UNIVERSITI TEKNOLOGYI MARA

ENT 300
FUNDAMENTALS OF ENTREPRENEURSHIP
D POTATO ENTERPRISE

PREPARED BY:
MUHAMMAD REDZUAN BIN ISMAIL 2011345273
AIMAN ASYRAF BIN MAT YUNI 2011152037
MOHAMAD ZARIN IKMAL ZAN
BIN MOHAMAD ZAMRI 2011967399
NOORFADZLI BIN MOHAMAD NAWAWI 2011786263

PREPARED FOR:
AHMAD NAZARI SAMSUDIN


JUN 2014- OCTOBER 2014
COVER LETTER

D Potato Enterprise,
No A-1-24 (Gf), Pangsa Seri Pauh, 13500,
Permatang Pauh, Seberang Prai, Pulau Pinang
Malaysia

Ahmad Nazari Samsudin,
Lecturer (ENT 300),
Universiti Teknologi Mara Pulau Pinang
13500, Permatang Pauh, Seberang Perai,
Pulau Pinang. 23 JULY2014

Dear Sir,
ENTREPRENEURSHIP BUSINESS PLAN
As partial requirement of the ENT300 - Fundamentals of Entrepreneurship subject, we are
obliged to submit a Business Plan project to you.
2. For this purpose, we have decided to take the potato based product with different taste
and shape through our company D Potato Enterprise. We chose this type of business since
there is plenty of business opportunities and potentials in this industry in the area of Permatang
Pauh and residence area. Besides that, these areas are a populated and commercialized area
with a good geographical location, being in town centre, is a bonus point to our company.
3. As such we submit to you the report on Business Plan for your approval. We would like
to record our thanks and appreciation to sir. We anxiously hope that it will meet your expectation
and that you will be satisfied with the proposed Business Plan.

Thank you in advance.
Sincerely,
.................................................................................
(MUHAMMAD REDZUAN BIN ISMAIL)
General Manager,
D Potato Enterprise.

PARTNERSHIP AGREEMENT

With reference to the Partner Act 1961 (Revise 1974), this agreement is lawfully made
between the partners of D Potato Enterprise. The reason of this partnership agreement is made
in order to make sure that all the business operation run accordingly to the schedule and the
main objective of the business can be achieved.
All the partners as below within the business organization make this agreement in front
of the lawyer Mr. Jamal from Jamal & Co. that our company have selected to represent us.
It is hereby declared that all partners as mentioned below have witnessed and agreed to
accept all terms, conditions and regulations stated as follow:
This partnership is registered under the name of D Potato Enterprise
The partners have also agreed to accept the position in D Potato Enterprise
Enlisted as follow:


Muhammad Redzuan Bin Ismail General Manager
Muhammad Redzuan Bin Ismail Financial Manager
Aiman Asyraf Bin Mat Yuni Administration Manager
Mohamad Zarin Ikmal Zan Bin Mohamad Zamri Marketing Manager
Noorfadzli Bin Mohamad Nawawi Operation Manager
It is also agreed that all profit sharing will be based on the capital contribution of each partners.
Should the company suffer from any loss, of which the negligence caused by anyone of the
partners, that partner will be responsible for the loss.
All the money owns by the partnership or money received on behalf of the partnership must be
credited to the agreed partnership current bank account.
It is also agreed that if in case where any of the partners want to withdraw from the partnership,
then she must give a one month notice to the other partners.

Each of the partners:
-Must have and act in good manner and has faith and be trustworthy between each partner in all
business matters.
-Must give full effort in any way for the success of the company
-Must keep all important information relating to the business confidential from people outside the
business organization.
-Must settle all personal problems without involving the company.
-All the partners is strictly forbidden (except with the consent from all the partners) to:
Give or transfer own share to the public or people outside the business organization.
-Accept, borrow or lend money owned by the business to other people outside the business
organization except regarding on business matter.
-Accept or borrow money owned by the business for personal use. If any partners have
borrowed any money or asset, payback or recovery must be made in one month from the date
borrowed without any interest.
-Act or become a surety to any side or person in any activity that can jeopardize the partnership
deed or agreement.
-Dispose any asset or liability such as debts, money, or others owned by the partners.
-If any partners dies or become paralyzed that may bring difficulty for her to perform her work,
the next-of-kin must give a written notice in between 45 days to other partners if he/she wants to
become a partner, if there is no notice between those periods, the next-of-kin will receive back
the capital contributed by the decreased or the paralyzed partner according to the agreed
proportion.
-This agreement can be changed or dissolved if agreed by all the partners under a
memorandum signed by all of the partners.
It is also agreed that any action that may not fall under this agreement can be taken action or
revised under the partnership act 1961 (Revised 1974).

VERIFICATION
1. Verify, I am Muhammad Redzuan Bin Ismail, I/C number 920601-09-5087, address No.
94 km.8 jln Sanglang, 06100 Kodiang, Kedah agreed to be part of partner for Potato
Corner Enterprise Which is located at No A-1-24 (Gf), Pangsa Seri Pauh,
13500,Permatang Pauh, Seberang Prai, Pulau Pinang. With a contribution RM9000, I
promise to accomplish every duty assigned and willing to give full commitment towards
the organization management. I also promise to obey the rules and the regulations as
states in D Potato Enterprise.
Yours truly,
.............................
Muhammad Redzuan Bin Ismail
920601-09-5087

First witness,
..............................
Aiman Asyraf Bin Mat Yuni
930910-01-7025

Second witness,
..............................
Mohamad Zarin Ikmal Zan Bin Mohamad Zamri
931001-11-5287

Third witness,
.................................
Noorfadzli Bin Mohamad Nawawi
920121-03-6125

2. Verify, I am Aiman Asyraf Bin Mat Yuni, I/C number 930910-01-7065, address 240,Jln
Kangkung,81550,Gelang Patah, Johor agreed to be part of partner for D Potato
Enterprise Which is located at No A-1-24 (Gf), Pangsa Seri Pauh, 13500,Permatang
Pauh, Seberang Prai, Pulau Pinang. With a contribution RM7000, I promise to
accomplish every duty assigned and willing to give full commitment towards the
organization management. I also promise to obey the rules and the regulations as states
in D Potato Enterprise.
Yours truly,
.............................
Aiman Asyraf Bin Mat Yuni
930910-01-7025
First witness,
..............................
Muhammad Redzuan Bin Ismail
920601-09-5087
Second witness,
..............................
Mohamad Zarin Ikmal Zan Bin Mohamad Zamri
931001-11-5287



