Start-up capital = workshop rent+machine rent+100 workers' monthly salary and commission+half-year utilities+order advance payment. You can work out the specific data by yourself, mainly the way of rent payment for the machines in your factory. Liquidity mainly depends on how long you take orders, whether there is a stable home bill for you, how much money you need to pay in advance, and how long it takes to recover funds. In any case, liquidity should be enough for workers to maintain their wages for three months. Because it takes at least a few months from receiving the order to submitting the documents to recovering the funds.

As for earning 100W, I don't know how your friend worked it out. If you have a stable order, you can run the plane all year round and earn 100W. In partnership with others, there must be a clear division of labor, with one person in charge of equipment and one person in charge of money. In this way, if there is any dispute, everyone can rely on it. Don't be the shopkeeper of cutting, or you won't know if it's hacked.