ENT300

FUNDAMENTALS OF ENTREPRENEURSHIP

BUSINESS PLAN

H.I.D.A CAFÉ
PREPARED BY
NO. NAME UITM ID NO GROUP CODE
1. MUHAMMAD HAFIZ BIN AMAN 2020868764 PEE1114A1

2. MUHAMMAD AMSYAR BIN ABAS 2019259812 PEM1105B2

3. AHMAD IMRAN BIN ASSAYA 2020868116 PEE1114A1

4. DAHLIA FATEHA BINTI AZIZI 2020868348 PEE1114A1

PREPARED FOR
LECTURER’S : PUAN SHAIRA ISMAIL
NAME
SEMESTER : OCTOBER 2021 – FEBRUARY 2022
SUBMISSION : 18th FEBRUARY 2022
DATE

1
 TABLE OF CONTENTS PAGE

EXECUTIVE SUMMARY 11

1.0 INTRODUCTION:
1.1 Purpose of Business Plan 12-13
1.1.1 Company Logo and Objective

1.2 Business Details 14-15

1.2.1 Vision and Mission
1.2.2 Organization Chart

1.3 Business Partner Background 16-19

2.0 ADMINISTRATION PLAN 20-27

2.1 Business Vision
2.2 Business Mission
2.3 Business Objectives
2.4 Organization Chart
2.5 Administration Personnel
2.5.1 List of administration personnel
2.5.2 List of tasks and responsibilities of administration personnel
2.5.3 Schedule of remuneration
2.6 List of Equipment
2.7 List of Office Furniture and Fittings
2.8 Administrative Budget
2.9 Compensation and benefits

3.0 MARKETING PLAN 28-37

3.1 Marketing Objectives
3.2 Product or Service Description
3.3 Target Market
3.4 Market Trend and Size
3.5 H.I.D.A Strength and Weakness
3.6 Competitors Strengths and Weakness
3.7 Market Share
3.8 Sales Forecast
3.9 Marketing Strategy
3.9.1 Products

2
 3.9.2 Pricing Marketing
3.9.3 Promotion Strategy
3.10 Marketing Personnel
3.10.1 List of Furniture and Fittings
3.11 Marketing Budget

4.0 OPERATION PLAN 38-50

4.1 Operation Objectives
4.2 Activity Planning
4.3 Operation Layout
4.4 Capacity Planning
4.5 Material Planning
4.5.1 Bill of Material
4.5.2 Raw Material Planning
4.6 Machines and Equipment Planning
4.7 Overheads Requirement
4.8 Location
4.9 Business and Operation hours
4.10 License, permits, and registration required
4.11 Operation Budget
4.12 Implementation Schedule

5.0 FINANCIAL PLAN 51-54

5.1 Financial Objectives
5.2 Project Implementation Cost and Source of Finance
5.3 Loan Amortization Repayment Schedule
5.4 Non-current Assets Depreciation Schedule
5.5 Pro Forma Income Statement
5.6 Pro Forma Balance Sheet

6.0 BUSINESS MODEL CANVAS (BMC) 55

7.0 CONCLUSION 56

APPENDICES 57-60

3
 FACULTY OF BUSINESS AND MANAGEMENT
UNIVERSITI TEKNOLOGI MARA, MALAYSIA

BUSINESS PLAN
GROUP REPORT
RUBRICS (40%)

ENT300 Fundamentals of Entrepreneurship

Business name : H.I.D.A Café

Lecturer : PUAN SHAIRA ISMAIL

Students should be able to demonstrate entrepreneurial skills in preparing a business plan (CLO3-A3)

No. Student’s Name: Student’s ID Group Weighted Marks Obtained

Code
(40%)
1. MUHAMMAD HAFIZ BIN AMAN 2020868764 PEE1114A1

2. MUHAMMAD AMSYAR BIN ABAS 2019259812 PEM1105B2

3. AHMAD IMRAN BIN ASSAYA 2020868116 PEE1114A1

4. DAHLIA FATEHA BINTI AZIZI 2020868348 PEE1114A1

4
BUSINESS PLAN - GROUP REPORT RUBRICS (40%)
ENT300 Fundamentals of Entrepreneurship
Marks Poor Moderate Satisfac tor y Good Excellent Weighted Marks
Criteri a
Allocate d Obtai n e d (%)
Preliminary Materials: 1 mark 2 marks 3 marks 4 marks 5 marks

Cover Page & Table of 5

Poor presentation on
contents
5 the preliminary
Executive summary
materials.
0 - 2 marks
Introduc tio n : Many key elements
10
Business Description are not highlighted
Satisfactory Good presentation on Excellent presentation
Moderate presentation on
presentation on the the preliminary materials. on the preliminary
the preliminary materials
preliminary materials. materials.
3 - 4 marks 5 - 6 marks 7 - 8 marks 9 – 10 marks
Few key elements are Fairly highlight key Good in highlighting Key elements are
highlighted elements key elements excellently highlighted.

0 - 2 marks 3 - 4 marks 5 - 6marks 7 - 8 marks 9 - 10 marks

Purpose of the Excellent in
Owner Description Purpose of the Purpose of the Good in highlighting
10 business plan is highlighting the
business plan is not business plan is the purpose of the
moderately purpose of the
highlighted fairly highlighted business plan
highlighted business plan
0 - 2 marks 3 - 4 marks 5 - 6 marks 7 – 8 marks 9 - 10 marks
Poor presentation Excellent presentation
Moderate Satisfactory Good presentation on
Administration Plan 10 on business on business
presentation on presentation on business background
background background
business background business background
0 - 2 marks 3 - 4 marks 5 - 6 marks 7 - 8 marks 9 – 10 marks
Satisfactory
Poor presentation Moderate Excellent presentation
Marketing Plan 10 presentation on Good presentation on
on partners presentation on on partners
partners background partners background
background partners background background
0 - 2 marks 3 - 4 marks 5 -6 marks 7 - 8 marks 9 - 10 marks
Operation Plan Many key elements Few key elements are Fairly highlight key Good in highlighting Key elements are
10
are not highlighted highlighted elements key elements excellently highlighted.
0 - 2 marks 3 - 4 marks 5 - 6 marks 7 - 8 marks 9 - 10 marks
Financial Plan Key elements are
10 Many key elements Few key elements are Fairly highlight key Good in highlighting
excellently highlighted
are not highlighted highlighted elements key elements
0 - 4 marks 4 - 8 marks 9 - 12 marks 13 - 16 marks 17 - 20 marks
Business Model Canvas Key elements are
20
Many key elements Few key elements are Fairly highlight key Good in highlighting
(BMC) are not highlighted excellently highlighted
highlighted elements key elements

