Professional Documents
Culture Documents
JUNE 2011
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Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 1.1
. . . . . . Objectives
. . . . . . . . . .. .. .. .. .. .. .. .. .... ................... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . .
. . . . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 1.2
. . . . . Mission
1.3
Keys
. . . . .to
. . Success
................................................................
.......................................................................
Company
. .Summary
. . . . . . . . .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 2.1
. . . . . . Company
. . . . . . . . History
..............................................................
. . . . . . . .and
. . . Facilities
. . . . . . . ....... .... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . .
. 2.2
. . . . . Location
. . . . . . . . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Products. Information
. . . . . . . . . .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 3.1
. . . . . . Health
. . . . . .Benefits
. . . . . . ...... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . .
. 3.2
. . . . . . Industry
. . . . . . . Analysis
. . . . . . . .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.......................................................................
Market Segmentation
. . . . . . . . . . . .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.............................................................................
Strategy
. . . . . . . and Implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 5.1
. . . . . . Marketing
. . . . . . . . .Strategy
. . . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . .
.. .. .. .. .. .. . . .Plan
. . . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 5.2
. . . . . . Marketing
5.3
Sales
. . . . . .Strategy
. . . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.4
Sales
. . . . . .Forecast
. . . . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.......................................................................
Personnel
. . . . . .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 6.1
. . . . . . Management
. . . . . . . . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. ............... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . .
6.2
Team
..... ..................................................................
6.3
Personnel
. . . . . . . . . Plan
. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.......................................................................
Financial. Plan
......................................................................
. 7.1
. . . . . . Break-even
. . . . . . . . . .Analysis
. . . . . . . .. .. .. .. .. .. .. ................... .... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . .
Important
. 7.2
. . . . . . . . .Assumptions
..............................................................
7.3
Projected
. . . . . . . . .Profit
. . . . and
. . . ..Loss
.. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.4
Projected
. . . . . . . . .Cash
. . . . Flow
. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.5
Projected
. . . . . . . . .Balance
. . . . . . ..Sheet
.. .. .. .. .......... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . .
7.6
Business
. . . . . . . . Ratios
. . . . . . .. .............. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.........................................................................
[Charge Manggis]
4
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Page 2
CONFIDENTIALITY AGREEMENT
The undersigned reader acknowledges that the information provided by _______________ in this business plan is
confidential; therefore, reader agrees not to disclose it without the express written permission of
_______________.
It is acknowledged by reader that information to be furnished in this business plan is in all respects confidential in
nature, other than information which is in the public domain through other means and that any disclosure or use of
same by reader may cause serious harm or damage to _______________.
Upon request, this document is to be immediately returned to _______________.
___________________
Signature
___________________
Name
___________________
Date
[Charge Manggis]
Page 3
Highlights (Planned)
6000000
5000000
4000000
Sales
3000000
Gross Margin
Net Profit
2000000
1000000
0
2012
[Charge Manggis]
2013
2014
Page 4
1.1 Objectives
The objectives of Charge2U are the following:
1.2 Mission
Charge2U's mission is as follows:
QUALITY: Our Mangosteen juices are the highest quality, most nutritious food products...because we
will accept nothing less.
INNOVATIVE: Our products have always been in the forefront of the health and nutrition wave.
Innovative products, state of the art manufacturing, quality assurance and industry expertise are the
bases for our past and future successes.
INTEGRITY: Our customers depend on the quality of our Mangosteen products. Our commitment to
the highest standard is the foundation of our customer's trust in Charge2U. We stand behind our
product, our service and our word.
