A STUDY ON ENTREPRENEURSHIP DEVELOPMENT

Submitted in the partial fulfilment of the requirement for the award of the Degree of Bachelor of Business Management of Christ University, Bangalore.

SUBMITTED BY: Aditya Agarwal Ankit Poddar (08D1003) (08D1004)

UNDER THE GUIDANCE OF Mr. Joseph Jacob PROJECT GUIDE

DEPARTMENT OF MANAGEMENT STUDIES CHRIST UNIVERSITY, BANGALORE 20010-2011

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GUIDE CERTIFICATE
This is to certify the project title A study on Entrepreneurship Development for formation of a B-Plan by Aditya Agarwal (08D1003) and Ankit Poddar(08D1004). The report is based on the study carrying out by them on the topic mentioned above from 1st February 2010 to 18th February 2010 under my guidance and supervision.

PLACE: BANGALORE DATE: 4th SEP 2009

Mrs. Jasmine Simi ACADEMIC COORDINATOR BBM A CHRIST UNIVERSITY BANGALORE

SIGNATURE:

Mr. Joseph Jacob Project Guide BBM A CHRIST UNIVERSITY BANGALORE SIGNATURE

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DECLARATION

We hereby declare that the project title A Study on Entrepreneurship Development is a original work carried out by us under the guidance of Mr. Joseph Jacob submitted in partial fulfillment of the award of Bachelor Of Business Management degree from Christ University. This has not been submitted in part or full towards any other degree or diploma.

Place: Date:

Aditya Agarwal 08D1003

Ankit Poddar 08D1004

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INDEX
SERIAL No. TOPIC PAGE No.

CHAPTER 1 1. INTRODUCTION 5-8

CHAPTER 2 2. Executive Summary 9-12

CHAPTER 3 3. Market Survey CHAPTER 4 4. Marketing 21-27 13-20

CHAPTER 5 5. Human Resource Chapter 6 6. Financials Chapter 7 7. Bibliography 45-46 35-44 28-34

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Chapter 1

Introduction

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INTRODUCTION

Medium Scale Industry

THERE will be a clearly demarcated "medium-scale sector" soon, with the Ministry of Small-Scale Industry (SSI) having given its stamp of approval to the Small Industries Development Bank of India's (SIDBI) proposal for a new definition for medium industries. Under the new definition, a medium-scale industry will be one with investment in plant and machinery of Rs 1 crore to Rs 10 crore. The definition has to be notified by the SSI Ministry for it to become operational. Though the term `small and medium enterprises' (SMEs) have been a common usage in both Government as well as business circles, till date, there is no definition available for industries that do not fall under the small-scale sector. A small-scale industry has been defined as those units that have investment in plant and machinery of up to Rs 1 crore.

INDIAN RETAIL INDUSTRY

India retail industry is the largest industry in India, with an employment of around 8% and contributing to over 10% of the country's GDP. Retail industry in India is expected to rise 25% yearly being driven by strong income growth, changing lifestyles, and favorable demographic. It is expected that by 2016 modern retail industry in India will be worth US$ 175- 200 billion. India retail industry is one of the fastest growing industries with revenue expected in 2010 to amount US$ 600 billion and is increasing at a rate of 11% yearly. A further increase of 7-8% is expected in the industry of retail in India by growth in consumerism in urban areas, rising incomes, and a steep rise in rural consumption. It has further been predicted that the retailing industry in India will amount to US$ 40.5 billion by 2013.

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Shopping in India has witnessed a revolution with the change in the consumer buying behaviour and the whole format of shopping also altering. Industry of retail in India which has become modern can be seen from the fact that there are multi- stored malls, huge shopping canters, and sprawling complexes which offer food, shopping, and entertainment. India retail industry is expanding itself most aggressively; as a result a great demand for real estate is being created. Indian retailers preferred means of expansion is to expand to other regions and to increase the number of their outlets in a city. In the Indian retailing industry, food is the most dominating sector and is growing at a rate of 11% annually. The branded food industry is trying to enter the India retail industry and convert Indian consumers to branded food. India retail industry is progressing well and for this to continue retailers as well as the Indian government will have to make a combined effort.

