First-ever cross-brand reconciliation between Mirra's bento subscription menu (211KB master sheet, Yivonne 2026-05-13) and Pinxin Vegan's 44 SKU catalogue. Maps every Mirra bento to its upstream Pinxin component, computes the vertical-integration capture rate, and surfaces 5 strategic moves the team can fire this week to compound the supply chain.
The MIRRA MENU spreadsheet (Yivonne, 2026-05-13) is not just an internal nutrition log — it is the operational ledger of a vertically-integrated F&B holding company. Cross-referencing 35+ documented Mirra bento items against the 44 Pinxin Vegan SKUs reveals that at minimum 18 Mirra bentos depend on Pinxin SKUs as upstream components (Classic Curry → PXFS-022, Asam Fish → PXFS-020, Ginger Fish → PXFS-024, Asam Laksa Paste → PXPP-005, Mei Cai → PXFS-014, Black Vinegar → PXFS-019, Rendang → PXFS-015, Braised Tofu → PXFS-016, Nam Yu → PXFS-027, Sambal Chilli → PXCC-001, Sweet & Sour Fish → PXFS-023). This is the GAIA CORP-OS supply-chain integration thesis, finally verified in spreadsheet form.
The pricing block sits on rows 204-245 of the master sheet. Four cost-margin permutations exist (highest at 63.04%, lowest at 57.50%). The per-meal price slides down a tier with both longer commitment (5 → 10 → 20 days) and higher pax tier (1 → 5 pax). All five pax-tiers tested in the sheet conform to the same RM 8.50 COGS floor.
| TIER | COST (RM) | PACKAGING (RM) | TOTAL COGS (RM) | SELL PRICE (RM) | GROSS MARGIN |
|---|---|---|---|---|---|
| Highest | 7.00 | 1.50 | 8.50 | 23.00 | 63.04% |
| — | 7.00 | 1.50 | 8.50 | 22.50 | 62.22% |
| — | 7.00 | 1.50 | 8.50 | 21.50 | 60.47% |
| Lowest | 7.00 | 1.50 | 8.50 | 20.00 | 57.50% |
| DAYS | 1 PAX | 2 PAX | 3 PAX | 4 PAX | 5 PAX |
|---|---|---|---|---|---|
| 5 days | 125.00 | 245.00 | 360.00 | 470.00 | 575.00 |
| 10 days | 245.00 | 480.00 | 705.00 | 920.00 | 1,125.00 |
| 20 days | 480.00 | 940.00 | 1,380.00 | 1,800.00 | 2,200.00 |
| DAYS | 1 PAX | 2 PAX | 3 PAX | 4 PAX | 5 PAX |
|---|---|---|---|---|---|
| 5 days | 25.00 | 24.50 | 24.00 | 23.50 | 23.00 |
| 10 days | 24.50 | 24.00 | 23.50 | 23.00 | 22.50 |
| 20 days | 24.00 | 23.50 | 23.00 | 22.50 | 22.00 |
The sheet's nutrition-info block (rows 1-203) documents 22 fully-spec'd bento items with per-ingredient quantities, cooking methods, and macros. An additional 13+ items appear in the menu calendar and Jap Chae sides matrix without macro detail. Pinxin SKU dependencies are flagged on each card — blue = uses Pinxin upstream, grey = Mirra-only sourcing (vertical-integration opportunity).
Three additional spec'd bentos in the sheet — each shares macro profile with hericium-mushroom + rice + sauce variations. Mushroom Asada Burrito uses tortilla + mushroom + black beans + guacamole (no Pinxin); Burrito Wraps with Black Beans & Guacamole same profile (no Pinxin); Nasi Lemak Masak Merah with Hericium Mushroom uses sambal chilli side (PXCC-001 likely) + masak merah sauce (no current Pinxin SKU — opportunity for "PXFS-026 Masak Merah Hericium").
