Operating expenditure, or OPEX, is what a cycle eats: straw or compost, spawn, casing soil, bags, fuel, electricity, labour, packing, transport and commission. Write OPEX per cycle, not per year. ICAR-DMR's own economics model for environment controlled rooms assumes six crops of 60 days per room per year. That is six separate OPEX events, and each one must be paid before its own sale arrives.
The MIDH low cost route, a 200 sq ft structure with a cost norm of Rs 2 lakh, still buys straw and spawn cycle by cycle.