SCHOOL OF BUSINESS

Business Plan
Course No: BBA 325
Course Title: Entrepreneurship Development
Course Teacher: Mr. Md. Shak Forid

SUBMITTED BY
MD. SAKHAWAT HOSSAIN KHAN
ID: 17-01-02-031
3rd Year 2nd Semester
Section: A
Date: 31-08-2020
 Address:
Vill:Mousamandra; Post:Kazir pagla
Upazila: Louhajong; District: Munshigonj

Cell: +88026582522; Mobile: +8801675825072

Mail: organicfarmbd43@hotmail.com
Web: www.organicshop24.com
www.facebook.com/organicbanana

Md. Sakhawat Hossain khan

Proprietor

Vill:Mousamandra; Post:Kazir pagla

Upazila: Louhajong; District: Munshigonj

Phone: +8801675825072, +8801518345083

Email: tanjilkhan617@gmail.com;
tanjilkhan617@outlook.com
Table of Content
1. Executive Summary……………………………………………………….……………...04
1.1. Business Objective………………………………………………….………………..04
1.2. Mission Statement…………………………………………………….……………...04
1.3. Guiding Principle……………………………………………………….………..…..04
1.4. Keys to Success……………………………………………………….……………...05
2. Company Description…………………………………………………….…………….…05
2.1. Ownership…………………………………………………………….………….…...05
2.2. Legal Form…………………………………………………………….…………......05
2.3. Start-up Summary…………………………………………………….…………..…..05
2.4. Location and features………………………………………………….………….…..06
2.5. Cultivation Description………………………………………………….……………08
3. Product/Service…………………………………………………………..…….…….….…10
3.1. Product/Service Description……………………………………………….…….……11
3.2. Competitive comparison………………………………………………….……….…..10
3.3. Product Sourcing………………………………………………………….…….……..10
3.4. Inventory Management…………………………………………………….….……….10
3.5. Future Product/Service………………………………………………….……………..11
4. Market Analysis……………………………………………………………….…….……...12
4.1. Industry Analysis………………………………………………………….….………..12
4.2. Market size……………………………………………………………….…….………12
5. SWOT Analysis……………………………………………………………….….…………13
5.1. Strengths………………………………………………………………….…………….13
5.2. Weakness………………………………………………………………….……………13
5.3. Opportunities…………………………………………………………………………...13
5.4. Threats…………………………………………………………………………………..13
6. Organization and Management………………………………………………………………14
6.1. Organizational Structure…………………………………………………………………15
6.2. Management Team……………………………………………………………………....16
7. Financial Plans........................................................................................................................17
7.1. Start-up cost………………………………………………………………………………17
7.2. Profit & losses…………………………………………………………………………….18
7.3. Balance sheet…………………………………………………………………………..…20

CONFIDENTIAL Page 3
1 Executive Summary
Banana (Musa paradisiaca, family Musaceae) is a central fruit crop of the tropical and subtropical regions
of the world grown on about 8.8 million hectares . It is
possibly the world's oldest cultivated plants. Bangladesh
produces nearly 1.00 million tonnes of bananas annually. It
is also a nutritious fruit crop in the world and grown in
many tropical areas where they are used both as a staple
food and dietary supplements. The total per capita
consumption of banana in Bangladesh is about 4.7 kg.
This is very much lower than that consumed by Europe
especially Belgium (26.7 kg), Sweden (16.7 kg) and
Germany (14.5 kg) while USA consumed 13.1 kg and UK at
10.5 kg. Banana is mainly cultivated for it’s ripen fruits,
cooked vegetables and leaves in India and many other
countries including Bangladesh. It is the second largest produced fruit after citrus, contributing about
16% of the world’s total fruit production. Banana is highly nutritious and is more easily digestible than
many other fruits including apple. Banana is cultivated almost everywhere in Bangladesh round the year.
The foremost banana growing areas in Bangladesh are Munshiganj, Narsingdi, Gazipur, Tangail, Rangpur,
Bogra, Natore, Pabna, Noakhali, Faridpur and Khulna. Also, Sylhet, Moulvibazar, Netrokona, Rangamati,
Khagrachhari and Bandarban are wild grown banana area in Bangladesh. In 2010-2011, the total
production of banana in Bangladesh was 800840 metric tons and the cultivated area was about 130589
acres . The banana fruit is variable in size, color and firmness, but is usually elongated and curved, with soft
flesh rich in starch covered with a rind which may be green, yellow, red, purple, or brown when ripe. The
fruits grow in clusters hanging from the top of the plant. As a diet, banana is an affluent source of
carbohydrate with calorific value of 67 calories per 100 g fruit and is one of the most well-liked and
widely traded fruits across the world. Banana is a rich source of calories, as well as most of the vitamins
essential for human nutrition. Bananas are also rich in carbohydrate, potassium and vitamins, including A,
C and B6. They are a good source of fat-free dietary fiber. Banana is often the first solid food fed to infant.
Ripe banana mixed with rice and milk is the traditional dish for Bangladeshi. Several studies have been
conducted to analyze the banana production in Bangladesh

