charge2u biz plan 1.0

8/2/2019 Charge2U Biz Plan 1.0

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CHARGE MANGGIS BUSINESS PLAN

JUNE 2011

CHARGE TWO U BIZ RESOURCES1938550-H

No. 1-3-21, Jalan 1/50, Off Jalan GombakDiamond Square Commercial Centre,

Kuala Lumpur. 53000Tel: +603-40238888Fax: +603-40238848

www.CHARGE.com.my
http://www.charge.com.my/http://www.charge.com.my/http://www.charge.com.my/


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1

Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41.1 Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.2 Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.3 Keys to Success . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

2

Company Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52.1 Company History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62.2 Location and Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

3

Products Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93.1 Health Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93.2 Industry Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

4

Market Segmentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

5

Strategy and Implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125.1 Marketing Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125.2 Marketing Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125.3 Sales Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125.4 Sales Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

6

Personnel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156.1 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156.2 Team . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156.3 Personnel Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

7

Financial Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177.1 Break-even Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177.2 Important Assumptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177.3 Projected Profit and Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187.4 Projected Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197.5 Projected Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207.6 Business Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22


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CONFIDENTIALITY AGREEMENT

The undersigned reader acknowledges that the information provided by _______________ in this business plan isconfidential; 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 innature, other than information which is in the public domain through other means and that any disclosure or use ofsame by reader may cause serious harm or damage to _______________.

Upon request, this document is to be immediately returned to _______________.

___________________Signature

___________________Name

___________________

Date


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1.0 Executive Summary

"Charge Manggis" has been a successful product brand in Klang Valley since its inception. The company'sready-to-drink 100% pure Mangosteen juices has grown in sales from RM212K in FY2009 to RM536K inFY2010 and is now available in over 20 store outlets in the Klang Valley. This was generated from an initialinvestment of just RM50,000. Charge2U is now ready to expand its market to include other region ofMalaysia such as Northern, Southern, East Coast of Peninsular Malaysia, Sabah and Sarawak

As such, the company is planning to secure a RM750,000 banking facility as working capital for itsexpansion plan. Sales projections for the next three years are based on current sales success with thetarget customer base in entire nation. Initial contacts have been completed with retail outlets in the centralregion and potential agents throughout the country and the targeted markets have been identified asfollows:

- Hypermarket Retail Chain- Pharmacy Retail Chain- Traditional Herbal Shop- Petrol Kiosk Retail Chain- Spa, Saloon and Boutique- Fitness Centre & Sports Club

The following is highlight of the company's sales, gross margin and net profit projection if the company isable to secure the additional funding as planned.

5000000

6000000

Highlights (Planned)


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1.1 Objectives

The objectives of Charge2U are the following:

Create a nationwide sales team. Establish strong sales and distribution channel nationwide by FY2012.

Maintain tight control of cost and operation during expansion.

1.2 Mission

Charge2U's mission is as follows:

QUALITY: Our Mangosteen juices are the highest quality, most nutritious food products...because wewill 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 thebases for our past and future successes.

INTEGRITY: Our customers depend on the quality of our Mangosteen products. Our commitment tothe highest standard is the foundation of our customer's trust in Charge2U. We stand behind our

product, our service and our word.

1.3 Keys to Success

Charge2U Keys to Success:

1st Mangosteen juice ready to drink in Malaysia

Halal by Jakim (include for all raw material) G.M.P (Good Manufacturing Practice)

H.A.C.C.P. certified by quality assurance services

New category functional drink


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2.1 Company History

1997

Economic turmoil Ideas from F1: Redbull

Spent RM50,000 in product concept & design

1999

Setup factory and marketing arm to distribute the product. - Pantas Trading & Services (Trading) - Botanical Manufacturers (Manufacturing)

2000 - 2006

Performance not up to expectation. Sold machineries to get more capital for R&D Market research Formulate new business strategy


