Heaven Driven Business Plan | 1

Executive Summary

“Heaven Driven” is a newly established small business,

primarily involve in providing condoms through a variety of flavors
which are suitable for men especially teenagers who enjoy
satisfying sex lives while concerning their safety. The range of our
condoms includes a kaleidoscope of colors, textures, sizes and
tastes in which customers can select the ones that perfect fit with
their love-lifestyles.

Our products will be first launched in convenient stores,

supermarkets, and other retail stores in Bangkok which can be
found easily and close to our target customers. The company also
plans to expand the business in other provinces in Thailand such as
Chiang Mai, Chonburi, Phuket and etc.

Furthermore, our company intends to devote a strong support

to the ‘Poktoong’ campaign which is sponsored by Ministry of Public
Health. Since we hope that our contribution can help the country in
reducing the rising number of Thai people who are living with
HIV/AIDS and preventing them from such life-threatening condition as
well.

“Heaven Driven” will engage in a subcontract with a

manufacturing enterprise to assist the company in supplying
condoms. We mainly focus on generating ideas of product design,
conducting marketing researches, and modifying products to meet
customers’ wants.

Our special product is the “Extra Sensitive” which will be

introduced to the customers as the thinnest condoms in our latex
range while still providing the same high level of reassurance and
protection.

We expect our business to have a total initial investment of

approximately 2 million baht with a payback period of
approximately 2 years. Heaven Driven will generate net profit
margin about 8.7% on average over five years with return on
 Heaven Driven Business Plan | 2

investment approximately 50.8% and return on equity

approximately 62% over five years.

Heaven Driven requires quite a large amount of investment

and due to the fact that the business involves with the
manufacturing process, raw material is a very important resource in
the operation. Besides, marketing efforts would be another driving
factor to generate company’s revenue.

Company Profile

Heaven Driven Company Limited is a newly funky condom

brand which has broken the old design to deliver a new range of
condoms packed with cool and funky fun. The company's core
business is providing, marketing and developing high quality male
condoms that satisfy our customers.

The brand represents superior products as a result of

advanced manufacturing technology implemented a wide range of
technical skills overseas. Our high-quality brand, "Heaven Driven"
promises "You can trust Heaven Driven products."

We stand behind our products with a complete 100% money-

back guarantee. The distributions can be accessed easily. In
addition, we are ready to deliver our products within 24 hrs, after
our customers place an order. The shipping, packaging and billing
is totally confidential. That is to say we have a duty to fully satisfy
our customers, stockholders, employees, our associated companies,
and their families throughout our business. We absolutely promise
the involving parties progress as a company in order to guarantee
their satisfaction. We would like to tell the world that we are
extremely proud of the compliments as well as complain on our
products and services.

There are competitions in this industry in Thailand. Whoever

are the competitors, we will do our best effort to achieve customer
satisfaction and support for our "Heaven Driven" products.

Vision
 Heaven Driven Business Plan | 3

• To be the leader of the sex supporting company by serving

the unlimited happiness and especially perfect security that
have done by new type of condoms and other products in
Thailand.

Mission
• Promising to provide the new type of condoms that focus on
Thai people sense and support with Thai taste.
• Ensuring all customers that our products can protect any
types of diseases which can be infected through sex for 100 %
absolutely.
• Attempting to support people in society to concern about
having secured sex.

Goal
• To encourage Heaven driven to be a well-known superior sex
products within 2 years.

Product Design
• Overall
Since Heaven Driven is providing condoms, our products
will look unique, perfect, and, colorful but enduring and
comfortable to fit as well. In addition, our different flared
shapes make them easier to put on and more natural and
sensitive when they use our condoms.
• Decoration
• Our condoms will be extra thin with varying sizes,
lengths, and widths which give a "closer" fit.
• Also adding some eye-catching features that make the
products look attractive and stimulate customers to
purchase.
• Together with the containers which are colorful and
provide the methods of using condoms.

Open Hours
• Heaven Driven Company Limited Head Office hours is
8:30am – 6:00pm.
• Our shops will operate 24 hours.
 Heaven Driven Business Plan | 4

• For the operation hours of those agents like convenience

stores, supermarket, and other retail stores are subjected on
their normal time basis.

Marketing Plan

Marketing Objectives

• To introduce and launch our products in Bangkok within 2010.

• To distribute our products to other provinces in Thailand
concentrating in tourist destinations such as, Chiang Mai,
Chonburi, and Phuket in 2012.

Marketing Mix

Product: As Heaven Driven brand condoms being made from

premium quality, it helps reduce the risk
of pregnancy and sexual diseases. Our
brand provides wide range of condom
design, an advanced material so strong,
durable, silky soft condom and condom
with lube for a
natural
experience. Also, it
can be made much thinner with special
 Heaven Driven Business Plan | 5

flavors such as mint, aloe, green tea, orange, chocolate candy,

liquor and etc. Our brand condoms are designed various size; XL,
L, M and free size.
Price: “Heaven Driven” prices on condoms are really indifferent
compared to other places. The price for a box of three ordinary
condoms is approximately 30 Baht, The price for a box of three
condoms with flavors is approximately 40 Baht. The price vary
depend on size, design and lube.
Place: The location of our head office is on 19th floor, 23
Sukhumvit 63, Klongton Nua, Wattana, Bangkok 10110, Thailand
and our store is right there next to the building which will be near
our main target markets with a plus of the convenience in
transportation as we are also near the Ekamai BTS Station. Our
products can also be found in many Thai drug stores, small
retailers and online stores.
Promotion: The difference between the price on the box of three
and the box of one dozen equals for a 25% discount. When
purchased in a package of two dozen, the price drops more than
40%. For Valentine campaign, we give “buy one box get one
free” to increase use of condoms and help to lower infection
rates (HIV).