1. Business Objectives
The primary objectives of the business plan for Organic Banana farm are below:
 To increase revenues 20000 or 5% in Year 2 and by 50000 or 10% by Year 3
 Achieve a profit margin of 23.2% in Year 2 and 50 % by Year 3
 Be the best online mart in all over Bangladesh

2. Mission Statement
To Provide all over Bangladesh organic fruits including banana and others that’s why people are got
fresh and organic fruits from home

3. Guiding principles
The Organic banana farm is committed to values such as excellence, passion, quality, integrity and
leadership which allow them to navigate challenges and provide for future opportunities. These core
beliefs start with their commitment to their products and their employees.
The Organic farm rewards excellence and cherishes loyalty. The farm will work with its employees to
build strong businesses and a secure future

CONFIDENTIAL Page 4
 4. Key to success
The Organic banana farm stands out from the competition. Below are their Keys to Success:

 Great Products – providing exemplary products at market prices – will make customers want to
return again and again
 Hire Quality Product – Pay employees rates similar to the larger chains with opportunities for
long term careers and opportunities for advancement with long term plans to open a second
facility
 Convert Customers to Connoisseurs – More over 80% eat people are take fruits regular for
their health censuses.

2 Business Description
The Organic banana farm is a online and manual service which provide all over Bangladesh any kinds of organic banana,
including Sagor,sabri,kobri, chini champa, agniswar. they will also provide wholesale product all over Bangladesh. the
most advantage factor is that in natural view in this area for suitable for farming banana and other organic fruits

2.1 Ownership
The Organic banana farm will be owned 100% by Tanzil Sakhawat khan. Mr. Tanzil a Undergraduate
Students of Ahsanullah University of Science & Technology in business administration. when he has
entring university as unergraduate student he wanted to be a little entreprenurer. so finally he wants start
little capital for running a organic mart

2.2 Legal Form

The organic farm will be formed as a online and manual shop wholly owned by Mr. Tanzil and assign
legal Trade License from local authority.

2.3 Start-up Summary

As banana plants are found in the tropics and require good composite soil, the farmland should be
properly irrigated with proper drainage system and organic fertilizer soil. Also, when the plants are
seasonal and produce a large bunch of fruits per plant, they also require shade plants, humidity and
rainfall to grow. So, it’s important to provide the plants their proper farming environment while you’re
in a commercial bananas farm..

2.4 Location and Facilities

The Organic Banana Farm will be located in Padma Riverside, Mousamandra (Beside Dhaka-Mawa
Express Highway) Louhajong, Munshigonj. The property is located in an excellent location. With an
easy 6 minute drive time to Mawa Express Highway. And 30 minutes From Gulisthan (Dhaka zero
point) & 2 minutes far from Padma Bridge.