Third witness,
.................................
Noorfadzli Bin Mohamad Nawawi
920121-03-6125


3. Verify, I am Mohamad Zarin Ikmal Zan Bin Mohamad Zamri, I/C number 93100-11-5287,
address Pt 6836 Taman Fikri 2 Fasa 3 Kemaman, Terengganu, agreed to be part of partner for
D Potato Enterprise Which is located at No A-1-24 (Gf), Pangsa Seri Pauh, 13500,Permatang
Pauh, Seberang Prai, Pulau Pinang. With a contribution RM7000, I promise to accomplish every
duty assigned and willing to give full commitment towards the organization management. I also
promise to obey the rules and the regulations as states in D Potato Enterprise.
Yours truly,

.............................
Mohamad Zarin Ikmal Zan Bin Mohamad Zamri
931001-11-5287
First witness,

..............................
Aiman Asyraf Bin Mat Yuni
930910-01-7025

Second witness,

..............................
Muhammad Redzuan Bin Ismail
920601-09-5087

Third witness,

.................................
Noorfadzli Bin Mohamad Nawawi
920121-03-6125
4. Verify, I am Noorfadzli Bin Mohamad Nawawi, I/C number 920121-03-6125, address Lot
3553, Hdpn SMK Machang, 18500 Machang, Kelantan agreed to be part of partner for D Potato
Enterprise Which is located at No A-1-24 (Gf), Pangsa Seri Pauh, 13500,Permatang Pauh,
Seberang Prai, Pulau Pinang. With a contribution RM7000, I promise to accomplish every duty
assigned and willing to give full commitment towards the organization management. I also
promise to obey the rules and the regulations as states in D Potato Enterprise.
Yours truly,

.............................
Noorfadzli Bin Mohamad Nawawi
920121-03-6125
First witness,
..............................
Aiman Asyraf Bin Mat Yuni
930910-01-7025

Second witness,
..............................
Mohamad Zarin Ikmal Zan Bin Mohamad Zamri
931001-11-5287



Third witness,
.................................
Muhammad Redzuan Bin Ismail
920601-09-5087



TABLE OF CONTENTS



Table of Contents i
Letter of Submission ii
Cover Letter (for loan application) iii
Acknowledgement iv
Executive Summary iv
List of Table v

Chapter 1: INTRODUCTION ..1
1.1 Introduction 2
1.2 Purpose of Business Plan 3
1.3 Business Background 4
1.4 Partners Background 5
1.5 Business Location 6
1.5.1 Office Location



Chapter 2: ADMINISTRATION PLAN..7

2.1 Introduction to the Organization 8

2.1.1 Vision

2.1.2 Mission

2.1.3 Objectives

2.1.4 Logo and Description



2.2 Organization Chart 9
2.3 Administration Personnel 10
2.3.1 List of Administration Personnel
2.3.2 Schedule of Tasks and Responsibilities
2.3.3 Schedule of Remuneration
2.3.4 Compensation and Benefits to Employees
2.4 List of Office Equipment 13
2.5 List of Office Furniture and Fittings 14
2.6 Office Layout 15
2.6 Administration Budget 16






Chapter 3: MARKETING PLAN....17

3.1 Introduction to Marketing Plan

3.1.1 Marketing Objectives

3.2 Marketing Personnel 18
3.2.1 List of Marketing Personnel
3.2.2 Schedule of Tasks and Responsibilities
2.3.3 Schedule of Remuneration
3.3 Product/ Service Description 19
3.4 Target Market 20
3.5 Market Size 21






2
3.6 Competition 21

3.6.1 Analysis of Competitors Strength and Weaknesses

3.6.2 Analysis of insert Business name Strength and

Weaknesses

3.7 Market Share 22

3.7.1 Market share before entry of insert Business name

3.7.2 Market share after entry of insert Business name

3.8 Sales Forecast 23
3.9 Marketing Strategy 23
3.9.1 Product/service strategy
3.9.2 Price strategy
3.9.3 Place strategy
3.9.4 Promotion strategy
3.10 List of Equipment 23
3.11 List of Furniture and Fittings 23
3.12 Marketing Budget 24



Chapter 4: OPERATION PLAN.24

4.1 Introduction to Operation Plan 25
4.2 Operation Personnel 26
4.2.1 List of Operation Personnel
4.2.2 Schedule of Tasks and Responsibilities
4.3.3 Schedule of Remuneration
4.3 Process Planning 27


3
4.3.1 Activity Chart
4.3.2 Process Flow Chart
4.4 Operation Layout 28
4.5 Material Planning 28
4.3 Machine and Equipment Planning 29
4.4 Capacity Planning 29
4.6 Business and Operations Hour 29
4.7 Project Implementation Cost 30
4.8 Operations Overhead 31
4.9 Operations Budget 33



Chapter 5: FINANCIAL PLAN34

5.1 Introduction to Financial Plan 35
5.1.1 Importance of Financial Plan
5.2 Project Implementation Cost 35
5.2 Sources of Funds 36
5.3 Proforma Cash Flow Statement 37
5.4 Proforma Income Statement 38
5.5 Proforma Balance Sheet 39
5.6 Financial Analysis 40