1 mark 2 marks 3 marks 4 marks 5 marks

Conclusion Poor conclusion Good conclusio n by Excellent conclusion
5 Moderate Satisfactory
considering all the
and analysis conclusion conclusion by considering all the
perspectives analysis analysis perspectives
and analysis and analysis
perspectives
perspectives perspectives

5
 Marks Poor Moderate Satisfac tor y Good Excellent Weighted Marks
Criteri a
Allocate d Obtai n e d (%)
1 mark 2 marks 3 marks 4 marks 5 marks

References & Appendices 5 Moderate Satisfactory

Poor appendices Good appendices Excellent appendices
appendices appendices

Total: 100
Comment:

6
 BMC PITCHING RUBRIC (40%)
GROUP
Poor Fair Good Excellent
Criteria (1-2) (3-4) (5-6) (7-8) Marks

Introduction Not interesting & audience is Less interesting & audience is Interesting introduction & Very interesting introduction
not addressed moderately addressed audience is well addressed & excellent in addressing
audience
BMC Elements Does not seem to understand Shows a good understanding Shows a good understanding of Shows a full understanding of
BMC well. of parts of BMC elements. all BMC elements. all BMC elements.

The quality of presentation is The quality of presentation is The quality of presentation is The quality of presentation is
Presentation not very good. good. extremely good excellent

Elocution Mumbles, incorrectly Low voice, incorrectly Clear voice, pronounces most Clear voice; correct, precise
(Fluency & pronounces terms, and speaks pronounces terms. Slightly words correctly. Fluent and voice pronunciation of terms. Fluent
Clarity) too softly. Not fluent and fluent and voice quite is slightly easier to be heard. and voice is easily
voice not clear. difficult to be heard clearly. heard.
Time is not appropriately use Time is not appropriately use Time is appropriately used & Able to complete pitching
Time
& do not seem at all prepared & clear that rehearsal was completely prepared. within time frame and seem
Management &
to present. lacking. prepared.
Preparedness

TOTAL MARKS (40 MARKS)

* Only 1 student will represent the group for the pitching – Max of 5 minutes pitching only on Business Model Canvas (BMC)

7
H.I.D.A CAFE
Diploma in Electrical Engineering
Universiti Teknologi MARA (UiTM)
Permatang Pauh
PULAU PINANG
_____________________________________________________________________
18th February 2022

Madam Shaira
Lecturer of Fundamental of Entrepreneurship (ENT300)
Faculty of Business and Management
UiTM Pulau Pinang

Dear Madam,
SUBMISSION OF THE BUSINESS PLAN

With reference to the matter above, our group would like to submit our business plan for your kind evaluation and
further action. With regard of opening our new company that provide foodservice located in 27, Lorong Pauh Jaya
1/1, Taman Pauh Jaya, 13700, Perai, 13500, Permatang Pauh, Pulau Pinang. Our company’s name is H.I.D.A CAFE.
Our business is a partnership set up with the following business partners and addresses:

Partners:
1. MUHAMMAD HAFIZ BIN AMAN (2020868764)
2. MUHAMMAD AMSYAR BIN ABAS (2019259812)
3. AHMAD IMRAN BIN ASSAYA (2020868116)
4. DAHLIA FATEHA BINTI AZIZI (2020868348)

Business address:
27, Lorong Pauh Jaya 1/1, Taman Pauh Jaya, 13700, Perai, 13500, Permatang Pauh, Pulau Pinang

We have tried our very best to prepare this business plan in according to the subject requirements. This working
paper is our group efforts and all experience gained are valuable lessons for the entire group members.

We hope that our business plan will satisfy your requirement for this subject (ENT 300). We also hope that our
business plan can provide some benefits to the other people as a reference material for the future.

8
Sincerely,

Hafiz Amsyar
_______________________ _______________________
MUHAMMAD HAFIZ BIN AMAN MUHAMMAD AMSYAR BIN ABAS
Administrative Manager Marketing Manager

Imran Dahlia
__________________________ ___________________________
AHMAD IMRAN BIN ASSAYA DAHLIA FATEHA BINTI AZIZI
Operations Manager Financial Manager

9
EXECUTIVE SUMMARY

H.I.D.A is a company that focuses on food service. We open a western café named H.I.D.A café
that located at Permatang Pauh, Pulau Pinang. The name H.I.D.A cafe is taken from the first letter of each
business partner's name. Our café tried to be one of the unique cafés in which we do not only serve western
food, but we also included some Malay food and create a Malay set on the menu so that a customer can
enjoy two types of food. On top of that, we also tried to create a vibe that suits Malay and western cuisine.

Our business is run by four main workers are the administrative manager that also holds the position
of general manager, the marketing manager, the operation manager, and lastly financial manager. All of us
hold a big role in the company to make sure our business grows bigger and stays long in the foodservice
industry. In order to make that successful we try our best to fulfill our vision and mission and made our
café one of the best cafés.

To attract some customers, we will provide special offers in the first month of our opening. Other
than that, we will also try to set a special offer for those who come on their birthday or give a special offer
on a particularly special day. In addition, as our vision is to provide a special service for customers and
workers with special needs, we try will try our best to fulfill our vision so that those who are in special
need can dine in or work peacefully in our café. We try to open the minds of the community that we should
treat people in special need in a good way.

On top of that, our café is also located in an area that is easy to search since there are also a few
restaurants and a hotel near our café. H.I.D.A café also puts a suitable price for each menu where customers
can feel like eating expensive and quality food at an affordable price. We will try to satisfy customers by
serving high-quality food from high-quality ingredients. Our café also hires an educated chef with years
of experience. Besides other than just cleaning our café every day we also sanitize our café every day given
the current situation where the world is hit by Covid-19.

We hope that our café is well-known by the community because of the good service and quality
food that we produce for the customer. We also believe that the sale will increase from time to time and
we will be able to open another branch in a few year after starting this business.

