Name of University

University of Malaya

Faculty

Faculty of Computer Science and Information Technology

Course Code / Name :

GXEX1412 / Basic of Entrepreneurship Culture

Name of Students

AU MEI LING
KOAY YEN SIM
AHMAD SYAHIR BIN SUIB
AMIR AIZAT BIT MOHD NAZIRAN
ASMA AMALINA BINTI NAZARUDIN
AZRI BIN MOHD KHANIL
BURHANUDDIN BIN BAHARUDDIN

Assignment Title

Business Plan

Date

9th of May 2014

WEK100006
WEK100025
WEK110002
WEK110003
WEK110005
WEK110006
WEK110007

Content
1.0
Executive Summary ...

1.1

Objectives ..

1.2

Product Offered ..

1.3

Market Potential .

1.4

Project Costs ..

1.5

Expected Return

2.0

Introduction

3.0

Purpose ...

4.0

Business Background .

5.0

Ownership Background .

6.0

Marketing .
6.1

Product Description .

6.2

Marketing Information

6.3

Pricing ..

6.4

Promotion .

6.5

Distribution ..

6.6

Competition ..

6.7

Management .

6.8

6.7.1

Organization Structure .

6.7.2

Business Plan ...

Operation .
6.8.1

7.0

Lemonade Drink ...

Finance .
7.1

Project Implementation Cost Schedule

7.2

Sources of Financial Schedule .

7.3

Distribution of Finance

7.4

7.3.1

Income Statement ..

7.3.2

Balance Statement

Notes

8.0

Conclusion ...

9.0

Appendices ..

Page 2 of 29

1.0 Executive Summary

1.1 Objective
The founders of the company are Au Mei Ling, Koay Yen Sim, Ahmad Syahir, Amir Aizat, Asma
Amalina, Azri and Burhanuddin. SweetNSour stand was established in April 2014 and the stand
was based at Dataran KPS, University of Malaya.
Our objective is to promote the pure and fresh Lemonade drink into the Malaysias beverage
market especially in university area. According to recent studies by World Health Organization
(WHO), Malaysia was ranked 1st in South-East Asia for obesity. One of main factor causing the
rise of obesity rate in Malaysia is sugar rich drink such as fast food soft drinks, canned drinks
and drinks using sugar rich condensed milk. Our product is created to satisfy customer need
which is an affordable simple tasty drink that will give themselves a lot of benefits other than just
a drink to quench their thirst. Through this product, we believe that it will bring a big change of
Malaysian drinking habit toward a healthier lifestyle.

1.2 Product Offered

Lemonade beverage is our main product which is made using original ingredients without adding
any chemical additives that make it special to compete in the drink market and also good for
health. The list of below shows three different choices for our customer:

Classic Lemonade
Sunrise Lemonade
Passion Lemonade

1.3 Market Potential

Lemonade beverage has a very high potential in the market as it tastes great and contains a lot of
vitamins and minerals that our human body needs daily. The market potential of our business in
Dataran KPS is very high because the area has high foot traffic every day, hence providing us
with better chances of attracting customers and making a sale. In addition, we will offer
affordable prices to our customer since our target are the student and staff in University of
Malaya. The details of the strengths and weaknesses of the competitors will be explained on
Section 6.6

Page 1 of 29

1.4 Project Costs

Our project has cost us RM4629.90.The cost includes operation cost, capital cost, and other
expenses. The operation cost is RM2280 while capital expenditure cost is RM369. The other
expenses cost is RM1560.

1.5 Expected Return

For the capital that our stall had invested in this business, we had made an estimation on our
returns. The expected return for our business is RM175.71 for the first month and it will increase
up to 10% for the following month.

Page 2 of 29

2.0 Introduction
SweetNSour lemonade stall is managed by seven partners. These partners represent sales,
management, finance and administration areas respectively. The partners has provided funding
from their own saving, which will cover start-up expenses and provide a financial cushion for the
first months of operation and cover the rest of the required financing. This stall is projected and
has run on the April 2014.
We aspire to grow from one, small beverage stall to a multiple beverage stalls at strategic
locations around University of Malaya campus with high foot traffic, visibility and easy access in
favor of maximizing profitability. The location of our stall is at Dataran KPS, University of
Malaya which will provide us with better chances of attracting customers and making a sale, thus
helping us to establish strong market position. Our business concept is to provide customers with
a fresh and healthy alternative to canned and soft drink. We aim to make nutritious, delicious,
quick and convenient, and most importantly to provide every customer with an extraordinary
health experience unlike any they have ever tasted!
In future, we are going to have a few variable packet designs for our products to meet the
customer satisfaction. We will expose this business to the internet and social networks as a
stepping stone to make people know about SweetNSour stall products. Our stand will give our
customers the best service to them so that they do feel as comfortable as they in dreaming land.