[Charge Manggis]
Page 5
Economic turmoil
Ideas from F1: Redbull
Spent RM50,000 in product concept & design
1999
2000 - 2006
Performance not up to expectation. Sold machineries to get more capital for R&D
Market research
Formulate new business strategy
2007 - 2008
2009
2010
[Charge Manggis]
Page 6
Table:
Past Performance
2009
RM211,750
RM69,874
33.00%
RM47,489
44
28.38
2010
RM536,527
RM199,785
37.24%
RM117,722
43
26.94
2011
RM600,000
RM210,000
35.00%
RM120,000
61
11.14
2009
2010
2011
Current Assets
Cash
Accounts Receivable
Inventory
Other Current Assets
Total Current Assets
RM3,035
RM25,450
RM5,000
RM4,400
RM37,885
RM11,754
RM101,868
RM20,000
RM1,125
RM134,747
RM13,500
RM100,000
RM50,000
RM1,562
RM165,062
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
RM45,000
RM9,000
RM36,000
RM45,000
RM18,000
RM27,000
RM100,000
RM38,000
RM62,000
Total Assets
RM73,885
RM161,747
RM227,062
Current Liabilities
Accounts Payable
Current Borrowing
Total Current Liabilities
RM1,500
RM0
RM1,500
RM7,300
RM0
RM7,300
RM5,000
RM0
RM5,000
Long-term Liabilities
Total Liabilities
RM0
RM1,500
RM0
RM7,300
RM0
RM5,000
Paid-in Capital
Retained Earnings
Earnings
Total Capital
RM50,000
RM0
RM22,385
RM72,385
RM50,000
RM22,385
RM82,062
RM154,447
RM50,000
RM82,062
RM90,000
RM222,062
RM73,885
RM161,747
RM227,062
Sales
Gross Margin
Gross Margin %
Operating Expenses
Collection Period (days)
Inventory Turnover
BALANCE SHEET
[Charge Manggis]
Page 7
Past Performance
600000
500000
400000
Sales
300000
Gross
Net
200000
100000
0
2009
2010
2011
[Charge Manggis]
Page 8
Enrich anti-oxidant
Ready to drink
1st in Malaysia
Any age consumable
Room temperature
18 months shelf-life
No side effect
Affordable price
[Charge Manggis]
Page 9
BRANDS
ORIGIN
BIZ TYPE
PRICE
CONTENT
Xango
USA
Multi level
RM159.90
750 ml
Vemma
USA
Multi level
RM169.90
750 ml
Monavie
USA
Multi level
RM180.00
850 ml
BRANDS
ORIGIN
BIZ TYPE
PRICE
CONTENT
Shemelin
Malaysia
Multi level
RM75.00
350 ml
Biosteen
Malaysia
Multi level
RM80.00
500 ml
Sunsteen
Malaysia
Multi level
RM60.00
350 ml
Udani
Malaysia
Multi level
RM90.00
1000 ml
CHARGE
Malaysia
Trading
RM35.00
250ml x 6
BRANDS
ORIGIN
BIZ TYPE
PRICE
CONTENT
PRODUCT
Brands
International
Trading
RM35.00
50 ml x 6
Pati ayam
Brands
International
Trading
RM35.00
50 ml x 6
Pati ikan
Brands
International
Trading
RM35.00
50ml x 6
Pati prun
Kinohimitsu
Japan
Trading
RM80.00
50 ml x 6
Pati prun
Polleny
Malaysia
Trading
RM38.00
50 ml x 6
pati ikan
maspati
Indonesia
Trading
RM48.00
75 ml x 6
pati ikan
CHARGE
Malaysia
Trading
RM29.90
250 ml x 6
pati manggis
[Charge Manggis]
Page 10
Table:
2013
2014
2015
2016
Growth
Hypermarket Retail Chain
10%
300
330
363
399
439
10%
500
550
605
666
733
20%
300
360
432
518
622
20%
500
600
720
864
1,037
30%
300
390
507
659
857
10%
100
110
121
133
146
17.67%
2,000
2,340
2,748
3,239
3,834
Total
[Charge Manggis]
Page 11
DESCRIPTION
YEAR
YEAR
YEAR
2012
2013
2014
Sampling
R&D
Advertising
Paper
Bill Board
Printing
50,000
50,000
50,000
50,000
50,000
50,000
100,000
100,000
100,000
100,000
100,000
200,000
100,000
TOTAL:
300,000
300,000
500,000
Therefore,
Profit Margin for Selling to Agent = (RM135-RM64) / RM135 = 52.59% (COGS = 47.41%)
