TAGUA NUT CARVING ARTISAN BUSINESS PLAN

I. Executive Summary

Company Description

Leaf & Lumen (name from the tagua palm's leaf and the carved nut's luminosity) is a Portland, Oregon-based artisanal brand launching in 2026 that operates in the sustainable luxury goods sector. We make handcrafted jewelry and home decor from tagua nuts, known as vegetable ivory, offering an ethical alternative to materials that harm wildlife. Our products combine carved, story-rich designs with fair-trade sourcing and rainforest conservation commitments. One-line: handcrafted, traceable plant-based luxury made in Portland.

We sell primarily direct-to-consumer via e-commerce and run sourcing, artisan workshops, quality control, and storytelling content to connect buyers to origin. What sets us apart is strict traceability, artisan pay parity, and a plant-based material positioned as a luxury substitute. Target customers are environmentally conscious, ethically minded luxury shoppers in the U.S. and key export markets. Short-term goal: launch Q2 2026 with 5 SKUs and 1,200 orders in year one. Long-term goal: scale to 10,000 annual orders, wholesale into boutique retailers, and fund a rainforest conservation partnership by 2029. One-line: scale ethical plant-based luxury while protecting rainforest communities.

Problem

Modern U.S. consumers seeking unique, high-quality decorative items face a market dominated by mass-produced goods that lack character and by traditional luxury materials tied to ethical and environmental harm, leaving a demand gap for a morally clear alternative.

There is no widely accessible plant-based luxury option that pairs design sophistication, durability, and clear provenance. A Portland-based artisanal brand launching in 2026 will sell handcrafted jewelry and decor made from tagua nuts (vegetable ivory), operate on a direct-to-consumer e-commerce model, and emphasize fair trade and rainforest conservation to fill this gap.

Solution

Hand-carved decorative pieces and jewelry made from tagua nut (vegetable-ivory) provide a durable, ivory-like aesthetic that is fully plant-based and cruelty-free. They replace animal ivory and plastics with unique, tactile artisan work that meets demand for ethical luxury, fair-trade support, and conservation-friendly alternatives in gift, interior-decor, and fashion retail channels.

One-liner: A sustainable, handcrafted vegetable-ivory line that matches ivory aesthetics without harming animals.

Mission Statement

We create beautiful, handcrafted jewelry and decorative objects from tagua nut as a beautiful and ethical alternative to ivory. We commit to rainforest conservation, transparent fair-trade pay for artisans, and sustainable practices that redefine luxury as environmental and social good. We inspire conscious consumers and empower artisan communities by telling each piece's story of beauty without harm.

Key Success Factors

These factors combine product uniqueness, margin structure, marketing, quality control, and fast financial payback.

• Sustainable raw material: Tagua nut provides a unique, eco-friendly product with clear appeal in the ethical goods market.
• Direct-to-consumer model: High margins and direct customer relationships that build a loyal community of advocates.
• Digital marketing + influencers: Consistent brand awareness and reliable customer acquisition through targeted partnerships.
• Fair-trade master carving: Certified artisan quality that supports premium pricing and product differentiation.
• Rapid breakeven: Two-month path to breakeven ensures early cash-flow resilience and scalable growth.

Financial Summary

Brief financial snapshot for the Executive Summary highlighting revenue, EBITDA, break-even, cash needs, and return metrics.

The business requires a minimum cash buffer of $1,174,000, reaches breakeven in Feb-26, and has a payback period of 19 months; anticipated IRR is 10.07% (ROE 1.96%).

Financial outlook: revenue scales to $1,724,000 by 2030 with EBITDA of $934,000, supporting a strong operational ramp.

Funding Requirements

We seek USD 1,174,000 to launch and operate through Year 1, covering capex, inventory, first-year salaries, and go-to-market spend to reach the planned Year 1 revenue.

Financial snapshot: Year 1 revenue USD 291,000 with EBITDA USD 57,000; 2030 revenue USD 1,724,000 with EBITDA USD 934,000; IRR 10.07%; ROE 1.96; breakeven February 2026; payback 19 months; units scale from 6,000 (Year 1) to 28,950 (Year 5).