10
INTRODUCTION

1.1 PURPOSE OF BUSINESS PLAN

A business plan was prepared with a certain purpose. It is a written document that describes the
purposed business to be undertaken comprehensively. It is also known as a project paper, working paper,
business proposal, or prospectus. Below are the identified main purposes of the business plan:
1. To study and evaluate the feasibility of the business.
2. The business plan can help us to know and have an image of the business that we want to make
and apply it to become a business for other people.
3. As guidelines for the day-to-day management of the business.
4. Business plan gives brief guidelines related to business marketing, operation, administrative, and
financial. Besides, it gives guidelines about the daily operation of the business to the employees
to ensure that all the activities go smoothly and are signed with the organization’s goals and
objectives in long-term success in the industry.
5. To convince shareholders.
6. Besides, our purpose of preparing a business plan is to convince the shareholders to invest in our
business.
7. As a reference to expanding the business in the future.
8. The proposed business plan can be used as a reference to expanding the business in the future.
Other than that, it can be revised to improve the business development.

11
1.1.1 COMPANY LOGO

Objective.
- Creating a conducive environment to encourage customers to visit this cafe.
- Prioritize customers in providing efficient, accurate, transparent, and effective services on an
ongoing basis.
- Ensuring employees are competent and committed to performing their duties and responsibilities.

12
1.2 BUSINESS DETAILS

Name of the Company H.I.D.A. WESTERN CAFE

Address 27, Lorong Pauh Jaya 1/1, Taman Pauh Jaya,

13700 Perai, 13500 Permatang Pauh Penang.
Email H.I.D.A.western.cafe@gmail.com

Tel. Number 04-645 4324

Form of Business Partnership Enterprise

Main activity Serving food and beverage

Date of registration 3rd January 2022

Number of registration

Name of Bank Bank Islam Malaysia Berhad

Bank Account Number 041247764836

1.2.1 VISION AND MISSIONS

Vision.
- Provide the best food and service to meet customer satisfaction.
- Provide a reasonable price according to the customer’s ability.
- Provide a special service for customers or workers with special need.

Mission.
- Become the best food seller and service provider company in the future.
- Producing viable franchise entrepreneurs who can compete with large, branded companies.

13
1.2.2 ORGANIZATION CHART

ADMIN MANAGER
MUHAMMAD HAFIZ
BIN AMAN

MARKETING OPERATION MANAGER FINANCIAL MANAGER

MANAGER AHMAD IMRAN BIN DAHLIA FATEHA
MUHAMMAD AMSYAR ASSAYA BINTI AZIZI
BIN ABAS

CHEF

CASHIER

WAITER

CLEANER

14
1.3 BUSINESS PARTNER BACKGROUND

ADMIN MANAGER

NAME MUHAMMAD HAFIZ BIN AMAN

DATE OF BIRTH 19 SEPTEMBER 2002

AGE 20 YEARS OLD

ADDRESS LOT 88, BUKIT INDAH, BANDAR

DARULAMAN, 06000 JITRA, KEDAH
EMAIL ADRESS muhammadhafizaman@gmail.com

CONTACT NUMBER 011-2411 9288

ACADEMIC QUALIFICATION SPM

COURSE DIPLOMA IN ELECTRICAL

ENGINEERING (ELECTRONIC)
STATUS SINGLE

SKILLS • SUPERVISING
• ORGANIZATIONAL SKILLS
• LEADERSHIP
• COMMUNICATION EXPERIENCES
SKILLS

JOB EXPERIENCE SELLING BUNDLE

ROLE IN BUSINESS As an administrative manager, she needs to

ensure a clear and
adequate framework for the relationship
between the organization and the personnel.

15
 MARKETING MANAGER

NAME MUHAMMAD AMSYAR BIN ABAS

DATE OF BIRTH 10 AUGUST 2001

AGE 21 YEARS OLD

ADDRESS K 52 B KEPAYANG FAIR PARK, 31400,

PERAK
EMAIL ADDRESS mlnjsyarz@gmail.com

CONTACT NUMBER 018-212 4801

ACADEMIC QUALIFICATION SPM

COURSE DIPLOMA IN MECHANICAL

ENGINEERING
STATUS SINGLE

SKILLS •ANALYTICAL SKILLS

•PROBLEM-SOLVING
•PREVIOUS BUSINESS
EXPERIENCE SKILLS
• CREATIVITY
• CRITICAL-THINKING SKILLS
JOB EXPERIENCE OLDTOWN WHITE COFEE WAITER’S

ROLE IN BUSINESS As a Marketing Manager, the main role in this

position is to collect information from the
public and current events insufficient and
reliable form to ensure that our services meet
their needs. More importantly, marketing is an
efficient way of communicating the excellent
service we offer.

16
 OPERATION MANAGER

NAME AHMAD IMRAN BIN ASSAYA

DATE OF BIRTH 4 JUNE 2002

AGE 20 YEARS OLD

ADDRESS LOT 3901 KAMPUNG BATU HAMPAR,

36800 KAMPUNG GAJAH, PERAK
EMAIL ADRESS Imranpro.ai@gmail.com

CONTACT NUMBER 011-6136 0246

ACADEMIC QUALIFICATION SPM

COURSE DIPLOMA IN ELECTRICAL

ENGINEERING (POWER)
STATUS SINGLE

SKILLS •ANALYTICAL SKILLS

•PROBLEM-SOLVING
•PREVIOUS BUSINESS
EXPERIENCE SKILLS
• CREATIVITY
• CRITICAL-THINKING SKILLS
JOB EXPERIENCE CATERER

ROLE IN BUSINESS He needs to be aware of customer needs as an

operating manager. She must also know what
customers need to do and
fight to draw attention to them and persuade
them to do business with us. Learn about the
fundamental aspects of direct marketing, from
time spent to the upgrading of the sales
conversion rate and
form business relations with new customers.

17
 FINANCIAL MANAGER

NAME DAHLIA FATEHA BINTI AZIZI

DATE OF BIRTH 22 SEPTEMBER 2002

AGE 20 YEARS OLD

ADDRESS LOT 6002, JALAN SIANTAN B, BATU 14

1/2, BLOK SC, KG SG SERDANG, 42200,
KLANG, SELANGOR
EMAIL ADRESS dhliafteha@gmail.com

CONTACT NUMBER 011-2074 2275

ACADEMIC QUALIFICATION SPM

COURSE DIPLOMA IN ELECTRICAL

ENGINEERING (ELECTRONIC)
STATUS SINGLE SIA

SKILLS •FINANCIAL REPORTING

•PROBLEM-SOLVING SKILLS
•COMMUNICATION
EXPERIENCES SKILLS
JOB EXPERIENCE CANTEEN ASSISTANT

ROLE IN BUSINESS The main job in this post, as a financial

manager, is to document everything about the
company's finances. This job also requires
high experience in financial assessment and
decision-making. More importantly, with
this ability, we can keep our business
financially better predicted for the future.