Profit Margin for Selling to Retailer = (RM184-RM64) / RM184 = 65.22% (COGS = 34.78%)
[Charge Manggis]
Page 12
Table:
Sales Forecast
2012
2013
2014
Sales - Agent
7,700
13,800
17,940
Sales - Retailer
5,900
12,000
15,600
13,600
25,800
33,540
2012
2013
2014
Sales - Agent
RM135.00
RM148.50
RM148.50
Sales - Retailer
RM184.00
RM202.40
RM202.40
Sales - Agent
RM1,039,500
RM2,049,300
RM2,664,090
Sales - Retailer
RM1,085,600
RM2,428,800
RM3,157,440
Total Sales
RM2,125,100
RM4,478,100
RM5,821,530
2012
2013
2014
Sales - Agent
RM64.00
RM70.40
RM70.40
Sales - Retailer
RM64.00
RM70.40
RM70.40
Sales - Agent
RM492,800
RM971,520
RM1,262,976
Sales - Retailer
RM377,600
RM844,800
RM1,098,240
RM870,400
RM1,816,320
RM2,361,216
Unit Prices
Sales (RM)
[Charge Manggis]
Page 13
Sales Monthly
350000
300000
250000
200000
Sales - Agent
150000
Sales - Retailer
100000
50000
0
Jan Feb Mar Apr May Jun
Jul
Sales by Year
6000000
5000000
4000000
Sales - Agent
3000000
Sales - Retailer
2000000
1000000
0
2012
[Charge Manggis]
2013
2014
Page 14
6.0 Personnel
The following is the existing team and personnel plan for Charge2U to achieve its projected sales
6.1 Management
1. Sarifah Nadiha Syed Nadzir, Owner
Age: 45
Female
Malay
Degree in Business Administration, UKM
2. Mohamad Apandi Bin Ishak, General Manager
Age: 43
Male
Malay
Degree in Food Science & Technology UKM
6.2 Team
1. Aznizam Bin Mat Sari, Operation Manager
Age: 42
Male
Malay
Ijazah Pentadbiran, UPM
2. Rozlina Binti Naemat, Admin & Finance
Age: 40
Female
Malay
Diploma Pentadbiran ITM
3. Fazly bin Omar, Sales Executive
Age: 29
Male
Malay
Diploma Banking Studies ITM
4. Tunku Iskandar Bin Shah, Sales Executive
Age: 40
Male
Malay
Indonesia
5. Syahrin Alif Baharin, Sales Executive
Age: 29
Male
Malay
Diploma Art & Design UTM
[Charge Manggis]
Page 15
Personnel
2012
2013
2014
Brand Manager x 1
RM36,000
RM39,600
RM43,560
Sales Manager x 1
RM36,000
RM39,600
RM43,560
Sales Executive x 4
RM96,000
RM105,600
RM116,160
RM48,000
RM52,800
RM58,080
Logistic x 2
RM43,200
RM47,520
RM52,272
RM48,000
RM52,800
RM58,080
Management x 2
RM120,000
RM132,000
RM145,200
Total People
14
14
14
Total Payroll
RM427,200
RM469,920
RM516,912
[Charge Manggis]
Page 16
869
RM135,827
Assumptions:
Average Per-Unit Revenue
RM156.26
RM64.00
RM80,195
Rate
Principal
10%
750,000
[Charge Manggis]
Amount (RM)
12,500
150,000
Page 17
Table:
2013
2014
RM2,125,100
RM870,400
RM106,255
RM106,255
-----------RM1,082,910
RM4,478,100
RM1,816,320
RM223,905
RM223,905
-----------RM2,264,130
RM5,821,530
RM2,361,216
RM291,077
RM291,077
-----------RM2,943,369
Gross Margin
Gross Margin %
RM1,042,190
49.04%
RM2,213,970
49.44%
RM2,878,161
49.44%
RM427,200
RM300,000
RM20,000
RM55,536
RM15,600
RM36,000
RM12,000
RM60,000
RM36,000
-----------RM962,336
RM469,920
RM300,000
RM20,000
RM61,090
RM15,600
RM39,600
RM13,200
RM66,000
RM39,600
-----------RM1,025,010
RM516,912
RM500,000
RM20,000
RM67,199
RM15,600
RM43,560
RM14,520
RM72,600
RM43,560
-----------RM1,293,951
RM79,854
RM99,854
RM66,875
RM2,596
RM1,188,960
RM1,208,960
RM52,500
RM227,292
RM1,584,210
RM1,604,210
RM37,500
RM309,342
Net Profit