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Table: Past Performance

2009 2010 2011Sales RM211,750 RM536,527 RM600,000

Gross MarginRM69,874 RM199,785 RM210,000Gross Margin % 33.00% 37.24% 35.00%

Operating Expenses RM47,489 RM117,722 RM120,000

Collection Period (days) 44 43 61

Inventory Turnover 28.38 26.94 11.14

BALANCE SHEET

2009 2010 2011

Current Assets

Cash RM3,035 RM11,754 RM13,500

Accounts Receivable RM25,450 RM101,868 RM100,000

Inventory RM5,000 RM20,000 RM50,000

Other Current Assets RM4,400 RM1,125 RM1,562

Total Current Assets RM37,885 RM134,747 RM165,062

Long-term Assets

Long-term Assets RM45,000 RM45,000 RM100,000Accumulated Depreciation RM9,000 RM18,000 RM38,000

Total Long-term Assets RM36,000 RM27,000 RM62,000

Total Assets RM73,885 RM161,747 RM227,062

Current Liabilities

Accounts Payable RM1,500 RM7,300 RM5,000

Current Borrowing RM0 RM0 RM0Total Current Liabilities RM1,500 RM7,300 RM5,000

Long-term Liabilities RM0 RM0 RM0


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2.2 Location and Facilities

Charge2U's office is located at Diamond Square Commercial Centre, Jalan Gombak, Kuala Lumpur andthe production facility (OEM) is at Kepong Industrial Park: PJ Natural Sdn. Bhd. No.100, Jalan Kip 9,Kepong Industrial Park, Bandar Sri Damansara 52200 Petaling Jaya, Selangor

Production Strengths

Up to 10,000 boxes per month- 40,000 small pack- 480,000 bottle

0

100000

200000

300000

400000

500000

600000

2009 2010 2011

Sales

Gross

Net

Past Performance


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3.0 Products Information

Mangosteen is not only popular for its sweet taste but also for its healthy properties. When boughtcommercially, it is fairly expensive because a mangosteen tree takes up to fifteen years to yield fruit. The

juice is rich in vitamins B and C as well as phosphorus, iron and calcium. It therefore has a number ofmedicinal applications. Studies have revealed that people who drink mangosteen juice on a regular basisgenerally enjoy all-round good health. Its beneficial effects are said to be noticeable in as little as 4 weeksof use.

Charge2U Mangosteen Functional Drinks

Enrich anti-oxidant Ready to drink 1st in Malaysia Any age consumable Room temperature 18 months shelf-life No side effect Affordable price

3.1 Health Benefits

Mangosteen juice has been used by various cultures, as a food and medicine staple, throughoutSoutheast Asia, India, and many Pacific Islands, for hundreds of years. It is only over the past 30 years,that scientists have determined why the mangosteen has been effective at fighting illnesses and restoringhealth.


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3.2 Industry Analysis

(A) INTERNATIONAL MANGOSTEEN BRANDS

No BRANDS ORIGIN BIZ TYPE PRICE CONTENT

1 Xango USA Multi level RM159.90 750 ml

2 Vemma USA Multi level RM169.90 750 ml

3 Monavie USA Multi level RM180.00 850 ml

(B) LOCAL MANGOSTEEN BRANDS

No BRANDS ORIGIN BIZ TYPE PRICE CONTENT

1 Shemelin Malaysia Multi level RM75.00 350 ml

2 Biosteen Malaysia Multi level RM80.00 500 ml

3 Sunsteen Malaysia Multi level RM60.00 350 ml

4 Udani Malaysia Multi level RM90.00 1000 ml

5 CHARGE Malaysia Trading RM35.00 250ml x 6

(C ) CATEGORY GROUP DISPLAY PRODUCT COMPETITOR

No BRANDS ORIGIN BIZ TYPE PRICE CONTENT PRODUCT

1 Brands International Trading RM35 00 50 ml x 6 Pati ayam


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4.0 Market Segmentation

Charge2U has identified the following market segment where we can reach our target customers more effectively.The followings are the potential market for each segment.