Chapter 6: CONCLUSION..41

Chapter 7: APPENDICES...42

Partnership Agreement


4
CHAPTER 1: INTRODUCTION

1.1 INTRODUCTION TO THE BUSINESS
Food industry is a thriving and developing industry in the current century. With the growing
expense of growing business and organizations, each of them seeks to spend a lot of time
towards their daily works.
Nowadays, many people have not enough time to get their balance diet because their own
daily works. This industry will cover up their meals anytime they need. These products are very
simple, easy, and good for health.
We will introduce the potato based product with different taste and shape. We will use
stamping technique to produce various shape of potato.
Potato is good source of potassium. One medium potato with skin provides 620 milligrams or
18% of the recommended daily value (DV) per serving. Potatoes rank highest for potassium
content among the top 20 most frequently consumed raw vegetables and fruits. Potassium is a
mineral that is part of every body cell. It helps regulate fluids and mineral balance in and out of
cells and in doing so, helps maintain normal blood pressure. Potassium is also vital for
transmitting nerve impulses or signals, and in helping muscles contract. Potassium is a powerful
dietary factor that may help lower blood pressure. Unfortunately, few Americans are getting the
recommended 4700 milligrams per day of potassium they need. (Potatoes make it easier!)
Potatoes are an excellent source of vitamin C (45% of the DV), which is more vitamin C than
one medium tomato (40% DV) or sweet potato (30% DV). Vitamin C is a water-soluble vitamin
that acts as an antioxidant stabilizing free radicals, thus helping prevent cellular damage. It aids
in collagen production; assists with iron absorption; and helps heal wounds and keep your gums
healthy. Vitamin C may help support the bodys immune system.
One medium potato with the skin contributes 2 grams of fiber or 8% of the daily value per
serving. Dietary fiber is a complex carbohydrate and is the part of the plant material that cannot
be digested and absorbed in the bloodstream. Soluble fiber may help with weight loss as it
makes you feel full longer, and research has shown it also may help lower blood cholesterol.
Potatoes are a good source of vitamin B6 with one medium potato providing 10% of the
recommended daily value. Vitamin B6 is a water-soluble vitamin that plays important roles in
carbohydrate and protein metabolism. It helps the body make nonessential amino acids needed
to make various body proteins; it is a cofactor for several co-enzymes involved in energy
metabolism; and is required for the synthesis of hemoglobin an essential component of red
blood cells
One medium potato provides 6% of the recommended daily value of iron. Iron is a major
component of hemoglobin that carries oxygen to all parts of the body. Iron also has a critical role
within cells assisting in oxygen utilization, enzymatic systems, especially for neural
development, and overall cell function everywhere in the body. Thus, iron deficiency affects all
body functions, not only through anemia, which appears late in the process of tissue iron
deficits.
From the nutrient that we obtain, we can conclude that potato is good product for people. This
is very best industries for the good of anyone.

I. Name of the business : D Potato Enterprise

II. Nature of business : Partnership

III. Industry profile : Fast food

IV. Business Location : Permatang Pauh

V. Date of Commencement : 22/7/14

VI. Factor in selecting the proposed business :
a) We want to use agriculture as a theme
b) Potato has a potential to be a great product due to high nutrition

VII. Future prospect of the business:
a) Potato based product can be demanding product in category of fast food due to healthy
nutrient provided
b) The production of this products will increase, with the

1.2 PURPOSE OF BUSINESS PLAN
Basically, this business plan was prepared with certain purpose. Below are the identified main
purposes of the business plan;
1. To allow the entrepreneur to view and evaluate the proposed business venture in an
objective, critical and practical manner.
2. To analyse and evaluate the viability of a proposed venture
3. To convince relevant parties of the investment potential of the project
4. As a guideline for managing the business
This is important to ensure that all the activities goes smoothly and are aligned with the
organizations goals and objective in achieving long-term success in the industry
5. To allocate business resource effectively
To become cost-efficient in every task and to eliminate the wastage elements in all
aspects of the businesses.

1.3 BUSSINESS BACKGROUND
I. Name of the business : D Potato Enterprise
II. Business address : No A-1-24 (Gf), Pangsa Seri Pauh, 13500,
Permatang Pauh, Seberang Prai, Pulau Pinang
Malaysia.
III. Correspondence address : No A-1-24 (Gf), Pangsa Seri Pauh, 13500,
Permatang Pauh, Seberang Prai, Pulau Pinang
Malaysia.
IV. Website address : https://www.facebook.com/dpotatoent300
V. E-mail address :DPotatoEnt300@gmail.com
VI. Telephone number : 012-4705141
VII. Fax number : 012-4705141
VIII. Form of business : Partnership
IX. Main activity : Selling
X. Date of commencement : 22 July 2014
XI. Date of registration : 1 July 2014
XII. Registration Number : In Progress
XIII. Name of Bank : Bank Islam Malaysia Berhad
XIV. Bank account number : 5830 004 6060 4557














1.4 PARTNERS BACKGROUND

1.4.1 General Manager


Name : Muhammad Redzuan Bin Ismail
Identity card number : 920601-09-5087
Permanent address : No. 94 km.8 Jln Sailang, 06100, Kodiang, Kedah
Correspondence address : No. 94 km.8 Jln Sailang, 06100, Kodiang, Kedah
Email address : Red92gamers@gmail.com
Telephone number : 0134079281
Date of birth : 1 Jun 1992
Age : 22
Marital status : Single
Academic qualification : Diploma
Course attended : Mechanical engineering
Skills : Excellent in Microsoft Word, Good in Computer skill
Experience : 1) Pump assistant at burox oil.
2) Research Assistant
Capital contribution : RM 9000
1.4.2 Administration manager


Name : Muhd Aiman Asyraf bin Mat Yuni
Identity card number : 930910-01-7065
Permanent address : 240,Jln Kangkung,81550,Gelang Patah
Correspondence address : 240, Jln Kangkung,81550,Gelang Patah
Email address : ayie_man93@yahoo.com
Telephone number : 0142756660
Date of birth : 10 September 1993
Age : 21
Marital status : Married
Academic qualification : Degree in Business Management
Course attended : Business Management
Skills : Good in computing skills
Experience : Salesman
Capital contribution : RM7000



1.4.3 Marketing Manager



Name : Mohamad Zarin Ikmal Zan Bin Mohd Zamri
Identity card number : 93100115287
Permanent address : Pt 6836 Taman Fikri 2 Fasa 3 Kemaman, Terengganu
Correspondence address : Pt 6836 Taman Fikri 2 Fasa 3 Kemaman, Terengganu
Email address : zarin_ikmal@yahoo.com
Telephone number : 0139694487
Date of birth : 1.10.1993
Age : 21 years old
Marital status : single
Academic qualification : Degree In Business Management
Course attended : Business Management
Skills : good communicate, good in play a games,
Experience : sell at night market,
Capital contribution : RM7000


1.4.4 Operation Manager


Name : Noorfadzli Bin Mohamad Nawawi
Identity card number : 920121-03-6125
Permanent address : Lot 3553, Hdpn SMK Machang, 18500 Machang, Kelantan.
Correspondence address : Lot 3553, Hdpn SMK Machang, 18500 Machang, Kelantan.
Email address : nfadzlimn@gmail.com
Telephone number : 013-3823778
Date of birth : 21
st
January 1992
Age : 22
Marital status : Single
Academic qualification : Diploma
Course attended : Mechanical Engineering
Skills : Good in Computer Skill (Microsoft words, excel, etc.)
Experience : Programming
Capital contribution : RM7000



1.5 BUSINESS LOCATION

1.5.1 Factors influencing choice of Business Location
We choose this business location because it is a strategic location. The location is near
Pangsapuri Pauh Idaman and Pangsapuri Pauh Damai where there is a residential area. This
location will be the best location to attract customer
The competition to sell at the location is small where there is no product based on potato is sell
at the location. We sure that our product would be a demanding product on that location.
There is one highway and several road available at there. That is also the important factor
because we can easily obtain our supply. Furthermore, our customer will be easy to come here





1.5.2 Office Location
D Potato office location is at No A-1-24 (Gf), Pangsa Seri Pauh, 13500, Permatang Pauh,
Seberang Prai, Pulau Pinang, Malaysia which is near the location of 7 eleven. This location is
near the business location. It will be easier to manage business from that location.