Page 3 of 29

3.0 Purpose
Writing a business plan is an importantstep before starting a business. With proper business plan,
we are able to have an overview of our business which includes operational, marketing and
financial aspects. Those aspects are vital in determining the directions and feasibility of our
business. In addition,we are able to understand the risks involved and anticipating potential
problems in University of Malaya. A good business plan should contain all the information
necessary in order to achieve a desired goal. By this, it helps a company demonstrate the
advantages of doing business with it.
A business plan can build or destroy a new company. A clear business plan is able to convince
investor how strong is the management and leadership. A business plan also tells investors the
company position in a market segment. Besides that, a business plan can be a motivation too. A
business plan can help us get back on track with our original business concept and giving us
wisdom and as well as guidance. It helps us see our original vision.
By having a business plan, we can analyse our start up business plan which helps us to take note
about things we do not normally consider during running a business. It forces us to analyse the
relationships among different parts of our business. For example, how sales ties together with
lead generation, how that ties into services, delivery, profit margins, cash flow forecasting, and
so on so forth.
Next is about the strategy. Our start up business plan highlights the relationship between our
business and the local competitive marketplace. By writing it we will have tapped into the
primary sources of information about the competition; sources that will be invaluable in the
future. Besides that, all information from the competitors could be used as a data to make your
business different from the others.
Overall, the act of writing a start-up business plan puts our ideas and concepts down on paper.
When things are in black and white like that you can see the inconsistencies and the weakness is

Page 4 of 29

shown out much easier. Then we have time to address these issues and resolve them before we
enter the marketplace.

4.0 Business Background

Name of Business

SweetNSour Lemonade Stand

Address

Penerbit Universiti Malaya, Pengarah Jabatan Penerbitan,

Universiti Malaya, Lembah Pantai, 50603, WP Kuala

GPS Coordinate

Lumpur, Malaysia
3 7' 29.089" N, 101 39' 12.254" E

Correspondence address

www.sweetnsour.com

Email

info@sweetnsour.com

Telephone number

017-4036267

Form of ownership

Partnership

Core business activities

Selling with 100% natural and fresh lemonade in three

distinct and great tasting flavours, offering significantly
reduced calories without the use of artificial sweeteners,

Date of commencement

colouring and flavouring.

April 2014

Date of registration

November 2013

Initial (own) capital

RM5600

Table 4.0 Business background for lemonade stand

Page 5 of 29

Our products came with various flavours which is lemonade base. In the current stage, we will
provide 3different flavours of lemonade beverage. However, we expect to produce more than 10
flavours with different kind of fresh fruits such as blueberry, raspberry, kiwi and other.
The Table 4.1 below shows different type of lemonade flavours and its description respectively.

Type of flavours

Description

Classic Lemonade

Originallemon flavour with some sliced

Sunrise Lemonade

lemon.
The mixture fresh squeeze orange juice
and lemonade with some sliced orange

Passion Lemonade

and lemon.
The mixture of fresh blueberry and
lemonade with some blueberries
Table 4.1 Type of flavour provided

4.1 SWOT Analysis

One of the main strengths of our company is our reasonable price and various flavours. Our
business is product-driven, where we focus on quality of product and costs wherever possible. As
our businesss operation cost is not that expensive and it is reasonable to the production and
services of our products. With hybrid, kiosk online means of business, we can get more profit to
cover the cost required to produce the product and provide services to customer. This saving can
turn into our stalls net profit. Moreover, with multiple flavours, we can give to our customers
with various choice of flavour compare to our competitors. As a result, customers are more likely
to choose our products.
Besides that, our pricing will be fixed. This is depending on the type of beveragethat our
customers desired. We will even give discounts for regular customers as a means to maintain
good customer relationship.
Unfortunately, since our stall is newly established, our reputation is still low. Customers might
not have confident in our services. This can significantly affect our revenue stream, as customers
Page 6 of 29

might be more desired to visit our competitor with higher reputation. Moreover, our employees
lack of training and experience to fulfil their tasks in providing services to customers. They
might not be able to provide services that could satisfy our customers.