Table: Potential Market (# of Outlets)

2012 2013 2014 2015 2016

Growth

Hypermarket Retail Chain 10% 300 330 363 399 439

Pharmacy Retail Chain 10% 500 550 605 666 733

Traditional Herbal Shop 20% 300 360 432 518 622

Petrol Kiosk Retail Chain 20% 500 600 720 864 1,037

SPA & Saloon 30% 300 390 507 659 857

Fitness Center & Sports Club 10% 100 110 121 133 146

Total 17.67% 2,000 2,340 2,748 3,239 3,834

Hypermarket Retail Chain

Pharmacy Retail Chain

Traditional Herbal Shop

Petrol Kiosk Retail Chain

Market Analysis (Pie)


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5.0 Strategy and Implementation

The strategy of Charge2U is to focus on our niche market which is health/natural food stores that serve thehealth-concern individuals.

5.1 Marketing Strategy

Charge2U will market its products via two channels:

1. Own sales force to develop and service clients (Retailers) at Klang Valley (Central Region)2. Authorized Agents to develop and service clients in other region (Northern, Southern, East Coast,

Sabah & Sarawak)

5.2 Marketing PlanThe following table shows the projected marketing plan for Charge2U

DESCRIPTION YEAR YEAR YEAR

2012 2013 2014

Sampling 50,000 50,000 50,000

R&D 50,000 50,000 50,000

Advertising

Paper 100,000 100,000 100,000

Bill Board - - 200,000

Printing 100,000 100,000 100,000

TOTAL: 300,000 300,000 500,000

5 3 Sales Strategy


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Table: Sales Forecast

2012 2013 2014

Unit Sales (in Cartons)

Sales - Agent 7,700 13,800 17,940

Sales - Retailer 5,900 12,000 15,600

Total Unit Sales 13,600 25,800 33,540

Unit Prices 2012 2013 2014

Sales - Agent RM135.00 RM148.50 RM148.50

Sales - Retailer RM184.00 RM202.40 RM202.40

Sales (RM)

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

Direct Unit Costs (RM) 2012 2013 2014Sales - Agent RM64.00 RM70.40 RM70.40

Sales - Retailer RM64.00 RM70.40 RM70.40

Direct Cost of Sales

Sales - Agent RM492,800 RM971,520 RM1,262,976

Sales - Retailer RM377,600 RM844,800 RM1,098,240

Subtotal Direct Cost of Sales RM870,400 RM1,816,320 RM2,361,216


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0

50000

100000

150000

200000

250000

300000

350000

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Sales - Agent

Sales - Retailer

Sales Monthly

3000000

4000000

5000000

6000000

Sales - Agent

Sales by Year


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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, OwnerAge: 45FemaleMalayDegree in Business Administration, UKM

2. Mohamad Apandi Bin Ishak, General Manager

Age: 43MaleMalayDegree in Food Science & Technology UKM

6.2 Team

1. Aznizam Bin Mat Sari, Operation ManagerAge: 42

MaleMalayIjazah Pentadbiran, UPM

2. Rozlina Binti Naemat, Admin & FinanceAge: 40FemaleMalayDiploma Pentadbiran ITM

3. Fazly bin Omar, Sales ExecutiveAge: 29MaleMalay


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6.3 Personnel PlanThe following table shows the projected personnel plan for Charge2U

Table: 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

Van Driver x 1 and Assistant x 1 RM48,000 RM52,800 RM58,080

Logistic x 2 RM43,200 RM47,520 RM52,272

Accounts & Admin x 2 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


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7.0 Financial Plan

The following is the financial plan for Charge2U

7.1 Break-even Analysis

Monthly Units Break-even 869

Monthly Revenue Break-even RM135,827

Assumptions:Average Per-Unit Revenue RM156.26

Average Per-Unit Variable Cost RM64.00

Estimated Monthly Fixed Cost RM80,195

7.2 Important Assumptions

Sales and Collections:

Credit Sales (% of Sales): 100% Collection (days): 60

Purchase and Payments

Credit Purchase (% of Purchase): 0%

Payment (days): cash

Stock Turnover (days): 30

Banking FacilityThis projection assumes that the company will get RM750,000 of term loan in the beginning of Jan 2012 as per thefollowing details:


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7.3 Projected Profit and Loss

The following table and charts are the projected profit and loss for three years.

