Business Plans, Financial Models
and Investment Projects

We don’t just help design businesses and projects -
we bring focus, structure, and economic clarity.

Practical Cases by MerserPL

CASE | Woodworking Business Model - Poland

From a workshop idea to financially sustainable production.

A good product and strong craftsmanship do not automatically create a sustainable manufacturing business.

The real question is different:

At what level of revenue, production capacity and cost structure does a workshop become a business that can generate stable profit and support further growth?

A client approached MERSER PL with a project to develop woodworking production in Poland, combining custom-made furniture and interior products with B2C sales and B2B cooperation.

The concept itself was clear.

What needed to be tested was the economics behind it.

We structured the business model around several key questions:

  • What level of monthly revenue is required to cover the operating structure?

  • How much production capacity needs to be utilized?

  • How should fixed and variable costs behave as sales grow?

  • What happens if demand develops slower than expected?

  • And at what point does additional growth start producing meaningful operating profit?

We built several operating scenarios.

Stress scenario
Revenue: ≈ PLN 51,000/month
Result: around break-even

Base scenario
Revenue: ≈ PLN 75,000/month
EBIT: ≈ PLN 15,000/month

Growth scenario
Revenue: ≈ PLN 90,000/month
EBIT: ≈ PLN 27,000/month

The important conclusion was not simply that the project could be profitable.

The model showed where profitability actually begins and what conditions need to be maintained for growth to remain economically sustainable.

This changes the conversation. Instead of asking:

“Can we sell enough furniture?”

the owner can ask much more useful questions:

What revenue level do we need?
What production load makes economic sense?
How much cost growth can the model absorb?
And when does scaling actually start creating value?

That is the point of financial modelling in a production business.

Not to create an optimistic forecast, but to understand the boundaries within which the business works.

The project gave the client a structured basis for production planning, cost control and further investment decisions.

MERSER PL | Business Engineering

We test where a business idea becomes a financially sustainable model — before growth requires significantly more capital.

#BusinessEngineering #FinancialModeling #Manufacturing #BusinessAnalysis #StrategicPlanning

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"I really appreciated how Merser PL approaches both their work and their clients. Everything was done with genuine attention to detail. At every stage, I felt the team truly cared about the result — not just the process. It’s one of those rare cases when you know: the money you invest is actually working for you. I’ll definitely come back again."

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