SWOT Analysis
Strengths

1. Excellent services in terms of quality and

market reach
2. Brand new innovative in health concept for
local market
3. Reasonable pricing
4. Make use of Internet to expand business

Weaknesses
Opportunities

Threats

5.
1.
2.
1.

effectively
Various of flavour and choice
Low reputation
Employees lack of training and experience
Competitors overlooked Internet as a powerful

marketing platform
2. Expanding business by opening new branches
1. Competitors have well-known branding
2. Competitors have better customer relationship

Table 4.2 SWOT analysis of our business

To overcome our weaknesses, we need good marketing to help increase our companys
reputation. Besides that, we need to train our employees to ensure that they have the required
skills to provide good quality of services that could satisfy our valued customers.
There are many beverages companies in Malaysia, and some of them are well established. To get
our product to be close to student, we planned to sell our product in each of programme that
university is running. Every week, there are events held in University of Malaya such as
Marathon, charity run or Gotong-Royong. Hence, we can take the opportunity to promote our
product and get our customer a taste of a good quality drinks and services. Apart from that, if we

Page 7 of 29

are dealing with event organizers to sell our products and if they are satisfy with our services,
they will contact us for upcoming events, which will be our main stream of revenue.

4.2 Industry Information

Our business is in drinking and beverages industry. Currently, the industry is expanding as more
and more people are buying drinks and beverage, for example most of events in Malaysia, are
sponsored and supported by drinking and beverage companies. Milo for example, have been
support many events for example district football championship and many more.
Drink and beverages industry has a big potential. It is a multibillion dollar industry. Nowadays,
almost everyone drinks various type of beverage in many type of packaging. With a good
planning on the bottom line of business, it is not difficult to turn a profit in our beverage kiosk
business.
For our business, we decided to start with small capital investment. We chose not to apply for
business loan because applying for a business loan is a time-consuming process, especially when
applying business loan with bank, such that the bank needs to verify all information about our
business and finances, which could end up taking months for the applications processing. Not to
mention other problems, such as risk of our collateral and hidden fees of business loan.

5.0 Ownership Background

The following are the members profile information:
a)
b)

Name
IC No

: Au Mei Ling
: 900505-08-6086
Page 8 of 29

c)
d)
e)
f)
g)
h)
i)
j)
k)
l)
m)
n)

Date of Birth
Age
Sex
Address
Phone No
Marital Status
Academic Achievement
Attended Courses
Skills
Experience
Current job
Other Business Venture

: 05-05-1990
: 24
: Female
: 2516, JlnSgDaun, 14300, NibongTebalS.P.S,Penang
: 017-4036267
: Single
: STPM
: Basic of Entrepreneurship Culture
: Computer Science
: None
: Student
: None

a)
b)
c)
d)
e)
f)

Name
IC No
Date of Birth
Age
Sex
Address

g)
h)
i)
j)
k)
l)
m)
n)

Phone No
Marital Status
Academic Achievement
Attended Courses
Skills
Experience
Current job
Other Business Venture

: Koay Yen Sim

: 900919-07-5694
: 19-09-1990
: 24
: Female
: 1-3-16, LengkokNipah, Taman Lip Sin, 11900 Pulau
Pinang
: 012-4028372
: Single
: STPM
: Basic of Entrepreneurship Culture
: Computer Science
: None
: Student
: None

a)
b)
c)
d)
e)
f)

Name
IC No
Date of Birth
Age
Sex
Address

g)

Phone No

: Ahmad Syahir Bin Suib

: 921031-05-5335
: 31-05-1992
: 22
: Male
: 490, Jalan Lembah Permai 4, Taman Lembah Permai,
08100 Bedong, Kedah Darul Aman
: 013-4925777
Page 9 of 29

h)
i)
j)
k)
l)
m)
n)

Marital Status
Academic Achievement
Attended Courses
Skills
Experience
Current job
Other Business Venture

: Single
: SPM
: Basic of Entrepreneurship Culture
: Computer Science
: None
: Student
: None

a)
b)
c)
d)
e)
f)

Name
IC No
Date of Birth
Age
Sex
Address

g)
h)
i)
j)
k)
l)
m)
n)

Phone No
Marital Status
Academic Achievement
Attended Courses
Skills
Experience
Current job
Other Business Venture