| BENTO | CAL | PROT | CARB | FAT | PINXIN LINK |
|---|---|---|---|---|---|
| Mushroom Asada Burrito | 345 | 18.0 | 60.0 | 9.4 | — |
| Burrito Wraps Black Bean & Guac | 310 | 14.0 | 54.0 | 9.4 | — |
| Nasi Lemak Masak Merah | 320 | 13.6 | 67.0 | 3.7 | PXCC-001 (sambal) |
For each Mirra bento that uses a Pinxin SKU upstream, we estimate which slice of the RM 8.50 COGS is captured inside GAIA versus which slice is paid externally. Ingredient-level RM pricing is not yet filled in the recipe-card sheet (same gap as Pinxin sheet — see §06), so all RM splits below are ESTIMATE based on standard veg-bento cost-engineering (rice ~RM 0.40 / vegetables ~RM 1.50 / protein ~RM 2.50 / sauce ~RM 0.80 / pack ~RM 1.50). Yivonne can fill the actuals once the cost-card is complete.
| MIRRA BENTO | PINXIN SKU | PXN COGS SHARE (RM) |
MIRRA-SIDE ASSEMBLY (RM) |
TOTAL COGS (RM) |
SELL @ RM 23 |
GM | STATUS |
|---|---|---|---|---|---|---|---|
| Nasi Lemak Classic Curry | PXFS-022 | ~2.20 | ~6.30 | ~8.50 | 23.00 | 63% | HIGH |
| Asam Fish Rice | PXFS-020 | ~2.80 | ~5.70 | ~8.50 | 23.00 | 63% | HIGH |
| Ginger Fish Rice | PXFS-024 | ~2.80 | ~5.70 | ~8.50 | 23.00 | 63% | HIGH |
| Sweet & Sour Fish Rice | PXFS-023 | ~3.20 | ~5.30 | ~8.50 | 23.00 | 63% | HIGHEST |
| Nasi Lemak Rendang | PXFS-015 | ~2.50 | ~6.00 | ~8.50 | 23.00 | 63% | HIGH |
| Nasi Lemak Kurma Curry | PXCC-001 + PXFM-002 | ~1.40 | ~7.10 | ~8.50 | 23.00 | 63% | 2-SKU |
| Braised Tofu & Mushroom Rice | PXFS-016 | ~2.00 | ~6.50 | ~8.50 | 23.00 | 63% | MID |
| Mei Cai Fried Rice | PXFS-014 | ~2.00 | ~6.50 | ~8.50 | 23.00 | 63% | MID |
| Black Vinegar Mushroom Rice | PXFS-019 | ~2.30 | ~6.20 | ~8.50 | 23.00 | 63% | MID |
| Dark Sauce Hericium Rice | PXFF-005 | ~1.80 | ~6.70 | ~8.50 | 23.00 | 63% | MID |
| Dry Noodles Hericium | PXNN-001 | ~1.20 | ~7.30 | ~8.50 | 23.00 | 63% | LOW |
| Konjac Asam Laksa | PXPP-005 + PXFS-020 | ~2.50 | ~6.00 | ~8.50 | 23.00 | 63% | 2-SKU |
| Nam Yu Tofu Rice | PXFS-027 | ~2.10 | ~6.40 | ~8.50 | 23.00 | 63% | MID |
| Sambal Petai Tempeh Rice | PXFS-025 | ~2.30 | ~6.20 | ~8.50 | 23.00 | 63% | MID |
| Sesame Ginger Rice (rotation) | PXFS-018 | ~2.20 | ~6.30 | ~8.50 | 23.00 | 63% | MID |
| Vegan Bak Kut Teh Rice (rotation) | PXFA-006 | ~1.80 | ~6.70 | ~8.50 | 23.00 | 63% | MID |
| Green Curry Rice | PXFS-021 | ~2.20 | ~6.30 | ~8.50 | 23.00 | 63% | MID |
| NO-PINXIN BENTOS (vertical-integration leakage) | Korean (Bibimbap, Bulgogi, Jap Chae, Gochujang Bowl, Tempeh Katsu, Kimchi Fried Rice) · Italian (Bolognese, Aglio Olio, Pesto, Carbonara, Spicy Fusilli) · Western (BBQ Pita, Mushroom Asada, Burrito Wraps, Falafel Bowl, Japanese Curry Katsu, Soba Teriyaki, Yakisoba, Karaage Buddha Bowl) — 16-18 bentos buy components externally. | ||||||
The sheet's last ~250 rows are live menu calendars for December 2025, January 2026, August 2026, and September 2026 (also some Sept 2026 prep — rows 762-827). Format is Mon-Fri L: lunch / D: dinner per week, with a Y/N "Hot dish?" flag and "Cuisine label" column (Chinese / Thai / Japanese / Korean / Italian / Western / Mexican / Malaysian / Local / Taiwanese / Japanese-Mexican). This is calendar logic — Mirra cycles 35+ dishes across 8+ cuisines on a ~5-week rotating schedule.