CHAPTER 2: ORGANIZATIONAL PLAN
Introduction
In an organization, manager will have to play their role in order to achieve the vision,
mission, and objectives of the organization. Management of a company functions by
planning, leading and controlling.
Administration will lead and take care of every staffs in the company so that they
will feel satisfied and secured. This management is responsible to make sure that staffs
welfare is guaranteed.

2.1 INTRODUCTION TO THE ORGANIZATION

2.1.1 Vision
To make different shapes and give good taste potatoes to attract customer and give the
best potatoes to all people with the healthy ones and make the people loves.
2.1.2 Mission
1. To give the unique shapes of potatoes to attract all of ages.
2. To ensure that customer get the best quality of potatoes.
3. To give the healthy potatoes and ensure it can be eat by all stages of ages.
4. Giving the best services that comes with a good quality of food.
5. Satisfy each of the customer needs and avoid all sides of cognitive dissonance.
6. Tried our best to fulfill the customer needs.

2.1.3 Objectives
Business Goals:
Achieve total annual revenue
Achieve an average monthly transactions per customer
Achieve average monthly spend per customer
Strategic Goals:
Raise funding to expand or franchise in the fourth year of operation after the
concept and brand has been proven
Achieve 99.5% customer satisfaction.
2.1.4 Logo & Description
Company logo






2.2 ORGANIZATION CHART

General Manager

Muhammad
Redzuan bin Ismail
Financial
Manager

Muhammad
Redzuan bin
Ismail
Marketing
Manager

Mohamad Zarin
Ikmal Zan b.Mohd
Zamri
Administrative
Manager

Muhd Aiman
Asyraf bin Mat
yuni
Operational
Manager

Noorfadzli Bin
Mohamad
Nawawi

2.3 ADMINISTRATION PERSONNEL
2.3.1 LIST OF ADMINISTRATION PERSONNEL
Position Number of staff
General manager 1
Administration manager 1
Operational manager 1
Financial manager 1
Marketing manager 1
TOTAL 4
Table 1: List of Administration Personnel

2.3.2 SCHEDULE OF TASKS AND RESPONSIBILITIES
Position Main tasks
General Manager Provide ideas and make decisions
Control the organization
Monitor and guide all the members
Ensure the business run smoothly
Identify and plan the business objectives, highlight the
rules and regulations in the business procedures; in
order to achieve the vision, mission and objectives
Always alert with the management and business
operation
Administration Manager Ensure all the business management is well managed
Responsible to highlight the position and the list of all
the staffs in the business
Be able to identify the tasks and responsibilities of the
staffs and will reconstruct if there is any changes in the
positioning schedule
Alert with the changes of the remuneration schedule
according to the latest provident funds.
Responsible to list all the salaries and wages for each
position of the staff and need to know their personal
needs.
Have the full information about the entire list of office
equipment, fixtures and fittings which are available in
the business operation place.
Always prepare a good budget for the administration
which can estimate the overall budget in the future
Operational Manager In charge tasks in operational plan.
Know the productivity which they can produce and the
amount that are need to be added so they can fulfill
the customer and market demand.
Identify all the materials and the bill of materials that
are required so that they are always available.
As a quality control who will do the inspection in the
business.
Financial Manager Deals with all the financial transactions in the
business.
Responsible in identifying the relevant sources of
finance.
Prepare the financial analysis for a period of time and
give a full report to the General Manager.
Receive and analyze the budgets from the
administration, marketing, and operation budgets and
send a report to the General Manager.
Responsible in gathering the financial input.
Estimate the ratios to know the profit per month.
Control the cash flow in well managed.
Marketing Manager Responsible to manage the entire topics about
marketing such as 4Ps (place, promotion, product and
price) target market, share price and others..\
Always try to create new idea in marketing of the
product which to introduce and able to promote the
product as well as enterprises name
Promote the business to the customers with the best
alternative and search for new potential customers to
increase the sales
Identify the competitors and their strength,
weaknesses, opportunities and threat compared to our
service
Ensure that the customers are satisfied with the
product by asking them from time to time
Update the promotion styles and create something
new to attract the customers
Alert with all the latest information related with the
product which can be used in upgrading the quality to
the customers
Table 2: Schedule of Tasks and Responsibilities
2.3.3 SCHEDULE OF REMUNERATION
POSITION NO.
MONTHLY
SALARY
(RM)
EPF
Contribution
(RM)
SOCSO
Contribut
ion
(RM)
TOTAL
General
Manager
1 1500 195 25.35 1720.35
Administration
Manager
1 1200 156 20.15 1376.15
Marketing
Manager
1 1200 156 20.15 1376.15
Operation
Manager
1 1200 156 20.15 1376.15
TOTAL 4 5100 663 85.80 5848.80
Table 3: Schedule of Remuneration

2.3.4 Compensation and benefits


SALARY, EPF and SOCSO: Refer to the remuneration graph that is RM6881.50.
Maternity Leave, Paternity Leave: Follow employment act 1995.
Bonus: To be announcing at the fiscal year.
Annual Leave: 15 days.

