ALA / ATMOSPHERE-DB / REV.03 / SEP-2026
Skeleton position 9 · Financial Data · confirmed 2 September 2026

Financial Database

One 100,000 sqft box, 1,001 entrepreneur positions, seven revenue lines, a landlord paid by revenue share and no floor guarantee. This page reads the linked workbook for an LP: what the box earns, what it returns, what the Pressure Test still holds open, and how many boxes stand between the first one and a unicorn.

Download the model (Excel, 1,774 formulas)Download the Space & Capacity Model

Executive summary

The box is built from A Level Alliances' own Space & Capacity Model: 100K sqft leased, 40K public, 20K mezzanine, 12K of the parking obligation as open market — 92K programmable, one third to anchors, the rest to 1,001 positions. Prices for the daily table ($130), the CPG test table ($200) and the outdoor stall ($80) are ALA's Costco/CDS-anchored bands; every other tariff is an estimate flagged as such in the workbook.

In the realistic case the box reaches $16.3M gross revenue and $7.2M venue NOI (44% margin) at run-rate, pays the landlord 25% of NOI — 1.5× what a Class B/C shell would earn on a lease — and leaves $4.6M of OpCo EBITDA before the 40/40/20 split. On $6.2M of CapEx that is a 34% IRR with no exit and 48% with an operator-multiple exit in year seven.

The pessimistic case is not a soft version of the same story. It stacks the open challenges of the Pressure Test — thin table demand, a sponsor royalty on gross with no cap, a landlord taking 30% — and the OpCo never turns cash-positive. It is the case the Legal Ally must design the documents against.

34%Realistic IRR, 7 years, no exit
$5.6MRealistic NPV at 15%, no exit
133%Optimistic IRR (= S&C base case)
n/aPessimistic: OpCo never recovers CapEx
31boxes to $1B EV, realistic economics
10boxes to $1B EV, optimistic economics
297boxes to $10B, realistic — exceeds the Class B mall pool
94boxes to $10B, optimistic
Read the box first, the chain second. Appendix I §7.3 of the Pressure Test keeps the 50-location narrative out of the proof-of-concept; the rollout section below is a long-range scenario and is labelled as one.

Single-box P&L at run-rate (year 5)

Seven lines, one floor. The Arcade is built from its 124 positions rather than a membership count, so no square foot is sold twice; membership is Master only. Landlord and OpCo lines sit below venue NOI. Columns are the three scenarios; every number links to the workbook.

LinePessimisticRealisticOptimistic
01 Open Market & Market Hall$3.5M$7.4M$10.1M
02 Enterprise Arcade$353K$656K$946K
03 The Stage$333K$1.3M$3.3M
04 Live Commerce Center$753K$2.4M$5.3M
05 Back of House$302K$635K$1.0M
06 Media — PingPod$400K$800K$1.1M
07 Membership — Master$1.1M$2.3M$4.3M
Anchors — 8 brands + 6 street-food$600K$833K$1.1M
Gross revenue$7.3M$16.3M$27.1M
Gross revenue per sqft GLA$73$163$271
Cost of delivery($2.8M)($5.7M)($8.5M)
Building opex($840K)($780K)($660K)
Other fixed opex($1.6M)($1.4M)($1.1M)
Marketing / demand engine($582K)($978K)($1.4M)
Sponsor royalty($728K)($201K)$0
Venue NOI$772K$7.2M$15.5M
NOI margin11%44%57%
Landlord revenue share (30% / 25% / 20% of NOI, no floor)($232K)($1.8M)($3.1M)
Landlord income vs Class B/C lease alternative0.2×1.5×2.1×
OpCo overhead / G&A($1.0M)($850K)($750K)
OpCo EBITDA (pre-tax, pre 40/40/20)($459K)$4.6M$11.6M
Realistic year-5 revenue mix. Line 01 — the 300 daily tables, 30 vitrines and 100 stalls — carries 45%; its occupancy and blended day-rate are the two inputs that decide the case.
Venue NOI by year and scenario. The realistic box crosses the 30–35% margin band the Pressure Test predicts in year 2 and settles above it.

ROI, IRR, NPV

Project level, unlevered, pre-tax, seven-year horizon, 15% discount rate. "No exit" is the pure operating case and the one the proof-of-concept should be judged on; "with exit" applies an operator multiple (5× / 7× / 9×) to year-7 cash EBITDA, the CBRE–Industrious precedent.

MeasurePessimisticRealisticOptimistic
Initial CapEx (Y0)($8.5M)($6.2M)($5.1M)
IRR — 7 years, no exitn/a (never recovers)34%133%
IRR — with exit at Y7n/a48%139%
NPV @ 15% — no exit($14.5M)$5.6M$34.4M
NPV @ 15% — with exit($15.7M)$17.9M$77.0M
ROI, 7-year cumulative cash ÷ CapEx — no exit-104%364%1390%
ROI incl. exit (MOIC − 1)-142%886%3616%
Payback year (no exit)beyond Y7Y4Y2
Cumulative cash, no exit. Realistic pays back in year 4; optimistic in year 2; pessimistic never — the landlord's 30% share plus an uncapped royalty on gross absorb the whole venue NOI.
Gross revenue by year. Optimistic reproduces the Space & Capacity Model's own line-01 bridge ($9.2M of tables and stalls at 55% occupancy).
The landlord test. At 25% of NOI with no floor, the realistic landlord earns $18 per sqft at run-rate against a $12 lease alternative — 1.5×. The number that sells the Industrious-type agreement is not the share; it is the year-1 and year-2 ramp, when the same share yields $4 and $10. That is why the first box's four quarters of RevPAM data precede any second box.