Net Profit/Sales
RM10,383
0.49%
RM909,168
20.30%
RM1,237,368
21.26%
Sales
Direct Costs of Goods
Sales Commission (5% of Sales)
Transportation (5% of Sales)
Expenses
Payroll
Marketing/Promotion
Depreciation
EPF & Socso
Rent
Overhead & Utilities
Tel, Fax, HP, Internet
Motor Vehicle Expenses
Miscellaneous
Total Operating Expenses
Profit Yearly
1400000
1200000
1000000
800000
600000
400000
200000
0
2012
[Charge Manggis]
2013
2014
Page 18
Table:
Cash Flow
2012
2013
2014
RM0
RM1,588,745
RM1,588,745
RM0
RM3,773,501
RM3,773,501
RM0
RM5,419,244
RM5,419,244
RM750,000
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM100,000
RM0
RM2,338,745
RM3,873,501
RM5,419,244
2012
2013
2014
RM2,182,317
RM2,182,317
RM3,698,471
RM3,698,471
RM4,650,303
RM4,650,303
Cash Received
Cash from Operations
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
Additional Cash Received
Bank Loan
New Other Liabilities (interest-free)
New Long-term Liabilities
Sales of Other Current Assets
Sales of Long-term Assets
Capital Injection
Subtotal Cash Received
Expenditures
Expenditures from Operations
Cash Spending
Subtotal Spent on Operations
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out
Principal Repayment of Bank Loan
RM0
RM0
RM0
RM150,000
RM150,000
RM150,000
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM2,332,317
RM3,848,471
RM4,800,303
RM6,428
RM19,928
RM25,031
RM44,959
RM618,941
RM663,899
[Charge Manggis]
Page 19
300000
Cash Balance
200000
100000
0
-100000
Jan Feb Mar Apr May Jun
Jul
2012
2013
2014
RM19,928
RM636,355
RM137,600
RM1,562
RM795,445
RM44,959
RM1,340,95
RM287,139
4
RM1,562
RM1,674,61
4
RM663,899
RM1,743,24
RM373,280
0
RM1,562
RM2,781,98
2
RM100,000
RM58,000
RM42,000
RM837,445
2012
RM100,000
RM78,000
RM22,000
RM1,696,61
4
2013
RM100,000
RM98,000
RM2,000
RM2,783,98
2
2014
RM5,000
RM600,000
RM0
RM605,000
RM5,000
RM450,000
RM0
RM455,000
RM5,000
RM300,000
RM0
RM305,000
Total Liabilities
RM0
RM605,000
RM0
RM455,000
RM0
RM305,000
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liab. & Capital
RM50,000
RM172,062
RM10,383
RM232,445
RM837,445
Net Worth
RM232,445
RM150,000
RM182,445
RM909,168
RM1,241,61
RM1,696,61
4
4
RM1,241,61
4
RM150,000
RM1,091,61
RM1,237,36
4
RM2,478,98
8
RM2,783,98
2
2
RM2,478,98
2
Current Assets
Cash
Accounts Receivable
Inventory
Other Current Assets
Total Current Assets
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Liabilities and Capital
Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
Long-term Liabilities
[Charge Manggis]
Page 20
Table:
Ratios
Sales Growth
2012
254.18%
2013
110.72%
2014
30.00%
75.99%
16.43%
0.19%
94.98%
5.02%
100.00%
79.04%
16.92%
0.09%
98.70%
1.30%
100.00%
62.62%
13.41%
0.06%
99.93%
0.07%
100.00%
72.24%
0.00%
72.24%
27.76%
26.82%
0.00%
26.82%
73.18%
10.96%
0.00%
10.96%
89.04%
100.00%
49.04%
100.00%
49.44%
100.00%
49.44%
48.55%
29.14%
28.18%
14.12%
3.76%
6.70%
26.55%
8.59%
27.21%
1.31
1.09
72.24%
5.58%
1.55%
3.68
3.05
26.82%
91.53%
66.98%
9.12
7.90
10.96%
62.39%
55.56%
2012
0.49%
4.47%
2013
20.30%
73.22%
2014
21.26%
49.91%
3.34
56
11.93
0.00
0
2.54
3.34
81
8.55
0.00
0
2.64
3.34
97
7.15
0.00
0
2.09
2.60
1.00
0.37
1.00
0.12
1.00