Target Market Segmentation

The market can be segmented into major and minor target

groups which are;
Major target market:
- Male and Female
- 15 – 50 years olds
- Middle to high income
- Health Centre and Hospital
- Food and Drug Administration
Minor target market:
- Customers who prefer to have safe sex
- Sexually active teenagers
- Night club people
- Nightlife travelers
 Heaven Driven Business Plan | 6

Competition Profile (SWOT Analysis and Fives Force

Analysis)

SWOT Analysis
S – Strength
• Innovation in product features and quality
• Availability of raw materials
• High product safety
• Almost essential for sexual activity
• Available in many sizes, colors, and flavor to attract more
consumers
• Increasing awareness and increasing of sales
• Using condom to avoid HIV
W – Weakness
• The company is the new comer in the industry. Therefore, it
affects the company image and credit.
• Unable to advertise directly
• Surrogate advertisement for condom
• Social, culture, and traditional hindrances
• Not 100% completely guarantee on pregnancy control
• Easy for duplication in product designs
O – Opportunities
• Rapidly advancing technology makes manufacturing more
efficient, less costly and more effort can be placed on
distribution
• There is an increase in number of persons who enjoy the night
life.
• People concern more about their health and safety.
• Many shops are available for condom to be one of their
products.
• The Ministry of Public Health supports and encourages more
on “Poktoong” campaign. This means they encourage people
with use condom.
T – Threat
• Lots of competitors in the market.
• Society – the Roman Catholic Church generally opposes
condom usage.
• Masturbation and the using of sex toys
• Trade barriers – government restriction on advertising
 Heaven Driven Business Plan | 7

• Limitation of brand loyalty

Fives Force Analysis

Bargaining power of Substitute products

suppliers <Low> <Low>
Rivalry
<Medium>
Bargaining power of
Threats of new
buyers <High> entrance <High>

1. Bargaining power of suppliers <Low>

• In Thailand, there are quite a few manufacturers
who are engaged in producing condom that we can hire them
to produce our products. Nevertheless, it is necessary for us
to control the quality of the products to meet our required
standards and most of those manufacturers have the
guarantee standard. Thus, we can choose among them to be
our successive manufacturer or in this case our supplier.
2. Bargaining power of buyers <High>
• The switching cost is really low due to the fact
that consumers mostly do not really care which brand of
condom they are using. Therefore, we can carefully predict
that the brand loyalty is quite low. Furthermore, they tend to
switch the brand of condom easily, depending on such factors
like, price and accessibility.
3. Rivalry <Medium>
• There are quite a few competitors that already
exist in the industry of condom market. Beside, the cost of
entry into this business is relatively low. Potentially, this event
will also attract new comers to enter into this market, as well.
4. Substitute products <Low>
• Even though there are a few ways to be used in
order to have the birth control; for example, birth control pill,
counting days, etc. None of them can prevent you from
venereal disease, like condom. Hence, there is no product
that can substitute condom totally.
5. Threats of new entrance <High>
 Heaven Driven Business Plan | 8

• In order to enter into the industry of condom business, you do

not need much of capital or the initial investment so the cost
of entry is quite low. Also, in Thailand, there is no law or
regulation that prohibits the investment in this business.
Consequently, there is relatively low barrier of entry into this
type of business.

Market Strategy

Advertising Method
We are offering free product samples in the advertising
method in the beginning stage of launching our products. In
addition, we select the “World Aids Day” and other related events as
the appropriate times for introducing our products and showing our
dedicated supports for the “Poktoong” campaign as well. Since, we
are hoping that these events would definitely give us an opportunity
to attract people and probably make our target market aware of our
products. Consequently, they may be interested in purchasing
condoms.

The next step is to place advertisement in newspaper,

magazine, spot radio, and through guideline websites since we also
have our own website for customers to search for information of the
products if they are interested. Moreover, after-sales services are
available such as online live chat for the customers to comment of
the product quality and online guidelines regarding sex and condom
usage. In addition, the product will be joined with the physician
prescription (Dr).

We are also planning to distribute our products to other

provinces as well; the same advertising method would also be used
at the opening stage of the expansion of the products.
 Heaven Driven Business Plan | 9

Timetable for Promotional Campaigns (January, 2010 –

January, 2011)

Month
Ta
Person Responsible Ja Fe Ma Ap Ma Ju Ju Au Se Oc No De Ja
sk
n b r r y n l g p t v c n
Field Trip for major
1 dealers
(January 18-22)
Grand Opening
2
(February 14)
Offering free product
samples
3
(February 14: Valentine's
Day)
Placing advertisement
4 through various sources
Offering free product
samples
5
(April 10-18: Songkran
Festival)
Sponsoring TV
6 programmes
(Channel [V] Thailand)
Launching 'Gimme More'
7
(May 1)
Discount promotion for
8 package purchasing
(June 1-30)
University Road Show:
'Sexual and Reproductive
9 Health Education
Program'
(July 19-30)
Launching 'Break The Ice'
10
(August 1)
Offering free product
samples
11 (August 12, Ministry of
Public Health and AIDS
Thai Organization)
Sponsoring TV
12 programmes
(MTV Thailand)
Offering free product
samples
13
(October 30-November 5:
Loy Krathong Festival)
Launching 'Radar'
14
(November 1)
Offering free product
samples
15 (December 24-January 2:
Christmas Eve & New
Year Festival)
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Rewarding customers as
16 the celebration for the
first anniversary

E-Commerce

For online marketing, customers can visit our website by

clicking banner ads in many popular websites such as Sanook.com,
MThai.com, Facebook.com, and etc. or entering the website directly
at www.heavendriven.com. The website will be providing the
company background, our products, promotions, location, shop
online, live chat, and contact us.

• Company Background: shows the background of

Heaven Driven Company Limited.
• Our products: provides both names and prices of
all products that are currently launching in the market.
• Promotions: shows all promotions of our company
to potential customers.
• Location: shows the clear map and address of our
head office and our store.
• Shop Online: allow customers to place the orders
via our websites.
• Live Chat: offers after-sales services of answering
customers’ enquiries and allows them to give
comments.
• Contact us: will provide for visitors to make some
comments or to ask some questions about our product.

As we know that the color of Heaven is “White”. So we will

use blue and white as main colors for the website. The cool color
tones (blue, white) on our website not only can create relaxing
feeling to the site visitors but also means suggests sky (simple life,
paradise), clearness, stability, restfulness, and pureness.
 H e a v e n D r i v e n B u s i n e s s P l a n | 11

Management Plan

Organization Chart

Management Summary

1. Management Role

• Strategic planning and managing the resources of the

company as a whole.
 H e a v e n D r i v e n B u s i n e s s P l a n | 12

• Also responsible for the operation of distribution with

the assistant of General Manager.

2. Marketing Role

• Generating and executing marketing plan of the

business and public relations.
o Creating new campaigns and promotions to
attract the customers.
o Creating the brand associate and brand
awareness to the customers in order to gain the brand
equity such as brand loyalty.

