Market Size, Formats and Where the Demand Comes From

Pet food packaging is a supply business sitting one step upstream of the pet food brands. Demand is driven not by how many dogs exist but by how many kilograms of finished food get bagged, pouched or canned, and by how often brands change artwork, format or material. Start with the packaging number, not the pet food number: the global pet food packaging market stood at roughly $11.67 billion in 2025 and is forecast to reach $16.80 billion by 2030 on a 6.20% CAGR (Mordor Intelligence, 2025). A second house puts 2025 above $11.36 billion with a 5.6% CAGR running to 2035 (Global Market Insights, 2025). Two independent estimates within 3% of each other is as much agreement as this category offers, and it is the number a lender accepts.

Where founders go wrong: quoting the pet food market (US food and treats alone was $68.3 billion in 2025) instead of the pet food packaging market. That overstates the addressable number by roughly an order of magnitude, and a credit analyst spots it in minutes.

Flexible has taken the category, and that decides what you buy

Flexible packaging held 38.45% share in 2025, with flexible plastics alone worth $4.71 billion, the largest single material category in the market (Global Market Insights, 2025). The narrower flexible pet care segment grows faster than the category average, from $9.74 billion in 2025 to $15.63 billion in 2030 on a 9.9% CAGR (The Business Research Company, 2026). The capital equipment, technical staff and certifications differ completely across flexible, rigid and metal, so a plan that hedges across all three will not get funded.

Buyers will test you on the format split. The metal can is still the most widely used single pet food package worldwide: wet food runs in cans, high-barrier aluminium pouches and flexible soft packs, dry food in plastic composite bags, resealable zipper bags and multi-layer cartons (Levapack, 2025). Within flexible, the flat-bottom (box) pouch with a zipper dominates dry and the spouted pouch dominates wet, and the web materials you quote are PET, OPP, BOPP, nylon and metallocene LLDPE (BNPack, 2025).

US and UK demand, sized separately

The US is the largest territory, worth $4.27 billion in 2026 and compounding at 6.02%, with Amcor, Sonoco, Mondi, Huhtamaki and Smurfit WestRock the named incumbents (Mordor Intelligence, 2026). Upstream demand is well documented: US pet industry spending closed 2025 at $158 billion, up 3.7% year on year, with food and treats at $68.3 billion, up 3% and representing 43.2% of all pet spend; the trade association projects $165 billion for 2026 (Pet Food Industry / APPA, 2026).

For a UK plan work in tonnage, because packaging sells by the tonne of film or the thousand units rather than by retail value. UK commercial pet food volume was around 963,000 tonnes in 2025, forecast to reach 1.03 million tonnes by 2031, with dog food at 51.1% of value, cat at 37.2% and the rest at 11.7%; the historical CAGR was 6.6% across 2020–2025 but the forecast drops to 4.6% for 2025–2031 (Mordor Intelligence UK, 2025).

The real growth driver is material change, not volume growth

Volume grows at single digits; re-specification does not. Mono-material polyethylene is now the default when a brand leaves a multilayer laminate, using one polymer family plus barrier coatings so the bag stays recyclable through store drop-off, and TC Transcontinental's BOPE-based vieVERTe line is the named example (Packaging Dive, 2025). Mondi's re/cycle FlexiBag, launched with French pet food maker Saga Nutrition in October 2024, did exactly that swap on a live commercial SKU. Each conversion means a new specification, new tooling, new qualification trials and a competitive re-tender, which is the only reliable way into an account an incumbent already holds. Organise go-to-market around material transitions and artwork cycles, not cold outreach.

If your plan targets the pet food makers themselves rather than their packaging, read our pet food manufacturer business plan template and the pet food extrusion business plan template instead. For the wider food-contact packaging category, the food packaging business plan template covers the non-pet SKUs.

Funding Under NAICS 326112, 322220 and 561910

Which NAICS code you file under changes your funding options more than most founders expect, because the October 2025 fee waiver is tied to the manufacturing sectors specifically. The three codes that matter here:

• 326112: Plastics Packaging Film and Sheet (including Laminated) Manufacturing. This is the code for printing, laminating and converting film into pouches and bags. Its SBA size standard is 1,000 employees, so effectively every entrant is a small business for programme purposes (NAICS size standard reference).
• 322220: Paper Bag and Coated and Treated Paper Manufacturing. The right code if you are going down the paper-based or paper-poly route rather than all-plastic.
• 561910: Packaging and Labeling Services. The co-packing code. It sits in sector 56, which is a service sector, not 31–33, and that single fact is worth real money, as the next paragraph explains.