Table: Profit and Loss

2012 2013 2014

Sales RM2,125,100 RM4,478,100 RM5,821,530Direct Costs of Goods RM870,400 RM1,816,320 RM2,361,216Sales Commission 5% of Sales RM106,255 RM223,905 RM291,077Transportation (5% of Sales) RM106,255 RM223,905 RM291,077

------------ ------------ ------------Cost of Goods Sold RM1,082,910 RM2,264,130 RM2,943,369

Gross Margin RM1,042,190 RM2,213,970 RM2,878,161Gross Margin % 49.04% 49.44% 49.44%

Expenses

Payroll RM427,200 RM469,920 RM516,912Marketing/Promotion RM300,000 RM300,000 RM500,000Depreciation RM20,000 RM20,000 RM20,000EPF & Socso RM55,536 RM61,090 RM67,199Rent RM15,600 RM15,600 RM15,600

Overhead & Utilities RM36,000 RM39,600 RM43,560Tel, Fax, HP, Internet RM12,000 RM13,200 RM14,520Motor Vehicle Expenses RM60,000 RM66,000 RM72,600Miscellaneous RM36,000 RM39,600 RM43,560

------------ ------------ ------------Total O eratin Ex enses RM962,336 RM1,025,010 RM1,293,951

Profit Before Interest and Taxes RM79,854 RM1,188,960 RM1,584,210EBITDA RM99,854 RM1,208,960 RM1,604,210

Interest Ex ense RM66,875 RM52,500 RM37,500Taxes Incurred RM2,596 RM227,292 RM309,342

Net Profit RM10,383 RM909,168 RM1,237,368Net Profit/Sales 0.49% 20.30% 21.26%


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7.4 Projected Cash Flow

The following table and chart are the projected cash flow for three years.

Table: Cash Flow

2012 2013 2014

Cash Received

Cash from Operations

Cash Sales RM0 RM0 RM0

Cash from Receivables RM1,588,745 RM3,773,501 RM5,419,244

Subtotal Cash from Operations RM1,588,745 RM3,773,501 RM5,419,244

Additional Cash Received

Bank Loan RM750,000 RM0 RM0

New Other Liabilities (interest-free) RM0 RM0 RM0

New Long-term Liabilities RM0 RM0 RM0

Sales of Other Current Assets RM0 RM0 RM0

Sales of Long-term Assets RM0 RM0 RM0

Capital Injection

RM0 RM100,000 RM0Subtotal Cash Received RM2,338,745 RM3,873,501 RM5,419,244

Expenditures 2012 2013 2014

Expenditures from Operations

Cash Spending RM2,182,317 RM3,698,471 RM4,650,303

Subtotal Spent on Operations RM2,182,317 RM3,698,471 RM4,650,303

Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out RM0 RM0 RM0

Principal Repayment of Bank Loan RM150,000 RM150,000 RM150,000


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7.5 Projected Balance Sheet

The following table is the projected balance sheet for three years.

Assets 2012 2013 2014

Current Assets

Cash RM19,928 RM44,959 RM663,899Accounts Receivable RM636,355 RM1,340,95

RM1,743,24

Inventory RM137,600 RM287,139 RM373,280Other Current Assets RM1,562 RM1,562 RM1,562Total Current Assets RM795,445 RM1,674,61

RM2,781,98

Long-term Assets

-100000

0

100000

200000

300000

400000

500000

600000

700000

800000

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Net Cash Flow

Cash Balance

Cash Flow Forecast


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7.6 Business Ratios

Business ratios for the years of this plan are shown below.