Working Days: Monday to Saturdays which is 6 days from 1 weeks.
Public Holiday: 17





2.4 LIST OF OFFICE EQUIPMENT

No. Items Quantity Price/ Per Unit
(RM)
Total Cost
(RM)
1 Computer 1 1000 1000
2 Fax Machine 1 200 200
3 Printer 1 150 150
4 Air conditioning 1 800 1600
TOTAL (RM) 2950
Table 4: List of Office Equipment

2.5 LIST OF OFFICE FURNITURE AND FITTINGS

Table 5: List of Office Furniture and Fittings

No. Items Quantity Price/ Per Unit
(RM)
Total Cost
(RM)
1 Manager Table 4 150 600
2 Manager Chair 4 45 180
3 Sofa 1 550 550
5 File cabinet 1 140 140
6 White Board 1 50 50

TOTAL(RM)

1520
2.6 OFFICE LAYOUT





















2.7 ADMINISTRATION BUDGET
Table 6: Administration Budget

No Items
Fixed
Asset
(RM)
Monthly
Expenses
/Working
capital
(RM)
Other Expense
(RM)
Non-Current Assets
1 Land & Building - - -
2 Office Equipment 2950 - -
3
Office furniture & Fitting

1520 - -
4 Vehicle (office use) 6500 - -
5 Office Renovation - - 100
6 Salaries (EPF& Socso) - 6881.50 -
7 Rental - 550 -
8 Utilities - 100 -
9 Office Supplies - 10 -
10 Stationeries - 10 -
Pre-Operations Expenses
1

Business Registration & License


- - 60
2 Deposit(Rent,Utilities,etc) - - 1000
3 Road Tax / Insurances - - 1000
4 Course Attended - - 780
5 Other Expenditure - - 35
TOTAL 10970 7551.5 2975

CHAPTER 3: MARKETING

Introduction
Logically, the purpose of running a business is to gain profits and growth. This is a
fact that we cannot out run because there is no one on earth that will run a business just
to finish up their initial capital and waste their money. This is where the importance of
marketing plan plays an important role since it is one of the major step that will directly
contribute in achieving our business objective.

Basically, a marketing plan is a written document that acts as guidance in the
marketing field usually referred by the marketing manager. This includes marketing
activities such as the designing activities related to achieving the marketing objective
and the changes in the marketing environment. It is also a basis for all marketing
strategies and decision making. It is advice that every marketing manager to be aware
of this matter so that they can make sure all the plans are running smoothly and can
overcome errors so that the goals and objective of the company can be achieved. Our
company will be implementing various ways to make sure that our service will attract
many customers into trying and coming to our centre.






Marketing Personnel
Marketing Department Chart
MARKETING MANAGER

MARKETING ASSISTANCE (Sales)
Marketing Personnel
Position Number Of Staff
Marketing Assistance (Sales) 1
Total 1


Schedule and Responsibility
Position Tasks and Responsibilities
Marketing Assistance (Sales) Entertain customer at kiosk.


Schedule of Remuneration
Position
No. of
Personnel
Monthly
Salary
(RM)
EPF
Contribution
(RM)
SOCSO
Contribution
(RM)
Total
Marketing
assistant 1 1,000.00 130.00 4.75 1,134.75
Total
1,134.75






List of Equipment, Furniture and Fittings
Item Quantity
Price/Unit
(RM)
Total Cost
(RM)
Cashier machine 1 200 200.00
cabinet 1 600 600.00
desk 1 100 100.00
chair 2 40.00 80.00
Total 980.00

Product
Name of Product Price (RM)
Potato Chips(Variable in any shape and
flavor)
3.00

Target Market
Target markets are also known as a group of customers or buyers that the
organizations are trying to attract to use their service and buy their product. It is
important for our company to identify target market so that they can evaluate thus
predict the number of actual and potential customers in the market that would actually
use the service offered by the company since they will be the one who is going to
generate the sales and contribute to our company business. Other than that, the
importance of identifying the target market is so that we can estimate and do an early
estimation on weather our product and service is good enough to compete with other
competitors. This process is also known as the market opportunity analysis (MOA).
From the research done, we know that there are three general strategies used for
selecting the target market that are by appealing to the entire market with one marketing
mix, concentrating on one segment, or appealing to multiple market segments using
multiple marketing mixes.
D.Potato Ent. selling our special potato chips in cafe. To execute our business
plan, we have decided to open our first branch in Bandar Perda, Pematang Pauh. Our
chosen location is basically a small town with a small number of population but shows
huge potential to developed. Besides that, our companies is also located near UiTM, an
educational institution which is our primary target since most of our customer will consist
of students because potato chips are always be the chosen one for them
Our secondary target will be the family that lives around Bandar Perda. Many
families like fast food that comes with variety colour and pattern. So this can be our
secondary main target market for our products.

Market Size
Market size is actually referring to the number of potential customer located in a group
of target including those proportion controlled by existing competitors which has the
same target market. After conducting some research, we estimated that there are
around 21,000 people living around Bandar Perda. The population of family estimated is
between 1000 to 2000 families. This research and survey done included all type of ages
such as families, and students. The result of market size obtain is as follows:

Percentage (%)

No. of people

Student

70%

19000

Families

30%

2000

Total

100%

21000

From 21,000 people, we had targeted about 60% as our target market to increase our
sale:
SEGMENT POPULATION %
TARGET
MARKET
NO.OF TARGET
MARKET
Student 19,000 40 7,600
Family 2,000 20 400
TOTAL 8,000

SEGMENT NO.OF TARGET
MARKET
AVERAGE PRICE
PER UNIT (RM)
QUANTITY
CONSUME PER
month
POTENTIAL
PURCHASE (RM)
Student
7,600

3.00

2

45,600.00
Family
400

3.00

2

2,400.00
Total market size (per month)
48,000.00
Total market size (per year)
576,000.00

Competitors
Competitors that we are considering:

Competitors Strength Weakness
Aleesya Enterprise Strong brand name
Have their own regular
customers
Already established and is
known by many student and
Perda resident
Well known around Bandar
Perda
Good service

Service hour too short
Low promotion and
activities
The environment is not
Interesting
Expensive

Facilities offered are not
the latest one


Market Share
We have a business competitor that is offering the same product and service in
Pulau Pinang for now. So basically the market share before the involvement of our
company, D.Potato Ent, our competitors holds 100% respectively of the total market
share and can obtain income about RM 576,000 a year. The table below shows before
and after of including the entry of D.Potato Ent :
Market share before entry of Aleesya enterprise

COMPETITORS Before
% of market share Total market share (RM)
Aleesya 100 576,000
Dpotato 0 0
TOTAL 100 576,000

Market share after entry of Aleesya enterprise
COMPETITORS After
% of market share Total market share (RM)
Aleesya 55 316,800
Dpotato 45 259,200
TOTAL 100 576,000


D.Potato Ent
Aleesya Ent
Sales Forecast
Month No.of Unit
Selling
Price (RM)
Amount of
Sales (RM)
Increase
/Decrease
(%)
REMARKS
1