CONFIDENTIAL Page 5
Location:

CONFIDENTIAL Page 6
1. Production Aspects:

 Production Basics of Banana

Life Cycle: 7-8 moths
Soil depth 1.5 meter
Spacing :
Soil pH: 5.0-6.5
Every 15-20 days
Water
requirement: Deep tube well cost
Shallow tube well cost
Area coverage
Cost of irrigation
Rainfall FAO: 1250-1900 mm
Temperature: 25-300 C

 Fertilizer:

Fertilizer Per Hole Quantity Application method

50% at land preparation
Cowdung/compost 15-20 Kg 505
in hole
50% in hole, 50% 1.5-2
TSP 250-400 g months
by broadcasting
50% 1.5-2.0 months after
MOP 500 g planting
505 after 2-2.5 months
25% 1.5-2 months after
planting,
Urea 500-650 g 50% after 2-2.5 months
25% before
flowering
Boron 12 x2 Kg acre
Zinc sulphate 24 x 2 Kg acre
1 acre= 850 holes

CONFIDENTIAL Page 7
 Temperament of Banana:

Banana plants like

o Bananas will grow in most soils, but thrive, best in a rich, well drained dark, fertile soils.
o Lots of mulch and organic matter.
o Lots of nitrogen and potassium
o Steady warmth, not too hot and not too cold climate
o Steady moisture, in the ground and in the air.
o The shelter of other bananas!
o They prefer an acid soil with a pH between 5.5 and 6.5.

Banana plants dislike

o Poorly drained soil
o Poorly aerated soil
o Nutrient deficient soil
o Strong winds exceeding 80 km/hr
o Extreme heat or cold
o Being hungry or thirsty
o Being alone and exposed
o The banana is not tolerant of salty soils

 Production Techniques:
Tissue Culture is a backward linkage project of Banana project. CIC Commercial Tissue culture
Laboratory, which comes under the Management of CIC Agri Businesses (Pvt.) Ltd is a state of
the art facility, produces over 2.5 million plants per annum. The Laboratory staffed by highly
skilled, experienced and trained expertise in the field ensure that the extended facility is fully
competent in producing a prodigious array of ornamental and fruit plants through micro
propagation.

The proposed facility could also be utilized for production of banana micro tubers. CIC
commercial Tissue culture laboratory has already developed a protocol to produce disease free
banana micro tuber

 Why Tissue Culture?

Tissue culture ‘is the propagation of a plant by using a plant part, single cell or group of Cells
in test tubes under very controlled and aseptic in vitro condition

Advantages:
o Higher rates of multiplication of healthy plants (disease and virus free).
o Minimum space required for multiplication of a large number of plants.
o Quality of planting materials (suckers) are of superior with high viability
o Round the year planting possible as seedlings are made available throughout the year
o Fast growing with uniformity of population compared to traditional method
o High yield potential

CONFIDENTIAL Page 8
 Tissue Culture Stages of Banana Production:

CONFIDENTIAL Page 9
3 Products & Services
1. Products/Service Descriptions
The Organic banana farm primarily planting many classification on banana like sagar, Sabri, kabri, chini
champa, Agniswar

2. Competitive Comparison:
The research methodology is based on unique farm in the area. The findings reveal some unique
competitors and they do also more competitive advantage in the market
 Dutch Farm House
Mousa, louhajong ,Munshigonj

3. Product/Service Sourcing
The Organic Banana Farm has negotiated supplier agreements with several local seeds and Fertilizer
wholesalers and also compost Fertilizer, and chemical in this area that have a reputation for quality and
reliability.
 Popular Seeds Provider
 Khans Supplier
 Decent compost Supplier
In the event that one of the aforementioned specialty suppliers cannot meet their needs, the following
national suppliers can both provide all of the food-service products that they require. In addition, the
following wholesalers will supply the café with general restaurant supplies
 Kulsum Traders
 LSR International

4. Inventory Management
N/A

5. Warehousing Fulfillment
N/A

6. Future Products/Service
This has long-term plans (5 years to 10 years) for enlargement the farm additional that the farm wants to
also cultivating organic fruits and vegetable like Onions, Cauliflower, Sweet Potatoes, Hot peppers,
Cucumbers, Pineapples, Sweet Corn, Cherry tomatoes, Cabbage.

CONFIDENTIAL Page 10
 Additional future services will include in-store sales for home purchase as well as an online
store and provide free home delivery.

