An illustration at 30 seats

Built on Chennai and tier-two metro salary bands as at Q3 2026, at an indicative INR 95 to the US dollar. Nothing here is a forecast or a commitment.

Indicative monthly profit and loss — 30 seats
Line	Monthly (INR)	Note
Revenue — 30 seats at USD 1,000	28,50,000	USD 30,000 at INR 95
Support agents — 30 at INR 26,000	7,80,000	Includes night-shift allowance
Management overlay — 6.5 roles	3,45,000	Per the seat mix
Statutory contributions and benefits at 14%	1,57,500	PF, ESI, gratuity provision, insurance
Facility and 24/7 transport — 30 seats	2,10,000	Rent, power, night transport, security, catering, workstation amortisation
Quality tooling and platform access	60,000	Monitoring, screen capture, reporting
Redundant connectivity and disaster recovery	50,000	Two ISPs, failover link
Compliance, audit and background checks amortised	30,000	Data protection, annual audit, screening
Administration and overhead at 8% of people cost	90,000	Finance, HR, IT support
Indicative monthly contribution	11,27,500	39.6% of revenue

Contribution margin: 39.6%at 30 seats on the stated assumptions
Per seat, per month: ₹37,583after all direct and allocated cost
Break-even: Month 3on the illustrative twelve-month view
Day-zero: ₹19.1Lapproximately USD 20,100, mostly reusable

The three lines that decide this model

Line	Share of cost	What it is sensitive to
Agent salary and statutory cost	~54%	Night-shift allowance, written-English premium, local competition for non-voice talent
Management overlay	~20%	Night-cover team leadership and the workforce-management analyst — neither is optional
Facility and 24/7 transport	~12%	Night transport, security, catering, statutory obligations for night shift

How the economics move with scale

The curve flattens after thirty seats. The night-shift facility cost is largely fixed per site rather than per seat, so it does not scale away — which is why sixty seats earns only about two points more than thirty.

Seats	Revenue (INR)	Cost (INR)	Contribution	Margin	Per seat
12	11,40,000	7,80,700	3,59,300	31.5%	29,942
30	28,50,000	17,22,500	11,27,500	39.6%	37,583
60	57,00,000	33,41,120	23,58,880	41.4%	39,315

Twelve seats is the contractual minimum, not a comfortable operating point. At that size the overlay is still needed in full — you still need night cover, a quality analyst and a roster owner — so the margin is 31.5% and a single resignation in the overnight band moves it noticeably.

Day-zero investment

Item	Indicative INR	Recoverable?
Workstations, dual monitors and peripherals — 30	9,60,000	Asset, reusable
Bay fit-out, access control and endpoint lockdown	3,50,000	Asset, reusable
24/7 facility readiness — transport contracts, security, catering setup	2,00,000	Partly reusable across night-shift work
Quality and monitoring tooling setup	1,50,000	Reusable
Recruitment, certification and bench training	2,50,000	Partially recovered through retention
Total day-zero	19,10,000	Approx. USD 20,100

Risk

What moves the number against you

Attrition in the overnight band

The hardest seats to fill and the ones where a vacancy converts straight into an uncovered hour. Six weeks of ramp per replacement, none of it billable.

Coverage credits

Capped at five per cent of the invoice, which on a 39.6% margin is more than an eighth of the contribution for that month.

Under-resourcing the roster function

Skipping the workforce-management analyst saves one salary and reliably costs more than one salary in credits and overtime.

Pushing concurrency early

Quality falls before speed does, and the composite is weighted so that the trade never pays. Recovery takes a quarter.

Night transport and facility inflation

Twelve per cent of the cost base, largely fixed per site, and exposed to fuel and security contract pricing.

Rupee appreciation

Revenue in dollars, cost in rupees, no indexation. Price your cost sheet at a rate you would still be comfortable with.

Akontec does not audit your profit and loss and does not require you to disclose it. This section exists so that you can decide whether the rate works for you before contracting, rather than discovering in month four that it does not.

Next step

The margin here is good, and it is earned in the roster.

A partner who staffs coverage properly makes 39.6%. A partner who thins the overnight band makes credits.

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