An illustration at 25 seats

Built on Chennai and tier-two metro salary bands as at Q3 2026, at an indicative INR 95 to the US dollar, and at 3,850 productive hours per month. Nothing here is a forecast or a commitment.

Indicative monthly profit and loss — 25 seats
Line	Monthly (INR)	Note
Base revenue — 3,850 productive hours at USD 9.00	32,92,875	USD 34,662 at INR 95
Collectors — 25 at INR 35,000	8,75,000	Includes night-shift allowance
Management and compliance overlay — 8 roles	3,65,000	Per the seat mix
Statutory contributions and benefits at 14%	1,73,600	PF, ESI, gratuity provision, insurance
Facility and transport — 25 seats	2,50,000	Rent, power, night transport, workstation amortisation
Telephony, dialler licences and call minutes	2,00,000	Predictive dialler, US and UK termination, recording storage
Recording retention and compliance tooling	40,000	Retention, retrieval, screen capture, monitoring
Redundant connectivity and disaster recovery	50,000	Two ISPs, failover link
Compliance, audit and legal advisory amortised	60,000	Conduct framework, annual audit, background checks
Administration and overhead at 8% of people cost	99,200	Finance, HR, IT support
Indicative monthly contribution on base	14,80,075	44.9% of base revenue

Contribution on base: 44.9%at 25 seats, before any incentive earned
Per seat, per month: ₹59,203after all direct and allocated cost
Incentive on top: Up to 8%quarterly, subject to the conduct condition
Contracted term: 12 mthsauto-renewing, 60 days' notice on staffed seats

The three lines that decide this model

Line	Share of cost	What it is sensitive to
Collector salary and statutory cost	~55%	Night-shift allowance, English-language premium, local competition for voice talent
Management and compliance overlay	~20%	The supervision ratio, which is fixed by the engagement and cannot be traded away
Telephony, dialler and recording	~11%	Dial-to-contact ratio, portfolio age, carrier rates, recording retention period

How the economics move with scale

The compliance overlay is the reason this process rewards scale less sharply than a back-office one. Supervision here scales close to linearly, because monitoring load rises with collector count rather than with account count.

Seats	Productive hours	Base revenue (INR)	Cost (INR)	Contribution	Margin
15	2,310	19,75,725	14,38,700	5,37,025	27.2%
25	3,850	32,92,875	18,12,800	14,80,075	44.9%
50	7,700	65,85,750	39,78,100	26,07,650	39.6%
50 with 5% incentive	7,700	69,15,038	39,78,100	29,36,938	42.5%

Read the fifteen-seat row carefully. A pod that small still needs a named compliance officer, a trainer and a dedicated analyst, and those costs do not halve. Fifteen seats is the contractual minimum, not a viable long-term operating point. Plan to be at twenty-five within two quarters or do not start.

Day-zero investment

Item	Indicative INR	Recoverable?
Workstations, noise-cancelling headsets and peripherals — 25	9,50,000	Asset, reusable
Dialler, telephony provisioning and recording infrastructure	3,50,000	Asset, reusable across voice work
Bay fit-out, access control, CCTV and acoustic treatment	4,00,000	Asset, reusable
Conduct framework implementation and external legal review	3,50,000	Reusable across US and UK collections work
Collector recruitment, certification and bench training	2,50,000	Partially recovered through retention bonds
Total day-zero	23,00,000	Approx. USD 24,200

Risk

What moves the number against you

Attrition above plan

The largest single risk here. Every replacement costs twenty-one days of unbillable certification plus six weeks at reduced contact rate, and none of it is reimbursed.

Occupancy below 87.5%

The rate is paid on productive hours, not logged-in hours. Poor roster discipline shows up directly in the top line, not in a service level.

Portfolio ageing

If the placement shifts toward older accounts, contact rates fall and the incentive gets harder while the base rate stays flat.

Losing the incentive on a conduct finding

One serious breach removes the whole quarter's upside, regardless of how much was recovered.

Currency. Revenue is contracted in United States dollars and settled in rupees at the reference rate on the invoice date. The INR 95 basis above is an illustration, not a hedge or a floor. Price your own cost sheet at a rate you would still be comfortable with rather than the one that makes the model look best.

Next step

Akontec does not audit your profit and loss.

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.

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