The website will have an option to purchase prepaid gift card program but also reduce credit card
transaction charges and draw new customers to the business

CONFIDENTIAL Page 11
4 Market Analysis
"Organic food is good for health. But customers have no way of identifying genuine items, as almost all
organic food producers lack accreditation. Consumers cannot test products' purity on their own and there is no
comprehensive study on the issue," said Dr M Abu Sayeed, president of Doctors for Health and Environment,
Bangladesh.
Bangladesh has no rule that defines organic food. However, some campaigners for natural agriculture have been
working to promote centuries-old agricultural practices that require no chemicals.
To change the notion that expensive organic food is only for the elite, campaigners are prioritizing on saving
farmlands from toxic agriculture instead of achieving accreditation for organic produce that dominate the elitist
kitchen market.
They believe that popularization of natural agriculture among agrarian communities will increase fertility of the
soil and boost annual production of the crops, as well as lower the prices of organic food for all classes of
consumers.

Mawa ferry ghat is at the core of one of the most dynamic local markets in the Munshigonj area. It offers easy
access Dhaka City region’s amenities and, as part of the Narawanganj city metropolitan area. It is within the
most centrally located major market in the nation. N-8 Highway and southbengal train all pass through
Mawaghat, and no point in the keraniganj to Shimulia is more than 35 miles on highway. The Area maintains an
excellent arterial street network and plans to construct additional lane-miles as the area grows additional to
Padma Bridge. two airports planning to constuct on this area.Bangobondhu International Airport (BIA) is just
2.5 highway miles south of mawa ghat in Madaripur.

1) Industry Analysis
The organic food industry includes about 20,000 farm with combined annual revenue of about 10
million Taka (Prothom-alo,April-2020). Major companies include Fresh Organics Bangladesh,
Prolong Fruits, and Organic Agro-vat. The industry is concentrated: the top 45 companies generate
more than 55 percent of sales.

Competitive Landscape
Consumer taste and personal income drive demand. The profitability of individual companies depends
on the ability to secure prime locations, drive store traffic, and deliver high-quality products. Large
companies have advantages in purchasing, finance, and marketing.

1.1 Market Size

Bangladesh organic food industry includes about 20,000 farm with combined annual revenue of about
10 million Taka (Prothom-alo,April-2020). Major companies include Fresh Organics Bangladesh,
Prolong Fruits, and Organic Agro-vat. The industry is concentrated: the top 45 companies generate
more than 55 percent of sales.

CONFIDENTIAL Page 12
5 SWOT Analysis
The SWOT analysis examines the Farm’s strengths and weaknesses that need to be addressed. Further, this
section examines the opportunities presented Farm’s as well as potential threats

 Strength
Our strength as a commercial banana farm is the fact that we have healthy relationships with loads of
major players (agriculture merchants who deal in bananas) in the commercial farms industry; both
suppliers and buyers within and outside of the Bangladesh.

We have some of the latest commercial farming machines, tools and banana processing equipment that
will help us cultivate banana in commercial quantities with less stress. Aside from our relationship
(network) and equipment, we can confidently boast that we have some the most experienced hands in
Tallahassee – Munshigonj in our payroll.
 Low Investment
 The owner has little bit experience, in operating and starting new farm
 Seeds and Fertilizer more available
 Very Demand in market
 High growth

 Weakness
Our weakness could be that we are a new commercial banana farm in the Bangladesh, and perhaps the
fact that we decided to diversify our farming activities could count against us too. We are aware of this
and from our projection; we will overcome this weakness with time and turn it to a major advantage
for the business.
 Huge amount of Investment as a student it’s very difficult
 High risk on business
 Complexity
 Faces New Environment and new competitor

 Opportunities
The opportunities that are available to us cannot be quantified, we know that there are loads of
individuals who consume both organic and non – organic bananas in different forms both in the
Bangladesh and other parts of the world. We will ensure that we maximize the opportunities available
to commercial banana farmers.
 Low Investment High profit
 High Demand in Dhaka city

 Threats
Some of the threats and challenges that we are likely going to face when we start our own commercial
banana farm are global economic downturn that can impact negatively on household spending, bad
weather cum natural disasters (draughts, epidemics), unfavorable government policies and the arrival
of a competitor (a commercial farm that cultivates same crops) within same location.

There is hardly anything we can do as regards these threats and challenges other than to be optimistic
that things will continue to work for our good.