The retail sector has played a phenomenal role throughout the world in increasing productivity of consumer goods and services. It is also the second largest industry in US in terms of numbers of employees and establishments. There is no denying the fact that most of the developed economies are very much relying on their retail sector as a locomotive of growth. The India Retail Industry is the largest among all the industries, accounting for over 10 per cent of the country s GDP and around 8 per cent of the employment. The Retail Industry in India has come forth as one of the most dynamic and fast paced industries with several players entering the market. But all of them have not yet tasted success because of the heavy initial investments that are required to break even with other companies and compete with them. The India Retail Industry is gradually inching its way towards becoming the next boom industry.

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Entrepreneurs Profile

Owner 1: MR. Aditya Agarwal

Qualifications: BBM, Christ University MBA, IIM-A Finance Work Experience: Worked for 3 years with Taj Group of Hotels

Owner 2: MR. Ankit Poddar

Qualifications: BBM, Christ University MBA, IIM-A Marketing Work Experience: Worked with Taj Group in marketing for 3 Years

Approximate Investment
The approximate investment in the business plan would be of 2.5 crores which is contributed by both the partners equally. The profit and loss sharing ratio between the partners is equal i.e 1:1.

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Chapter 2

Executive Summary

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Executive Summary

About the Company

The Green Club is a locally owned fast food outlet that will be positioned as an Eco Friendly Green Restaurant through our creative approach to the company's image and detail presentation. The Green Club will provide a combination of excellent food at value pricing, with fun packaging and atmosphere. The Green Club is the answer to an increasing demand for snack-type fast food, to be consumed. In today's highly competitive environment, it is becoming increasingly difficult to differentiate one fast food outlet from another. Our main priority is to establish one outlet in a place which is situated near to colleges and where more of a youth visits or stays. Later, our effort will be a further development of more retail outlets in the surrounding area. We are two partners whose combined efforts gave birth to this new idea of an eco friendly green restaurant that is good for health and environment too. The restaurant will be situated in an area near to Christ University with lots of planted trees and less of paper and plastic usage. The approximate investment in the restaurant is of 2.5 to 3.5 crore which includes the fixed and liquid assets and the advertisement expenses. The Green Club will entice youngsters to bring their friends and family with our innovative environment that provides fresh-cut fries, and selection of unique signature dipping sauces, special burgers, pizzas, sandwiches and fresh fruit juices to fill the stomach and remain healthy. The plan of this The Green Club is to provide its customers with a natural and environment friendly atmosphere where they can come with their friends, sit, have snacks such as burgers, sandwiches, juices, pastas, etc, to fill their stomach and lower down their stress level to get ready for a new assignment of their college.

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The Green Club is a place planted with lots of trees and places to sit between the trees on grass or on bean bags (as per the customers wish) so that with fresh and healthy food they can even get fresh air to relax. We strive to provide our customers with a green environment and with it also promote cleanliness and the slogan of Go Green by encouraging them to save trees and plant more of them. We will provide our customers food such as Burgers, Pastas, Sandwiches, Pastries and pizzas, Ice-Creams to eat; Juices, Coffees, Teas and Cold Drinks to drink. We will situate out restaurant in koramangala mainly targeting the college students from both Christ University and Jyoti Nivas College, also students of various other colleges nearby the area. We wish that our customers will like a new and unique theme and will visit our restaurant frequently to fell fresh and distressed with their tummy full.

Tag Line:

Where Green is always Style, we wish to make you Smile..

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Objectives
The Green Clubs objectives for the first Five years of operation includes:
y y y y y y

Stay as a small snacks bar with excellent food and service. Averaging sales between per year. Promote and expand The Green Club restaurant in Bangalore. Expand our marketing and advertising in Bangalore. Matching with the customer requirement with proper cleanliness and hygiene. Maintaining the standard and the quality of food and service provided.