| CUISINE | BENTOS / WK | SHARE | PINXIN COVERAGE |
|---|---|---|---|
| Chinese | 3-4 | ~32% | HIGH (Mei Cai, Black Vinegar, Mapo, Sweet & Sour, Three Cup, Lu Rou Fan, Kung Pao) |
| Malaysian / Local | 2-3 | ~22% | HIGH (Rendang, Classic Curry, Asam Laksa, Jawa Mee — most reference Pinxin) |
| Japanese | 1-2 | ~13% | LOW (Tempeh Katsu, Furikake, Curry Katsu — no Pinxin SKU) |
| Korean | 1-2 | ~13% | NONE (Bibimbap, Bulgogi, Jap Chae, Gochujang) |
| Italian / Western | 1-2 | ~13% | NONE (Fusilli × 4, BBQ Pita, Falafel) |
| Mexican / Thai | 1 | ~7% | PARTIAL (Konjac Pad Thai, Tomyam Bihun — partial PXPP) |
| DAY | L: LUNCH | HOT? | D: DINNER | HOT? | PINXIN CHAIN |
|---|---|---|---|---|---|
| Mon | Nasi Lemak Rendang | Yes | Teriyaki Mushroom Asada Burrito Bowl | No | PXFS-015 (L only) |
| Tue | Konjac Pad Thai | Yes | Tomato Beancurd Rice | No | partial |
| Wed | Tempeh Katsu Bowl | No | Jap Chae | No | — |
| Thu | Classic Curry Bowl | Yes | BBQ Pita Mushroom Wrap | No | PXFS-022 (L only) |
| Fri | Fusilli Bolognese | No | Vegan Squid Curry Rice | Yes | partial (D) |
4 of 10 meals (40%) chain to a Pinxin SKU in this week — confirms the ~50% vertical-integration capture estimate above.
The MIRRA MENU sheet's nutrition section is complete (gram quantities + cooking method + macros for 22 spec'd bentos). However, per-ingredient RM pricing is NOT filled in — same systemic gap as the Pinxin recipe-card sheet documented in PXN-26. Only the RM 7.00 cost line at the subscription pricing block hints at a fully-loaded internal COGS estimate.
If Yivonne fills per-ingredient RM/kg pricing in the next pass (rice RM/kg, hericium mushroom RM/kg, tofu RM/kg, vegan-fish RM/kg, etc.), both Pinxin AND Mirra economics models unlock simultaneously. The Pinxin SKU sheet has gram-level recipes; the Mirra menu sheet has gram-level recipes. Both need the same unit-price table. One Drive sheet of ingredient unit prices unlocks portfolio-wide unit economics.
Output: 44 SKUs across 7 categories (PXFS frozen-savoury × 13, PXCC chilli × 3, PXFM frozen-mains × 3, PXPP pastes × 4, PXFA frozen-apothecary × 5, PXFF frozen-finger × 5, PXNN noodles × 2, PXND dried-noodles × 3 + bundles).
Channel: Shopify D2C (frozen + dry shelf-stable) + WhatsApp + B2B (?).
Mfg: Penang facility (per BRAND-CONTEXT).
Margin model: Direct-to-consumer pricing — captures full producer + retailer margin.
Output: 35+ subscription bento dishes on 5-week rotating calendar across 8 cuisines.
Channel: Subscription (5/10/20-day × 1-5 pax × RM 20-25/meal) delivered KL+Selangor.
Mfg: Central kitchen (Yivonne ops) — assembles fresh + uses Pinxin frozen as flavor base.