Table: Ratios

2012 2013 2014Sales Growth 254.18% 110.72% 30.00%

Percent of Total AssetsAccounts Receivable 75.99% 79.04% 62.62%Inventory 16.43% 16.92% 13.41%Other Current Assets 0.19% 0.09% 0.06%Total Current Assets 94.98% 98.70% 99.93%Lon -term Assets 5.02% 1.30% 0.07%

Total Assets 100.00% 100.00% 100.00%

Current Liabilities 72.24% 26.82% 10.96%Long-term Liabilities 0.00% 0.00% 0.00%Total Liabilities 72.24% 26.82% 10.96%Net Worth 27.76% 73.18% 89.04%

Percent of SalesSales 100.00% 100.00% 100.00%Gross Margin 49.04% 49.44% 49.44%Selling, General & Administrative

Ex enses

48.55% 29.14% 28.18%

Advertisin Ex enses 14.12% 6.70% 8.59%Profit Before Interest and Taxes 3.76% 26.55% 27.21%

Main RatiosCurrent 1.31 3.68 9.12Quick 1.09 3.05 7.90Total Debt to Total Assets 72.24% 26.82% 10.96%Pre-tax Return on Net Worth 5.58% 91.53% 62.39%Pre-tax Return on Assets 1.55% 66.98% 55.56%

Additional Ratios 2012 2013 2014Net Profit Margin 0.49% 20.30% 21.26%Return on Equity 4.47% 73.22% 49.91%

Activity RatiosAccounts Receivable Turnover 3 34 3 34 3 34


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[Charge Manggis] Page 22

Table: Sales Forecast

Sales ForecastJan-1

Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12

Unit SalesSales - Agent 0% 250 300 350 400 450 550 650 750 850 950 1,050 1,150Sales - Retailer 0% 100 150 200 250 300 400 500 600 700 800 900 1,000

Total Unit Sales 350 450 550 650 750 950 1,150 1,350 1,550 1,750 1,950 2,150

Unit Prices Jan-1

Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12Sales - Agent RM1

RM135.00 RM135.00 RM135.00 RM135.00 RM135.00 RM135.00 RM135.00 RM135.00 RM135.00 RM135.00 RM135.00

Sales - Retailer RM1


SalesSales - Agent RM3

,RM40,500 RM47,250 RM54,000 RM60,750 RM74,250 RM87,750 RM101,250 RM114,750 RM128,250 RM141,750 RM155,250

Sales - Retailer RM1,

RM27,600 RM36,800 RM46,000 RM55,200 RM73,600 RM92,000 RM110,400 RM128,800 RM147,200 RM165,600 RM184,000Total Sales RM5

,RM68,100 RM84,050 RM100,00

RM115,950 RM147,850 RM179,750 RM211,650 RM243,550 RM275,450 RM307,350 RM339,250

Direct Unit Costs Jan-1

Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12Sales - Agent 47.41

RM6


Sales - Retailer 34.78

RM6


Direct Cost of SalesSales - Agent RM1

,RM19,200 RM22,400 RM25,600 RM28,800 RM35,200 RM41,600 RM48,000 RM54,400 RM60,800 RM67,200 RM73,600

Sales - Retailer RM6,

RM9,600 RM12,800 RM16,000 RM19,200 RM25,600 RM32,000 RM38,400 RM44,800 RM51,200 RM57,600 RM64,000

Subtotal RM2,

RM28,800 RM35,200 RM41,600 RM48,000 RM60,800 RM73,600 RM86,400 RM99,200 RM112,000 RM124,800 RM137,600


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Table: Personnel

Personnel PlanJan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12

Brand Manager x 1 10% RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000Sales Manager x 1 10% RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000Sales Executive x 4 10% RM8,000 RM8,000 RM8,000 RM8,000 RM8,000 RM8,000 RM8,000 RM8,000 RM8,000 RM8,000 RM8,000 RM8,000