3. Finance & Accounting Role

• Responsible for financial management and planning.

Control all about the revenues and expenses.
• In addition, the person taking the role will also be an
accountant responsible for providing, organizing, and
managing financial statements in the company.

Hiring Position
1. General Manager (1 position, experiences required)
• The general manager will be controlling in almost every
activities that occur in the company so the general
manager must have experience in running a business.
• Responsibilities
o Controlling most of the activities in the company.
o Advising subordinates in order to improve the
quality of their works.
2. Inventory Controller (1 position, experiences required)
• The inventory controller will be performing activities to
monitor and maintain inventory control of merchandise so
it is very important for our inventory controller to have
experience in this field.
• Responsibilities
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o Evaluating inventory levels and notifies vendor

when reorders are necessary.
o Performing receiving, stocking, distributing, and
packing in addition to inventory control.
3. Administrative Officer (1 position)
• Responsibilities
o Assembling and analyzing fairly complex
information or data and describing results in a
written report.
o Supplying administrative support services to the
company and operating under general supervision.
4. Clerk (1 position)
• Responsibilities
o Performing routine office or clerical support tasks
o Sorting and distributing mail, photocopying,
filing, posting or proofing data, or answering
telephone calls and recorded messages.
5. Sales Representatives (4 positions)
• There will be four Sales representatives in our company.
• Responsibilities
o Conducting sales calls, schedules promotional
work and track sales activities.
o Quoting prices, prepares proposals and provides
information regarding terms of sales and delivery
dates.
o Gathering data on marketing trends, competitive
products and pricing.
6. Store Worker (1 position)
• Responsibilities
o Maintaining receipts, records, and withdrawals of
merchandise inventory and receiving and unpacks
materials and supplies.
o Checking supplies and reporting when stock is
low and damages and discrepancies for accounting,
reimbursement and record-keeping purposes.
o Also interacting with customers and provide
information to customers.
7. Cashier (1 position, with some accounting background)
 H e a v e n D r i v e n B u s i n e s s P l a n | 14

• Cashier will be working in the store area. She should

have some of the accounting background and should
have accuracy in receiving payments and giving changes.
• Responsibilities
o Responsible of the petty cash inside the store.
o Also be an assistant for accountant.
8. Delivery Driver (3 positions)
• Responsibilities
o Driving to and from delivery destinations and
delivering cargo to customers within a local area.
o Interacting with customers to obtain payment,
signatures and giving receipts.
9. Outsourced Housekeeper (1 position)
• The housekeeper will be outsourced and perform
cleaning duties to maintain our office in a clean and
orderly manner.

3 Year Personnel Plan

Salaries & Wages / Month

Year 1 Year 2 Year 3
Positions: No. No. No.
of of of
Amount Amount Amount
Peop Peop Peop
le le le
Office Personnel:
Owners:
- Management 1 ฿14,000 1 ฿14,000 1 ฿14,000
- Marketing & PR 1 14,000 1 14,000 1 14,000
- Finance &
Accounting 1 14,000 1 14,000 1 14,000
Employees:
- General Manager 1 12,000 1 12,500 1 13,000
- Administrative
Officer 1 8,000 1 8,500 1 8,500
- Clerk 1 7,000 1 7,000 1 7,000
- Sales 4 7,500 4 8,000 4 8,000
 H e a v e n D r i v e n B u s i n e s s P l a n | 15

Representatives

Store Personnel:
- Inventory
Controller 1 10,000 1 10,000 1 11,000
- Store Worker 1 6,000 1 6,000 1 6,000
- Cashier 1 5,000 1 5,000 1 5,000
- Delivery Drivers 3 6,000 3 6,000 3 6,000

Outsourcing:
- Housekeeper 1 1 1
Total No. of
People 17 17 17
Total Payroll per ฿138,00 ฿141,00 ฿142,50
Month 0 0 0
Total Payroll per ฿1,656, ฿1,692,0 ฿1,710,0
Year 000 00 00

Facilities and Utilities

Office
1. 1 Couch
2. 7 Pedestal desks and 11 chairs
• 3 Workstations
• 8 Letter trays, 7 Tidies, and, 8 Mag files
• 20 pens and 12 pencils
• 2 Perforators, 3 staplers, and, 2 scissors
3. 1 Photocopy machine
4. 4 Desktop computers and 4 laptops
5. 10 Filing cabinets and 5 document shelves
6. 40 Ring binders
7. 2 Telephones and 6 telephone lines
8. 1 Meeting room
• 1 Meeting table and 6 chairs
• 1 Whiteboard and 2 whiteboard marker
Store
1. 1 Cashier counter
• 1 Cashier machine
• 2 pens
2. 2 Product shelves
 H e a v e n D r i v e n B u s i n e s s P l a n | 16

3. 1 Telephones

Value Chain Management

Primary Activities:
1. Inbound logistics
• Heaven Driven will select high quality raw
materials from the reliable source and order a manufacturing
enterprise to produce condoms on behalf of us which always
provide the higher quality of the products.
• We also use the Make-to-stock process which
means we will stock the raw materials such as plastics and
latex at the right amount (according to the forecasting).
Therefore, our condoms are always available for the
customers to purchase. Moreover, we can save more cost.
• According to the Make-to-stock process, we will
deliver the products periodically like once a week or once a
month.
2. Operations
• After receiving the unfinished product from the manufacturer,
the company will randomly test the quality of the product
which will take place in the laboratory room.
• After that, the sales and marketing department will create the
strategy to distribute the product to all customers, such as,
how to launch/introduce the new product to attract the most
customers.
• The product will be sent to repack in a new package which will
be more attractive to be ready to sales.
• Under the planning, the financial department must provide the
information about sales and marketing budget to sales and
marketing department in order to let them know how much
budget they have to deal with.
• Then, launch the product to the market with the grand event
to attract and customer and to build brand image.
3. Outbound logistics
• As the company manages our own distribution, delivery is one
of the most important mechanisms to the company. The
delivery must always be on time in order to reach the
 H e a v e n D r i v e n B u s i n e s s P l a n | 17

standard. The product will be carried by truck to the final

customer such as to the hospital, the club.
• For the retailer, there will be a small truck response to the
delivery in order to separate the work and to reduce the
degree of confusion in working to the workers.
4. Marketing and Sales
• For advertising, Heaven Driven will promote the
products by using newspaper, magazine, spot radio, and
through guideline websites.
• For promotion, we will offer free sample products
or run promotional campaigns on every special occasion such
as Valentine’s Day, Songkran Festival, Loy Krathong Festival,
Christmas holiday, and New Year.
• The marketing and sales department will create
the marketing plan for the products. (see Marketing and Sales
part)
5. Service
• Delivery time to the customer must be exactly no delay with
the full guarantee for anti-protection of the product.
• After sales service, as the company create the website for the
customer not only to give comment to the company, but also
the website provides the useful information about the sexual
behavior and how to use the product correctly to achieve the
high product benefit, the company has to provide valuable
information for the customer in order to maintain the order.
• All sales representatives are required to arrange the “meet
and greet” with the customer in order to maintain the
relationship and also create a good-will to the company
toward both existing and new customer.
• The General Manager requires arranging “meet and greet” to
the main customer such as the hospital, to inform the
customer about the company operation in order for the
customer to ensure that our product meets/maintain the
standard.