In FY2025 the SBA 7(a) programme approved 65,154 loans worth $32.43 billion, averaging $497,789 per loan (SBA loan statistics, 2026). Use it as a sanity check: a $450K to $900K request for one pouch line sits inside the programme's normal shape, while $4M for a full print-and-laminate plant gets re-routed toward 504 or conventional asset finance.

The guarantee runs up to 85% on loans of $150,000 or less and up to 75% above that. More importantly, from 1 October 2025 the SBA waives fees on 7(a) loans of $950,000 or less to small manufacturers in NAICS sectors 31–33 (same source). Codes 326112 and 322220 are inside sector 32; the co-packing code 561910 is not. If you are structuring a business that could legitimately be classified either way (and a finishing operation that also fills bags genuinely could), the classification decision belongs in the funding section of your plan, not in an afterthought conversation with your accountant. Indicative 7(a) pricing was running 10.00% to 13.50% as of September 2026 (Bay Street Lending, 2026), so a $750K facility at 11.5% over 10 years carries roughly $10,500 a month in debt service, a figure that has to clear your modelled EBITDA before anyone signs.

The UK picture is different, and smaller

UK Start Up Loans cap at £25,000 at 6% fixed. That funds Route 1, a brand-side packaging supplier with no machines, and nothing else on this page. A UK founder buying a pouch machine finances it as an asset: hire purchase or a lease against the machine itself, typically 10% to 20% deposit over three to five years, with a separate commercial term loan or invoice finance facility covering film working capital. Film, not the machine, is the working-capital problem: a converter holding 45 days of laminate on a £2.4 million cost of goods carries roughly £295,000 of film, and that is what breaks year-one cash flow. Size the facility around the inventory cycle.

Entry Capital by Route

There is no single answer to what a pet food packaging business costs. The honest answer is a range per route, built from the equipment prices cited in the next section plus lease, labour and working-capital inputs. All four bands are Avvale planning models, not published survey figures.

• Route 1: brand-side packaging supplier / sourcing agent: $45K–$160K (£36K–£128K). You design, specify, qualify and sell; a converter manufactures. Capital goes into structural design capability, a sample and trial budget, a float for deposits, freight and duty, product liability cover, and a tooling fund so you can absorb a cylinder set when a customer will not.
• Route 2: pouch and bag finishing: $410K–$950K (£330K–£760K). You buy printed, laminated roll stock and convert it into finished pouches on your own machine. One pouch machine, slitting, inspection, a seal-strength test rig, 8,000 to 20,000 sq ft of clean dry warehouse space, and three to four months of film working capital.
• Route 3: co-packing / contract filling: $320K–$1.4M (£255K–£1.12M). You fill, seal, case, code and palletise into pre-made bags for brand owners: multihead weigher and bagger, metal detection and checkweighing, case packer, palletiser and wrapper, plus the cost most plans miss, the food safety management system and certification buyers demand contractually.
• Route 4: full flexible converter: $1.6M–$6.5M (£1.28M–£5.2M). Print, laminate and convert in-house. Press, laminator, slitter, pouch machines, solvent handling and extraction, a colour and bond-strength laboratory, and a plant with the power supply and floor loading for it.

The three capital lines plans routinely under-fund

Tooling. Gravure needs an engraved cylinder per colour per design, so an eight-colour set runs roughly $3,200 to $7,200 per artwork (Avvale planning band). A customer with four flavours and two bag sizes has eight SKUs, so eight sets. Whoever absorbs that wins the account; a plan with no tooling line has silently assumed the customer pays, which is the objection that loses the order.

Film inventory. At commercial MOQs, laminate arrives in multi-tonne lots. A 26-gram pouch at 18 million units a year consumes roughly 468 tonnes of laminate, so even 45 days of cover is a serious balance-sheet item.

Qualification. No brand puts a new supplier's bag on a filling line without trials: seal integrity, drop testing, barrier verification, machinability on their own bagger, often a shelf-life study. Budget six to sixteen weeks and real material cost per customer, shown as acquisition cost rather than buried in overheads.