CONFIDENTIAL Page 13
6 Marketing Strategy & Positioning
With access to safe food being a huge concern, health-conscious mother Naznin Akhter of Dhaka's
Mohammadpur has no choice but to purchase fresh vegetables, fruits, milk, rice, fish and meat from a nearby
shop named Prakritik Krishi Bipanan Kendra, located at Salimullah Road.
"As far as I know, this shop sells chemical-free safe food items. I have been purchasing necessary items from
here for the last couple of years," said Naznin.
Five years ago, when a group of Chittagong University graduates launched Prakritik Krishi Bipanan Kendra, the
outlet offered only seven categories of naturally farmed agricultural produce and was open on only one day of
the week.
The shop now has more than 120 items for sale on offer and is open seven days a week from morning to late
evening to cater to their growing consumer base.
In 2004, Delowar Jahan and his peers – mostly students of the mass communication department of Chittagong
University – felt that their academic studies were too biased towards Western philosophy and so could barely
address issues related to Bangladesh's rural society, where they truly belonged.
To understand the communication practices of the people, Delowar and his associates chose to educate
themselves in the agrarian culture of Bangladeshi farmers. They were conscious of Bangladesh being an
agriculture-dependent country.

 Competitive Edge
The truth is that it is easier to find entrepreneurs flocking towards an industry that is known to
generate consistent income which is why there are more commercial farmers in the Bangladesh and of
course in most parts of the world.
Statistics has it that there were 500 farms in the Bangladesh covering an area of 2 million acres. This
goes to show that there are an appreciable number of farmers in the Bangladesh but that does not mean
that there is stiff competition in the industry.
As a matter of fact, entrepreneurs are encouraged by the government to embrace commercial farming.
This is so because part of the success of any nation is her ability to cultivate her own food and also
export foods to other nations of the world..

 Promotion and Advertising Strategy

Over and above, we have perfected our sale and marketing strategies first by networking with
agriculture merchants and companies that rely on bananas as their major raw materials. In
summary, Hankins Jordan® Banana Farms, Inc. will adopt the following strategies in
marketing our commercial banana farm produce;

 Introduce our business by sending introductory letters alongside our brochure to stake
holders in the agriculture industry, grocery stores, banana merchants, hotels and
restaurants and banana processing plants et al.
 Advertise our business in agriculture and food related magazines and websites
 List our commercial banana farms on yellow pages ads
 Attend related agriculture and food expos, seminars, and business fairs et al
 Leverage on the internet to promote our business
 Engage in direct marketing
 Encourage the use of Word of mouth marketing (referrals).

CONFIDENTIAL Page 14
 Website
The Organic Banana farm will have a simple website identifying its product corporate news
and others information. The website will also have a calendar of any upcoming events or sponsorships.
The site will also have links to their social media sites – such as Facebook, Twitter, and YouTube

 Marketing Programs

 Sales Strategy

Our sales and marketing team will be recruited based on their vast experience in the industry and they
will be trained on a regular basis so as to be well equipped to meet their targets and the overall goal of
the organization. We want to build a standard and world – class banana farm that will leverage on
word of mouth advertisement from satisfied clients (both individuals and businesses)

CONFIDENTIAL Page 15
7 Organization & Management
 Organizational Structure
The Organic Banana Farm is formed as an Sole proprietorship wholly owned by Tanzil Sakhawat

 Management Team
The Organic Banana Farm will be owned 100% by Owen by Tanzil. Mr. Tanzil a Undergraduate
Students of Ahsanullah University of Science & Technology in business administration. when he has
entring university as unergraduate student he wanted to be a little entreprenurer. so finally he wants
start little capital for running for The Organic Banana Farm.

The Organic Banana Farm relies on its POS (Point of Sale) system to generate daily accounting and
cost activity reports. Mr. Tanzil will supply these to an outside bookkeeper for preparation of annual
income taxes

 Personnel plan
There have 1 Manager,1 Nutritionist, 2 Supervisor to maintain 10-12 Full-time or part-time Workers.
The workers work on the field for growing maintain the whole farm

CONFIDENTIAL Page 16
8 Financial Plans
The financial plan will cover the following
 Required Cost of Start-Up
 Profit and Loss
 Cash Flow
 Balance Sheet
 Break Even