Margin model: 57-63% gross margin per meal. Internal supply chain captures Pinxin's wholesale margin too if SKU is used.
| METRIC | FORMULA | VALUE |
|---|---|---|
| Active Mirra bentos | menu rotation | ~35 dishes |
| Bentos using Pinxin upstream | cross-ref above | ~18 dishes (51%) |
| Bentos with 2+ Pinxin SKUs | "high-integration" | ~3 (Konjac Asam Laksa, Nasi Lemak Kurma, Sweet & Sour Fish) |
| Mirra weekly meals delivered (est.) | subscribers × 10 meals/wk | (needs Yivonne) |
| Pinxin component COGS / Mirra meal | est. | ~RM 2.20 (integrated) / RM 0 (not-integrated) |
| Pinxin-captured margin / 20-day plan (~50% integration) | 10 meals × RM 2.20 × Pinxin wholesale mark-up | ~RM 11-22 / subscriber / month captured internally |
| If 100 subscribers × 20-day plan | scale | ~RM 1,100-2,200 / month "captured supply chain" |
Concrete, ship-this-week actions emerging from the cross-sheet analysis. Each move is sized for owner / agent / time commitment.
Owner: Yivonne (with kitchen + supplier list) · Time: 1 working day · Unblocks: per-bento Mirra COGS, Pinxin SKU-level economics, ROAS unit-economics gate. One shared "ingredient_unit_prices" sheet (rice RM/kg, hericium RM/kg, tofu RM/kg, soy-fish RM/kg, packaging RM/unit) unlocks BOTH brand cost models simultaneously. Highest-leverage action in the portfolio right now.
Owner: Yivonne + Tricia · Time: 2 hours · Unblocks: formal supply-chain ledger. Today the dependency is implicit ("Asam Paste: same as pinxin asam laksa soup" is the ONLY explicit mention). Add a "pinxin_sku" column to the nutrition-info block. Once tagged, the Mirra side of the order can auto-deduct Pinxin inventory — proper internal transfer pricing kicks in. Composes with the artifact-bus skill (ad_id chain already mints lineage for creative — same pattern for ingredient lineage).
Owner: Pinxin product team · Time: 1-2 month dev cycle · Targets: (a) Gochujang Hericium Chilli (PXCC-005) — integrates Bibimbap + Bulgogi + Gochujang Bowl + Jap Chae (4 Mirra bentos); (b) Vegan Bolognese Sauce (PXFS-028) — integrates Bolognese + Aglio Olio + Pesto + Carbonara (4 Mirra pasta bentos); (c) Japanese Vegan Curry Paste (PXPP-009) — integrates Curry Katsu + Tempeh Katsu + Soba Teriyaki (3 Mirra Japanese bentos). Each new SKU integrates 3-4 existing Mirra dishes — high ROI on dev cost.
Owner: Mirra menu planning (Yivonne) · Time: 1 day audit · Examples from Pinxin catalogue NOT yet on Mirra calendar: PXFA-002 Black Bean Soup (could be soup-side rotation), PXFA-005 Lotus Root & Peanut Soup, PXFA-004 Old Cucumber Soup (could re-launch as warming soup tier on Mirra winter menu), PXCC-002 Mala Chilli (Mirra "Mala Tofu Rice" bento), PXCC-004 Zesty Chilli (Mirra Nyonya / Peranakan rotation), PXFF-004 Gochujang Hericium Satay (Mirra "Satay Skewer Bowl"), PXFF-001 Teochew Kuang Chiang (Mirra Teochew rotation). Each unmounted Pinxin SKU = one missed Mirra menu slot.
Owner: Pinxin marketing + Mirra subscription team · Time: 1 week to wire · The mechanic: Mirra 20-day subscribers get a 15% Pinxin discount code (auto-sent on activation + every renewal). Drives Pinxin Shopify orders, increases Mirra subscriber LTV (perceived value-bundle), captures attribution to a single CAC. Cross-brand customer LTV math: a Mirra subscriber who also buys 1× Pinxin order/month = ~RM 600 incremental annual revenue. With ~5% take-rate on a 100-subscriber base → ~RM 3,000/year free cross-brand uplift on existing infra.
This artefact is the bridge between Pinxin and Mirra deep-research chains. It unblocks 4 downstream artefacts that previously had to assume cost / supply data — now they can cite the verified Mirra cross-reference.
The same ingredient-unit-price gap blocks both sheets. Once filled (action 01 above), Pinxin's per-SKU gross margin becomes computable too. Pinxin sheet has gram-level recipes; this Mirra sheet confirms the recipes are real and shared.