7,200
3.00

21,600.00
-
Introductory
Stage
2

7,200
3.00

21,600.00
0%
3

7,200
3.00

21,600.00
0%
Festive
Month
4

7,200
3.00

21,600.00
0%
5

7,200
3.00

21,600.00
0%
6

7,200
3.00

21,600.00
0%
7

7,200
3.00

21,600.00
0%
Fasting
Month
8

7,200
3.00

21,600.00
0%
9

7,200
3.00

21,600.00
0%
10

7,200
3.00

21,600.00
0%
11

7,200
3.00

21,600.00
0%
12

7,200
3.00

21,600.00
0%
School
Holiday
Total Sales for 2014

86,400.00
3.00

259,200.00

Total Sales for 2015
(10% increase)

95,040.00
3.00

285,120.00
10% INCREASE
Total Sales for 2016
(15% increase)

109,296.00
3.00

327,888.00
15%

Marketing Strategy
There are actually plenty of activities involving the target market strategies such as
the selection of the target market, the setting of a marketing objective, the development
and maintenance of a marketing mix and other activities that will produce satisfaction for
our target market. Usually the marketing strategies consist of four major steps or better
known as the 4Ps of marketing. If these steps are followed and planned carefully, it
may produce and result a creatively combined interrelated and independent marketing
activities.
D Potato Enterprise has bright future to succeed in this business industry and is
expected to produce larger profits due to several factors. Our company will be providing
excellent products and services to satisfy our customer and at the same time making
some profit as well. In achieving our target, our company will be executing the
marketing strategies by introducing the product and service offered, price determination,
locating a strategic place for our company and also doing some promotion

In other words, marketing strategies plays an important role in achieving our
companys objective by introducing and attracting the customers. That is why D.Potato
Enterprise is setting the marketing strategy based on the 4Ps formula that stands for:
i. Product and Services Strategy
ii. Price strategy
iii. Place strategy
iv. Promotion strategy


Product and service strategy
The first marketing strategy in 4PS formula basically begins with the product and
service offering. To attract our customer, we will be offering them high quality product
and serving them with the best services at affordable price. This is to make sure that our
customers needs are not neglected and for them to feel comfortable coming to our
caf. We think that it is not right for our company to only concentrate on getting profits
without giving our customers the best service and product. Based on our target market
that is students and family, we have different strategy in our business to attract these
type of our customers based on their age and life style to choose our products.

Our first mainly target customers is comes from students. Basically students age is
range between 12 years old until 23 years old that study in many institutions around
Bandar Perda. So, we can focus on our products by packaging method because many
students like fast food. We need make interesting and simple pack. This surely can
attract them to buy our products and can promote our products too to their friends.

Secondly, our target is comes from families. As we know, children love something
with variety of design and type. This also goes to food. So, we also provide our product
that comes with many design and colour to attract children to choose our products.
Parents surely come to our caf to buy our products for their children. Our product
always be first choice for all parents.We also our products by providing high quality and
healthy products. Parents now always concern about their health in choosing food that
they want to eat. So, we take an alternative to serve our adult customers by labeling our
products from simple tags attached to our products package box. This can make them
more confident to choose our products because we have label our products with
approved certificate about quality and nutrient content in our products.


Price Strategy
The second most important strategy in business is price strategy. We made up some
strategy to promote our products to customers by planning some price tactics in our
business discount pricing .Every month, we will come up our products with special
discounts to our customers in first week of every month depend on products they buy.
Customers that buy our product in many quantity, we will give them special discounts
such as every purchase of up to RM50 will get 10% of discounts. Beside, we also will
give discount 5% for who have membership card. This tactics will surely attract many
customers and existing customers to come at our caf always.

Place Strategy
The place or location plays an important role and is surely to affect our business.
That is why before setting up any business, we must first consider the location that we
choose on building up our business company. The reason supporting our choosen
location, that wil be in Bandar Perda is due to its strategical location. It is located in the
center of attraction and has a large target market. Besides that, the chances of our
business to survive will also be higher since we offer more interesting services .Besides,
at Bandar Perda does not have product like us so we product not have high
competitions
Promotion Strategy
D.Potato Enterprise will be using plenty of methods and approach to advertise our
product and service offered. This is very important since it has been seen that a good
promotional strategy may influence and increase a cafe income based on several major
cafe that has already made an impact in the business industry. The main objective of
conducting a promotional strategy is to make sure that the customers are well informed
about our offer promotion and discounts. Another reason for promotional strategy is to
attracted potential customers to come to our place and at the same time can promote
our business. This will be some of the promotional strategies that we will be
implementing for our business :
.
Flyers
We will be spreading our flyers around Bandar Perda to inform the people about our
new business and the type of service that our cafe will be offering. By doing so, we are
hoping to attract them to come over to our place and try the service and product that we
are offering.


Signboard
A large signboard will be placed in front of our caf building so that people who are
passing by will be alert and noticed about the business that we are running. This
signboard also be design attractively using bright colours to make sure that our target
can be achieved. Beside that we also will be providing important information on our
signboard.

Banner
We will be placing two banner around Bandar Perda in this early stage so that
people will know and be inform about the opening of our business and its location. The
first banner will be placed at the bus station since that is one of the most suitable
location where people around will often come. The second location of our banner will
be placed near UiTM. This is to attract the students there because we are expecting
them as our major customer and it is a must for us to attract their attention.

Business Card
For our business card, we will be giving our contact number and the address of our
caf so that it will be easier for our customer to contact us in order to book for ordering
our product in packaging. This is seen to be one of the most effective way to promote
our business
Promotion Tools Quantity Cost Per unit (RM) Total Cost (RM)
Signboard 1 500.00 500.00
Flyers 100 20.00 2000.00
Banner 2 60.00 120.00
Membership card 500 1.00 500.00
Total 603 581 3120.00


Marketing Budget

Item Fixed asset (RM)
Monthly
Expenses(RM)
Other
Expenses(RM)
Furniture and Fitting

980.00

Salary(EPF and
SOCSO)
1,134.75
Flyers
Banners
Membership
card
Signboard

2000.00
120.00
500.00
500.00
Total 980.00 1,134.75 3120.00
CHAPTER 4: PRODUCTION PLAN

4.1 INTRODUCTION TO PRODUCTION PLAN

As the department of operational, we need to ensure our department
being great supports towards D Potato Enterprise in order for D Potato Ent. to
archive our company goal as well. We will give our best work in order to
encourage our potato chips into market by managing the operational planning as
well.