Funding routes by route

In the US, Route 1 is self-funded or covered by a small credit line; Routes 2 and 3 fit the SBA 7(a) envelope, with the sub-$950,000 small-manufacturer fee waiver making a deliberately sized ask attractive; Route 4 splits into a 504 loan against real estate and heavy plant plus equipment finance on the press. In the UK, Start Up Loans (up to £25,000 at 6% fixed) only reach Route 1, so Routes 2 to 4 combine asset finance against the machine with a commercial term loan and invoice finance against receivables.

Presses, Laminators and Pouch Machines: The Buy List

Most plans in this niche list equipment categories without prices, or name OEMs without saying what the machine does. Lenders funding capital equipment want the opposite: a named machine, a price, a quote reference and a reason.

Press, laminator and converting prices from a published flexible packaging rotogravure listing and vendor aggregation, 2026; digital press price from Afinia Label. Builder names cross-checked against the PMMI ProSource bag and pouch machine directory.

New versus used, and why this decision belongs in the plan

Totani has built pouch and bag machinery for over half a century, with machines in more than 57 countries, so a used Totani with documented service history is a credible first line; brokers such as MachinePoint list used converting equipment continuously. A used machine at 45% to 60% of new cuts debt service and break-even utilisation, at the cost of slower changeovers and a weaker spare-parts position. For a Route 2 finisher whose first-year risk is a thin order book rather than a capacity shortfall, that is usually the right call, and saying so with the break-even arithmetic attached is what separates a fundable plan from a wish list.

One warning on the sub-$100K press listings: those prices are real, but they buy a narrow-web, lower-automation machine with longer make-ready and more waste per job. If your case rests on short runs for small brands, the digital route at around $24,500 often beats a cheap gravure press, because the cost problem is make-ready and tooling rather than running speed. Put both in the plan with a crossover volume: below roughly 40,000 units per SKU digital generally wins on total cost per delivered pouch, above it gravure's lower running cost takes over. The crossover moves with local labour rates and film cost, so show your own arithmetic.

Equipment the co-packing route needs instead

• Multihead weigher and vertical bagger or pre-made pouch filler: the throughput constraint for the whole plant, so specify bags per minute at your actual bag weight, not the brochure's best case.
• Metal detection and checkweighing: a contractual requirement for essentially every brand owner.
• Date and batch coding: traceability per pallet is the first thing an audit tests.
• Case packer, palletiser and stretch wrapper: skip them and manual casing eats the margin a toll fee leaves you.
• Dust extraction and allergen segregation: kibble dust is an operational and a compliance problem at once.
• Pallet racking and quarantine space: you hold the brand owner's product and film, and both need segregated, documented locations.

Four Businesses Hiding Inside One Keyword

"Pet food packaging" is a search term, not a business model. The four routes below have different capital needs, margin structures, customers and failure modes, and a plan that does not say which one it describes reads as unfocused to a lender and naive to an industry buyer.

Capital bands and margin shapes for Routes 1–3 are Avvale planning models. Route 4's published comparators: Iflex Flexible Packaging at 50% gross, 11% EBITDA and 5% net, and Winpak at 29.3% gross in 2023 (Multiples.vc public comps); India's flexible packaging EBITDA margin projected at 7.8% for FY2023-24, down from 10.5% the prior year (Polymerupdate).

Who you are actually competing with, by route

On Routes 2 and 4 the incumbent set is consolidated and well capitalised: Amcor, ProAmpac, Mondi, Sonoco, Printpack, American Packaging Corporation, Constantia Flexibles, Coveris, Berry Global, Huhtamaki and Smurfit WestRock all run pet food programmes, with Crown Holdings and Ardagh Group on the metal side. ProAmpac's stated pet food capability spans extrusion and adhesive lamination, pouch and bag converting, graphics and materials science, which is the full stack. You do not beat that on price per thousand. You beat it on minimum order quantity, changeover speed, trial willingness and the ability to take a four-SKU brand seriously, which is the business the majors decline.