RM190,445
1.19
RM1,219,614
22.65
RM2,476,982
42.25
0.39
72%
0.04
9.14
0.00
0.38
27%
0.10
3.61
0.00
0.48
11%
2.18
2.35
0.00
Current Liabilities
Long-term Liabilities
Total Liabilities
Net Worth
Percent of Sales
Sales
Gross Margin
Selling, General & Administrative
Expenses
Advertising Expenses
Profit Before Interest and Taxes
Main Ratios
Current
Quick
Total Debt to Total Assets
Pre-tax Return on Net Worth
Pre-tax Return on Assets
Additional Ratios
Net Profit Margin
Return on Equity
Activity Ratios
Accounts Receivable Turnover
Collection Days
Inventory Turnover
Accounts Payable Turnover
Payment Days
Total Asset Turnover
Debt Ratios
Debt to Net Worth
Current Liab. to Liab.
Liquidity Ratios
Net Working Capital
Interest Coverage
Additional Ratios
Assets to Sales
Current Debt/Total Assets
Acid Test
Sales/Net Worth
Dividend Payout
[Charge Manggis]
Page 21
Table:
Sales Forecast
Sales Forecast
Unit Sales
Sales - Agent
Sales - Retailer
Total Unit Sales
0%
0%
Unit Prices
Sales - Agent
Sales - Retailer
Sales
Sales - Agent
Sales - Retailer
Total Sales
Direct Unit Costs
Sales - Agent
Sales - Retailer
Direct Cost of Sales
Sales - Agent
Sales - Retailer
Subtotal
[Charge Manggis]
47.41
34.78
%
%
Jan-1
2
250
100
350
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
300
150
450
350
200
550
400
250
650
450
300
750
550
400
950
650
500
1,150
750
600
1,350
850
700
1,550
950
800
1,750
1,050
900
1,950
1,150
1,000
2,150
Jan-1
RM1
2
35.00
RM1
84.00
Feb-12
RM135.00
RM184.00
Mar-12
RM135.00
RM184.00
Apr-12
RM135.00
RM184.00
May-12
RM135.00
RM184.00
Jun-12
RM135.00
RM184.00
Jul-12
RM135.00
RM184.00
Aug-12
RM135.00
RM184.00
Sep-12
RM135.00
RM184.00
Oct-12
RM135.00
RM184.00
Nov-12
RM135.00
RM184.00
Dec-12
RM135.00
RM184.00
RM3
RM1
3,750
8,400
RM5
2,150
Jan-1
RM6
2
RM6
4.00
4.00
RM40,500
RM27,600
RM68,100
RM47,250
RM36,800
RM84,050
RM60,750
RM55,200
RM115,950
RM74,250
RM73,600
RM147,850
RM87,750
RM92,000
RM179,750
RM101,250
RM110,400
RM211,650
RM114,750
RM128,800
RM243,550
RM128,250
RM147,200
RM275,450
RM141,750
RM165,600
RM307,350
RM155,250
RM184,000
RM339,250
Feb-12
RM64.00
RM64.00
Mar-12
RM64.00
RM64.00
RM54,000
RM46,000
RM100,00
0
Apr-12
RM64.00
RM64.00
May-12
RM64.00
RM64.00
Jun-12
RM64.00
RM64.00
Jul-12
RM64.00
RM64.00
Aug-12
RM64.00
RM64.00
Sep-12
RM64.00
RM64.00
Oct-12
RM64.00
RM64.00
Nov-12
RM64.00
RM64.00
Dec-12
RM64.00
RM64.00
RM1
RM6,
6,000
RM2
400
2,400
RM19,200
RM9,600
RM28,800
RM22,400
RM12,800
RM35,200
RM25,600
RM16,000
RM41,600
RM28,800
RM19,200
RM48,000
RM35,200
RM25,600
RM60,800
RM41,600
RM32,000
RM73,600
RM48,000
RM38,400
RM86,400
RM54,400
RM44,800
RM99,200
RM60,800
RM51,200
RM112,000
RM67,200
RM57,600
RM124,800
RM73,600
RM64,000
RM137,600
Page 22
Table:
Personnel
Personnel Plan
Brand Manager x 1
Sales Manager x 1
Sales Executive x 4
Van Driver x 1 and
Logistic
Assistantx x2 1
Accounts & Admin x 2
Management x 2
Total People
Total Payroll
[Charge Manggis]
10%
10%
10%
10%
10%
10%
10%
Jan-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Feb-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Mar-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Apr-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