Supporting Activities
Information Technology
 H e a v e n D r i v e n B u s i n e s s P l a n | 18

• Create the website for the convenience of the customers

for information of the range of products.
• Also setting up the production system for the
implementation of delivering condoms.

Total Quality Management (TQM)

Total quality management is the worldwide system that is

widely used by many companies around the world. So we will apply
this system to our products in order to manage the whole system of
our company to be more effective and reliable for all customers so
that we can make sure we provide our customers with high quality
condoms sold.

Our company will determine the core of this system from the
top management level to the bottom in order to make the system
effective and reliable for the customers.

Moreover, we implements the Total Quality Management

basing on the three important bases which are

1. Continuous improvement
• Using the quality control process by improving the process
of producing the condoms since the beginning stage to the
final stage.
2. Employee involvement
• Allow all employees to participate in the TQM system by
improving their morale.
3. Customer satisfaction
• Focusing on both packaging and quality of condoms in
order to decrease the defects finished goods as much as
possible. To create better customer satisfaction on our
condoms.

Quality
• Heaven’s driven is the distributor of new types of
condom so we will create and design new innovative products
and then order them through the main five condom
manufacturer in Thailand which are Sure tech company, Thai
 H e a v e n D r i v e n B u s i n e s s P l a n | 19

Nippon Rubber Industry company, Thai High Gene Product

company, Siam Ogamoto company and SSL manufacturing
(Thailand) company.
• Furthermore, we have deal with these companies which
point out that there are six main the process of condom
production which are:
1. Compounding
2. Dipping
3. Tumbling
4. Electronic Testing
5. Rolling and Packaging
6. Quality Control
These processes will certainly control the quality of production
since filtering raw materials then controlling quality during
production until checking the finished product for defection.
• As a result of the best standard that Heaven
Driven will get from these companies is that they will lead to
the high standard process of making each condom perfectly
offered to the customers.
• Since we perceive that these companies are
the specialists in producing condom and they maintain their
reputation for long time, so we can assure that our products
which are produced by these companies certainly have high
standard and perfect quality.

TQM Procedures Diagram

 H e a v e n D r i v e n B u s i n e s s P l a n | 20

Cost
• In order to compete successfully, we pay
attention on taking care of customer satisfaction as a top
priority in business operations. To achieve it, one key success
we must concentrate on is costs efficiency.
• At the early period of new brand introduction, it
is just stage that a lot of costs are committed such as
advertising, promotion, defected condom and etc. In addition,
it is necessary to possess precise information on costs. We
therefore use target cost which this method gives precise
information on costs.
• Our main strategy is “do it right the first time”.
It is cheaper to produce the items correctly the first time,
rather than to waste resources producing substandard items.
Also, we mainly emphasize on "design and build quality in,
rather that trying to inspect and repair it and warranty repairs
are eliminated. That result in cost reduction.

Morale
• In order to motivate employees to stay with us and to do a
good work by making them feel like they are a part of the
family within the company. Whereby they would feel
comfortable working in the company. Moreover, by providing
them with benefits that they deserve and some incentives
would also create happiness in working with the company. The
incentives include 1) offer bonus for every employee in the
company every year, 2) reward some gifts for every employee
during celebration of company’s anniversary in order to show
them that we appreciate their efforts and good work.

Government Regulations

Consumer protection
Due to our business is to provide a wide range of condoms;
therefore we have to provide it not only with good quality and safety
but also its value must be added for the consumers.

Juristic person registration

 H e a v e n D r i v e n B u s i n e s s P l a n | 21

In order to operate easier, we would register our Heaven

Driven Company as a juristic person. This will aid us especially with
the financial management such as applying for loan from the bank,
payment, etc.

Commercial license
Because we are opening a business, we need to apply for the
commercial license from the government to operate our business.
The application for the commercial license needs to be done within
30 days starting from the day of operation.

Protection of Intellectual Property Rights

Trademarks
We will register our company trademark to identify the origin
of a company or to distinguish it from other companies.

Financial Plan

Financial Assumption

1. Beginning Working Capital (Cash) 1,000,000 Baht

2. Cost of goods manufactured are paid by Cash50% of
Sales
3. Fist-in First-out (FIFO) Inventory System
4. Mark Up:
Condom 60% of Cost
5. Depreciation Expense - Straight Line Method
6. The estimated useful life of the assets:
Office Equipment 20 Years
Furniture & Fixture 10 Years
7. Monthly Expense :
General & Administrative
Employee Benefits 9,000 /
month
Rental Expense 50,000 /
month
Insurance Expense 300 /
month
 H e a v e n D r i v e n B u s i n e s s P l a n | 22

Depreciation Expense 4,474 /

month
Maintenance Expense 600 /
month
Office Supplies 1,000 /
month
Transportation 2,500 /
month
Telephone 700 /
month
Other 1,000 /
month
Utilities
Electrical 3,000 /
month
Marketing
Selling & Promotions 5% of
Sales
Advertising Expense 2% of
Sales
8. Interest Rate (Bangkok Bank) 10.375%
Annually
9. Income Taxes 30%
Annually
10. Annual Growth Rate
Year 1 3.0% of
Sales
Year 2 2.5% of
Sales
Year 3 1.7% of
Sales
Year 4 0.8% of
Sales
Year 5 0.0% of
Sales
11. Dividend Payout 30%
12.Loss from operation will be financed by cash from
shareholders
 H e a v e n D r i v e n B u s i n e s s P l a n | 23

according to the proportion of their investment

Financial Statements

1. Financial Ratios
2. Capital Budgeting
3. Income Statement
4. Balance Sheet
5. Statement of Cash Flow

Heaven Driven Company Ratios

Unit Year Year Year Year Year

s Measure 1 2 3 4 5
Short-Term Liquidity
63.78 63.79 63.39 64.13 63.55
% Cash to Current Assets % % % % %