Mission
The mission of The Green Club is: The Green Club, a snacks bar is a great place to eat, combining an intriguing atmosphere with excellent, interesting food. The mission is not only to have great tasting food, but have efficient and friendly service because customer satisfaction is paramount. Also to provide the customers with an environment to relax and reduce their stress with fresh air and fresh and healthy food to eat.

Vision
The vision of The Green Club is: To rejuvenate the taste and image of Junk Food and also to create rewarding customer experiences through unique cuisine, naturally appealing architecture, and customer service.

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Chapter 3

Market Survey

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Market survey

Feasibility
A feasibility study is an evaluation of a proposal designed to determine the difficulty in carrying out a designated task. Generally, a feasibility study precedes technical development and project implementation.

Market and real estate feasibility According to our deep survey we have come to the conclusion that we would open the green club near the christ college in the hosur road near the forum mall. The Study typically involves testing geographic locations. THE GREEN CLUB often conduct market studies to determine the best location within a jurisdiction, and to test alternative land uses for a given parcels. Jurisdictions often require developers to complete feasibility studies before they will approve a permit application for the specific industries

Resource feasibility For the construction of the infrastructure and the production unit we are in the contract with JW construction ltd. One of the best known construction company in bangalore. It is expected that our construction project will be completed in 3 months.

Cultural feasibility In this stage, the project's alternatives are evaluated for their impact on the local and general culture. For example, environmental factors need to be considered and these factors are to be well known. Further an enterprise's own culture can clash with the results of the project.

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SWOT

Strength: 1. Retailing is a technology-intensive" industry. It is technology that will help the organized retailers to score over the unorganized retailers. Successful organized retailers today work closely with their vendors to predict consumer demand, shorten lead times, reduce inventory holding and ultimately save cost. 2. There are lots of scope of expansion because it is a private venture and is basically more into profit earning mission.

Weakness 1. Less Conversion level: Despite high footfalls, the conversion ratio has been very low in the retail outlets in a mall as compared to the standalone counter parts. It is seen that actual conversions of footfall into sales for a mall outlet is approximately 20-25%. On the other hand, a high street store of retail chain has an average conversion of about 50-60%. As a result, a stand-alone store has a ROI (return on investment) of 25-30%; in contrast the retail majors are experiencing a ROI of 810%. 2. Customer Loyalty: Retail chains are yet to settle down with the proper merchandise mix for the mall outlets. Since the stand-alone outlets were established long time back, so they have stabilized in terms of footfalls & merchandise mix and thus have a higher customer loyalty base.

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Opportunity

1. The Indian middle class is already 30 Crore & is projected to grow to over 60 Crore by 2010 making India one of the largest consumer markets of the world. 2. Organized retail is only 3% of the total retailing market in India. It is estimated to grow at the rate of 25-30% p.a. and reach INR 1, 00,000 Crore by 2010.

3. Rural Retailing: India's huge rural population has caught the eye of the retailers looking for new areas of growth. There are lots of scope of expansion and diversification.

Threat

1. If the unorganized retailers are put together, they are parallel to a large supermarket with no or little overheads, high degree of flexibility in merchandise, display, prices and turnover. 2. Shopping Culture: Shopping culture has not developed in India as yet. Even now malls are just a place to hang around with family and friends and largely confined to window-shopping.

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The present and future scenario.

India is fast becoming the retail destination of the world. However, the face of the Indian retail industry is changing. India is passing through a retail boom today. A number of changes have taken place on the Indian retail front such as increasing availability of international brands, increasing number of malls and hypermarkets and easy availability of retail space. With the Indian government having opened up the doors for FDI, the entry of foreign retailers into the country has become easier. India has come a long way from the traditional Kirana stores and is on its way to becoming a mall country. The emphasis has shifted from reasonable pricing to convenience, efficiency and ambience. The major factors fuelling this change are the increase in disposable income of the people, improving lifestyles, increasing international exposure and increasing awareness among the customers. India has a large middle class as well as youth population, which has contributed greatly to the retail phenomenon. The middle class is considered to be a major potential customer group. The youth are perceived as trend setters and decision makers. Tourist spending in India is increasing, which has also prompted the retail boom. Food and grocery are the two categories in the Indian retail sector which offer the most promising opportunities.