May-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Jun-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Jul-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Aug-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Sep-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Oct-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Nov-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
Dec-12
RM3,000
RM3,000
RM8,000
RM4,000
RM3,600
RM4,000
RM10,000
14
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
RM35,600
Page 23
Table:
Jan-12
RM52,150
RM22,400
RM2,608
RM2,608
-----------RM27,615
Feb-12
RM68,100
RM28,800
RM3,405
RM3,405
-----------RM35,610
Mar-12
RM84,050
RM35,200
RM4,203
RM4,203
-----------RM43,605
Apr-12
RM100,000
RM41,600
RM5,000
RM5,000
-----------RM51,600
May-12
RM115,950
RM48,000
RM5,798
RM5,798
-----------RM59,595
Jun-12
RM147,850
RM60,800
RM7,393
RM7,393
-----------RM75,585
Jul-12
RM179,750
RM73,600
RM8,988
RM8,988
-----------RM91,575
Aug-12
RM211,650
RM86,400
RM10,583
RM10,583
-----------RM107,565
Sep-12
RM243,550
RM99,200
RM12,178
RM12,178
-----------RM123,555
Oct-12
RM275,450
RM112,000
RM13,773
RM13,773
-----------RM139,545
Nov-12
RM307,350
RM124,800
RM15,368
RM15,368
-----------RM155,535
Dec-12
RM339,250
RM137,600
RM16,963
RM16,963
-----------RM171,525
Gross Margin
Gross Margin %
RM24,535
47.05%
RM32,490
47.71%
RM40,445
48.12%
RM48,400
48.40%
RM56,355
48.60%
RM72,265
48.88%
RM88,175
49.05%
RM104,085
49.18%
RM119,995
49.27%
RM135,905
49.34%
RM151,815
49.39%
RM167,725
49.44%
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
RM35,600
RM25,000
RM1,667
RM4,628
RM1,300
RM3,000
RM1,000
RM5,000
RM3,000
-----------RM80,195
PBIT
EBITDA
Interest Expense
Taxes Incurred
(RM55,660)
(RM53,993)
RM6,146
(RM12,361)
(RM47,705)
(RM46,038)
RM6,042
(RM10,749)
(RM39,750)
(RM38,083)
RM5,938
(RM9,137)
(RM31,795)
(RM30,128)
RM5,833
(RM7,526)
(RM23,840)
(RM22,173)
RM5,729
(RM5,914)
(RM7,930)
(RM6,263)
RM5,625
(RM2,711)
RM7,980
RM9,647
RM5,521
RM492
RM23,890
RM25,557
RM5,417
RM3,695
RM39,800
RM41,467
RM5,313
RM6,898
RM55,710
RM57,377
RM5,208
RM10,100
RM71,620
RM73,287
RM5,104
RM13,303
RM87,530
RM89,197
RM5,000
RM16,506
Net Profit
Net Profit/Sales
(RM49,444)
-94.81%
(RM42,997)
-63.14%
(RM36,550)
-43.49%
(RM30,102)
-30.10%
(RM23,655)
-20.40%
(RM10,844)
-7.33%
RM1,968
1.09%
RM14,779
6.98%
RM27,590
11.33%
RM40,402
14.67%
RM53,213
17.31%
RM66,024
19.46%
Sales
Direct Costs of Goods
Sales Commission (5% of
Sales)
Transportation
(5%)les)
Expenses
Payroll
Marketing/Promotion
Depreciation
EPF & Socso
Rent
Overhead & Utilities
Tel, Fax, HP, Internet
Motor Vehicle Expenses
Miscellaneous
Total Operating Expenses
[Charge Manggis]
13%
Page 24
Table:
Cash Flow
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
RM0
RM50,000
RM50,000
RM0
RM51,738
RM51,738
RM0
RM52,682
RM52,682
RM0
RM68,632
RM68,632
RM0
RM84,582
RM84,582
RM0
RM100,532
RM100,532
RM0
RM117,013
RM117,013
RM0
RM148,913
RM148,913
RM0
RM180,813
RM180,813
RM0
RM212,713
RM212,713
RM0
RM244,613
RM244,613
RM0
RM276,513
RM276,513
RM0
RM750,000
RM0
RM0
RM0
RM0
RM0
RM800,000
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM51,738