Operating Efficiency (Asset Management)

Tim
es Total Assets Turnover 4.72 4.54 4.40 4.08 3.75
Tim
es Fixed Assets Turnover 19.81 22.25 25.07 28.31 32.07

Operating Profitability
37.50 37.50 37.50 37.50 37.50
% Gross Profit Margin % % % % %
11.55 11.88 11.64 11.66
% Operating Profit Margin 8.29% % % % %
% Net Profit Margin 5.31% 7.74% 8.14% 8.15% 8.16%
25.04 35.14 35.81 33.26 30.59
% Returns on Investment % % % % %
32.40 39.54 35.81 33.26 30.59
% Returns on Equity % % % % %

Financial Risk (Debt Management)

Tim Long-Term Debt to
es Equity 0.29 0.13 0.00 0.00 0.00
Tim
es Equity to Total Debt 3.40 7.98 - - -
Tim
es Fixed Assets to Equity 0.31 0.23 0.18 0.14 0.12

The payback period of the Chlorophyll Restaurant is 2.11

years.
 H e a v e n D r i v e n B u s i n e s s P l a n | 24

Heaven Driven Company Limited

Capital Budgeting Estimates of Construction &
Preopening Costs
Capital Expenditure Amount Total(Baht)
Fixed Assets :
Officed Equipment
Logistic Pickup 200,000
Inventory Handling Equipment 2,500
Computer Hardware and Software 80,000
Photocopier 16,900
Cash Registers 20,000
Office Stationary 3,000
Other 7,000
Total Officed Equipment 329,400
Furnitures and Fixture
Construction and Decoration Cost 250,000
Air Conditioner 52,500
Desks and Office Chairs 36,000
Cabinets 4,200
Phone Systems 6,500
Storage System 22,000
Other 1,000
Total Furnitures and Fixture 372,200
Total Fixed Assets ฿701,600
Current Assets :
Prepaid Rent 50,000
Working Capital (Cash) 1,000,000
Total Current Assets ฿1,050,000
Pre-Opening Cost
Construction
Rental Deposit 80,000
Rental for Construction Period (1 month) 30,000 110,000
Legal fees
License of running a Condom Business 10,000
Trademark Registration 5,500 15,500
Marketing
Advertising 50,000
 H e a v e n D r i v e n B u s i n e s s P l a n | 25

Public Relations 40,000

Openning Parties 25,000 115,000
Personnel
Business Management 90,000
Employee Training 50,000 140,000
Total Pre-Opening Expense ฿380,500
Total Initial Capital ฿2,132,100
Heaven's Driven Capital 1,248,000
Finance by Long-term Debt ฿884,100
Heaven Driven Company Limited
Income Statement
For the Year Ended January 31 (in Baht)

Year 1 Year 2 Year 3 Year 4 Year 5

Sales ฿12,835,24 ฿13,220,3 ฿13,550,8 ฿13,781,1 ฿13,891,4
6 03 11 75 24
Cost of Sales 8,022,029 8,262,690 8,469,257 8,613,234 8,682,140
Gross Profit 4,813,217 4,957,614 5,081,554 5,167,941 5,209,284
Operating
Expenses:
General &
Administrative:
Salaries & Wages 1,656,000 1,692,000 1,710,000 1,785,000 1,804,000
Employee Benefits 108,000 108,000 108,000 108,000 108,000
Rental Expense 600,000 600,000 600,000 600,000 600,000
Insurance Expense 3,600 3,600 3,600 3,600 3,600
Depreciation Expense 53,690 53,690 53,690 53,690 53,690
Maintenance Expense 7,200 7,200 7,200 7,200 7,200
Office Supplies 1,000 1,000 1,000 1,000 1,000
Transportation 2,500 2,500 2,500 2,500 2,500
Telephone 700 700 700 700 700
Other 1,000 1,000 1,000 1,000 1,000
Marketing
Expenses:
Selling & Promotions 641,762 661,015 677,541 689,059 694,571
Advertising Expense 256,705 264,406 271,016 275,623 277,828
Utilities:
Electrical 36,000 36,000 36,000 36,000 36,000
Pre-Opening
Expenses 380,500
Total Expenses 3,748,657 3,431,111 3,472,247 3,563,372 3,590,090
Earnings Before
Interest & Taxes 1,064,560 1,526,503 1,609,307 1,604,568 1,619,194
Interest Expense 91,725 64,114 33,638
Earnings Before
Taxes 972,835 1,462,389 1,575,669 1,604,568 1,619,194
 H e a v e n D r i v e n B u s i n e s s P l a n | 26

Taxes @ 30% 291,850 438,717 472,701 481,370 485,758

Net Income/ (Loss) ฿1,023,67 ฿1,102,96 ฿1,123,19 ฿1,133,43
฿680,984 2 9 8 6

Heaven Driven Company Limited

Balance Sheet
As of January 31 (in Baht)
 H e a v e n D r i v e n B u s i n e s s P l a n | 27

Heaven Driven Company Limited

Statement of Cash Flows
 H e a v e n D r i v e n B u s i n e s s P l a n | 28

For the Year Ended January 31 (in Baht)

Year 1 Year 2 Year 3 Year 4 Year 5

Cash Flows from
Operations:
฿1,023,6 ฿1,102,9 ฿1,123,1 ฿1,133,4
Net Income ฿680,984 72 69 98 36
Depreciation Expense 53,690 53,690 53,690 53,690 53,690
(750,397 (106,874 (155,954
Increase in Inventory ) (89,285) (90,253) ) )
Total Cash Flows from 1,066,40 1,070,01 1,031,17
Operations (15,723) 988,077 6 4 2
Cash Flows from
Investing:
(329,400
Change in Office Equipment ) 0 0 0 0
Change in Furniture and (372,200
Fixture ) 0 0 0 0
Total Cash Flows from (701,600
Investing ) 0 0 0 0
Cash Flows from
Financing:
(266,134 (293,745 (324,221
Change in Long-term Debt ) ) )
Change in Capital 0 0 0 0 0
(536,773 (611,518 (826,216 (805,700
Cash Dividends 0 ) ) ) )
Cash from Shareholders 173,004 0 0 0 0
Total Cash Flows from (830,518 (935,739 (826,216 (805,700
Financing (93,130) ) ) ) )
Net Change in Cash (810,452
Balance ) 157,559 130,666 243,798 225,472
Add : Beginning Cash 2,132,10 1,321,64 1,479,20 1,609,87 1,853,67
Balance 0 8 7 3 1
฿1,321,6 ฿1,479,2 ฿1,609,8 ฿1,853,6 ฿2,079,1
Ending Cash Balance 48 07 73 71 43