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Competitors

Competitor analysis in marketing and strategic management is an assessment of the strengths and weaknesses of current and potential competitors. This analysis provides both an offensive and defensive strategic context through which to identify opportunities and threats. Competitor profiling coalesces all of the relevant sources of competitor analysis into one framework in the support of efficient and effective strategy formulation, implementation, monitoring and adjustment. The various competitors are:MC Donalds Local coffee CLUBs Snacks CLUB. Coffee day Paramounts Empire

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Challenges & Opportunities

Retailing has seen such a transformation over the past decade that its very definition has undergone a sea change. No longer can a manufacturer rely on sales to take place by ensuring mere availability of his product. Today, retailing is about so much more than mere merchandising. Its about casting customers in a story, reflecting their desires and aspirations, and forging long-lasting relationships. As the Indian consumer evolves they expects more and more at each and every time when they steps into a store. Retail today has changed from selling a product or a service to selling a hope, an aspiration and above all an experience that a consumer would like to repeat. For manufacturers and service providers the emerging opportunities in urban markets seem to lie in capturing and delivering better value to the customers through retail. For instance, in Chennai CavinKares LimeLite, Maricos Kaya Skin Clinic and Apollo Hospitals Apollo Pharmacies are examples, to name a few, where manufacturers/service providers combine their own manufactured products and services with those of others to generate value hitherto unknown. The last mile connect seems to be increasingly lively and experiential. Also, manufacturers and service providers face an exploding rural market yet only marginally tapped due to difficulties in rural retailing. Only innovative concepts and models may survive the test of time and investments. However, manufacturers and service providers will also increasingly face a host of specialist retailers, who are characterized by use of modern management techniques, backed with seemingly unlimited financial resources. Organized retail appears inevitable. Retailing in India is currently estimated to be a US$ 200 billion industry, of which organized retailing makes up a paltry 3 percent or US$ 6.4 billion. By 2010, organized retail is projected to reach US$ 23 billion. For retail industry in India, things have never looked better and brighter. Challenges to the manufacturers and service providers would abound when market power shifts to organized retail.

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Target market

Target Marketing involves breaking a market into segments and then concentrating your marketing efforts on one or a few key segments. We would be targeting basically targeting the youths and students from near by colleges. Our targeting will not be restricted to the students only but rather we would be inviting people from all the sector of the society and all the age groups.

Youth

Middle Age

Senior Citizen

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Chapter 4

Marketing

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SWOT analysis on THE GREEN CLUB

This SWOT analysis shows us that although there are numerous threats against THE GREEN CLUB would occupies a relatively strong position in the marketplace. This SWOT analysis shows the much strength that THE GREEN CLUB employs to keep itself at the top. Although there are various weaknesses, these can all be turned around following the green club Plan to Win, Obviously all fast-food chains are going to have to combat the new consumer health expectations, but we feel that under our guidance, THE GREEN CLUB would have a strong enough consumer base to grow in the upcoming years. The financial analysis shows certain flaws in THE GREEN CLUB finances.

