1.

0 EXECUTIVE SUMMARY

Isle Garden is a home based delivery business that serve traditional cookies to every level of
consumers. We are offering unique yet delicious taste of Kuih Makmur which widely known as
white sugary cookies (by English translation – it is called Prosperity cookies). Kuih Makmur
always serves among Malays community especially during festive seasons such as Hari Raya
Aidilfitri & Hari Raya Haji.

1.1 Highlights

As the years goes by, traditional cookies are seem to be forgotten by the society especially
among younger generation. This scenario are obviously happened in the biggest cities. During
festive seasons or in any celebration events, mostly serves on the table are famous western
cookies such as cornflakes cookies, Meringue, Almond Biscuits, Mini Pretzels, Mini Cupcakes,
Mini Cinnamon rolls and so on. There are only handful number of traditional cookies will be
serve as main dessert in such function.

Therefore, in this business proposal, we will be introduce our very own traditional Kuih Makmur
with little added value on it and variety choice of the flavours which will be able to add
commercial value to our product as well as create demand in the market. The combination of
unique ingredients will melt the heart of every person that consume our version of Kuih
Makmur. Besides that, our product will also be reaching out to all level of people as it is suitable
for every age’s group. With Malaysian’s unique culture, we believe that our product are able
to blend well and goes well in any functions, celebrations or festive seasons.

Isle Garden is a home based business structure whereby we didn’t have a business location
or physical premises. The reason is due to we wanted to start small while gain big profit margin,
beside that we wanted to build up our product brand name , market influence as well as to get
market sustainability before step up as a big business model. At this moment, we are using
resident house as production place, and using quality ingredients such as flour, sugar and
butter as our main sources of producing traditional Kuih Makmur. We are well known among
our regular customers, friends and relatives.

As for our product Traditional Kuih Makmur, we are offering 3 types of favours which is Original
Kuih Makmur favour, Kurma Kuih Makmur favour and Pandan Kuih Makmur favour. While
maintaining the traditional taste of Kuih Makmur, we also initiated and created two different
favour of Kuih Makmurs, the reason why we doing so are due to we wanted to keep up
nostalgic memories of olden times yet at the same time continue to be innovative and creative
in our products. In other way to say we are presenting Traditional Kuih Makmur with a new
concept. We believe by holding to this concept we are able to penetrate the market of
traditional cookies.

By creating unique taste of Kuih Makmur, we believe that in three years’ time Isle Garden will
be establish itself as exceptional traditional cookies company and we will also get competitive
advantages among famous western cookies.

1.2 Keys to Success

There are four essential keys that needed in order to be success:

1. Maintaining minimum profit margin of 40% at each bottle sold.

2. Dedication finest quality ingredients and provide after sales service to each one of our
customers.
3. Spend minimum overhead cost without compromise on the quality of the Kuih Makmur
4. Create and maintaining highest level of customer satisfaction.

2.0 Background of Company

Isle Garden formed and established in year 2011.The Vision of Isle Garden is to provide a
delicious taste of traditional kuih Muih and cookies. The ultimate mission statement of Isle
Garden is to serve customer with whole heartedly, devoted to them and listen to every of the
customer's desire. Every pleasant moment, Isle Garden pledge to share with all their value
customer.

Isle Garden currently operating as home based delivery business, hence the location is not in
business district area. At this moment, Isle Garden is conducting her business operation at
residential area in Saujana Utama 3 Buloh Selangor Malaysia.

Isle Garden is a sole proprietorship seeking seed money, Incorporation of company will be
decided in the future once the business operation is ready for expand and have received
greater demand from the market.

Currently Isle Garden do not have permanent or full time staff, mostly our helper is a self-
volunteers and family members whose are keen to learn and help up on the production of
traditional Kuih Makmur. However, we do provide meals allowance and love appreciation gifts
in monetary value to appreciate all people who came and joint in our mass production of Kuih
Makmur especially when we have large order in hand.
Isle Garden are yet to apply for halal certifications to value add into the businesses, the reason
is due to the operation are located in residential house, and business activities is in our parents’
house, therefore to apply for Halal certs will be a challenge for Isle Garden. The plan can only
execute once we have a proper business premise and have a proper recruitment of full time
and permanent staff.

Initial Investment of Isle Garden is RM3, 000 which is mostly are kitchen equipment, assets
for production such as mixer machine and oven. The others would be starting inventory
expenses such as flour, butters, sugars, packaging bottles, dates / Kurma, Pandan leaves and
as well as travelling cost. Since Isle Garden is a sole proprietorship company, therefore the
capital are generally from our own saving and contribution from friends and family. Below are
the summary of Graphical Analysis of Start-up Cost Breakdown.