Financing

Chlorophyll Restaurant has total investment of 2,132,100

baht. Out of this amount, we are using capital of 1,248,000 baht
and finance the rest of 884,100 baht by taking a loan from Bangkok
Bank which we are estimated to borrow at the ceiling interest rate
of 10.375% (MRR 6.375% + Premium 4%)
 H e a v e n D r i v e n B u s i n e s s P l a n | 29

The long-term debt of 884,100 baht is to be repaid through

an installment plan which we would be able to pay of the amount
within 3 years as following table;

Beginnin
Principal Interest Total Ending
Year g
Payment Payment Payment Principal
Balance
฿884,100. ฿266,133. ฿91,725.3 ฿357,859. ฿617,966.
1 00 73 8 11 27
617,966.2 293,745.1 357,859.1 324,221.1
2 7 1 64,114.00 1 6
324,221.1 324,221.1 357,859.1
3 6 6 33,637.95 1 0.00

Conclusion

The indicator of Heaven Driven’s accomplishment is the

revolutionary range of condoms that targeting on men, particularly
teenagers and providing softer and much more flexible as they are
clinically proven to enhance sensation and combine the strength of
premium latex with the sensitivity of ultra-thin condoms. In short, it
feels like the closest thing to wearing nothing.

Moreover, we are launching “Gimme More” which is

considered to be the ultimate selection of Heaven Driven’s condoms
with intense and extra pleasure ribbed offering sensations which are
unique and perfect for both partners.

In the near future, we also plan that we will organize a

‘Condom Fashion Show by Heaven Driven’ which allows university
students to demonstrate their creativity using our products to
design the clothes. The objectives of this event are to make people
becoming aware of safe-sex, to entertain and fill them with related
knowledge, and to promote our products as well.

Heaven Driven is also provides an easy access to information

about the products which is our location and the website that we
created for the convenience of our customers.
 H e a v e n D r i v e n B u s i n e s s P l a n | 30

Based on our financial estimation, we are generating the net

profit in the first year with the payback period of approximately 2
years and 1 month which is quite good considering having to pay off
the long-term debt at the same time whereby this debt would be
paid off with in 3 years.

Therefore, based of our information gathered, researches,

planning, and analysis, we strongly believe that “Heaven Driven” is
a potentially successful business.

Appendices

Appendix 1: Condom Information

Appendix 2: Research on Condom Use

Appendix 3: Heaven Driven’s Brand

Appendix 4: Sample of Heaven Driven Webpage

Appendix 5: Graphical form of Three Financial Ratios

 H e a v e n D r i v e n B u s i n e s s P l a n | 31

Appendices

Appendix 1: Condom Information (The article from

TeensHealth)

What Is It?

Condoms are a barrier method of contraception. There are male

condoms and female condoms. A male condom is a thin sheath
(usually made of latex, a type of rubber) that is worn on the penis. A
female condom is a polyurethane sheath with a flexible ring at
either end. One end is closed and inserted into the vagina; the other
end is open and the ring sits outside the opening of the vagina. The
male condom, sometimes called a "rubber" or "prophylactic," is far
more commonly used.

How Does It Work?

Condoms work by keeping semen (the

fluid that contains sperm) from entering
the vagina. The male condom is placed on
 H e a v e n D r i v e n B u s i n e s s P l a n | 32

a guy's penis when it becomes erect. It is unrolled all the way to the
base of the penis while holding the tip of the condom to leave some
extra room at the end. This creates a space for semen after
ejaculation and makes it less likely that the condom will break.

After the guy ejaculates, he should hold the condom at the base of
the penis as he pulls out of the vagina. He must do this while the
penis is still erect to prevent the condom from slipping off when he
gets soft. If this happens, sperm could enter the vagina.

Condom Precautions

Once a condom is used, it cannot be reused. A new condom should

be used each time you have sex — and it must be used from start to
finish every time you have sex to prevent pregnancy and sexually
transmitted diseases (STDs). Never use oil-based lubricants such as
mineral oil, petroleum jelly, or baby oil with condoms because these
substances can break down the rubber. A used condom should be
thrown in the garbage, not down the toilet.

And if a condom ever seems dry, sticky, or stiff when it comes out of
the package, or if it is past its expiration date, throw it away and use
a new one. It's a good idea to have several condoms on hand in
case there is a problem with one. It's best to store unused condoms
in a cool, dry place.

How Well Does It Work?

Over the course of a year, 15 out of 100 typical couples who rely on
male condoms alone to prevent pregnancy will have an accidental
pregnancy. The use of the female condom is a little less reliable and
21 out of 100 couples will have an unintended pregnancy.

Of course, these are average figures and the chance of getting

pregnant depends on whether you use condoms correctly every
time you have sex.

The most common reason that condoms "fail" is that the couple fails
to use one at all. Still, it is possible for a condom to break or slip
during intercourse. Condoms can also be damaged by things like
fingernails and body piercings.
 H e a v e n D r i v e n B u s i n e s s P l a n | 33

Experts used to think that using spermicide with a condom would

decrease the pregnancy rate as well as help fight against STIs.
However, more recent information indicates that this is not
necessarily true and spermicide does not help make condoms more
effective.

In general, how well each type of birth control method works

depends on a lot of things. One factor is whether the method chosen
is convenient — and whether the person remembers to use it
correctly all the time.

Protection Against STIs

Most male condoms are made of latex. Those made of lambskin

may offer less protection against some STIs, including HIV/AIDS, so
use of latex condoms is recommended. For people who may have an
allergic skin reaction to latex, both male and female condoms made
of polyurethane are available.

When properly used, latex and

polyurethane condoms are effective
against most STIs. Condoms do not
protect against infections spread from
sores on the skin not covered by a
condom (such as the base of the penis or
scrotum). For those having sex, condoms
must always be used to protect against
STIs even when using another method of
birth control.