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Strength

y y y y y

Eco friendliness Consistency of food Successful items: sandwiches, snacks, coffees and other beverages Near Christ college Price friendly

Weakness
Could not be preferred in the meal timings Its not known to the customers Problem in identifying demand

y y y

Opportunities
y y y y Scope of expansion More health-conscious consumers Changing demographics diversification

Threat
y Competition y Increasing rate of vegetable y Change in customer prefrence

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STP: Segmentation:
Geographic: Covering the students of Christ college and others college and the tourists. Demographic: We are segmenting to the people of the students and youngsters because of youth nature of clubbing and parting. Psychographic: Youth, Middle class and Upper middle class The Green Club intends to cater to a wide group of people. We want everyone to feel welcome and relaxed in a cozy atmosphere with a wide and varied menu. It is our goal to have "something for everyone" everyday on our menu. In looking at our market analysis, we have defined the following groups as targeted segments.

Geographic

Psychographic

Demographic

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Targeting:
The Green Club will focus on attracting a wide and diverse clientele of ages between 2560, who has an annual income of at least Rs. 263000 We want the business man, happy couples, high-end singles, and families, tourists with money, wealthy image seekers and compulsive spenders. We focus on these specific groups because these are the types of people who frequent other restaurants and bars in the area. They are the ones that are willing to spend their money on good dining and service at a value price. We generally know the characteristics of our clients with the available demographics.

TEEN AGE MIDDLE AGE OLD AGE

Position:
It has been located 10 kms away from the city on the Hosur Road itself and also. 2 minute drive from the Christ College

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USP
Our main USP is our theme, i.e. THE GREEN CLUB would be eco friendly in nature and the theme would be basically of a garden. There would be trees planted all over the place and the paper plates and glasses used in the club would all be recycled. Secondly our main USP is our service to the customers and the quality of food provided to them. For us the customer satisfaction is the main aim and serving them to the optimum level is our mission.

Promotion Mix

A useful way to gaining Knowledge of all aspects of the competition is the examination of the four PS of the Marketing Mix: Promotion, Pricing, Product, and Place. Promotion: Before they communicate with their customers they must be aware of what the competitors are communicating so that they can create a beneficial difference between the green CLUB and them. Pricing: Being in touch with the pricing of their competitors allows them to price their products correctly, balancing quality with value.

Product: Quick Service restaurants are constantly expanding their menus. This can be done on a short-term Promotional basis or as a long term expansion strategy. Place: Distribution is key to any retailer or brand.

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THE GREEN CLUB advertising The Green Club would not go for any extensive advertising campign. In advertising campign we would include the distribution of pamphlets and sticking bill boards near student prone area and the main source of advertisement would be the word of mouth and ors service to the customers. We would rather try to give certain amount of discounts to the regular customers and various other incentives so that our customers are satisfied to the optimum level.

Product line Product lining is the marketing strategy of offering for sale several related products. Unlike product bundling, where several products are combined into one, lining involves offering several related products individually. A line can comprise related products of various sizes, types, colours, qualities, or prices.

Positioning
We have positioned it as a youth or teen hangouts where students can come after college and relax and refresh their mind by listening to music and gossiping and moreover the snacks and the beverages provided would help them to breathe easy. The snacks club would act as a stress buster for the students.

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Chapter 5

Human Resource Plan

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No of members/partners
We are two partners who has put a combined efforts by working hard for the success of the project. It was the work of both of us which lead to this establishment of project. y Aditya agarwal y Ankit Poddar

Organization chart

MANAGER

HEAD CHEF

ASST. CHEF

ASST. CHEF

WAITER

WAITER

WAITER

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Employees policies

Summary of Categories of Policies and Procedures include:

y y y y y y y y

Food Safety, Quality and Cleanliness Policies and Procedures Security, Safety & Privacy Policies and Procedures Employment Practices Policies and Procedures Employee Behavior & Integrity Policies and Procedures Cash Control Policies and Procedures Customer Relations and Service Policies and Procedures Employee Benefits Policies and Procedures Record Keeping Policies and Procedures

Termination
Include policies on dismissing employees from the restaurant. Be sure to cover both voluntary and involuntary termination and what behaviours will lead directly to termination.