On Route 3 the comparators are more approachable. Econo-Pak runs full-service contract packaging for dry, freeze-dried and specialty pet foods with more than 800 employees and over 40 years of trading. Alphia operates six facilities out of Denver at over a billion pounds of annual capacity, carrying SQF and FSMA certification. Simmons Pet Food is the largest private-label wet pet food manufacturer in North America, with plants in Arkansas, Kansas, Iowa and Ontario. Phelps Pet Products runs over 550 recipes from Rockford, Illinois at SQF Level II. J-Six Enterprises in Seneca, Kansas does custom blending, contract extrusion and pelleting; Jonco Industries does contract bagging and powder filling across foil, plastics and polypropylene; in the UK, Glowcroft has contract packed for the pet sector for over 35 years. Scale and certification are the moat, so a new co-packer wins by taking the batch sizes and SKU complexity those plants treat as uneconomic. Co-packers have been in demand for years precisely because brand owners launch SKUs faster than they can justify owning lines (Packaging World), which is the structural tailwind under Route 3.

Per-Pouch Pricing, Spreads and Utilisation

Everything here is priced per thousand units, per tonne of laminate converted, or as a toll per filled bag, and none of those prices mean anything without a utilisation assumption attached. A forecast built on nameplate speed is the commonest reason a packaging plan gets rejected. Below is a full Route 2 model with every input stated, so a lender can change one and watch the answer move.

Worked example: Route 2 pouch finisher

Avvale model. Inputs are planning assumptions informed by the cited equipment and margin sources, not a published cost survey.

• Capacity. One pouch machine at 100 pouches per minute, two shifts, 4,000 machine hours a year, 82% uptime = 19.68 million gross pouches. Net of 8.5% process waste, 18.0 million saleable pouches.
• Material. Bought-in printed laminate at $3.05 per kg; a 2.5 kg dry-food bag uses roughly 26 g of laminate = $0.0793. Add $0.012 zipper tape. Grossed up for waste, loaded material cost $0.099 per pouch.
• Price. Sold at $0.168 per pouch delivered. Revenue 18.0M × $0.168 = $3,024,000.
• Gross margin. Material 18.0M × $0.099 = $1,782,000. Gross profit $1,242,000, or 41.1%.
• Direct conversion cost. Two operators per shift across two shifts at $23 per hour fully loaded = $184,000; power and consumables $46,000; QC and laboratory $38,000. Total $268,000.
• Overheads. 18,000 sq ft at $9.50 per sq ft = $171,000; management $240,000; insurance and compliance $52,000; sales $120,000; utilities and maintenance $64,000. Total $647,000.
• EBITDA. $1,242,000 − $268,000 − $647,000 = $327,000, or 10.8% of revenue.

That 10.8% sits just inside the published converter band: Iflex Flexible Packaging reports 11% EBITDA on 50% gross and 5% net, and India's flexible packaging sector was projected at 7.8% EBITDA for FY2023-24, down from 10.5% a year earlier. The model is neither optimistic nor conservative, which means the business only works if the line stays busy.

Worked example: Route 3 co-packing toll

Avvale model. A line filling 2.5 kg bags at 35 bags a minute runs 5.25 tonnes an hour. Across 3,400 productive hours at 70% utilisation that is 12,495 tonnes, or roughly 5.0 million bags a year. At a toll of $0.115 per bag filled, sealed, coded, cased and palletised (an Avvale planning band, not a published rate), tolling revenue is $575,000. Direct labour at three operators per shift across two shifts is roughly $276,000 and consumables about $108,000, leaving around $191,000 of contribution before plant overhead. Co-packing on one line is therefore thin: the economics only work when a second and third line share the same quality system, certification cost and management overhead. Say so, because it tells the lender your capital request is for two lines even if you can only fill one at launch.

The pass-through clause is the margin

Smaller converters buying film weekly cannot re-price finished goods instantly, and feedstock spreads ran double-digit through 2024, eroding EBITDA for converters locked into quarterly price agreements (Mordor Intelligence, converted flexible packaging). The remedy is contractual: a film and resin pass-through clause indexed to a published benchmark, with a defined review period and a threshold below which no adjustment happens. Plans that omit it model a margin they have no mechanism to defend, and an industry lender asks about it unprompted.

What the business is worth once it works

Exit arithmetic shapes what a funder underwrites. Single-plant flexible converters at $1m to $3m of EBITDA trade at 5× to 7×, regional multi-plant operators at $3m to $10m at 6× to 8×, and diversified platforms above $10m EBITDA at 7× to 9× (CT Acquisitions, 2026). Against the Route 2 model, $327,000 of EBITDA on one line is a job rather than an asset. The second line and the second customer cohort make it saleable, and that is the arc your five-year forecast should describe.