:Amir Aizat bin Mohd Naziran

:920328-07-5957
: 28 March 1992
: 22
:Male
: No 16,Jln Indah 2, Taman Salak Indah, 43900,
Sepang, Selangor
: 011-11111407
:Single
: SPM
: Basic of Entrepreneurship Culture
: Computer System and Networking
: None
: Student
: None

a)
b)
c)
d)
e)
f)

Name
IC No
Date of Birth
Age
Sex
Address

: AsmaAmalinabintiNazarudin
: 920925-14-5394
: 25-09-1992
: 22
: Female
: No 4, JalanPinggiranSekamat, Taman PinggiranSekamat,
43000 Kajang, Selangor
Page 10 of 29

g)
h)
i)
j)
k)
l)
m)
n)

Phone No
Marital Status
Academic Achievement
Attended Courses
Skills
Experience
Current job
Other Business Venture

: 010-4327937
: Single
: SPM
: Basic of Entrepreneurship Culture
: Software Engineering
: None
: Student
: None

a)

Name

: Azri bin Mohd Khanil

b)

IC No

: 921006-02-5425

c)

Date of Birth

: 06-10-1992

d)

Age

: 22

e)

Sex

: Male

f)

Address

: No.17, Jalan Nirwana 36,Taman Nirwana,68000,Ampang,

Selangor.

g)

Phone No

: 019-5703962

h)

Marital Status

: Single

i)

Academic Achievement

: Foundation Studies (PASUM)

j)

Attended Courses

: Basic of Entrepreneurship Culture

k)

Skills

: Computer Science(Artificial Intelligence)

l)

Experience

: None

m)

Current job

: Student

n)

Other Business Venture

: None

Page 11 of 29

a)
b)
c)
d)
e)
f)
g)
h)
i)

Name
IC No
Date of Birth
Age
Sex
Address
Phone No
Marital Status
Academic Achievement

: Burhanuddin bin Baharuddin

:
:
:
: Male
:
:
:
:

j)

Attended Courses

: Basic of Entrepreneurship Culture

k)

Skills

: Computer Science(Artificial Intelligence)

l)

Experience

: None

m)

Current job

: Student

n)

Other Business Venture

: None

Page 12 of 29

6.0 Marketing
6.1 Product Description
The product is lemonade beverage products. Lemonade is a sugared citrus drink thought to have
first been made in France at the 16 th century. Our product will mainly focus on fresh fruits such
as lemon, orange and blueberry. These types of fruits have long been valued for their wholesome
nutritious and antioxidant properties. It is scientifically established that citrus fruits, especially
lemons and oranges, by virtue of their richness in vitamins and minerals, have many proven
health benefits. In addition, our product prefers the original ingredients without adding any
artificial coloring and flavoring to care for the health of customers.

6.2Marketing Information
Our target customers will be the students and staff of University Malaya especially near the area
of Dataran KPS. Our product will cater to both physiological needs such as hydrating on the hot
weather and social needs where perception of a social and fun drink with a sense of belonging
within per consumer groups. The current trends include a shift away from junk foods and
carbonated drinks to growing interest for healthier or beneficial products.

Page 13 of 29

6.3 Pricing
Table below show the price per unit for each of flavor lemonade beverage

Type of flavours

Price Per Unit

Classic Lemonade
Sunrise Lemonade
Passion Lemonade

RM4.00
RM4.00
RM4.00
Table 6.0 Price for each lemonade flavours

6.4

Promotion

Our promotion strategy is based on competitive offerings, convenience and feasibility. To be

competitive with those local offerings, SweetNSour lemonade will be priced as follows:

500 ml Size - RM4.00 per cup

Buy 3 and save RM10 for 3 cups

SweetNSour will offer a volume promotion as a sales incentive. When a customer purchases
three cups of lemonade they can save up RM2. Those who purchase three cups, we will give
them a small stamped card. They will be getting one cup free lemonade once they managed to
collect three lemon stamps on the stamped card.
Besides that, we also will make a promotion on Yellow Day for each 7 th of month. Customers
who are wearing yellow color cloth will be getting 50% discount and gain a lemon stamp on
their stamped card.

6.5

Distribution

Distribution is the process of making a product or service available for the use or consumption
by consumer through strategy deployment formed by management of a company business that
specifies how the firm intends to transfer its services to consumers.