Work Hours and Payroll

In this section, discuss any labour laws that were not covered in the previous section, and to outline the expectations and procedures for employees while on the job. Include the following concepts, tailored to your restaurant:

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Scheduling
We will be open 7 days a week. Monday Thursday 09:00 AM - 11:00 PM. Friday Sunday 09:00 AM 12:00 PM We will be open on large holidays.

Breaks
45 days in a year as pay leave.

Workers' compensation:
This section should have information on employee injuries or illness as a result of working at the restaurant. Make employees aware of their rights and educate them about how to stay safe on the job.

Benefits
Employees want to know what benefits they are entitled to while employed at your restaurant. Make sure they are aware of any of the following benefits your restaurant offers:

Employee meals:
Employee meals are a common benefit in many restaurants, in which restaurant employees receive one free meal for each shift worked. Two times meal a day.

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Time off.
Businesses are typically required to provide time off to their employees when they are sick and during holidays. Restaurants, however, may employ unique policies regarding time off. Be sure to clarify your restaurant's policies, including the following circumstances if applicable:
y y y y y

Holidays Sick Days Vacation Time Overtime Maternity Leave

Appearance Standards
Be sure to identify the proper uniform and appearance standards for every job position in your restaurant. This includes the following:
y y y y y y y y

Shoes Uniforms Hair Facial hair Nails Jewelry Tattoos Piercings

Uniform requirements will differ in just about every establishment, so make it clear what your specific standards are, including the following aspects of employee appearance.

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Behaviour Expectations and Policies:

It is essential that a restaurant handbook define acceptable and inappropriate behaviours in the restaurant. When employees know their expectations and their limits, there will be fewer problems in the workplace.

Teamwork: Emphasize teamwork in your employee handbook. We will Make sure that foster an environment of trust and cooperation as much as possible. Customer service: Depending on your restaurant layout and service style, we have several different employees interacting with customers for every order. Make certain that all employees are aware of your restaurant's customer service goals and how to exemplify them.

Evaluations: Let employees know that their performance will be periodically evaluated. These evaluations can even lead to increases in wages, if our restaurant is in a position to offer this.

Rewards and discipline: Establishing a rewards policy and a discipline system in the restaurant will help employees understand the consequences of their behavior, whether good or bad. Identify unacceptable behaviors, as well as those that result in immediate termination, such as harassment. In addition, clarify those behaviors that will make the employees stand out as leaders.

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Health and Safety Keeping your restaurant staff safe on the job should your highest priority. Be sure to provide consistent, thorough training to all employees through regular staff safety meetings and on-the-job coaching. Have proper labels and posters in place to remind employees of hazardous chemicals or potentially dangerous procedures. Also check out the Health and Safety Section of the FoodServiceWarehouse.com Education Center for more information. Emergency Procedures In the event of an extreme weather emergency, power outage or burglary, our restaurant staff needs to be prepared with the proper precautions and procedures. Educate your staff about the importance of awareness and security when it comes to crisis situations.

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Chapter 5

Financials

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Expenses
Particulars Licence Cost Rate per sg.ft. 8000 Number Rate PM Yearly

2,00,000

Land

Area in Sq.ft. 3000(60*50) Load required in KW 80 Cost -

2,40,00,000

Electricity Charges

PKW 70 Days Cost

5600

67200

Freight

500

6000

Uniform of employees

uniforms promotion guys uniforms 1 Head Chef 2 Assistant Chefs 8 Waiters 2 Guards 2 Cleaners 1 sweeper Extra Total Amount

quantity 2 1 2 8 2 2 1 2

Rate 1500 1500 1500 700 1000 250 250 700

Total 3000 1500 3000 5600 2000 500 250 1400

19250

19250

Stationery expenses Office Supplies (Computer) Raw Materials Garden Kitcehn supplies Advertisement Salaries Construction Misc. Expenses Total

7500
20,000.00 4,08,000 10,000 1,95,430 54,000

2,76,000
1,50,000 60,000

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DETAIL OF SALES
Total Area Sq Ft

2010 3000(60*50)