Abstinence (not having sex) is the only method that always

prevents pregnancy and STIs.

Possible Side Effects

Most men and women have no problems using condoms. Side

effects that can occasionally occur include:

• Allergy to latex condoms.

• Irritation of the penis or the vagina from spermicides or
lubricants that some condoms are treated with.
 H e a v e n D r i v e n B u s i n e s s P l a n | 34

ADVANTAGES

• Condoms may help men who have trouble keeping an

erection, and may help prolong the erection.
• They protect against pregnancy and sexually transmitted
diseases.

DISADVANTAGES

• A few men cannot keep an erection after putting on a

condom.
• Allergic reactions to latex condoms are rare, but they do
occur. (Changing to condoms made of polyurethane or
animal membranes may help.)
• Friction of the condom may reduce stimulation of the
clitorus and lubrication, making intercourse less enjoyable or
even uncomfortable. (Lubricated condoms may reduce this
problem.)
• Intercourse also may be less pleasurable because the
man must pull out his penis right after ejaculation.
• The woman is not aware of warm fluid entering her body
(important to some women, not to others).

Who Uses It?

Couples who are responsible enough to stop and put a condom on

each time before sex and people who want protection against STIs
use condoms. Because condoms are the only method of birth
control currently available for men, they allow the guy to take
responsibility for birth control and STI protection. Condoms are also
a good choice for people who do not have a lot of money to spend
on birth control.

How Do You Get It?

Condoms are available without a prescription and are sold in

drugstores, supermarkets, and even vending machines (in some
 H e a v e n D r i v e n B u s i n e s s P l a n | 35

stores, they're in the "Family Planning" aisle). Condoms come in

different sizes, textures, and colors.

How Much Does It Cost?

Condoms are the least expensive and most available method of

birth control — other than abstinence, of course. Male condoms cost
about ฿20 to ฿50 each and are less expensive when they are bought
in boxes that contain several condoms.

IMPORTANT TIPS

• Make sure condoms are available and convenient. If no

condoms are handy at the time of a sexual encounter, you
may be tempted to have intercourse without one.
• Carefully withdraw the penis right after ejaculation so
that semen cannot leak out of the condom as the erection is
lost.
• Use each condom only once.
• Do not carry condoms in your wallet for long periods of
time. Replace them every once in a while. Friction from
opening and closing your wallet and from walking (if you
carry your wallet in your pocket) can lead to tiny holes in the
condom. Nevertheless, it is better to use a condom that has
been in your wallet for a long time than to not use one at all.
• Don't use a condom that is brittle, sticky, or discolored.
These are signs of age, and old condoms are more likely to
break.
• If a condom package is damaged, don't use the condom
because it also may be damaged.
• Do not use a petroleum-based substance such as
Vaseline as a lubricant. These substances break down latex,
the material in some condoms.
• If you feel a condom break during intercourse, stop right
away and put on a new one. Remember, ejaculation does not
have to occur for a pregnancy to result (pre-ejaculatory
fluids can contain active sperm), or for a disease to be
transmitted.
• If ejaculation occurs with a broken condom, insert a
spermicidal foam or jelly to help reduce the risk of
 H e a v e n D r i v e n B u s i n e s s P l a n | 36

pregnancy or passing an STD. You can also contact your

health care provider or pharmacy about emergency
contraception ("morning-after pills").
• Store condoms in a cool, dry place away from sunlight
and heat.

Appendix 2: Research on Condom Use

Condom use is often seen as a tipping point in the success of HIV-

AIDS education and prevention. This section describes the literature
on the effectiveness of condoms in the prevention of HIV and AIDS.

Here are the facts, to date:

Consistent condom use is the most effective way to reduce

exposure to HIV and other sexually transmitted diseases among
sexually-active individuals. Two major, international health agencies
(World Health Organization and UNAIDS) are standing by
recommendations for condom use as a means to prevent
transmission of HIV/AIDS and other sexually transmitted disease
(STDs).

There are no marketed microbicides or vaccines (with the exception

of the Hepatitis B vaccine) for the prevention of sexually-transmitted
diseases.

Latex condoms have demonstrated significant protection against

diseases transmitted via penile-vaginal intercourse. STDs studied
are: HIV infection, gonorrhea, chlamydial infection, [including
gonococcal and chlamydial pelvic inflammatory disease (PID)],
syphilis, chancroid, trichomoniasis, genital herpes caused by herpes
simplex viruses (HSV) 1 and 2, and genital human papillomavirus
(HPV) infection and HPV diseases.

Resistance to Condom Use

One of the most controversial issues in prevention education is the

varying responses towards use of condoms. The body of literature
on the subject points to cultural and religious taboos; psychological
implications (such as illusions of safety); views about condom
 H e a v e n D r i v e n B u s i n e s s P l a n | 37

effectiveness; increased risk behaviors correlating to promising

research on treatment; and issues of male aversion. We shall
address these responses below.

Condom Use

In the United States, where condom availability is pervasive, only

58% of sexually active youth use condoms.

Young people give the following reasons why they do not use
condoms: a) embarrassment; b) a belief that it may affect sexual
performance; c) concerns that a partner may be suspicious if a
young man puts on a condom; d) an unrealistic optimism in one's
personal risk of contracting HIV and other STDs.

The reason for unrealistic optimism may be due to several factors,

not the least of which is a sense that by underestimating one's risk,
a young man or woman can reduce the anxiety. It may seem to be
counter-intuitive at first, but the greater the anxiety the young
people feel, some studies show, the less chance there is that they
will use a condom, for they fight fear by building up a psychological
wall of protection. Such denial of vulnerability is not uncommon;
many populations avoid uncomfortable emotions associated with
health problems, an issue that is surely exacerbated in settings
where health care options and treatment facilities are limited.

In developed countries, the introduction of more sophisticated drug

therapies in HIV Positive treatment may be contributing to a rise of
infections and risk-taking behaviors. Young people may rationalize
that AIDS is treatable.

Role models (movie stars and sports figures) have engaged in a

public relations campaign to restore pride and dignity to HIV-
infected people ("I am Positive"). While such a campaign may be
essential to ensure civil rights and active participation in society, an
unintended consequence may be the elevation of one's HIV-Positive
diagnosis as a status symbol.

