{
  "classification": "Illustration with invented assumptions, NOT survey, actual contract, average or recommendation. All values exclude consumption tax.",
  "base_assumptions": {
    "business_days": 25,
    "meals_per_day": 80,
    "unit_revenue_yen": 1500,
    "ingredient_yen_per_meal": 525,
    "owner_fee_fraction_of_sales": 0.1,
    "fixed_cost_breakdown_yen": {
      "personnel_including_employer_costs": 1100000,
      "utilities_etc_assumed_fixed": 300000,
      "other_assumed_fixed": 100000
    }
  },
  "variable_unit_contribution_yen": 825,
  "break_even_meals_derived": 1818.1818181818182,
  "scenarios": [
    {
      "name": "基準の仮定",
      "meals": 2000,
      "sales_price_yen": 1500,
      "revenue_yen": 3000000,
      "ingredient_cost_yen": 1050000,
      "owner_fee_yen": 300000,
      "fixed_cost_yen": 1500000,
      "operating_balance_yen": 150000
    },
    {
      "name": "食数が20％減少",
      "meals": 1600,
      "sales_price_yen": 1500,
      "revenue_yen": 2400000,
      "ingredient_cost_yen": 840000,
      "owner_fee_yen": 240000,
      "fixed_cost_yen": 1500000,
      "operating_balance_yen": -180000
    },
    {
      "name": "食材単価が10％上昇",
      "meals": 2000,
      "sales_price_yen": 1500,
      "revenue_yen": 3000000,
      "ingredient_cost_yen": 1155000,
      "owner_fee_yen": 300000,
      "fixed_cost_yen": 1500000,
      "operating_balance_yen": 45000
    },
    {
      "name": "販売単価を100円上げる",
      "meals": 2000,
      "sales_price_yen": 1600,
      "revenue_yen": 3200000,
      "ingredient_cost_yen": 1050000,
      "owner_fee_yen": 320000,
      "fixed_cost_yen": 1500000,
      "operating_balance_yen": 330000
    }
  ],
  "limitations": [
    "Actual staff, food procurement, utilities, owner payments and taxation depend on contract and volume.",
    "Selling price scenario holds demand and recipe constant, so is not a forecast of the result of a price increase.",
    "Facility owner profit is not equal to received fee because owner-side costs remain."
  ]
}