Van Driver x 1 and 10% RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000Lo istic x 2 10% RM3,600 RM3,600 RM3,600 RM3,600 RM3,600 RM3,600 RM3,600 RM3,600 RM3,600 RM3,600 RM3,600 RM3,600Accounts & Admin x 2 10% RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000 RM4,000Management x 2 10% RM10,000 RM10,000 RM10,000 RM10,000 RM10,000 RM10,000 RM10,000 RM10,000 RM10,000 RM10,000 RM10,000 RM10,000Total People 14 14 14 14 14 14 14 14 14 14 14 14

Total Payroll RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600


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Table: Profit and Loss

Pro Forma Profit and LossJan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12

Sales RM52,150 RM68,100 RM84,050 RM100,000 RM115,950 RM147,850 RM179,750 RM211,650 RM243,550 RM275,450 RM307,350 RM339,250Direct Costs of Goods RM22,400 RM28,800 RM35,200 RM41,600 RM48,000 RM60,800 RM73,600 RM86,400 RM99,200 RM112,000 RM124,800 RM137,600Sales Commission (5% of RM2,608 RM3,405 RM4,203 RM5,000 RM5,798 RM7,393 RM8,988 RM10,583 RM12,178 RM13,773 RM15,368 RM16,963

Transportat ion (5%)les) RM2,608 RM3,405 RM4,203 RM5,000 RM5,798 RM7,393 RM8,988 RM10,583 RM12,178 RM13,773 RM15,368 RM16,963------------ ------------ ------------ -------- ---- ------------ ------------ ---------- -- ------------ ------------ ------------ ---------- -- ------------Cost of Goods Sold RM27,615 RM35,610 RM43,605 RM51,600 RM59,595 RM75,585 RM91,575 RM107,565 RM123,555 RM139,545 RM155,535 RM171,525

Gross Margin RM24,535 RM32,490 RM40,445 RM48,400 RM56,355 RM72,265 RM88,175 RM104,085 RM119,995 RM135,905 RM151,815 RM167,725Gross Margin % 47.05% 47.71% 48.12% 48.40% 48.60% 48.88% 49.05% 49.18% 49.27% 49.34% 49.39% 49.44%

ExpensesPayroll RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600 RM35,600Marketing/P romotion RM25,000 RM25,000 RM25,000 RM25,000 RM25,000 RM25,000 RM25,000 RM25,000 RM25,000 RM25,000 RM25,000 RM25,000Depreciation RM1,667 RM1,667 RM1,667 RM1,667 RM1,667 RM1,667 RM1,667 RM1,667 RM1,667 RM1,667 RM1,667 RM1,667EPF & Socso 13% RM4,628 RM4,628 RM4,628 R M4,628 RM4,628 RM4,628 RM4,628 RM4,628 RM4,628 RM4,628 R M4,628 RM4,628Rent RM1,300 RM1,300 RM1,300 RM1,300 RM1,300 RM1,300 RM1,300 RM1,300 RM1,300 RM1,300 RM1,300 RM1,300Overhead & Utiliti es RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000Tel, Fax, HP, Internet RM1,000 RM1,000 RM1,000 RM1,000 RM1,000 RM1,000 RM1,000 RM1,000 RM1,000 RM1,000 RM1,000 RM1,000Motor Vehicle Expenses RM5,000 RM5,000 R M5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000Miscellaneous RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000 RM3,000

------------ ------------ ------------ -------- ---- ------------ ------------ ---------- -- ------------ ------------ ------------ ---------- -- ------------Total Operating Expenses RM80,195 RM80,195 RM80,195 RM80,195 RM80,195 RM80,195 RM80,195 RM80,195 RM80,195 RM80,195 RM80,195 RM80,195