In Thailand, only about 25 percent of young men report using

condoms when engaging in casual or risky sex, often because they
 H e a v e n D r i v e n B u s i n e s s P l a n | 38

do not view sex with other young people as risky. While young
people were aware of the risks of HIV, they often lacked access to
life-skills training and services that would help them translate
knowledge into behavioural change. They didn't know, for instance,
how to negotiate condom use with a reluctant partner.

Addressing Resistance to Condom Use – 2 Studies

There are several HIV-AIDS programs designed to change behavior.

Some focus on facts where little information is available. Others try
to infuse frightening messages about HIV-AIDS. Still others
integrate the personal elements (showing the effect of knowing
someone with AIDS on one's own behavior, for example).

Each HIV-AIDS program must be designed with evaluation

techniques that use consistently accurate appropriate dependent
and independent variables and analyses that can quantify the
connection between education programs and changes in behavior.

As was shown in the Topic: "Resistance to Condom Use," attempts

have been made to reduce feelings of invulnerability so that young
people do not engage in unprotected sex. The key is to integrate
factual material with personal identification and
engagement in order for the lessons to run deep.

Two studies have been conducted with young people to determine

the clues and strategies for helping them change their behavior.
We have chosen to focus on these two approaches to HIV-AIDS
education because they integrate personal engagement and good
teaching. We stress that the creative presentation of programmatic
materials is as important as the factual presentation of materials.

In the first approach, researchers focused on whether or not

young people really "knew" about a person's HIV status, based upon
a look at photographs and that person's brief statement about
his/her sexual history. Many students were unable to produce an
accurate score of HIV Negative and HIV Positive people. This study
was based upon the idea that a student's sudden confrontation with
his or her failed perceptions would change behavior. In this case,
such a change would result in not relying on appearance and a
 H e a v e n D r i v e n B u s i n e s s P l a n | 39

statement from a potential partner. Protection would then take

place as a matter of course.

It has been suggested that the study using photographs

take on longitudinal elements by following the lives of
young people pictured in the photographs for several
months or years. In this way, several variables can be
studied, including: a) a longer term analysis of the staying
power of the exercise itself - is it continuing to work? b) a
reinforcing of the point, such that subsequent groups of
students participating in the photo-identification project
could see the deterioration in the lives, over time, of those
infected by HIV. A seemingly bright and beautiful face one
day then turns into the face of disease.

In the second approach, researchers focused on negative health

events as a compelling way of demonstrating a willingness to use
condoms. In such cases, young people spoke about the STDs
contracted. In addition, a 20-minute video was shown. Studies have
shown an initial commitment to use protection, though it is not
entirely clear whether or not the pressures surrounding participation
in the study itself may not have had an effect on young people, who
may feel pressured to provide the "appropriate," rather than the
truthful, answer.

Both approaches were followed up by questionnaires at

three and six months asking whether or not the young
people had been sexually active in the intervening time and
the degree to which they intend to use condoms.

FINDINGS & FOLLOW-UP

The intention of both studies is to reduce feelings of

invulnerability and increase condom use. Both approaches
showed demonstrable effects in reducing feelings of invulnerability
and increasing the intention to use condoms. The results of this
"stand-alone" intervention may be limited to some degree. The
message remains. The teenagers' lack of ability to guess accurately
the health of those in the photographs translated into a sense that:
 H e a v e n D r i v e n B u s i n e s s P l a n | 40

a) they may be wrong; b) the picture they viewed could, perhaps,

one day be of them.

Future studies are being tested to overcome obstacles to condom

use that extend beyond the perceptions of teenagers - availability in
numbers and ease of access, social stigmas, myths about condoms,
for example.

The post study is as important as the study itself, for the

questionnaire itself is explicit about questions directed to young
people about their own sexual behavior. These private issues are
public insofar as the young people are participating in such a study
and the follow-up surveys, which acknowledge their sexual activity.
(We do not know what the drop-out rate is to determine the degree
to which fear of such questions may have frightened some
participants away.)

A conclusion that can be made, however (based upon a larger body

of research in adolescent psychology) is that threatening or
frightening images or programs showing the connection to and
consequences of a particular behavior (in this case, unprotected
sex) have been marginally effective, but short term. Recent studies
have shown success in mitigating cigarette smoking amongst teens
by showing dirty lungs, but the effects do not last because such
messages are not personalized. Even more, some young people
resist such messages as authoritarian and, therefore, go in the
opposite direction - toward greater risk taking.

Appendix 3: Heaven Driven’s Brand

Product Logo

Heaven Driven
 H e a v e n D r i v e n B u s i n e s s P l a n | 41

Product Design

Appendix 4: Sample of www.heavendriven.com

website pages
 H e a v e n D r i v e n B u s i n e s s P l a n | 42

“Products” page, containing several types and packages of

condoms.
 H e a v e n D r i v e n B u s i n e s s P l a n | 43

Some Promotion that our company will offer will be put in this
webpage, “Promotion”. This page will be updated every time we have

a promotional campaign.
 H e a v e n D r i v e n B u s i n e s s P l a n | 44

The “Company Background” is telling the audience a little

something about our company with some photo gallery for them to
look at.
 H e a v e n D r i v e n B u s i n e s s P l a n | 45

“Sex Guide” page is telling the information and methods of how to

use condoms. This page would be useful for our customers to make

use of our product.

 H e a v e n D r i v e n B u s i n e s s P l a n | 46

“Contact Us” page is for the audiences or customers to give us

some feedback or suggestion so that we can improve ourselves and
set a higher standard.

Appendix 5: Graphs showing the Net Profit Margin,

Return on Investment, and Return on Equity

Net Profit Margin

10.00%

8.00%
Percentage

6.00%

4.00%

2.00%

0.00%
Year 1 Year 2 Year 3 Year 4 Year 5
Net Profit Margin 5.31% 7.74% 8.14% 8.15% 8.16%

Returnson Investment
40.00%

30.00%
Percentage

20.00%

10.00%

0.00%
Year 1 Year 2 Year 3 Year 4 Year 5
Returns on Investment 25.04% 35.14% 35.81% 33.26% 30.59%

Returns on Equity
40.00%

30.00%
Percentage

20.00%

10.00%

0.00%
Year 1 Year 2 Year 3 Year 4 Year 5
Returns on Equity 32.40% 39.54% 35.81% 33.26% 30.59%
H e a v e n D r i v e n B u s i n e s s P l a n | 47