Tracks/Track 10 — AI Due Diligence/N10-8
Track 10 — AI Due Diligence

N10-8: AI Financial Model Construction

Building the financial model for an AI company — from unit economics to 5-year projections.

3 Lessons~45 min

🎯 What You'll Learn

  • Build AI unit economics models
  • Project inference cost trajectories
  • Model margin expansion scenarios
  • Present to investment committees
Free Preview — Lesson 1
1

Lesson 1: AI Unit Economics Deep Dive

The AI unit economics model: Revenue per customer - (Inference COGS per customer + Acquisition cost amortized + Infrastructure allocation + Support cost) = Contribution margin per customer. The catch: inference COGS is variable and usage-dependent, making it harder to predict than traditional SaaS.

Variable COGS

AI inference costs vary with usage intensity per customer.

Model COGS at 25th, 50th, and 75th percentile usage
Contribution Margin

Revenue - all variable costs per customer.

Target: >60% at median usage. Below 40% = pricing problem
Usage Cohort Analysis

Different customer segments have wildly different usage patterns.

Enterprise customers may cost 10x more to serve than SMB
📝 Exercise

Build a unit economics model for your AI product by customer segment. Identify which segments are profitable and which aren't.

2

Lesson 2: 5-Year Financial Projection Methodology

Build AI financial projections with three scenarios: Bear (50% cost decline, 30% usage growth), Base (60% cost decline, 50% usage growth), Bull (70% cost decline, 80% usage growth). The key driver: whether inference cost decline outpaces usage growth, expanding margins over time.

Cost Decline Assumptions

Model inference cost declining 50-70% annually based on hardware improvements.

Conservative: 50%. Moderate: 60%. Aggressive: 70%
Usage Growth Assumptions

Model per-customer usage growing 30-80% annually.

Based on historical cohort usage data
Margin Trajectory

Plot gross margin quarterly over 5 years under each scenario.

The gap between scenarios shows the range of possible outcomes
📝 Exercise

Build a 3-scenario 5-year financial model for your AI product. Plot margin trajectories for bear, base, and bull cases.

3

Lesson 3: Investment Committee Presentation

The investment memo for an AI company needs: (1) Market sizing with AI-specific TAM, (2) Product differentiation (moat analysis), (3) Unit economics at current scale AND projected scale, (4) Margin trajectory under multiple scenarios, (5) Key risks with mitigation plans. The memo should prove that margins expand with scale — the defining characteristic of great AI businesses.

TAM with AI Premium

AI companies can capture larger TAM than traditional software in the same space.

AI enables automation of tasks that were previously service-only
Scale Economics

Show that unit economics improve at 10x current scale.

If margins compress at scale, the business model is broken
Risk Section

Explicitly address: model obsolescence, provider dependency, regulatory changes.

Investors reward transparency about risks
📝 Exercise

Draft a 1-page investment memo for your AI company covering TAM, differentiation, unit economics, and margin trajectory.

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Inference Architecture
01import { orchestrator } from '@exogram/core';
02
03const router = new AgentRouter({);
04strategy: 'COST_EFFICIENT_SLM',
05fallback: 'FRONTIER_MODEL'
06});
07
08await router.guardrail(payload);
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Module Syllabus

Lesson 1: Lesson 1: AI Unit Economics Deep Dive

The AI unit economics model: Revenue per customer - (Inference COGS per customer + Acquisition cost amortized + Infrastructure allocation + Support cost) = Contribution margin per customer. The catch: inference COGS is variable and usage-dependent, making it harder to predict than traditional SaaS.

15 MIN

Lesson 2: Lesson 2: 5-Year Financial Projection Methodology

Build AI financial projections with three scenarios: Bear (50% cost decline, 30% usage growth), Base (60% cost decline, 50% usage growth), Bull (70% cost decline, 80% usage growth). The key driver: whether inference cost decline outpaces usage growth, expanding margins over time.

20 MIN

Lesson 3: Lesson 3: Investment Committee Presentation

The investment memo for an AI company needs: (1) Market sizing with AI-specific TAM, (2) Product differentiation (moat analysis), (3) Unit economics at current scale AND projected scale, (4) Margin trajectory under multiple scenarios, (5) Key risks with mitigation plans. The memo should prove that margins expand with scale — the defining characteristic of great AI businesses.

25 MIN
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