Food Contact, Labelling and Packaging Waste Rules

Three regimes apply at once and test different things: whether the material is safe against the food, whether the print on it is lawful, and what you owe for putting it on the market.

United States

• Food Contact Substance compliance. Anything touching the pet food is an FCS and needs one of five routes to compliance: listed as a regulated indirect additive in 21 CFR Parts 174–179, GRAS status, a prior sanction letter, a Threshold of Regulation exemption, or an effective Food Contact Notification, which runs on a 120-day FDA review clock. Even GRAS substances still require evaluation of migration levels (FDA rules for pet food packaging).
• Label content on the web you print. Labels must carry product identification, a net quantity statement, the manufacturer or distributor name and place of business, and ingredients by common or usual name in descending order of predominance by weight under 21 CFR 501.4(a) (FDA, animal food labeling and pet food claims). A printer who runs a non-compliant panel owns a commercial problem even when the customer supplied the artwork, so your terms need an artwork approval and indemnity step.
• AAFCO model regulations, adopted state by state, are where the detailed label rules live (FDA, pet food). If a customer wants a Human Grade claim, Appendix A of the AAFCO pet food report sets what that requires, and a supplier who cannot evidence it must not print it (AAFCO Human Grade standard).
• Certification buyers demand contractually. SQF and FSMA preventive controls for animal food are not strictly a licence, but no national brand places volume without them. Budget six to twelve months to first certification and show it as a gating milestone, not a line item.

United Kingdom

• Plastic Packaging Tax. From 1 April 2025 the rate is £223.69 per tonne on plastic packaging containing less than 30% recycled content. You must register if you expect to manufacture or import 10 tonnes or more of finished plastic packaging components in a 12-month period (Plastic Packaging Tax guide, 2025). For a converter running 468 tonnes of laminate a year that is a six-figure annual exposure if the structure misses 30%, which makes recycled content a pricing decision rather than a sustainability statement.
• Packaging Extended Producer Responsibility. The scheme start was deferred from October 2024 to October 2025, and the 2025–26 base fee for plastic is £423 per tonne (GOV.UK, EPR 2025 base fees). EPR and the Plastic Packaging Tax run concurrently and neither substitutes for the other, so both belong in cost of goods. The Producer Responsibility Obligations (Packaging and Packaging Waste) (Amendment) Regulations 2025 let producers of food-grade plastics in closed-loop systems offset fees.
• Who carries the obligation is a contract question. Brand owners, importers and packaging manufacturers each sit somewhere in the EPR chain, and the trade body publishes producer responsibility guidance for the pet food sector (UK Pet Food). Settle it in the supply agreement before the first order.

European Union

• PPWR, Regulation (EU) 2025/40, is now the binding design constraint on anything you sell into the EU. From 1 January 2030 all packaging must meet Design for Recycling criteria and achieve grade A, B or C, meaning at least 70% recyclable by weight. Grade D or worse cannot be placed on the market, and grade C is phased out by 2038, after which only A and B qualify.
• Recycled content minimums from 1 January 2030: at least 30% for PET food packaging other than single-use beverage bottles, and at least 10% for food packaging made from plastics other than PET.
• Compostable does not get you out of it. Pet food pouches and bags are not on the PPWR compostable exemption list, so a compostable pouch will not satisfy the regulation unless it is also demonstrably recyclable in practice (Pet Sustainability Coalition on PPWR). A plan positioning compostable film as the compliance answer for an EU-facing customer is wrong on the law.
• EU pet food labelling follows the FEDIAF framework rather than the US AAFCO model, so artwork is not portable and each market needs its own plate set, a tooling cost your forecast should carry.

Recyclability claims carry their own evidence requirement. How2Recycle and the Flexible Film Recycling Alliance list over 60,000 retail and municipal drop-off sites, Pet Supplies Plus and Wag N' Wash run an all-brands TerraCycle collection for pet food, treat and litter bags, and Petcurean and Earthborn Holistic carry the store drop-off label on HDPE and LDPE bags (How2Recycle FAQ). Note the condition: film must be clean and dry, no crumbs and no residue, which is why a used kibble bag is harder to recycle than the label implies. If your pitch rests on recyclability, the plan needs the qualification programme that earns the label, not just the claim; our biodegradable packaging business plan template goes deeper on the material science.