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM52,682
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM68,632
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM84,582
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM100,532
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM117,013
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM148,913
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM180,813
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM212,713
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM244,613
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM276,513
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
RM77,528
RM0
RM77,528
RM110,630
RM0
RM110,630
RM125,333
RM0
RM125,333
RM134,836
RM0
RM134,836
RM144,338
RM0
RM144,338
RM169,827
RM0
RM169,827
RM188,916
RM0
RM188,916
RM208,004
RM0
RM208,004
RM227,093
RM0
RM227,093
RM246,182
RM0
RM246,182
RM265,270
RM0
RM265,270
RM284,359
RM0
RM284,359
Cash Received
Cash from Operations
Cash Sales
Cash from Receivables
Subtotal Cash from
Operations
Additional Cash Received
Sales Tax, VAT, HST/GST
Received
New
Current Borrowing
New Other Liabilities
New
Long-term Liabilities
(interest-free)
Sales of Other Current
Assetsof Long-term Assets
Sales
New Investment Received
Subtotal Cash Received
Expenditures
Expenditures from
Cash Spending
Operations
Bill Payments
Subtotal Spent on
Operations
Additional Cash Spent
Sales Tax, VAT, HST/GST
Principal
Paid Out Repayment of
Current Borrowing
Other Liabilities Principal
RepaymentLiabilities
Long-term
Principal Repayment
Purchase Other Current
Purchase
Long-term Assets
Assets
Dividends
Subtotal Cash Spent
Net Cash Flow
Cash Balance
[Charge Manggis]
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM12,500
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM0
RM90,028
RM0
RM0
RM0
RM123,130
RM0
RM0
RM0
RM137,833
RM0
RM0
RM0
RM147,336
RM0
RM0
RM0
RM156,838
RM0
RM0
RM0
RM182,327
RM0
RM0
RM0
RM201,416
RM0
RM0
RM0
RM220,504
RM0
RM0
RM0
RM239,593
RM0
RM0
RM0
RM258,682
RM0
RM0
RM0
RM277,770
RM0
RM0
RM0
RM296,859
RM709,972
RM723,472
(RM71,392)
RM652,080
(RM85,151)
RM566,929
(RM78,704)
RM488,225
(RM72,257)
RM415,968
(RM81,795)
RM334,173
(RM84,402)
RM249,770
(RM71,591)
RM178,179
(RM58,780)
RM119,399
(RM45,968)
RM73,431
(RM33,157)
RM40,274
(RM20,346)
RM19,928
Page 25
Table:
Balance Sheet
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Current Assets
Cash
Accounts Receivable
Inventory
Other Current Assets
Total Current Assets
RM723,472
RM102,150
RM27,600
RM1,562
RM854,784
RM652,080
RM118,512
RM28,800
RM1,562
RM800,954
RM566,929
RM149,880
RM35,200
RM1,562
RM753,571
RM488,225
RM181,248
RM41,600
RM1,562
RM712,635
RM415,968
RM212,617
RM48,000
RM1,562
RM678,147
RM334,173
RM259,935
RM60,800
RM1,562
RM656,470
RM249,770
RM322,672
RM73,600
RM1,562
RM647,604
RM178,179
RM385,408
RM86,400
RM1,562
RM651,549
RM119,399
RM448,145
RM99,200
RM1,562
RM668,306
RM73,431
RM510,882
RM112,000
RM1,562
RM697,875
RM40,274
RM573,618
RM124,800
RM1,562
RM740,254
RM19,928
RM636,355
RM137,600
RM1,562
RM795,445
Long-term Assets
Long-term Assets
Accumulated Dep.