18
 ADMINISTRATION PLAN

2.1 Business Vision

• Become the best food seller and service provider company in the future.
• Producing viable franchise entrepreneurs who can compete with large branded companies.

2.2 Business Mission

• Provide the best food and service to meet customer satisfaction.
• Provide a reasonable price according to the customer's ability.

2.3 Business Objectives

• Creating a conducive environment to encourage customers to visit this cafe.
• Prioritize customers in providing efficient, accurate, transparent, and effective services on an
ongoing basis.
• Ensuring employees are competent and committed to performing their duties and responsibilities.

2.4 Organization chart

Muhammad Hafiz Bin

Aman

Administration Manager

Dahlia Fateha Binti Azizi Ahmad Imran Bin Muhamad Amsyar Bin
Assaya Abas
Financial Manager
Operation Manager Marketing Manager

Staff

19
2.5 Administration personnel

2.5.1 List of administration personnel

Position Number of Staff

Administration Manager 1
Financial Manager 1
Operation Manager 1
Marketing Manager 1
Staff 4
Total 8

2.5.2 List of tasks and responsibilities of administration personnel

Position Main Tasks

Marketing Manager
The marketing manager's job is to keep an eye on the marketing
department, which is in charge of the company's marketing. All of
this includes finding new clients and designing a marketing strategy
that is in line with the company's overall strategy.

Financial Manager
The financial manager is in charge of the company's finances, which
includes all financial reports, investing operations, and developing
long-term financing strategies. He is in charge of counseling the
company's senior manager on how to maximize profits.

Operation Manager
The quality of goods produced is the responsibility of the Operation
Manager to monitor. It is his responsibility to ensure that the service
runs well and that the products are delivered on time, as planned.

Administration Manager Support operations by supervising employees who plan, organize, and
implement administrative systems.
Staff The staff duties are as a cleaner, cashier and waiter of the café depend
on the duty that been directed by Operation Manager.

20
2.5.3 Schedule of remuneration

Position Salary (RM) EPF(4%) SOCSO Total(RM)

(RM) (1.75%)
(RM)
Marketing Manager 2,500 100 43.75 2,643.75
Operation Manager 2,500 100 43.75 2,643.75
Financial Manager 2,500 100 43.75 2,643.75
Administration Manager 2,500 100 43.75 2,643.75
Operation Staff(4 Person) 1,200 48 21 1,269×(4)=5,076
TOTAL 15,651

2.6 List of Office Equipment

Item Quantity Price/per Unit Total

(RM) (RM)
A4 paper 20 15 300
Refill printer ink 5 45 225
Pen 5 dozen 7 35
Puncher 2 3.50 7
Stapler 2 3.50 7
Staples 20 rolls 5 100
Punch card paper 10 10 100
Ring files 5 3.50 17.50
Marker 2 dozen 7 14
Scissor 3 2 6
Ruler 1 dozen 5 5
Stamp 3 10 30
Sellotape 1 dozen 3.50 3.50
Glue 3 2.50 7.50
Calculator 3 50 150
TOTAL 1,007.50

2.7 List of Office Furnitures and Fittings

Item Quantity Price/per Unit Total

(RM) (RM)
Chair 4 80 320
Office table 4 150 600
Meeting table 1 200 200
First Aid Box 1 35 70
Multi-purpose cabinet 1 250 250
Computer 2 1500 3000
Broom set 2 5 10
Duster 2 5 10
Whiteboard 1 35 35
Dustbin 2 7 14
Paper Tray 3 20 60
Fire Extinguisher 2 120 240
Air conditioner 2 1000 2000
Multi-function printer/fax 1 300 300
Telephone 1 150 150
TOTAL 7,259

21
2.8 Administrative Budget

22
2.9 COMPENSATION AND BENEFITS
➢ Employment Act 1955
Employment law in Malaysia is generally governed by the Employment Act 1955
(“Employment Act”). The Employment Act sets out certain minimum benefits that are
afforded to applicable employees. For applicable employees – any clause in an employment
contract that purports to offer less favourable benefits than those set out in the Employment
Act, shall be void and replaced with the minimum benefits in the Employment Act.
The protection under the Employment Act only applies to these categories of employees:

• Employees whose monthly salary does not exceed RM2,000

• Employees who are engaged in manual labour, regardless of salary

• Employees engaged in the operation or maintenance of mechanically propelled
vehicle

• Employees who supervise or oversees other employees engaged in manual labour

• Employees engaged in any capacity on a vessel (subject to certain other conditions)

1). Rest day

Every employee shall be allowed in each week a rest day of one whole day as may. be
determined from time to time by the employer.

2). Holidays
Every employee shall be entitled to a paid holiday at his ordinary rate of pay on ten gazetted
public holidays in any one calendar year, four of which shall be--
(a) the National Day;
(b) the Birthday of the Yang di-Pertuan Agong;
(c) the Birthday of the Ruler or the Yang di-Pertua Negeri, as the case may be, of the State in
which the employee wholly or mainly works under his contract of service, or the Federal
Territory Day, if the employee wholly or mainly works in the Federal Territory; and
(d) the Workers' Day:
Provided that if any of the said ten gazetted public holidays falls on a rest day the working
day following immediately thereafter shall be a paid holiday in substitution therefor

3). Annual leave

An employee shall be entitled to paid annual leave of--

23
(a) eight days for every twelve months of continuous service with the same employer if he
has been employed by that employer for a period of less than two years;
(b) twelve days for every twelve months of continuous service with the same employer if he
has been employed by that employer for a period of two years or more but less than five
years; and
(c) sixteen days for every twelve months of continuous service with the same employer if he
has been employed by that employer for a period of five years or more, and if he has n ot
completed twelve months of continuous service with the same employer during the year in
which his contract of service terminates, his entitlement to paid annual leave shall be in direct
proportion to the number of completed months of service:

4). Sick leave

An employee shall, after examination at the expense of the employer --
(a) by a registered medical practitioner duly appointed by the employer; or
(b) if no such medical practitioner is appointed or, if having regard to the nature or
circumstances of the illness, the services of the medical practitioner so appointed are not
obtainable within a reasonable time or distance, by any other registered medical practitioner
or by a medical officer,
be entitled to paid sick leave, --
(aa) where no hospitalisation is necessary, --
(i) of fourteen days in the aggregate in each calendar year if the employee has been employed
for less than two years;
(ii) of eighteen days in the aggregate in each calendar year if the employee has been
employed for two years or more but less than five years;
(iii) of twenty-two days in the aggregate in each calendar year if the employee has been
employed for five years or more; or
(bb) of sixty days in the aggregate in each calendar year if hospitalisation is necessary, as
may be certified by such registered medical practitioner or medical officer:
Provided that the total number of days of paid sick leave in a calendar year which an
employee is entitled to under this section shall be sixty days in the aggregate;
An employee shall also be entitled to paid sick leave under paragraphs (aa) and (bb) of
subsection (1) after examination by a dental surgeon as defined in the Dental Act 1971:

24
5). Maternity leave
Every female employee shall be entitled to maternity leave for a period of not less than sixty
consecutive days.
A female employee shall not be entitled to any maternity allowance if at the time of her
confinement she has five or more surviving children.

6). Overtime
For any overtime work carried out in excess of the normal hours of work, the employee shall
be paid at a rate not less than one and half times his hourly rate of pay irrespective of the
basis on which his rate of pay is fixed. In this section "overtime" means the number of hours
of work carried out in excess of the normal hours of work per day. Provided that if any work
is carried out after the spread over period of ten hours, the whole period beginning from the
time that the said spread over period ends up to the time that the employee ceases work for
the day shall be deemed to be overtime.

Any other terms and conditions are:-

1). Paternity Leave

Male employees are eligible to 2 working days leave for the birth of their own child up to 5
surviving child.

2). Marriage Leave

Employees are entitled for 5 days leave for first legal marriage per employment.

3). Compassionate Leave

Every employee is entitled for 3 consecutive working days on the death of their immediate
family member.

4). Bonus
The bonus will be granted to employees at a rate of 30 % of the monthly salaries depends on
the company’s performance.

25
5). The Annual Increment
Employees will be paid with an annual increment based on the individual performance at a
rate of 5% to 30% per annum. Those who fail to achieve the performance standard will not
be granted with an annual increment.

➢ Social Security Organization (SOCSO)

The main function of SOCSO is to provide social security protection to employees and their
dependants through the Employment Injury Scheme and the Invalidity Scheme. The
Employment Injury Scheme provides protection to employees against occupational injuries
including occupational diseases and commuting accidents. The Invalidity Scheme provides
24-hour protection to employees against invalidity or death due to any cause outside working
hours and not related to employment. Both schemes provide cash benefits to employees and
their dependants in the event of unforeseen incidents, in addition to providing medical
treatment, physical rehabilitation or vocational training. SOCSO also conducts implements
accident prevention activities through occupational safety and health awareness programmes
among employees and employers. The rate of contribution is 1.25% per month from the
insured salary option. Monthly contribution is subject to the ceiling of the insured wage of
RM4,000.00 per month.

➢ Employer Provident Fund (EPF)

As an employer, the responsibilities include paying EPF contributions in respect of any
person engaged to work under a Contract of Service or Apprenticeship. Subject to the
provisions of section 52, every employee and every employer of a person who is an employee
within the meaning of this Act shall be liable to pay monthly contributions on the amount of
wages at the rate respectively set out in the Third Schedule (Section 43(1), EPF Act 1991).

26
 MARKETING PLAN

3.1 Marketing Objectives:-

• To increase company profits by 15% on an annual basis

• To develop an awareness of the business existence by 15% per year
• To increase new customers by 10% yearly who will turn into long-term customers.
• To realize the growth percentage by 15% by the year 2023

3.2 Product or Service Description:-

H.I.D.A Western Café

The H.I.D.A café will have a wide range of high-quality food services, allowing us to provide
a significant service to the customers. Our basic idea in product selection is to select lines that
will provide our consumers with consistent quality, competitive prices, and product
satisfaction. This café serves popular and unique western menus such as chicken chop, lamb
chop, chicken grill fried rice, etc. These menus will be available at the HIDA café with high-
quality and delicious meals at a competitive price.
Not only are our products essential to us but also our customer services. In addition to the
delivery of our entire services, we will provide the following vital service elements to our
customers such as:

27
 • Ideas to give our customers significant foodservice through menu development,
peaceful environment, affordable price list, and much more.
• Distribute a monthly newsletter featuring the latest western trends, new kitchen
equipment, promotional ideas, new creative recipes, and upcoming events.
• Routine equipment maintenance and training.

3.3 Target Market:

Total Population of 2020 = 1,783,000 (Pulau Pinang)

• 1,783,000 x 2 x 3% (increase in the population) = 1,889,980 (because the data was in the
year of 2020, 2 years difference, as now is 2022)

The target Market is Teenagers and Adults.

• 20-29 years – 287,407 (Teenagers)

• 30-39 years – 328,300 (Adults)

Teenagers

287,407 X 3% X 2 years (because the data was in the year of 2020, 2 years difference, as now
is 2022)

= 68,977 + 287,407 = 356,384

Adults

328,300 X 3% X 2 years

= 78,792+ 328,300 = 407,092

Total Target Market = Teenagers + Adults

356,384 + 407,092 = 763,476 (population)

28
3.4 Market Trend and Market Size:-

Market Trend:

A market trend is anything that alters the market in which our company operates. In the market
trend analysis, there are several trends relevant to our organization. Consider a brand new
restaurant. The market trends in food industries, changes to customer needs, and delightful
trends are likely important trends to analyze. Other market trends that may be important or
influential to our business include changes in the market demographics and economy. The food
and beverage industry's future technologies in comparison to what today's consumers expect:

I. High-quality flexitarian food

II. More robust quality management and traceability processes
III. Functional food
IV. Sustainable practices and mindset
V. Waste reduction

Predicting the food and beverage industry's future is difficult, especially after a turbulent 2020
that flipped the business upside down. However, there are a few major takeaways from the last
year that will likely have an impact in 2021 and beyond. With 85 percent of consumers
reporting that COVID-19 has caused them to modify their eating habits, knowing the top 7
food industry trends for 2021 is critical for food businesses and food scientists alike.

