Substantiality is proportional: it compares committed funds with the current total cost of establishing this enterprise. A larger opening order raises that total, so the same contribution may now represent a smaller share. Recalculate from the revised plan. There is no universal dollar minimum and no fixed number of jobs to promise.
Rebuild the ratio before writing the narrative
Decide whether to increase the committed amount, renegotiate the order, or stage inventory purchases across the first year. Each choice changes the proportion and the risk profile, and each must be reflected consistently in the plan, the cash-flow projection and the evidence. Keep the enterprise's ownership structure in view too: treaty nationality of the owners, and at least fifty percent treaty ownership, are assessed regardless of where anyone currently resides.
Distinguish substantiality from non-marginality as well, because a revised budget can improve one while damaging the other. Substantiality asks about proportion: whether the committed capital is enough relative to what establishing this enterprise costs. Non-marginality asks about capacity: whether the enterprise can produce more than a minimal living for the investor and family, or make a significant economic contribution.
Committing every available dollar to a larger opening order can satisfy the first test and undermine the second by leaving nothing to operate on. Where the two pull against each other, say so in the plan and explain the choice, rather than letting a projection quietly assume both are met.