I. Cost of Start-Up
Following are the needed start-up costs associated with the beach café Cup:

Start-up Expenses
Fixed Costs
Preparing land, pits and planing 4,000.00৳
Bamboo fencing 5,000.00৳
Manure cost 4,000.00৳
Seedling cost 10,000.00৳
Spray tools 3,000.00৳
Website Development 10,000.00৳
Irrigations(Pump sets and othrs) 5,000.00৳
equipment 600.00৳
Total Fixed Costs 41,600.00৳
Average Monthly Costs
Urea 100G, Phosphorous 100G 500.00৳
Potasium 200.00৳
Labor cost per month 25,000.00৳
Total Average Monthly Costs 25,700.00৳
x Number of Months: 12.00৳
Total Monthly Costs 308,400.00৳
Total Startup Expenses 350,000.00৳

Start-up Assets
Owner Funding
Owner 1 Cash 200,000.00৳
Owner 2 Cash 0.00৳
Other
Total Owner Funding 200,000.00৳
Loans
Bank Loan 1 120,000.00৳
Bank Loan 2 20,000.00৳
Other 10,000.00৳
Total Loans 150,000.00৳
Other
Grant 1 0.00৳
Grant 2 0.00৳
Other
Total Other Funding 0.00৳
Total Start-up Assets 350,000.00৳

CONFIDENTIAL Page 17
 II. Sales Forecast

Product Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Sagar 6,500.00৳ 7,000.00৳ 7,000.00৳ 8,000.00৳ 8,500.00৳ 7,000.00৳ 7,000.00৳ 7,500.00৳ 8,500.00৳ 7,000.00৳ 6,500.00৳ 7,500.00৳
Sabri 2,500.00৳ 2,500.00৳ 2,500.00৳ 3,500.00৳ 3,500.00৳ 4,000.00৳ 4,500.00৳ 5,000.00৳ 5,000.00৳ 5,500.00৳ 5,000.00৳ 6,500.00৳
Kobri 6,500.00৳ 5,500.00৳ 6,000.00৳ 5,300.00৳ 7,550.00৳ 11,000.00৳ 11,500.00৳ 9,500.00৳ 7,550.00৳ 3,000.00৳ 7,620.00৳ 3,500.00৳
Chini champa 6,500.00৳ 3,400.00৳ 3,500.00৳ 2,450.00৳ 3,450.00৳ 3,000.00৳ 3,500.00৳ 2,500.00৳ 8,000.00৳ 8,000.00৳ 8,110.00৳ 5,070.00৳
Total 22,000.00৳ 18,400.00৳ 19,000.00৳ 19,250.00৳ 23,000.00৳ 25,000.00৳ 26,500.00৳ 24,500.00৳ 29,050.00৳ 23,500.00৳ 27,230.00৳ 22,570.00৳

CONFIDENTIAL Page 18
III. 3 Year Sales Forecast
[See the sales forecast worksheet in the companion Excel workbook]

Number of Sales Year 1 Year 2 Year 3

Sagar 3,500 3,300 4,500
Sabri 2,000 2,500 2,400
Kobri 3,000 2,800 3,000
Chini champa 2,500 2,600 3,000
Total 11,000 11,200 12,900

Unit Price Year 1 Year 2 Year 3

Sagar 30.00৳ 35.00৳ 40.00৳
Sabri 25.00৳ 30.00৳ 30.00৳
Kobri 25.00৳ 30.00৳ 35.00৳
Chini champa 20.00৳ 25.00৳ 25.00৳
Total 100.00৳ 120.00৳ 130.00৳

Unit Cost of Sales Year 1 Year 2 Year 3

Sagar 25.00৳ 25.00৳ 25.00৳
Sabri 20.00৳ 15.00৳ 20.00৳
Kobri 15.00৳ 25.00৳ 20.00৳
Chini champa 15.00৳ 20.00৳ 20.00৳
Total 75.00৳ 85.00৳ 85.00৳

Total Sales Year 1 Year 2 Year 3

Sagar 105,000.00৳ 115,500.00৳ 180,000.00৳
Sabri 50,000.00৳ 75,000.00৳ 72,000.00৳
Kobri 75,000.00৳ 84,000.00৳ 105,000.00৳
Chini champa 50,000.00৳ 65,000.00৳ 75,000.00৳
Total 280,000.00৳ 339,500.00৳ 432,000.00৳