Graphical Analysis of Start-up Cost Breakdown

TRAVEL COST 100

TOOLS & SUPPLIES 300

Fixed cost

OPERATING CASH (WORKING CAPITAL) 300

MACHINES & EQUIPMENT 1,500

INGREDIENTS - FLOUR, SUGAR,DATES & PANDANS 400

BUSINESS CARDS/STATIONERY 100

BRAND DEVELOPMENT 300

- 200 400 600 800 1,000 1,200 1,400 1,600

Initial Investment

As mentioned above we are ought to have initial capital of RM3,000 as start up of our
businesses. The initial RM3,000 will be utilize for buying Machine & Equipment that cost us at
RM1,500 , this machine and equipment with high temperature are essential for baking tasty
Kuih Makmur. We also will be using capital will to buy startup inventory Ingredients such as
Flour, Dates and Pandan leaves at cost of RM400. Balance of RM1,100 will be fully utilize for
buying tools, supplies, printing of business card, packaging and travelling cost. The travelling
cost are involving petrol expenses, Toll and parking expenses. This analysis of start up cost
are crucial for our business to be going forward healthily and progressively.

There is no liabilities incur in Isle Garden due to the reason no loan or advance granted from
third party. Initial capital RM3, 000 is part of saving & contribution which we intended to use
for Isle Garden’s operation.

3.0 Uniqueness of the products

As we coming to the year 2020, a year with super-futuristic vision, the taste of dessert in the
market has also gradually change following the trend. Frozen dessert has been introduce in
the market and is expected to hit by year 2024. The growth is being driven by rising incomes
globally and flavour innovation. As we looking into this factor, no doubt it will be a great
challenge to Malaysia’s traditional cookies, in particularly Kuih Makmur.

Therefore, realising the risk of losing demand of traditional cookies, we ought to take current
market opportunity to introduce our very own traditional Kuih Makmur with added flavour.
Traditionally, Kuih Makmur were made using ghee, icing and flour. However, in Isle Garden
We are using butter cup to replace ghee, using special made Icing sugar, quality chestnut,
dates and fragrant white flour.

The use of Buttercup Spread as our main ingredient is because the texture of buttercup spread
is smooth and it has distinct butter aroma that able to give tantalizing edge to our Kuih Makmur.
Buttercup spread are produced from vegetable oil and milk fat which can makes our Kuih
Makmur soft as butter.

Icing Sugar is a must in every Kuih Makmur. The icing sugar that we use in our Kuih Makmur
is the natural source of sugar cane blend with gula Melaka. The natural source of sugar which
we personally choose sugar cane from Sabah and our home made gula melaka with fragrant
pandan leaves instead of using food colouring & artificial flavour. Later then the sugar cane
and homemade gula melaka will be blend together and as smooth as possible for a tasty
sweetness.

White flour play important role in producing our unique Kuih Makmur. The preparation of flour
is in very simple way, in other words we will toast the flour in a wok on low heat until it feels
dry, fluffy and the colour turns pale yellow. This process will give fragrant to our freshly cook
flour. As when we mixes fragrant cook flour with butter spread, it will produce excellent taste
of Isle Garden Kuih Makmur.
Finally, the use of Chestnut, pandan leaves and quality dates in each of our production Kuih
Makmur. We will specifically choose quality chestnut and dates from trusted supplier, as for
the pandan leaves we plant an organic Pandan leaves which we wanted our customer to taste
a healthy green product.

Isle Garden Kuih Makmur are offering 3 main type of flavours which each flavour will give
different taste of sweetness in the mouth. Isle Garden’s ultimate type of flavours are Original
Kuih Makmur, Dates Kuih Makmur & Pandan Kuih Makmur. Even so, we are open for any
request from our customer, it can be chocolate chip taste, love shaped or less sugar type. We
always carry make it happen attitude when come to our customer’s liking on our Kuih Makmur.

The packaging of Isle Garden Kuih Makmur will be ready in small cookies bottles with contains
of 30 pieces of Kuih Makmur. The price is rather competitive in the market. At this point of time
we are selling each bottle of Isle Garden Kuih Makmur at price RM15.00 with free delivery
charges. Which mean we are commit to deliver till customer’s door regardless number of their
order.

Isle Garden Kuih Makmur are suitable to serve in special occasion, it can be also give out as
engagement gifts, birthday party dessert, door gifts and as well as hamper gift during festive
season. Our Kuih Makmur will be present with a lovely design which basically will follow event’s
theme and based on customer’s request.