LP scan — what the Pressure Test still holds open

The Pressure Test (pressure-test.fifthwallpe.com, Appendix I) listed the challenges an LP's own diligence would raise and the answers proposed. This is where each one stands inside the model.

ItemWhat the Pressure Test raisedWhere it stands in the modelStatus
C2 / C18Table demand is untested; challenges compound when stackedOptimistic uses ALA's 55% occupancy; realistic haircuts to 40%, pessimistic to 25% and stacks every other open itemopen — first box decides
C8No second box before four quarters of dataRollout schedules open one box in year 1 and one to three in year 2 in every scenarioencoded
C11 / 5-C12,000 Arcade members exceed the physical ceilingArcade rebuilt from 12 studios, 36 micro-rooms, 51 desks, 25 benches — 124 positions at 60–90% occupancyclosed
C12Master conversion (2% of visits) unproven1.2% / 1.5% / 2.0% of 0.5–1.0M visits; membership is 14% of realistic revenue, down from 60% in the original caseopen
C13Missing cost lines: insurance, tax share, security, tech amortisation, floor staffAdded as fixed opex ($1.1–1.6M) and a heavier building-opex rate; table cost of delivery lifted to 40%closed
5-AMarketing and Stage programming need a budget line5–8% of grossclosed
5-EA 10% sponsor royalty on gross recreates Simon's free anchor spaceRealistic: 10% of net media + membership, capped at $600K. Pessimistic keeps it on gross, uncapped — and that is what kills the OpCokill threshold
5-IReplace $/sqft lines with an area-based modelEvery line is positions × price × occupancy × days, on the Space & Capacity Model's own counts and areasclosed
5-JProof-of-concept as a single LLC, no PEIT/TRS layerModel is single-entity, pre-tax; landlord paid by revenue share, not equity in a PropCoencoded
5-LFour systems scoped to the proof-of-conceptIntegration CapEx $0.55–0.9M; digital-twin lockers carried at 1,001 unitsencoded
Landlord floorlandlord-math left the floor guarantee blankRemoved by instruction on 2 Sep 2026; pure revenue share at 20–30% of NOI, benchmarked against a $10–15 lease alternativedecision
7.3Keep the 50-location narrative outside the proof-of-conceptRollout is a separate sheet and a separate section here, labelled long-range scenarioencoded
Still estimates, not ALA data: vitrine, studio, micro-room, desk, bench and cage tariffs; stage slot fees and live-selling GMV; fulfilment and locker fees; media $/sqft; anchor rent-equivalent; visit-to-member conversion; all CapEx components. Line 04's floor-GMV commission (15% of realistic revenue) rests entirely on an assumed $350 of sales per table-day.

Long-range scenario — a nationwide chain by year 5

Each location is a copy of the box above, opened on the schedule below and ramped on the same curve, with shared services and a platform G&A in place of the single-box overhead. Site selection follows the Location Framework in the Space & Capacity Model: Trader Joe's county footprint (661 stores, 42 states), Gen Z share, the conscious-consumer cluster, nonemployer-business density and Class B/C box stock; Track B scores the eight states without a Trader Joe's on the remaining criteria.

MeasurePessimistic
1·1·3·5·10 boxes / yr
Realistic
1·2·7·15·25
Optimistic
1·3·11·25·60
Locations open at Y52050100
Y5 portfolio gross revenue$67.3M$466.2M$1.75B
Y5 portfolio EBITDA($14.0M)$121.2M$744.1M
Y5 EBITDA margin-21%26%43%
Y5 EV on actual-year EBITDA × multiple$0$848.5M$6.70B
Y5 EV on stabilized run-rate × multiple$0$1.66B$10.66B
Y5 EV floor (Industrious $4M per unit)$80.0M$200.0M$400.0M
Peak equity funding need$427.3M$107.4M$4.6M
Cumulative cash at Y7($427.3M)$112.5M$3.51B
Boxes needed for $1B EVnever on EBITDA3110
Boxes needed for $10B EVnever on EBITDA29794
First year stabilized EV ≥ $1Bnot by Y7Y5Y3
First year stabilized EV ≥ $10Bnot by Y7not by Y7Y5
Enterprise value on stabilized run-rate EBITDA × operator multiple, with the $1B and $10B lines. Realistic crosses $1B in year 5 at about 31 boxes; $10B needs roughly 300 boxes on realistic economics — more than the 250 Class B malls in the country.
Cumulative portfolio cash. The realistic chain needs about $107.4M of growth capital between years 3 and 5 — the C+C+C structure or a PropCo partner, not the formation round. The optimistic chain funds itself from year 2.

Where the boxes go

Illustrative allocation of the realistic 50 and optimistic 100 boxes across the first-pass metro pool. Circle area is the number of boxes; the first 31 in the realistic sequence — the unicorn threshold — are drawn in green. Track B metros appear only in the optimistic allocation.

Realistic — first 31 boxes (to $1B)Realistic — boxes 32–50Optimistic — additional to 100Track B (no Trader Joe's)
Metro pool and weights: Space & Capacity Model, "Lokasyon Cercevesi". Box counts are an allocation of the rollout totals, not site commitments; the pool's own note says B/C box inventory per metro is still to be pulled from Green Street and CoStar.

Sources and links used