Total Costs Year 1 Year 2 Year 3

Sagar 87,500.00৳ 82,500.00৳ 112,500.00৳
Sabri 40,000.00৳ 37,500.00৳ 48,000.00৳
Kobri 45,000.00৳ 70,000.00৳ 60,000.00৳
Chini champa 37,500.00৳ 52,000.00৳ 60,000.00৳
Total 210,000.00৳ 242,000.00৳ 280,500.00৳

TOTAL NET SALES Year 1 Year 2 Year 3

Sagar 17,500.00৳ 33,000.00৳ 67,500.00৳
Sabri 10,000.00৳ 37,500.00৳ 24,000.00৳
Kobri 30,000.00৳ 14,000.00৳ 45,000.00৳
Chini champa 12,500.00৳ 13,000.00৳ 15,000.00৳
Total 70,000.00৳ 97,500.00৳ 151,500.00৳

CONFIDENTIAL Page 19
CONFIDENTIAL Page 20
 IV. Profit and loss

INCOME year 01 % of OI year 02 % of OI year 03 % of OI

Operating Income
Sagar 17,500.00৳ 25.0% 33,000.00৳ 33.8% 67,500.00৳ 44.6%
Sabri 10,000.00৳ 14.3% 37,500.00৳ 38.5% 24,000.00৳ 15.8%
Kobri 30,000.00৳ 42.9% 14,000.00৳ 14.4% 45,000.00৳ 29.7%
Chini champa 12,500.00৳ 17.9% 13,000.00৳ 13.3% 15,000.00৳ 9.9%
Total Operating Income (OI) 70,000.00৳ 100.0% 97,500.00৳ 100.0% 151,500.00৳ 100.0%
Non-Operating Income
Interest Income
Rental Income
Gifts Received 5,000.00৳
Donations
Total Non-Operating Income - ৳ 5,000.00৳ - ৳
Total INCOME 70,000.00৳ 100.0% 102,500.00৳ 105.1% 151,500.00৳ 100.0%
EXPENSES
Operating Expenses
Accounting and Legal 5,000.00৳ 7.1% 25,000.00৳ 25.6% -
Advertising 15,000.00৳ 21.4% - 30,000.00৳ 19.8%
Depreciation - - 5,000.00৳ 3.3%
Dues and Subscriptions - - -
Insurance - - -
Interest Expense - - -
Maintenance and Repairs - - 5,000.00৳ 3.3%
Office Supplies 9,000.00৳ 12.9% 12,000.00৳ 12.3% 15,000.00৳ 9.9%
Payroll Expenses - - -
Postage - - -
Rent 5,000.00৳ 7.1% 10,000.00৳ 10.3% 15,000.00৳ 9.9%
Research and Development - - -
Salaries and Wages - - -
Taxes and Licenses 25,000.00৳ 35.7% - -
Telephone 3,000.00৳ 4.3% 5,000.00৳ 5.1% 12,000.00৳ 7.9%
Travel - - -
Utilities - - -
Web Hosting and Domains - 15,000.00৳ 15.4% -
Total Operating Expenses 62,000.00৳ 88.6% 67,000.00৳ 68.7% 82,000.00৳ 54.1%
Non-Recurring Expenses
Furniture, Equipment & Software - - -
Gifts Given - - -
Total Non-Recurring Expenses - ৳ - - ৳ - - ৳ -
Total EXPENSES 62,000.00৳ 88.6% 67,000.00৳ 68.7% 82,000.00৳ 54.1%
Net Income Before Taxes 8,000.00৳ 35,500.00৳ 69,500.00৳
Income Tax Expense
NET INCOME 8,000.00৳ 35,500.00৳ 69,500.00৳

CONFIDENTIAL Page 21
V. Balance sheet
Assets year 02 year 01
Current Assets
Cash 90,000.00৳
Accounts receivable
Inventory 13,000.00৳
Prepaid expenses
Short-term investments 2,000.00৳
Total current assets 105,000.00৳ $0
Fixed (Long-Term) Assets
Long-term investments 120,000.00৳
Property, plant, and equipment 130,000.00৳
(Less accumulated depreciation) - 5,000.00৳
Intangible assets - ৳
Total fixed assets 245,000.00৳ $0
Other Assets
Deferred income tax
Other
Total Other Assets - ৳ $0
Total Assets 350,000.00৳ $0