Not only that, due to cheaper price that we offer to our customer, our kuih makmur also had
been used for fund raising campaigned for food bank or charity events where our customer
invited for collaboration in their events or campaigned. In such event, Isle Garden will only sell
at cost price and balance of proceed will go into charity beneficiary’s fund. This as one of our
marketing approach as well as taking part in customer’s event. By doing so we has established
a good relationship with many parties. Through Isle Garden Kuih Makmur, we have created a
happy and jolly relationship with one another.

In Isle Garden, we always believe in customer’s satisfaction. Customer’s happiness is our main
priority. Therefore, we are offering after sales service to all our customers’ regardless number
of their order. One of our after sales service approach is to call up our customer, to get their
feedback and to see whether they are happy with our Kuih Makmur. Any unsatisfiying or below
expectation comments will be compensate back with little gifts of Isle Garden.

Another approach of after sales service is to give out monthly voucher or lucky draw to our
regular customers as one way of appreciate their trust on our product. We will also intentionally
send a small box of Kuih Makmur to our customer on their birthday.
The last approach of after sales service in Isle Garden is to utilize customer suggestions. We
are open to any suggestion and ideas from our customer. Every ideas and details given to us,
we will try our best to accommodate it. This is also to show our appreciation to our customer
of their participation in helping Isle Garden to produce a unique traditional Kuih Makmur. We
commit to serve our customer at our very best level, we pledge place our brand name in their
heart and mind.

4.0 Market Analysis

Isle Garden are focusing on local markets, with special focus on occasion, events and festive
seasons. Malaysians likes to eat and from our market reseach done we are 100% confirmed
that sweet tooth dessert is Malaysian’s number one favourite. With this main and foremost
reason, Isle Garden will be targeting local market particularly in Klang Valley regions.

Market segmentation

Isle Garden’s market is divided into two segment markets which are:

1. Demographic segmentation
2. Psychographic segmentation

Isle Garden’s focuses on marketing activities based on these groups of people. Our market
research shows that these are the potential customers that will likely buy our very own Isle
Garden traditional Kuih Makmur.

1. Demographic Segmentation
 Age
 Gender
 Ethnicity

The demographic segmentation will be focusing on age, gender and ethnicity. The age that
we targeting in our business will be range 20 to 50 years old group, and gender will be focusing
on female and ethnicity will be Malay, Chinese and Indian.

2. Psychographic Segmentation
 Lifestyle
The psychographic segmentation is more toward lifestyle in the city area. The lifestyle trend
are towards western culture especially when come to dessert. People like to have unique taste
and lovely design product, therefore by focusing on this market segment we are able to react
be competitive in the market and create demand from our target customer.

Competition and Buying Patterns

We are facing numerous competition from our competitors. The

ifestyle factors converge to make the coffee industry strong at all times. The stimulant effect
of coffee is an important reason why many hard-working, fast-paced Americans consider a
stop at their local coffeehouse a necessary part of their day. Conversely, coffeehouses provide
a calm, inviting environment for people to socialize, relax or catch up on work.

Young people under the legal drinking age are one of the fastest-growing segments of the
coffee drinking market. Coffeehouses provide them with a much-needed place to meet with
their friends.

Entertainment on weekend nights draws a young group of enthusiastic customers. The surge
in interest in coffee drinking among young people assures a diverse, receptive, sophisticated
customer base now and in the future.

Older adults also enjoy the fact that for the relatively modest price of a cup of coffee and snack,
they can meet with their friends, relax or work. Instead of going to a bar and paying for an
alcoholic drink or a restaurant where a meal usually comes with a hefty price tag, the
coffeehouse is an intimate yet inexpensive venue.

Quality is deteriorating even as the industry is growing.

Coffeehouses need to produce a quality product to back up the perceived "little luxury" image.
Currently, most of the largest chains are bowing to the pressures of growth and are cutting
corners on quality by introducing fully automatic espresso machines, mass bean buying and
other efficiency measures.

Coffee drinking is now an all-day activity.

Once concentrated in the early morning hours or mid-afternoon, in recent years coffee drinking
has become an all-day activity. Even late at night, many coffeehouses are packed with patrons.
It's not unusual for a well located coffeehouse to exceed a daily average of 900 customers.

Customer guest check averages are rising.

As pastries, chocolates, tea, pre-packaged sandwiches, snacks, juice drinks and gift items are
added to the menu, the average customer expenditure has risen. Many popular coffeehouses
report averages in the $4 - $6 range. Dark Roast Java expects that guest checks will average
about $4.50.