Use of Funds & Capital Allocation · Acephalt Valuation Report Q3 2026

Use of Funds & Runway Plan

How the $245K Bridge Round will be deployed, the runway it provides, and the milestones each dollar unlocks.

Bridge Round

$245K

Pre-Seed C equity

Net Deployable

$245K

Full raise deployed

Phase 1 Burn

~$45K/mo

Q4 '26–Q1 '27 lean ops

Runway at Plan

~6 mo

Ramp into Scale Round

Scale Round

Q2 2027

Prep begins · $3M–$8M

Bridge Round — Allocation by Category ($245K)

Product + AI Dev
Team
GTM + Partnerships
Marketing

Runway Model

Net Deployable Capital

$245K

Phase 1 Burn (Q4 '26–Q1 '27)

Lean 6-person team + infra

~$45K/mo

Phase 2 Burn (Q2 '27+ post-Scale)

After $3M–$8M Scale Round closes

~$85K/mo

Runway at Plan (Phase 1)

~6 months

Scale Round Trigger (PMF)

Q2 2027

Capital Efficiency

Revenue begins Q1 2027 post-launch, extending effective runway beyond the 6-month bridge. Scale Round prep begins Q2 2027 — PMF-triggered, not calendar-driven.

Detailed Allocation — $245K Bridge Round

Product + AI Dev

$98,00040%Q4 2026–Q1 2027

Android launch (Q1 2027)

Mira AI general release

Booking & payment processing live

Daily Practices v2 — streaks & accountability

Team

$85,75035%Q4 2026–Q1 2027

Core team compensation (lean phase)

Legal, accounting, and compliance

Customer experience & onboarding support

Weekly sprint overhead & tooling

GTM + Partnerships

$24,50010%Q4 2026–Q1 2027

100+ conscious creator onboarding

LOI → paying profile conversion campaign

Ambassador revenue-share program live

Partnership co-marketing assets

Marketing

$36,75015%Q1 2027

PR agency retainer (3 months)

Brand asset production

Paid acquisition test budget

Launch event & press push

Total Bridge Round Allocated

$245K Pre-Seed C · $7.4M post-money · 3.31% equity

$245,000100% allocated

Operating Plan — Milestone Targets

Capital is deployed against these proof points through Q1 2027 — the PMF trigger conditions for the Scale Round ($3M–$8M), with prep beginning Q2 2027.

Month 1–2 (Oct–Nov '26)

burn ~$40K/mo

iOS live · Android launched

100s–1K active members

First paying business profiles

50+ creators activated

MRR: $2K–$5K

Month 3–4 (Dec '26–Jan '27)

burn ~$45K/mo

1K–3K active members

Mira AI general release

Booking & payments live

100+ LOIs converted to paying

MRR: $5K–$15K

Month 5–6 (Feb–Mar '27)

burn ~$50K/mo

3K–5K active members

Daily Practices driving 5+ DAU

Creator monetization active

Churn trending <4.5%

MRR: $15K–$46K

Post Scale Round (Q2 '27+)

burn ~$80K–$90K/mo

5K–88K active members (by Q4 2028)

Scale Round $3M–$8M closed

Team expansion funded

GTM at full velocity

International expansion begins

Series A data package ready

Alignment Note

All figures reconcile to the Acephalt Independent Valuation Report (Q3 2026). The two-phase burn structure reflects lean Pre-Seed C operations (~$40–45K/mo) scaling to full velocity (~$80–90K/mo) only after the Scale Round closes ($3M–$8M) or the company achieves monthly operational profitability. Revenue begins Q1 2027 post-launch and extends effective runway beyond the 6-month bridge.

Confidential · Q4 2026 · VIBEUP Inc. · All allocation figures and projections are from the Acephalt Independent Valuation Report (Q3 2026). $245K Pre-Seed C at $7.4M post-money valuation (3.31% equity, 28% discount to $10.3M Acephalt). Not a guarantee of results. For accredited investors only.