Page 14 of 29

There are several strategies to promote and advertise our business. Designing and creating
posters and flyers is one of the ways we promote and advertise our lemonade business. We will
include a variety of lemonade products with the price that we are going to sell and the
promotions as well in the poster. The poster and flyers will be pasted and distributed around the
University Malaya campus such as main bus stop, Dataran KPS, every faculties and colleges that
will draw a captive audience the most.
Besides that, social media advertising and marketing is also one of the strategies to promote our
business. The reason we advertise our lemonade business in social network such as Facebook is
because most of our target customers have Facebook account and this allows us to reach them in
a more effective and efficient manner. Social network allow us to advertise our latest promotion
and updated news to keep our customers up-to-date.

Page 15 of 29

6.6

Competition

My team had done a survey about the strengths and weaknesses of the competitors in Dataran
KPS. The competitors that located in Dataran KPS are bubble tea and vending machines. The
strengths and weaknesses of each competitor including my team are shown below.
Bubble Tea
Strength
o Fresh
Weakness
o Expensive
o Does not provide smoothie beverages
Vending machines
Strength
o Cheap
Weakness
o Mostly is carbonated drinks
o Unhealthy drinks
o Does not provide fresh juices lemonade beverages

Page 16 of 29

6.7

Management

Due to our business newly established condition, we only have 7 members. Besides that, this is a
small scale business, so we do not require too many workers in the initial stage of business
operation. Most of us do not have any business experience but one of our members, Azri does
have several experience in conducting business with his friends.

6.7.1 Organization Structure

Our organization is made up of five departments. Each department with its own functions and
members is describing in the table below.
Departments
Management
Finance

Marketing

Product
Sourcing
Production

Functions
Members
i.
Improvise business plan and strategy
i.
Au Mei Ling
ii.
Supervise the other departments
i.
Prepare and estimate the budget
i.
Koay Yen Sim
ii.
Manage cash flow of the business
iii.
Prepare financial report to indicate
the profit/loss of company
i.
Promote our product to UM students
i.
Azri
and staff
ii.
Design posters
iii.
In charge of the design of booth
i.
Stock purchasing
i.
Syahir
ii.
Determine the most suitable
ii.
Baharrudin
ingredient supplier
i.
In charge of production
i.
Asma
ii.
Manage the stand
ii.
Aizat

The decision maker of our organization is the Chief Executing Officer (CEO), Au Mei Ling who
is assisted by Chief Operating Officer (COO), Azri and Chief Finance Officer (CFO),Koay Yen
Sim .

Page 17 of 29

6.7.2 Business Plan

All of our members had involved in the operation. We will start to prepare all the ingredient and
setup the stand before one hour the business operates. Our stall will operate starting from 9:00am
to 5:00pm for everyday except Sunday. Some of the member will be in charge of cash flow,
making the order and serving customer. The other member will be prepare beverages and always
control the cleaning environment of the stand.
The stock purchasing will be done by product sourcing department the day before we start our
business. In addition, the management department will always ensure that there are sufficient
people taking care of the booth.
Lastly, the profit gained will be shared equally among all the members of the organization and
the salary will be paid for the employee at the end of every month. Incentive may be considered
if a member participates very actively.

Page 18 of 29

6.8

Operation

There are three main flavor lemonade products that we will sell on our lemonade stand which are
Classic Lemonade, Sunrise Lemonade and Passion Lemonade.
The steps of preparation of these three flavor lemonade are as shown in section 6.8.1,6.8.2 and
6.8.3.

6.8.1 Classic Lemonade

The originally flavor lemonade preserve the 100% taste of lemon.

Ingredients:

Simple Syrup (1 cup sugar and 1cup water )

Juice of 6 freshly-squeezed lemons (approximately 1
cup)
Four cups cold water
One sliced lemon, for garnish
Ice cubes

Steps of Preparation:
1. Combine freshly-squeezed lemon juice and Simple
Syrup.
2. Add water, lemon slices, and ice cubes; stir until well
blended.
3. Refrigerate approximately 50-60 minutes before
servings
4. Serve in plastic cup over ice.
5. Yields approximately 6 cups

Page 19 of 29

6.8.2 Sunrise Lemonade

The orange flavour lemonade with the mixture for each 50% of orange and lemon taste
respectively.

