Knoche GmbH — Wind-down Dashboard

1. Global settings

Switch date

Employer load (%)

Surcharge on payroll for SV employer contributions.

Pre-restructure monthly burn (€)

Used for savings comparison.

2. Retained employees

3. Terminated employees

4. Studio leases

5. Vehicle

6. Fixed ongoing costs

HPH transfer (€/mo)

Fixed $7,000 USD/mo wired to HPH regardless of order volume. €5,970 at May 2026 rate (1 USD = 0.853 EUR).

Steuerberater (€/mo)

HQ + misc (€/mo)

Sunshine HQ rent, insurance, telecom, IT, IHK, GEZ, GEMA, ARAG, KFZ, Shopify.

7. Revenue & profitability

Optional. Use to model when the new mail-order business generates enough cumulative net cash flow to repay the wind-down spend (profit-recovery break-even, separate from the pure cost-recovery break-even).

Monthly sales baseline (€)

Expected monthly revenue once the new model is fully ramped up.

Variable gross margin (%)

Revenue minus VARIABLE cost of goods only (other suppliers, packaging, accessories — NOT HPH). HPH is the fixed $7k USD/mo transfer modeled separately in section 6. Bericht 2023/24 implies ~76% on this basis.

Sales ramp (months)

0 = sales hit baseline immediately. 6 = linear ramp from start% to 100% over 6 months.

Ramp starting % of baseline

If ramp = 0 this is ignored. Otherwise: month 1 sales = baseline × (this %).

Termination schedule

Person / Studio	Type	Notice issued	Notice term	Effective date	Pay months	Total payout

Monthly burn — 18 months from switch

Monthly burn over time

Cumulative wind-down spend (excess over steady state)

Profit-recovery break-even shows when cumulative net cash flow (gross profit − all operating burn) crosses zero. Cost-recovery break-even (existing) shows when cumulative cost savings repay the wind-down spend, ignoring revenue.

Termination schedule

Monthly burn — 18 months from switch

Monthly burn over time

Cumulative wind-down spend (excess over steady state)

Comparison — pre-restructure vs wind-down peak vs steady state