Material and Format Questions That Decide the Quote

These are the questions searchers and prospective customers ask most often. Answer them the same way in the plan and in sales conversations, because a supplier who fumbles the format question does not get a second call.

What materials actually go into a pet food bag?

The common web materials are PET, OPP, BOPP, nylon and metallocene LLDPE, usually built into a three- or four-layer laminate: one layer carries the print, one the oxygen and moisture barrier, one the sealant your pouch machine or the customer's bagger welds. Dry food runs in plastic composite bags, resealable zipper bags and multi-layer cartons; wet food in cans, high-barrier aluminium pouches and flexible soft packs. Specification follows shelf life and fat content, not the marketing brief: a high-fat, high-palatability kibble needs more barrier than a grain-forward economy line, and quoting one structure for both loses tenders on technical grounds.

What is a co-packer in pet food, and why does the distinction matter?

A co-packer takes a brand owner's product and packs it into retail-ready format under contract, from filling dry kibble into pre-made bags through to freeze-dried and specialty lines. The distinction matters because a co-packer sells machine hours while a converter sells film: different working capital, different contracts, different NAICS code and a different answer on the SBA manufacturer fee waiver.

Why is mono-material replacing laminates?

Because multilayer laminates that mix polymer families cannot be recycled through existing streams, and both PPWR grading and the UK recycled-content tax now price that. Mono-material polyethylene uses one polymer family plus specialised coatings to reach the barriers pet food needs while staying store-drop-off recyclable (Packaging Dive). For a new entrant that is the opening: every brand making the switch re-tenders, and re-tenders are where incumbency stops protecting the incumbent.

What minimum order quantity should I expect, or offer?

On gravure the constraint is tooling, not press time: a cylinder set per artwork at roughly $3,200 to $7,200 for eight colours (Avvale planning band) has to be amortised across the run, which is why gravure suppliers want tens of thousands of units per SKU before the price works. Digital removes tooling entirely at a higher running rate. If your strategy is emerging brands, your minimum order quantity is your product, so state it as a positioning decision with the arithmetic behind it.

Can I start without buying a machine?

Yes, and for most first-time founders it is the sensible entry. Route 1 (specify, qualify and source, with a converter manufacturing to your drawing) needs $45K to $160K and no plant. Name the risk honestly: once a customer's volume justifies it they can buy direct from the converter you introduced. The defences are owning the structural design, holding the tooling, exclusive territory or category terms, and bundling a service the converter will not provide such as warehousing, kitting or drop-shipping.

How long does qualification take with a new customer?

Plan for six to sixteen weeks from first sample to first production order: structural approval, print proofing, seal and drop testing, barrier verification, a machinability trial on the customer's own filling line, and often a shelf-life study on their recipe. That gap is why these start-ups run out of cash, because revenue sits six months behind the capital. The plan has to show funded runway across it.

Sample Business Plan Preview

Preview the structure and the financial outputs a buyer receives. The numbers below come from the Route 2 model on this page, scaled to a two-line plant in year three.

The plan opens on the route decision, because the route decides every number that follows. Section two sizes addressable volume in tonnes of film rather than retail value. Section three sets the asset list against named OEM quotes. Section four carries the utilisation sensitivity and the film pass-through clause. Section five covers the three compliance regimes with the tax and fee rates written into cost of goods. Use that order if you are writing it yourself: it is the sequence an industrial lender reads in.

What's in the Template

Every Avvale business plan template includes these sections, pre-structured for your industry:

• Executive Summary — Your business at a glance, written to hook investors in 60 seconds
• Company Overview — Legal structure, ownership, location, and founding story
• Industry Analysis — Market size, growth trends, and the regulatory position
• Customer Analysis — Target brand owners, SKU counts, buying criteria and qualification cycles
• Competitor Analysis — Named converters and co-packers, and where a new entrant genuinely wins
• Marketing Plan — Channels, messaging, and customer acquisition strategy
• Operations Plan — Asset list, shift pattern, utilisation targets, quality system and key milestones
• Management Team — Founder bios, advisory board, and key hires planned

The optional Financial Forecast add-on (included in our $300/£250 and $1,000/£800 packages) provides a 5-year Excel model with income statement, cash flow, balance sheet, break-even analysis, and startup capital requirements. For a packaging business we build the utilisation sensitivity and the film pass-through assumption straight into the model, because those two switches move the answer more than anything else on the sheet. Or hand it over to our business plan writers.

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