PBIT (RM55,660) (RM47,705) (RM39,750) (RM31,795) (RM23,840) (RM7,930) RM7,980 RM23,890 RM39,800 RM55,710 RM71,620 RM87,530EBITDA (RM53,993) (RM46,038) (RM38,083) (RM30,128) (RM22,173) (RM6,263) RM9,647 RM25,557 RM41,467 RM57,377 RM73,287 RM89,197

Interest Expense RM6,146 RM6,042 RM5,938 RM5,833 RM5,729 RM5,625 RM5,521 RM5,417 RM5,313 RM5,208 RM5,104 RM5,000Taxes Incurred (RM12,361) (RM10,749) (RM9,137) (RM7,526) (RM5,914) (RM2,711) RM492 RM3,695 RM6,898 RM10,100 RM13,303 RM16,506

Net Profit (RM49,444) (RM42,997) (RM36,550) (RM30,102) (RM23,655) (RM10,844) RM1,968 RM14,779 RM27,590 RM40,402 RM53,213 RM66,024Net Profit/S ales -94.81% -63.14% -43.49% -30.10% -20.40% -7.33% 1.09% 6.98% 11.33% 14.67% 17.31% 19.46%


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Table: Cash Flow

Pro Forma Cash FlowJan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12

Cash Received

Cash from Operations

Cash Sales RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Cash from Receivables RM50,000 RM51,738 RM52,682 RM68,632 RM84,582 RM100,532 RM117,013 RM148,913 RM180,813 RM212,713 RM244,613 RM276,513Subtotal Cash from RM50,000 RM51,738 RM52,682 RM68,632 RM84,582 RM100,532 RM117,013 RM148,913 RM180,813 RM212,713 RM244,613 RM276,513

Additional Cash ReceivedSales Tax, VAT, HST/GST RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0New Current Borrowing RM750,000 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0New Other Liabiliti es RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0New Long-term Liabiliti es RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Sales of Other Current RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Sales of Long-term Assets RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0New Investment Received RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Subtotal Cash Received RM800,000 RM51,738 RM52,682 RM68,632 R M84,582 RM100,532 RM117,013 RM148,913 RM180,813 RM212,713 RM244,613 RM276,513

Expenditures Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12

Expenditures fromCash Spending RM77,528 RM110,630 RM125,333 RM134,836 RM144,338 RM169,827 RM188,916 RM208,004 RM227,093 RM246,182 RM265,270 RM284,359

Bill Payments RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Subtotal Spent on RM77,528 RM110,630 RM125,333 RM134,836 RM144,338 RM169,827 RM188,916 RM208,004 RM227,093 RM246,182 RM265,270 RM284,359

Additional Cash SpentSales Tax, VAT, HST/GST RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Principal Repayment ofCurrent Borrowing

RM12,500 RM12,500 RM12,500 RM12,500 RM12,500 RM12,500 RM12,500 RM12,500 RM12,500 RM12,500 RM12,500 RM12,500

Other Liabilities Principal RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Long-term LiabilitiesPrincipal Repayment

RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0

Purchase Other Current RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Purchase Long-term Assets RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Dividends RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Subtotal Cash Spent RM90,028 RM123,130 RM137,833 RM147,336 RM156,838 RM182,327 RM201,416 RM220,504 RM239,593 RM258,682 RM277,770 RM296,859

Net Cash Flow RM709,972 (RM71,392) (RM85,151) (RM78,704) (RM72,257) (RM81,795) (RM84,402) (RM71,591) (RM58,780) (RM45,968) (RM33,157) (RM20,346)Cash Balance RM723,472 RM652,080 RM566,929 RM488,225 RM415,968 RM334,173 RM249,770 RM178,179 RM119,399 RM73,431 RM40,274 RM19,928