29
Market Size:

Market Segment Target Market Potential Purchase Total Potential Purchase

(RM) Monthly (RM)

Geographic/ 763,476 x RM RM 16,223,865 RM 16,223,865 x 5%

Psychographic 21.25 = RM 811, 193

= RM 16,223,856
TOTAL RM 811,193

Table of Market Size

Market Segment Population Target Market (%) Target Market

Geographic/ 14,188,800 3 763,476

Psychographic

Table of Market Size in RM

Market size per year = RM 811,193 x 12 months

= RM 9,734,316 (per year)

30
3.5 H.I.D.A Strength and Weakness

H.I.D.A Western Café STRENGTH WEAKNESS

✓ Halal certificate  Lack of knowledge

✓ Affordable prices in business
especially for  We are new to
business in the
teenagers and
industry.
students  Low networking
✓ Good quality

3.6 Competitors Strength and Weakness

COMPETITORS STRENGTH WEAKNESS

CAB Western Food ✓ Have a depth  Not

knowledge in business affordable for
in this teenagers and
industry students
✓ Major holder of  Charge GST
market share
Yaw’s Roast & Grill ✓ Well-known  Non-halal
business in certificate
this industry  Charge GST
✓ Have a
comfortable
environment for their
workers.
Daddy’s Farm Western ✓ Have quite affordable  Not enough parking
Cuisine meals spots
 Charge GST
✓ Well-known business in
this industry

31
3.7 Market Share

Market share before the entrance of H.I.D.A café:

Competitions Percentage of Market Estimated Income per

Share (%) Month (RM)

CAB Western Food 40 RM324,477

Yaw’s Roast & Grill 30 RM243,358

Daddy’s Farm Western 30 RM243,358

Cuisine
TOTAL 100 RM811,193

Market share after the entrance of H.I.D.A café:

Competitions Percentage of Market Share Estimated Income per

(%) Month (RM)

CAB Western Food 37 RM300,141

Yaw’s Roast & Grill 29 RM235,246

Daddy’s Farm Western 29 RM235,246

Cuisine
H.I.D.A Western Cafe 5 RM40,560

TOTAL 100 RM811,193

32
3.8 Sale Forecast

SALES PROJECTION (RM)

Month 1 50,000

Month 2 50,000

Month 3 50,000

Month 4 50,000

Month 5 50,000

Month 6 50,000

Month 7 50,000

Month 8 50,000

Month 9 50,000

Month 10 50,000

Month 11 50,000

Month 12 50,000

Total Year 1 600,000

Total Year 2 720,000

Total Year 3 936,000

INCREASE IN WORKING CAPITAL (%)

Year 2 20%

Year 3 30%

33
3.9 Marketing Strategy:

3.9.1 Products
• Satisfying and delighting the target market requires careful meal menus and
• Branded products have distinct identities that set them apart from competitors, and they
are easily marketed and promoted.
• Consumers can also choose a product based on the brand's guaranteed qualities, such
as taste, healthy, and ingredient origin.

3.9.2 Pricing Marketing

• A product's pricing is the amount of money customers are charged for a certain
purchase. Because it is the only aspect of the marketing mix that generates revenue, an
entrepreneur must understand the importance of appropriately pricing a product.
• Cost-based pricing is determined by adding a usual mark-up to the total cost of the
product or service. The targeted profit from the goods and services is the mark -up.
• The pricing methods used by our organization are based on "cost-based pricing," which
is the most fundamental and extensively used pricing strategy.

3.9.3 Promotion Strategy

The population of our target market and market share have influenced the promotion strategies
we've used thus far. These strategies are used to get the word out about our products and
services to attract the target market. Marketing is typically thought of as a creative field that
includes ad distribution, sales promotion, and public relations. It's also engaged in predicting
the future needs and aspirations of customers, which is usually done through market research.
H.I.D.A cafe gives us new ideas for selling and promoting our products to customers.

I. Using signboard to promote our product

II. Using social media platforms to advertise our product:

1) Facebook
2) Instagram
3) WhatsApp
4) Twitter

III. Advertising our product through a website

34
 3.10 Marketing Personel:

3.10.1 List of Furniture and Fittings

Item Quantity Price/Unit (RM) Total Cost (RM)

Office desk 3 380 1,140

Office chair 6 70 420

Diner table 15 160 2.400

Kitchen 5 1250 6,250

Air conditioner 5 2000 10,000

Lamp 40 30 1,200

TOTAL 21,410

35
3.11 Marketing Budget

36
 OPERATION PLAN

4.1 Operations Objectives

The operation plan is one section that is included in the business plan. This is the process of
marshaling resources through the transformation process to produce output. The operations process
has three main components. There are business input, transformation system, and output.
Operations managers work to improve the working environment and are responsible for ensuring
that effective methods are put into place so that the employment runs to its maximum productivity.
The manager should have strong leadership and excellent problem-solving skills along with good
communication skills to achieve teamwork, energy, and creativity. The main aim of the business is
to maintain and make the best effort to gain more customers as well serve the quality of our dessert
and drink to customers.
To accomplish one business is depending on the level of how efficient organizing operates. The
objective target should be achieved as per plan. Therefore, it is very important to have strategies
proper. Panama Café & Dessert have a few strategies to achieve goals that are:
o To maximize profit and minimize the cost of production.
o Get customer satisfaction towards our meals and desserts.
o To ensure the business run smoothly and does not have any shortage.

37
4.2 Activity planning

Flowchart

38
4.3 Operation layout

39
 4.4 Capacity Planning

Total workdays per month 26 days per week

Daily customers target 30 – 40 customers per day

Average per customer spend RM27.00

Average sales forecast monthly RM 50,000.00

Amount of output per month 𝑅𝑀 50,000

= 1,852 𝑝𝑎𝑐𝑘𝑠
𝑅𝑀 27

Amount output to be produced per day 1,852 𝑝𝑎𝑐𝑘𝑠

= 71 𝑝𝑎𝑐𝑘𝑠 𝑝𝑒𝑟 𝑑𝑎𝑦
26 𝑑𝑎𝑦𝑠

40
 4.5 Material planning

4.5.1 Bill of Material

• To produce a set of the menu (chicken chop), the bill material is as follows

Product no. Description Specification Quantity

001 Chicken chicken breast 1
002 Fries - 10-15 pcs
003 Salad - 2 pcs
004 Carrot - Minced 15g
005 Cabbage - Minced 25g
006 Water starch Strawberry flavor 1
007 Ice cube - 1 cup

The budget cost of a set of menus = RM9

4.5.2 Raw Materials Planning

No. Material Quantity Cost/unit/ Total cost
kg (RM)
(RM)