4.1.1 Production Objectives

To ensure the operational of the business run smoothly.
To ensure the kiosk able to fulfill the customer demands on our goods and
services.
To able managed the operational of the company as well to achieve the
company vision and mission.
To optimize the customer satisfaction and avoid all types of cognitive
dissonance.
Provide the best kiosk management that satisfied customer.
Having the best controlling in staffing and produced the best workplace for
the employee.






4.2 PROCESS PLANNING

4.2.1 Activity Chart for the Production of Potato Chips








Prick the potatoes using satey stick
Fry the potatoes
Marinated the potatoes.
Chop the potatoes into slices
Clean and peel the potatoes
Check the quality of the potatoes and segretate the bad ones
Tranfer the potatoes from the suppliers to production area
4.2.2 Process Flow Chart for Potato Chips



Transport to the kiosk.
Package the potato into paper bag.
Prick the potatoes using satey stick.
Fry the potatoes
Marinated the potatoes into different flavour ( Original, Spicy, Tomyam,Super hot)
Extruded the potato chips into different shapes.
Chop the potatoes into slices
Boil the potatoes for awhile and put it in cold water -- peeling process become easier.
Clean the potatoes
Check the quality of the potatoes and segretate the bad ones
Tranfer the potatoes from the suppliers to production area
4.3 OPERATION LAYOUT





Output Door Input Door






4.4 MATERIAL PLANNING

Sales forecast for 2014 = RM 259,200
Average sales forecast per month = RM 259,200/12 months
= RM 21,600


Average sales forecast per month = RM 21,600
Price per unit = RM 3
Monthly Production (unit) = RM 21,600/RM 3
= 7 200 units per month

Packaging
Table
Stove
Chopping
Table
Sink
4.4.1 Raw material required


INGREDIENT
Potatoes
Flavor
Stick
Oil
Paper bag (chocolate)
Ice



4.4.2 Bills of the materials

No.
Ingredients/
Materials
Quantity
Required For
1 stick of
potato chips
Indicator
Cost/Unit
(RM)
Total
Cost
(RM)
Usage/
Month
Total
Cost/
Month
(RM)
1 Potatoes 3 pcs 0.2 0.60 7,200 4,320.00
2 Flavour 5 gsm 0.1 0.50 7,200 3,600.00
3 Stick 1 pcs 0.01 0.01 7,200 72.00
4 Oil 1 ml 0.05 0.05 7,200 360.00
5
Paper bag
(chocolate)
1 pcs 0.04 0.04 7,200 288.00
6 Ice 5 pcs 0.01 0.05 7,200 360.00
Total Cost per unit 1.25 9,000.00



4.4.3 Quantity of raw material required

Number of output per month = 7200
Safety stock = 5%
= 360
Total units to be produced = 7560


4.4.5 Suppliers of raw materials


INGREDIENT SUPPLIER
Potatoes Pasar Borong G-Mat Sdn. Bhd.
No. 4555, Lorong Alma Jaya 10, Taman Alma Jaya, Pulau Pinang
14000 Bukit Mertajam, Pulau Pinang, Malaysia.
Flavor TESCO BUKIT MERTAJAM
No. 2323 Jalan Rozhan
Pusat Perniagaan Seri Impian Bukit Mertajam
14000 Pulau Pinang, Malaysia.

Stick
Oil
Paper bag
Ice Mini Market Fajar
No A-1-20 (Gf), Pangsa Seri Pauh, 13500, Permatang Pauh, Seberang Prai, Pulau
Pinang, Malaysia.




4.4.6 Purchase Projection

Month No. of Unit Material
Cost/Purchase
Cost (RM)
Amount of
Purchases
(RM)
Jan
7,200
1.25 9,000.00
Feb
7,200
1.25 9,000.00
Mar
7,200
1.25 9,000.00
Apr
7,200
1.25 9,000.00
May
7,200
1.25 9,000.00
Jun
7,200
1.25 9,000.00
Jul
7,200
1.25 9,000.00
Aug
7,200
1.25 9,000.00
Sep
7,200
1.25 9,000.00
Oct
7,200
1.25 9,000.00
Nov
7,200
1.25 9,000.00
Dec
7,200
1.25 9,000.00
Total Purchase for 2014
86,400
1.25 108,000.00
Total Purchase for 2015
95,040
1.25 118,800.00
Total Purchase for 2016
109,296
1.25 136,620.00





4.5 CAPACITY PLANNING

4.5.1 Output Planning

The calculations of output are as follows:

Monthly production =
7,200
Safety stock (5%) = 360
Total units of to be produced =
7,560

* Safety stock is a term that is used to describe the amount of inventory or stock that is kept on
hand in order to reduce the chance of a temporary shortfall of materials from taking place.

Daily production =
7,560
26
= 291

Hourly production = 291
8
= 36







4.5.3 Number of workers required

NO OF WORKER REQUIRED = production required
per hour
Worker capacity per
hour

= 36
20
= 2


4.5 OPERATION PERSONNEL

4.5.1 Production Department Chart






PRODUCTION
MANAGER
PRODUCTION
ASSISTANCE
(MATERIAL)
PRODUCTION
ASSISTANCE
(PACKAGING)

4.5.2 List of Operation Personnel

POSITION NO. OF PERSONNELS
Production Assistance (Material) 1
Production Assistance
(Packaging)
1
TOTAL 2



4.5.3 Schedule of Tasks and Responsibility

POSITION TASKS AND RESPONSIBILITIES
Production Assistance (Material) Handle all the activities in the kitchen
Production Assistance
(Packaging)
Packaging the product




4.5.4 Schedule of Remuneration

POSITION NO. MONTHLY
SALARY
(RM)
EPF
CONTIBUTION
(13%) (RM)
SOCSO
(RM)
TOTAL
AMOUNT
Production
Assistance
(Material)
1 900.00 117.00 14.85 1,031.85
Production
Assistance
(Packaging)
1 900.00 117.00 14.85 1,031.85
TOTAL 2,063.70

4.7 BUSINESS AND OPERATION HOURS

Business Hours Time
11.00 am 11.00 pm
Day
Monday - Saturday
Operation Hours Time
9.00 am 5.00 pm
Day
Monday - Saturday


4.8 OPERATION BUDGET

Item Fixed Assets (RM) Monthly Expenses
(RM)
Other Expenses
(RM)
Productions
Renovation
500.00
Equipment 280.00
Raw Materials 9,000.00
Salary(EPT+SOCSO) 2063.70
TOTAL 780.00 11063.70
11843.70