2011

2012

No. of Guest
Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Total 55 65 80 95 110 120 135

No. of Guest 65 78 92 105 125 135 150

No. of Guest 100 115 130 145 152 190 200

50 65 80 95 110 120 135

Total

655

655

750

750

1032

1032

Total sales per week

49125

49125

56250

56250

77400

77400

Total Sale Per year Total sale per Month Total sale per Day

2554500 212875 6998.63

0 0 0

2554500 212875

2925000

2925000

4024800

4024800

243750

0 0

243750 8013.699

335400 11026.85

0 0

335400 11026.85

6998.63 8013.699

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Staff Salary
PERMANENT STAFFS 1 Head Chef 2 Assistant Chefs 8 Waiters 2 Guards Temporary Staffs 2 Cleaners 1 sweeper 1000 500 23000 AMT PER MONTH 6500 5000 8000 2000 TOTAL( YEAR) 78000 60000 96000 24000 0 0 0 12000 6000 2,76,000

Cost of Uniforms:

UNIFORMS Promotion guys uniforms 1 Head Chef 2 Assistant Chefs 8 Waiters

QUANTITY 2 1 2 8 2

RATE 1500 1500 1500 700 1000 2000 250 250 700

TOTAL 3000 1500 3000 5600 2000 2000 500 250 1400 19250 38 | P a g e

2 Guards 1 1 Manager 2 2 Cleaners 1 sweeper Extra Total Amount 1 2

Raw material for one month:

ITEMS Vegetables Paneer Sandwich Dread Pasta Fruits Burgers Bun Tabasco Sauce Other sauces

AMOUNT 6000 1500 6000 5000 9000 2000 1500 3,000

34000

Stationery Expenses:

EXPENSES menu billing machine pen post-it

QUANTITY 30 1 50 20

RATE 50 5000 10 25

TOTAL 1500 5000 500 500 39 | P a g e

Promotion Expenses

Banners size :

BANNERS 5 ROLL DOWN BANNERS - 20' * 10' 2 GATE BANNERS - 15' * 2' 4 NORMAL BANNERS 10' * 2' RECEPTION - 1 - 10' * 4' RECEPTION - 2 - 10' * 5'

17500 5000 6000 2000 4000 34500 34500 10,000 10,000

pamphlets 2 guys for promotions

10,000 10,000

54500

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Kitchen Supplies
Items Microwave Oven Fridge (280 lt.) Bottle set (6 pcs.) Knife Set Juice Mugs(6 pcs) Water Glasses(6 pcs) Plates(6 pcs) Dustbins Container set (3 pcs.) Big Container set (3 pcs.) Juicer Mixer Electric Stove Sandwich Grill Machine Spoons, Forks and Knifes(6 pcs) Chest Freezer Total Quantity 2 2 5 5 10 10 20 8 4 4 6 4 2 3 10 1 Cost 19000 19000 200 90 400 380 585 200 90 130 4000 2000 3500 8000 300 30000 Total 38000 38000 1000 450 4000 3800 11700 1600 360 520 24000 8000 7000 24000 3000 30000 195430

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Profit and Loss Account

Particulars Sales Direct cost of sales Gross margin Expenses

PROFIT AND LOSS A/C 2010 2554500 1500000 1054500

2011
2925000

2012 4024800 1500000 2524800

1500000 1425000

Depreciation Advertisement Printing & Stationery License Fee Electricity Charges Staff Salary Repair & Maintenance Misc Exp. (including other exp.) Reserves Freight Total operating exp Profit/Loss before int. and tax Tax incurred (35%) Net profit/Loss

36543 85000 7500 200000 67,200 276000 13,000 100,000 526,620 6000 1,317,863 -263,363

36543 50000 1000 67,200 276000 13,000 80,000 526,620 6000 1,056,363 368,637

36543 50000 2000 67,200 276,000 13,000 100,000 526,620 6000 1,077,363 1,447,437

129022.95 506602.95 -263,363 239,614 940,834

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