Liabilities and Owner's Equity

Current Liabilities
Accounts payable 20,000.00৳
Short-term loans 10,000.00৳
Income taxes payable - ৳
Accrued salaries and wages
Unearned revenue
Current portion of long-term debt
Total current liabilities 30,000.00৳ $0
Long-Term Liabilities
Long-term debt 120,000.00৳
Deferred income tax
Total long-term liabilities 120,000.00৳ $0
Owner's Equity
Owner's investment 200,000.00৳
Retained earnings - ৳
Total owner's equity 200,000.00৳ $0
Total Liabilities and Owner's Equity 350,000.00৳ $0
{42}
Common Financial Ratios
Debt Ratio (Total Liabilities / Total Assets) 0.43
Current Ratio (Current Assets / Current Liabilities) 3.50
Working Capital (Current Assets - Current Liabilities) 75,000 -
Assets-to-Equity Ratio (Total Assets / Owner's Equity) 1.75
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 0.75

CONFIDENTIAL Page 22
VI. Business Budget

INCOME Actual Budget Difference

Operating Income
Sagar 17,500.00৳ 25,000.00৳ -$7,500
Sabri 10,000.00৳ 25,000.00৳ -$15,000
Kobri 30,000.00৳ 20,000.00৳ $10,000
Chini champa 12,500.00৳ 25,000.00৳ -$12,500
Total Operating Income $70,000 95,000.00৳ -$25,000
Non-Operating Income
Interest Income $0
Rental Income $0
Gifts Received $0
Donations $0
Total Non-Operating Income $0 - ৳ $0
Total INCOME $70,000 95,000.00৳ -$25,000
EXPENSES
Operating Expenses
Accounting and Legal 5,000.00৳ 5,000.00৳ $0
Advertising 15,000.00৳ 20,000.00৳ -$5,000
Depreciation 5,000.00৳ -$5,000
Dues and Subscriptions $0
Insurance $0
Interest Expense $0
Maintenance and Repairs $0
Office Supplies 9,000.00৳ 5,000.00৳ $4,000
Payroll Expenses $0
Postage $0
Rent 5,000.00৳ 6,000.00৳ -$1,000
Research and Development $0
Salaries and Wages $0
Taxes and Licenses 25,000.00৳ 20,000.00৳ $5,000
Telephone 3,000.00৳ 5,000.00৳ -$2,000
Travel $0
Utilities $0
Web Hosting and Domains $0
Total Operating Expenses 62,000.00৳ 66,000.00৳ -$4,000
Non-Recurring Expenses
Furniture, Equipment and Software $0
Gifts Given $0
Total Non-Recurring Expenses - ৳ - ৳ $0
Total EXPENSES 62,000.00৳ 66,000.00৳ -$4,000
Net Income Before Taxes 8,000.00৳ 29,000.00৳ -$21,000
Income Tax Expense $0
NET INCOME 8,000.00৳ 29,000.00৳ -$21,000

CONFIDENTIAL Page 23
VII. Break-Even Analysis
Selling Price (per unit) 100.00৳

FIXED COSTS
Preparing land, pits and planing 4,000.00৳
Bamboo fencing 5,000.00৳
Manure cost 4,000.00৳
Seedling cost 10,000.00৳
Spray tools 3,000.00৳
Website Development 10,000.00৳
Irrigations(Pump sets and othrs) 5,000.00৳
equipment 600.00৳
- ৳
- ৳
Total Fixed Costs 41,600.00৳

VARIABLE COSTS Per Unit

Variable Costs based on dollar amount per unit
Cost of Goods Sold 75.00৳
Direct Labor
Overhead
Other (specify)
Total 75.00৳

Variable Costs based on percentage per unit

Commissions 5.00%
Other (specify)
Total 0

Total Variable Cost per Unit 80.00৳

Contribution Margin per Unit 20.00৳
Contribution Margin Ratio 20.00%

Break-Even Point
Break-Even Units 2,080 units
Break-Even Sales 208,000.00৳

CONFIDENTIAL Page 24