FINANCIAL PLAN
Introduction

Financial planning plays a very crucial role for the whole business plan. Without it,
entrepreneurs would not be able to forecast and plan their business thoroughly.
Financial plan facilitates the company to visualize the short and long term financial
requirements in running a new business. It also shows how the requirements are
going to be financed (using internal and external resources). Financial plan also
include projection of the financial statement such as cash flow, profit and loss,
balance sheet and some financial analysis in order to determine the viability of the
proposed business.
The information of financial plan is a gathered input from the administrative
budget, marketing and operation budget where in the financial, working paper,
schedule and financial plan must have the statements below:
a) Project implementation cost
b) Sources of financing
c) Pro-forma cash flow statement
d) Pro-forma income statement
e) Pro-forma balance sheet
f) Financial analysis

The importance of Financial Plan
To determine the amount of money to be invested of project cost
To identify and propose the relevant sources of fund
To ensure that the initial capital is sufficient
To appraise the viability before actual investment is committed
As a guideline for implementation


Project Implementation
D' Potato Enterprise
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Requirements Cost Loan Hire-Purchase Own Contribution
Fixed Assets Cash
Existing F. Assets
Land & Building
Office Furniture 1,520 520 1,000
Office Equipment 2,950 950 2,000
Vehicle 20,000 15,000 5,000
Office Renovation 100 100
Office Furniture
OfficeEquipment 880 80 800


Office Equipment 280 180 100
kitchen renovation 500 500


Working
Capital 1 months
Administrative 6,519 1,419 5,100
Marketing 1,032 32 1,000
Operations 11,064 6,064 5,000
Pre-Operations & Other
Expenditure 5,995 995 5,000
Contingencies 10% 5,084 84 5,000

TOTAL

55,923 10,923 15,000 30,000










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Production Cost Pro Forma Statement
PRODUCTION COST PRO-FORMA STATEMENT

Year 1 Year 2 Year 3





Raw Materials




Opening Stock 0 450 495


Current Year Purchases 108,000 118,800 136,620


Ending Stock 450 495 569


Raw Materials Used 107,550 118,755 136,546


Carriage Inward




107,550 118,755 136,546
Salaries, EPF & SOCSO 24,764 27,241 31,327
Factory Overhead




Depreciation of Fixed assets
(Operations) 156 156 156


















Total Factory Overhead 156 156 156
Production Cost 132,470 146,152 168,029
















Pro Forma Income Statement
D' Potato Enterprise
PRO-FORMA INCOME STATEMENT

Year 1 Year 2 Year 3

Sales 259,200 285,120 327,888

Less: Cost of Sales


Opening Stock of Finished
Goods

1,080 1,188

Production Cost

132,470 146,152 168,029

less: Ending Stock of Finishe
Goods
1,080 1,188 1,366
0 0 0



131,390 146,044 167,851

Gross Profit 127,810 139,076 160,037





Less: Enpenditure


Administrative Expenditure 78,225 86,048 98,955

Marketing Expenditure 12,382 13,620 15,663

Other Expenditure 3,900 4,290 4,934

Business Registration &
Licences
60

Insurance & Road Tax for Motor
Vehicle
1,000 1,000 1,000

Other Pre-Operations
Expenditure
35

Interest on Hire-Purchase 450 450 450

Interest on Loan 437 437 437

Depreciation of Fixed Assets 5,090 5,090 5,090



Total Expenditure 101,579 110,935 126,529

Net Profit Before Tax 26,230 28,141 33,509
Tax 0 0 0
Net Profit After Tax 26,230 28,141 33,509
Accumulated Net Profit 26,230 54,371 87,880









Pro Forma Balance Sheet
D' Potato Enterprise
PRO-FORMA BALANCE SHEET

Year 1 Year 2 Year 3
ASSETS







Fixed Assets (Book Value)



Land & Building

Office Furniture 1,216 912 608
Office Equipment 2,360 1,770 1,180
Vehicle 16,000 12,000 8,000
Office Renovation 80 60 40

Office Furniture


OfficeEquipment 704
528 352






Office Equipment 224 168 112
kitchen renovation 400 300 200








20,984 15,738 10,492
Current Assets



Stock of Raw Materials
450 495 569
Stock of Finished Goods 1,080 1,188 1,366
Accounts Receivable 3,240 3,564 4,099
Cash Balance 51,565 80,370 114,935


56,335 85,617 120,969
Other Assets


Deposit 1,000 1,000 1,000




TOTAL ASSETS 78,319 102,355 132,461




Owners' Equity



Capital

30,000 30,000
30,000
Accumulated Profit

26,230 54,371 87,880


56,230 84,371 117,880
Long Term Liabilities



Loan Balance

8,739 6,554 4,369
Hire-Purchase Balance

12,000 9,000 6,000


20,739 15,554 10,369
Current Liabilities


Accounts Payable

1,350 2,430 4,212




TOTAL EQUITY &
LIABILITIES
78,319 102,355 132,461




Financial Performance
D' Potato Enterprise
FINANCIAL PERFORMANCE
Year 1 Year 2 Year 3
PROFITABILITY
Sales 259,200 285,120 327,888
Gross Profit 127,810 139,076 160,037
Profit Before Tax 26,230 28,141 33,509
Profit After Tax 26,230 28,141 33,509
Accumulated Profit 26,230 54,371 87,880

LIQUIDITY
Total Cash Inflow 296,883 284,796 327,353
Total Cash Outflow 245,318 255,991 292,788
Surplus (Deficit) 51,565 28,805 34,565
Accumulated Cash 51,565 80,370 114,935

SAFETY
Owners' Equity 56,230 84,371 117,880
Fixed Assets 20,984 15,738 10,492
Current Assets 56,335 85,617 120,969
Long Term Liabilities 20,739 15,554 10,369
Current Liabilities 1,350 2,430 4,212

FINANCIAL RATIOS
Profitability
Return on Sales 10% 10% 10%
Return on Equity 47% 33% 28%
Return on Investment 33% 27% 25%
Liquidity
Current Ratio 41.7 35.2 28.7
Quick Ratio (Acid Test) 40.6 34.5 28.3



Safety
Debt to Equity Ratio 0.4 0.2 0.1

BREAK-EVEN ANALYSIS
Break-Even Point (Sales) 199,857 218,877 249,481
Break-Even Point (%) 77% 77% 76%







Financial Performance