Total L/T Assets
Total Assets
RM100,000
RM39,667
RM60,333
RM915,118
RM100,000
RM41,333
RM58,667
RM859,621
RM100,000
RM43,000
RM57,000
RM810,571
RM100,000
RM44,667
RM55,333
RM767,968
RM100,000
RM46,333
RM53,667
RM731,813
RM100,000
RM48,000
RM52,000
RM708,470
RM100,000
RM49,667
RM50,333
RM697,937
RM100,000
RM51,333
RM48,667
RM700,216
RM100,000
RM53,000
RM47,000
RM715,306
RM100,000
RM54,667
RM45,333
RM743,208
RM100,000
RM56,333
RM43,667
RM783,921
RM100,000
RM58,000
RM42,000
RM837,445
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liab,
Subtotal
RM5,000
RM737,500
RM0
RM742,500
RM5,000
RM725,000
RM0
RM730,000
RM5,000
RM712,500
RM0
RM717,500
RM5,000
RM700,000
RM0
RM705,000
RM5,000
RM687,500
RM0
RM692,500
RM5,000
RM675,000
RM0
RM680,000
RM5,000
RM662,500
RM0
RM667,500
RM5,000
RM650,000
RM0
RM655,000
RM5,000
RM637,500
RM0
RM642,500
RM5,000
RM625,000
RM0
RM630,000
RM5,000
RM612,500
RM0
RM617,500
RM5,000
RM600,000
RM0
RM605,000
Long-term Liabilities
Total Liabilities
RM0
RM742,500
RM0
RM730,000
RM0
RM717,500
RM0
RM705,000
RM0
RM692,500
RM0
RM680,000
RM0
RM667,500
RM0
RM655,000
RM0
RM642,500
RM0
RM630,000
RM0
RM617,500
RM0
RM605,000
Paid-in Capital
Retained Earnings
Earnings
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
RM50,000
RM172,062
(RM49,444)
(RM92,441)
(RM128,991)
(RM159,094)
(RM182,749)
(RM193,592)
(RM191,625)
(RM176,846)
(RM149,256)
(RM108,854)
(RM55,641)
RM10,383
Total Capital
Total Liab & Capital
RM172,618
RM915,118
RM129,621
RM859,621
RM93,071
RM810,571
RM62,968
RM767,968
RM39,313
RM731,813
RM28,470
RM708,470
RM30,437
RM697,937
RM45,216
RM700,216
RM72,806
RM715,306
RM113,208
RM743,208
RM166,421
RM783,921
RM232,445
RM837,445
Net Worth
RM172,618
RM129,621
RM93,071
RM62,968
RM39,313
RM28,470
RM30,437
RM45,216
RM72,806
RM113,208
RM166,421
RM232,445
[Charge Manggis]
Page 26
Table:
General Assumptions
General
Assumptions
Plan Month
Current Interest
Long-term
Interest
Rate
Tax
RateRate
Other
[Charge Manggis]
Jan-12
1
10.00%
10.00%
20.00%
0
Feb-12
2
10.00%
10.00%
20.00%
0
Mar-12
3
10.00%
10.00%
20.00%
0
Apr-12
4
10.00%
10.00%
20.00%
0
May-12
5
10.00%
10.00%
20.00%
0
Jun-12
6
10.00%
10.00%
20.00%
0
Jul-12
7
10.00%
10.00%
20.00%
0
Aug-12
8
10.00%
10.00%
20.00%
0
Sep-12
9
10.00%
10.00%
20.00%
0
Oct-12
10
10.00%
10.00%
20.00%
0
Nov-12
11
10.00%
10.00%
20.00%
0
Dec-12
12
10.00%
10.00%
20.00%
0
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