Weekly Monthly
Expenses Expenses

1. Chicken 60 kg 9.30 558.00

2. Fish 40 kg 27 1 080.00

3. Meat 50 kg 40 2 000.00

4. Sugar 100 kg 4 400.00

5. Salt 10 kg 2 20.00

6. Black pepper 3 kg 32 96.00

7. White pepper 3 kg 40 120.00

8. Onions 15 kg 5 50.00

9. Ginger 3 kg 16 48.00
10. Garlic 5 kg 12 60.00

11. Syrup 15 L 20 300.00

12. Ice cube 30 kg 0.66 19.80

13. Spices 10 kg 75 750.00

14. Cooking oil 10 kg 7 70.00

15. White rice 30 kg 7 210.00

16. Flour 3 kg 2.70 8.10

41
17. Fries 5 unit 9.86 49.30

18. Spring fries 3 unit 11 33.00

19. Nuggets 6 unit 13 78.00

20. Sausages 6 unit 8 48.00

21. Salad 4 unit 6 24.00

22. Spaghetti 10 unit 3 30.00

23. Macaroni 7 unit 4 28.00

24. Tomato 4 kg 8 32.00

25. Egg 2 trays 12 24.00

26. Bread 3 unit 4 12.00

27. Water starch 8 unit 9 72.00

28. Fresh milk 3 unit 8.50 25.50

29. Condensed milk 4 unit 3.20 12.80

30. Liquid milk 3 unit 2.80 8.40

31. Mixed fruit 12kg 9 108.00

32. Cabbage 7kg 5 35.00

33. Carrot 7kg 8 56.00

34. Mayonnaise 5 pcs 7 35.00

35. Chilli sauce 4 bottle 8 32.00

36. Tomato sauce 2 bottle 8 16.00

37. Black paper sauce 2 bottle 10 20.00

Total (RM) 1,090.90 5,478

Total per month (RM) (1,090.9 x 4.3) +5,478 = 10,168.87

42
4.6 Machines and equipment planning

No. Machines/ Quantity Safety stock Total item Cost/unit Total cost
equipment requirement (RM) (RM)

1. Table 6 2 9 240 2160.00

(2
personations)
2. Table 3 1 4 320 1280.00
l (4 people)
3. Chair 24 8 32 45 1440.00

4. Plate (big) 40 10 50 12 600.00

5. Plate (Small) 30 10 40 5 200.00

6. Bowl 20 5 25 7 275.00

7. Mug 20 5 25 3 75.00

8. Drinking glass 50 15 65 3 195.00

9. Straw 4pack 5packs 9packs 6/pack 54.00

l (50pcs/pack) (50pcs/pack) (50pcs/packs)
10. Spoon 40 10 50 1.20 60.00

11. Fork 40 10 50 1.20 60.00

12. Ladle 4 2 6 5 30.00

13. Spatula 5 3 8 5 40.00

14. Pot 3 - 3 87 261.00

15. Wok hay 2 - 2 82 164.00

16. Pan 2 - 2 65 130.00

17. Rubber glove 3packs 2packs 5packs 18/pack 90.00

(20pcs/pack) (20pcs/pack) (20pcs/pack)
18. Chopping 3 1 4 38 152.00
board
19. Ice cream 2 1 3 20 60.00
l scoop
20. Can opener 2 1 3 7 21.00

21. Container 3 1 3 4 12.00

22. Stainless steel 1 1 2 240 480.00

knives set

43
23. Chest freezer 2 - 2 1400 2800.00
l
24. Cashier 1 - 1 450 450.00
machine
25. Electronic 1 1 2 70 140.00
scale
26. Blender 2 1 3 80 240.00

27. Chiller 1 - 1 1200 1200.00

28. Gas tank 2 - 2 26 52.00

29. Gas stove 2 - 2 200 400.00

Total RM13 121.00

44
4.7 Overheads Requirement

Category Name Monthly expense

(RM)

Utilities Water 200.00

Electric 300.00

Wi-Fi 120.00
Maintenance Kitchen

Wiring 700.00

Equipment
Insurance Bakery 300.00

Safety 400.00
Other Staff 180.00 x 5
allowance
Total (RM) 2 360.00
Total per year 2 920 x 12
(RM) = 35 040.00

45
4.8 Location

4.9 Business and operation hours

Day Time

Saturday - Thursday 12.00 p.m. – 10.00 p.m.

Friday Closed

46
4.10 License, permits, and regulations required

Business Registration
• Every business company in Malaysia must be registered with the Companies Commission of
Malaysia (CCM) to acknowledge its existence. It also will make the people/customer put trust
within the business since it has been legally registered

Business license
• Every business must have business licenses before starting it according to
the rules and regulations. The agencies for business licenses are Local
Authority from their current location. The regulations and rules are different
based on where the business is located.

HALAL Certification
• HALAL Certification is the most important for business specifically to the
Muslims. HALAL Certification is a standard that is given to entrepreneurs
who handle business that involves food & drinks, cosmetics, and many more.
The entrepreneur can get this certification from Jakim Kemajuan Islam
Malaysia (JAKIM) and many more.

Food Premise Registration

• Food premise must be registered to Food Premise Registration with Ministry
of Health Malaysia. For this registration, there are no fees charged.

Signboard License
• All signboards for every business must be registered to the Local Authority before
the business started. The fees are according to the local authorities.

BeSS (“Bersih, Selamat, dan Sihat”) Recognition

• BeSS recognition is a recognition given to food entrepreneurs to promote
their food premises are safe and provide healthy food. The registration
must be done with the Ministry of Health Malaysia.

