A 10-person company is only viable at Plus or above. Never take a client below their tier's break-even headcount unless they are committed to growing into it within 90 days. The Starter tier needs 38 employees to be worth operating — below that, push to Core or require a minimum commitment.
06 · Multi-Client Pipeline Value
What the Pipeline
Is Worth
If Emanay closes 5 corporate clients — one per tier — this is what tati. earns annually. Stacking clients is the entire model.
5 Clients · One Per Tier · 50 Employees Each
- Starter (50 emp): $103,220 rev · $31,720 profit
- Core (50 emp): $144,430 rev · $46,930 profit
- Plus (50 emp): $206,310 rev · $76,310 profit
- Pro (50 emp): $257,920 rev · $95,420 profit
- Elite (50 emp): $309,530 rev · $127,530 profit
Total · 5 clients · 250 employees
$1,021,410
annual revenue · tati.
Combined profit (mid cost)
$377,910
annual · tati. food group
Emanay Earnings · Same 5 Clients
- tati. Benefits referral (250 emp × $15/mo): $45,000/yr
Emanay referral income · 5 clients
$45,000
annual · tati. Benefits referral only
Every additional 50-employee client adds
$9,000/yr
recurring · permanent · no extra work
07 · Emanay Referral Income · tati. Benefits
$15/employee/month · for life of client · tati. Benefits referral
20% of $75 Add Benefits fee · W2 employees only25 employees
$375/mo
$4,500/yr
50 employees
$750/mo
$9,000/yr
100 employees
$1,500/mo
$18,000/yr
250 employees
$3,750/mo
$45,000/yr
500 employees
$7,500/mo
$90,000/yr
08 · Pricing Rules — Internal Only
Never Break These Rules
- $11.11 is the floor for Core. At $7.50 mid cost, $11.11 gives $3.61/meal margin. Below $11.11 and tati. operates at risk.
- Never quote net price to clients without explaining §119. The net price only exists because of the deduction — quoting $7 without context sounds like a discount, not a tax benefit.
- No discounts below floor price. If a client pushes back on price, explain the §119 math. Their net is already 37% lower than gross.
- Minimum 25 employees for Core. Below 25 the margin per client doesn't justify the onboarding and management overhead.
- Lunch + Dinner is always an upsell, never the default. Start with Lunch Only. Introduce L+D at the Month 1 review when the team is happy.
Negotiation Positions
- "Can you lower the price?" → "Your net effective cost is already 37% below gross via §119. We're at floor." Offer to run a pro-forma showing their exact savings instead.
- "We only have 15 employees." → Minimum viable is 25 for Core. Offer Plus tier (better margins at smaller volume) or a 90-day growth commitment.
- "We don't have W2 employees." → tati. Benefits FICA saving doesn't apply. Pitch Scenario 1 (employer covers, §119 only). Position as a benefit expense.
- "We want to try 1 month with no contract." → Acceptable. Month 1 at published rate, 6-month contract at month-end locks the rate.
- Volume discount ask (100+ employees): Max 5% off gross at 100+ employees. Never below cost mid. Document any exceptions.