Ingredients:

Simple Syrup (1 cup sugar and 1cup water )

Juice of 3 freshly-squeezed lemons
(approximately 1/2 cup)
Juice of 3 freshly-squeezed lemons
(approximately 1/2 cup)
Four cups cold water
One sliced lemon, for garnish
Ice cubes

Steps of Preparation:
1. Combine freshly-squeezed lemon juice and Simple
Syrup.
2. Add water, lemon slices, and ice cubes; stir until
well blended.
3. Refrigerate approximately 50-60 minutes before
servings
4. Serve in plastic cup over ice.
5. Yields approximately 6 cups

Page 20 of 29

6.8.3 PassionLemonade
The strawberry flavour lemonade with mixture for each 50% of strawberry and lemon taste
respectively.

Ingredients:

1 cup granulated sugar

1 cup water
to 1 cup lemon juice
1 cups fresh strawberries
water

Steps of Preparation:
1. Combine 1 cup water, sugar and 1 cup
strawberries in a small saucepan.
2. Simmer over low heat, stirring often, until sugar is
dissolved and strawberries start to soften and
leach their color
3. Strain strawberries and cool the sugar water
mixture.
4. Combine lemon juice with sugar water and add
enough water to make 2 quarts of lemonade.
5. Refrigerate approximately 50-60 minutes before
servings
6. Serve in plastic cup over ice.
7. Yields approximately 6 cups

Page 21 of 29

Project Implementation Cost Schedule

Note
A. Capital Expenditure
Equipments
Poster (A1 size)
Poster (A4 size)
Subtotal

RM

RM
239
80
50
369

B. Operating Expenses (1 month)

Materials
Subtotal

2,280
2,280

D. Other Expenditure
Business registration

60

Utilities

300

Stall Rental

1,200

Subtotal

1,560

Grand total

4,209

E. Add: Contingency cost (10%)

420.90

Total Project Implementation Cost

4629.90

7.0 Finance
7.1

Project Implementation Cost Schedule

7.2

Sources of Financial Schedule

Sources of Finance Schedule
Note

A. Equity Contributions
Cash

RM
4

RM
5600
Page 22 of 29

Subtotal

5600

Total Sources of Finance

5600

7.3 Distribution of Finance

7.3.1 Income Statement
Budgeting Income Statement
Note
5

Sales
(-) Cost of goods

RM

RM
5200
2280

Gross Profit

2920

Less:
Expenses
Business registration

60

Utilities

300

Stall rental

1200

Total Expenses

1560

Net profit before tax

1360

7.3.2 Balance Statement

Budgeting Balance Sheet

Note
Non - Current Assets
Equipment
Total Fixed Assets
Add: Current Assets
Cash
Total Assets

RM

RM

RM

239
239

6591
6830
Page 23 of 29

Current Liability
Capital
Net Profit

5600
1230
6830

Net profit per Owner =

7.4

R M 1230
= RM 175.71 (for 1 owner)
7

Notes
1. Equipment

= ice containers + beverage container + Juicers & Fruit Extractors

= RM30 + RM50 + RM20+RM139
= RM239

2. Materials

= Lemons + Oranges + Strawberries+ Plastic cup+ Straw + Ice tubes +

Sugar
= (RM0.80 X 1200 unit) + (RM0.50 X 480 unit) + (RM6.50 X 72 pack) +
RM360 + RM33 + RM87 + RM132
= RM2280

Page 24 of 29

3. Utilities

= Water bills + Electric bills

= RM100 + RM200

4.

Cash
Cash (Investment of Owner)
Number of owner

Amount of Investment (RM)

Subtotal (RM)

800

5600

Total
Investment

5600

5. Sales
Sales
Classic Lemonade
Sunrise Lemonade

Unit
20
15

Passion Lemonade

15

Price per unit (RM)

4.00
4.00

Subtotal (RM)
80
60

4.00

60

Total

200
For 1 month, the total income = 200 26 days = RM 5200

6. Cash for current assess

Balance Statement
Note

RM

Cash inflows
Cash Sale
Total Revenue

5200
5200

Cash outflows
Material
Equipments
Poster (A1 size)

2280
239
80
Page 25 of 29

Poster (A4 size)

Business registration
Utilities
Stall Rental
Total Cost
Total Cash
Beginning Cash
Ending Cash

50
60
300
1,200
4209
991
5600
6591

8.0 Conclusion
As the conclusion, we will make our best effort to make sure our business being carried out like
what we planned and estimated in this business plan. We will ensure our product always has
good quality control in order to fulfill our initial concept, health and fresh. We believe our
business will have potential to grow in market over the next 10 years.

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