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Table: Balance Sheet

Pro Forma BalanceJan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12

Assets

Current AssetsCash RM723,472 RM652,080 RM566,929 RM488,225 RM415,968 RM334,173 RM249,770 RM178,179 RM119,399 RM73,431 RM40,274 RM19,928Accounts Receivable RM102,150 RM118,512 RM149,880 RM181,248 RM212,617 RM259,935 RM322,672 RM385,408 RM448,145 RM510,882 RM573,618 RM636,355Inventory RM27,600 RM28,800 RM35,200 RM41,600 RM48,000 RM60,800 RM73,600 RM86,400 RM99,200 RM112,000 RM124,800 RM137,600Other Current Assets RM1,562 RM1,562 RM1,562 RM1,562 RM1,562 RM1,562 RM1,562 RM1,562 RM1,562 RM1,562 RM1,562 RM1,562Total Current Assets RM854,784 RM800,954 RM753,571 RM712,635 RM678,147 RM656,470 RM647,604 RM651,549 RM668,306 RM697,875 RM740,254 RM795,445

Long-term AssetsLong-term Assets RM100,000 RM100,000 RM100,000 RM100,000 RM100,000 RM100,000 RM100,000 RM100,000 RM100,000 RM100,000 RM100,000 RM100,000Accumulated Dep. RM39,667 RM41,333 RM43,000 RM44,667 RM46,333 RM48,000 RM49,667 RM51,333 RM53,000 RM54,667 RM56,333 RM58,000Total L/T Assets RM60,333 RM58,667 RM57,000 RM55,333 RM53,667 RM52,000 RM50,333 RM48,667 RM47,000 RM45,333 RM43,667 RM42,000Total Assets RM915,118 RM859,621 RM810,571 RM767,968 RM731,813 RM708,470 RM697,937 RM700,216 RM715,306 RM743,208 RM783,921 RM837,445

Liabilities and Capital 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 LiabilitiesAccounts Payable RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000 RM5,000Current Borrowing RM737,500 RM725,000 RM712,500 RM700,000 RM687,500 RM675,000 RM662,500 RM650,000 RM637,500 RM625,000 RM612,500 RM600,000Other Current Liab, RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0

Subtotal RM742,500 RM730,000 RM717,500 RM705,000 RM692,500 RM680,000 RM667,500 RM655,000 RM642,500 RM630,000 RM617,500 RM605,000

Long-term Liabilities RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0 RM0Total Liabiliti es RM742,500 RM730,000 RM717,500 RM705,000 RM692,500 RM680,000 RM667,500 RM655,000 RM642,500 RM630,000 RM617,500 RM605,000

Paid-in Capital RM50,000 RM50,000 RM50,000 RM50,000 RM50,000 RM50,000 RM50,000 RM50,000 RM50,000 RM50,000 RM50,000 RM50,000Retained Earnings RM172,062 RM172,062 RM172,062 RM172,062 RM172,062 RM172,062 RM172,062 RM172,062 RM172,062 RM172,062 RM172,062 RM172,062Earnings

(RM49,444) (RM92,441) (R M128,991) (RM159,094) (RM182,749) (RM193,592) (RM191,625) (RM176,846) (RM149,256) (RM108,854) (RM55,641) RM10,383

Total Capital RM172,618 RM129,621 RM93,071 RM62,968 RM39,313 RM28,470 RM30,437 RM45,216 RM72,806 RM113,208 RM166,421 RM232,445Total Liab & Capital RM915,118 RM859,621 RM810,571 RM767,968 RM731,813 RM708,470 RM697,937 RM700,216 RM715,306 RM743,208 RM783,921 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


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Table: General Assumptions

GeneralJan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12

Plan Month 1 2 3 4 5 6 7 8 9 10 11 12Current Interest 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%Long-term Interest 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%

Tax Rate 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00%Other 0 0 0 0 0 0 0 0 0 0 0 0

charge2u biz plan 1.0

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