47
4.11 Operation Budget

48
4.12 Implementation Schedule
Activities Deadline Duration
Incorporation of the business March – April 2022 2 month

Application for permits and license May – July 2022 3 month

Searching for business premises June – July 2022 2 month
Procurement of machines and raw August – September 2022 2 month
material
Recruitment of staff October 2022 1 month
Opening November 2022

49
 FINANCIAL PLAN
5.1 Financial Objectives
• To identify and propose the relevant sources of finance

• To keep track of the size of investment

• To ensure that the initial capital is sufficient

• To ensure that the debt is restructured at minimal level

• To analyze the probability of success and failure every year

5.2 Project Implementation Cost & Source of Finance

50
5.3 Loan amortization repayment schedule

5.4 Non-current assets depreciation schedule

51
5.5 Pro Forma Income Statement

52
5.6 Pro Forma Balance Sheet

53
BUSINESS MODEL CANVAS (BMC)

H.I.D.A Western Cafe

Key Partners Key Activities
-Internet service
providers
-Good and raw material
providers
-Utility service provider
-Packaging manufacturers
-Hardware and software
providers
Value Propositions Customer Relationships Customer Segments
-Ensure the quality of -Affordable prices -Aware of special needs -Local people
ingredients that have been -Variety of food and for elder customer -University students
used drink -Responsive to an issues -Office workers
-Great customer service -Weekly offer -Feedback forms -Car and motorcycle club
-Fast delivery -Easily accessible -Recognize personal
-Free Wi-Fi location customer
-Relevant ads -Relaxing place -Personal contact
-Clean environment

Key Resources Channels

-Qualified employees -Online ads
-Good management -Banners
-Café location -Flyer
-Café staff -Café website
-Payment type
-Furniture

Cost Structure Revenue Streams

-Marketing cost -Delivery cost
-Good and raw cost -Food selling
-Staff salary -Direct sale of products to customers
-Uniform cost
-Kitchen equipment
-Furniture
-Utility cost

Page | 54
CONCLUSION

In conclusion, by opening this business, we can attract people by giving them an

experience where they can in a café that provides two vibes at the same time. Even though
there are several restaurants around our café, we will try our best to give the best services to
compete with the other company. With our unique vibes and special treatment to the customer,
we believe that in two or three more years our café will become popular among the community
in the area.
By seeing how thing goes by, we know that asking for feedback will help us to improve
our food and service. We also learned by adding a limited menu in a limited time will increase
the number of customers. So, in the future, we will use this strategy and add a limited menu in
a particular season like in Ramadhan or when celebrating the new year.
We also learned how to manage our financial budget and will plan it well from time to
time. This business plan gives us a new experience in managing a big amount of many for our
company. This whole new experience surely helps us to grow our company and we may come
up with a new business in the future.
Lastly, we hope that our business will last long in the foodservice industry. From the
experience we gain, we hope that we can open a new business of food service such as doing a
lunch box business that can provide people a ready-made meal for those who have a busy
schedule or don’t really have time for lunch.

Page | 55
APPENDICES

PARTNERSHIP AGREEMENT

This Partnership Agreement is made on 23rd January 2022 between MUHAMMAD HAFIZ
BIN AMAN, MUHAMMAD AMSYAR BIN ABAS, AHMAD IMRAN BIN ASSAYA and
DAHLIA FATEHA BINTI AZIZI.

1. Name and Business

The parties hereby form a partnership under the name of H.I.D.A CAFE to produce foodservice
.The location of the business shall be at 27, Lorong Pauh Jaya 1/1, Taman Pauh Jaya, 13700,
Perai, 13500, Permatang Pauh, Pulau Pinang

2. Term

The partnership shall begin on 23rd January 2022 and shall continue until every partners
agreed to terminate this partnership agreement.

3. Capital

The capital of the partnership shall be contributed in cash by the partners as follows:

o A separate capital account shall be maintained for each partner.

o Neither partner shall withdraw any part of their capital account.
o Upon the demand of either partner, the capital accounts of the partners shall be
maintained at all times in the proportions in which the partners share in the
profits and losses of the partnership.The capital contribution to the partnership
is stated as follows:

Name Position Capital Percentage

Contribution Contribution
(RM) (%)
MUHAMMAD HAFIZ Administration RM22,525.50 25%
BIN AMAN Manager
MUHAMMMAD Marketing RM22,525.50 25%
AMSYAR BIN ABAS Manager
AHMAD IMRAN BIN Operation RM22,525.50 25%
ASSAYA Manager
DAHLIA FATEHA BINTI Financial Manager RM22,525.50 25%
AZIZI
TOTAL RM 90,102 100%

Page | 56
 4. Profit and Loss

The net profit of the partnership shall be divided equally between the partners and the net losses
shall be borne equally by them. A separate income account shall be maintained for each partner.
Partnership profits and losses shall be charged or credited to the separate income account of
each partner. If a partner has no credit balance in their income account, losses shall be charged
to their capital account.

5. Salaries and Withdrawals

Partners shall receive any salary for services rendered to the partnership. Each partner may,
from time to time, withdraw the credit balance in their income account.

6. Interest

No interest shall be paid on the initial contributions to the capital of the partnership or on any
subsequent contributions of capital.

7. Management Duties and Restrictions

The partners shall have equal rights in the management of the partnership business, and each
partner shall devote their entire time to the conduct of the business. Without the consent of the
other partner neither partner shall on behalf of the partnership borrow or lend money, or make,
deliver, or accept any commercial paper, or execute any mortgage, security agreement, bond,
or lease, or purchase or contract to purchase, or sell or contract to sell any property for or of
the partnership other than the type of property bought and sold in the regular course of its
business.

8. Banking

All funds of the partnership shall be deposited in its name in such checking account or accounts
as shall be designated by the partners. All withdrawals therefrom are to be made upon checks
signed by either partner.

9. Books

The partnership books shall be maintained at the principal office of the partnership, and each
partner shall at all times have access to the books. The books shall be kept on a fiscal year
basis, and shall be closed and balanced at the end of each fiscal year. An audit shall be made
as of the closing date.

10. Voluntary Termination

Page | 57
The partnership may be dissolved at any time by agreement of the partners, in which event the
partners shall proceed with reasonable promptness to liquidate the business of the partnership.

11. Death

Upon the death of either partner, the surviving partner shall have the right either to purchase
the interest of the decedent in the partnership or to terminate and liquidate the partnership
business.

12. Arbitration

Any controversy or claim arising out of or relating to this Agreement, or the breach hereof,
shall be settled by arbitration in accordance with the rules. In witness whereof the parties have
signed this Agreement.

Executed this on 1st January 2022 in “Seberang Jaya, Pulau Pinang”, each partner agreed and
signed this agreement to show their commitment to this partnership.

Hafiz
__________________________
(MARKETING MANAGER)
MUHAMMAD HAFIZ BIN AMAN
020919021313

Amsyar
_________________________
(OPERATIONS MANAGER)
MUHAMMAD AMSYAR BIN ABAS
010810081375

Imran
________________________
(ADMINISTRATION MANAGER)
AHMAD IMRAN BIN ASSAYA
020604081453

Page | 58
Dahlia
_________________________
(FINANCIAL MANAGER)
DAHLIA FATEHA BINTI AZIZI
IC NO

Witnessed by:

____________________________
PUAN SHAIRA ISMAIL

Page | 59