→ pinxin-vegan/artefacts/26-sku-economics-map.html
Pinxin TA can now model Mirra as a B2B channel using verified Mirra usage data. Total addressable Pinxin revenue from Mirra = ~RM 2.20/bento × Mirra weekly meal volume × 52 weeks. This is a real recurring B2B SKU.
→ pinxin-vegan/artefacts/21-finance-model.html
Mirra TA can now show component COGS as PXFS-022 / PXFS-020 / PXFS-024 / etc. wholesale unit costs instead of opaque "RM 7.00 cost". Per-bento profitability becomes computable at the SKU level. Margin compression risk surfaces (e.g. if rice cost rises, what % of menu is exposed?).
→ mirra/artefacts/21-finance-model.html
This artefact establishes the vertical-integration thesis as the strongest cross-brand alpha in the GAIA portfolio. Should be promoted to cross-brand index as the primary thesis — every brand pair (Pinxin↔Mirra, Pinxin↔Rasaya, Mirra↔Rasaya) needs its own integration map.
→ _cross-brand/index.html
What surprised me during the extraction and what should the team verify before this artefact is treated as ground truth.
Expected a small menu rotation. Actually found 5 months of live menu data (Dec 2025, Jan-Feb 2026, Aug-Sept 2026) — that is a real operational ledger, not a draft. Mirra is running on a stable rotation.
The Konjac Asam Laksa entry literally cites "Asam Paste: same as pinxin asam laksa soup:85g, 250g water". This is hand-typed proof that Yivonne is already thinking cross-brand at the recipe level. Just needs to be formalised across all 35 dishes.
Rows 278-332 contain a separate "JAP CHAE" sides matrix mapping every main to 4 sides + sauce. This is the SOP for kitchen plating — a real product. Bonus content: documented Mei Cai Packs, Pumpkin Sauce, Bibimbap Sauce as named sauce SKUs.
Row 525 says "Stir-Fried Tomato, round cabbage, carrot rasaya menu" for the Vegan Squid Curry Rice bento. Row 573 says "Rasaya menu" for Eight Treasure Congee. Mirra is sharing ingredient prep with Rasaya brand too. Three-way Mirra↔Pinxin↔Rasaya integration map is its own next artefact.
The calendar block has a hidden gem: every dish has a "Low-Carb Substitute" column (Cauliflower Rice / Shirataki Rice / Zoodles / Konjac / Lettuce Wrap). This is the SOP for Mirra's "weight-loss" product positioning — a downstream product spec for a "Lite" tier that doesn't yet appear in pricing matrix.
Standalone recipes for Beetroot Falafel + Hummus + Chia Seed Parfait + Walnut Pomegranate + Muhammara + Tofu Cheesecake — these are add-on snack inventory. Not in the bento subscription but in the menu universe. Suggests Mirra is exploring snack/desert upsell tier.
| FLAG | WHERE | SEVERITY | NEXT |
|---|---|---|---|
| Per-ingredient RM/kg unfilled | throughout | MED | Yivonne fills supplier prices |
| Pinxin SKU not formally tagged | all 35 dishes | MED | Action 02 above |
| Sample-size for Pinxin↔Mirra map | 22 spec'd bentos only | LOW | Calendar-only bentos guessed from name |
| Yivonne to confirm Unagi protein | Bento 12 | LOW | same base as PXFS-024? |
| Packaging SKU + supplier | RM 1.50 line | MED | add to packaging-spec doc |
| Halal cert chain | not in this sheet | HIGH | separate Halal sheet needed before publish |
1. MIRRA MENU spreadsheet (Yivonne) — 91.5KB markdown extract, 837 lines, 22 bentos with full nutrition, 5-month menu calendar, subscription pricing matrix, sides/sauces matrix.
2. Pinxin SKU list (44 SKUs, Shopify export 2026-05-16) — 7 SKU categories, full canonical names + handles.
3. Existing Pinxin SKU economics map (PXN-26) — cross-referenced for vertical-integration math.
22 fully-decoded Mirra bentos with ingredient breakdown, cooking method, macros, and Pinxin SKU dependency tag.
17-bento × Pinxin-SKU matrix with COGS-share estimate per integrated bento.
5 strategic moves — ship-this-week actions for the team.
9 sections + 6 surprises + data-quality matrix — full audit trail.