Projectfeasibility Seat3 Section2

1
Table of Content
Title Page
Chapter 1:
Introduction .............................................................................................. 1
Background and Significance of the Project............................................. .... 1
Project Objectives ......................................................................................... 3
Benefit of project ......................................................................................... 3
Activities / Time Frame ............................................................................... 4
Chapter 2:
Industry Profile......................................................................................... ... 5
Nature of industry ........................................................................................ 5
Regular customer.......................................................................................... 7
Situation of industry..................................................................................... 7
Product and Service...................................................................................... 9
Vision and Mission....................................................................................... 17
Strategy ......................................................................................................... 18
Chapter 3:
Market analysis.. 20
General Environmental Analysis.. 20
Competition Analysis .. 24
STP Analysis.... 26
Marketing Mix Strategies .... 30
5 Years Sales Volume ..... 38
II
Chapter4:
Cost of investment .... 42
Production and operation analysis.... 42
Location......... 47
Investment cost...... 49
Depreciation......... 54
Chapter 5:
Production and Operation...... 59
Product Analysis.........59
Production & ServiceProcess......68
Chapter6:
Administration cots........ 70
Organization Management........ 70
Companys Shirt ......... 72
Organization Chart......... 73
Team management......... 74
Employees Salary......... 80
Training Cost & Evaluate Performance Cost....... 81
Insurance Cost ....... ......... 82
Office supplies expense...................... 86
Depreciation Expense ................................................87
Rental Fee...................................................................................... 87
Electricity Expense........................................................................88
Water Expense...............................................................................89
Internet and telephone expense .....................................................90
Administrative Expense..................................................................91
III
Chapter7 Finance Analysis:
Profit and Loss............................................................................. 96
Balance Sheet................................................................................ 99
Finance Ratio................................................................................ 101
Monthly Income Statement...................................................................... 103
Cash Flow................................................................................................. 108
Chapter 8 Risk Management:

External Risk..............................................................................................124
Internal Risk.............................................................................................. 128
Financial Risk Management...................................................................... 130
Summary................................................................................................................ 143
CHAPTER1
INTRODUCTION
Background a Significance of the Project

Since Nano technology is generated recently, this technology brought us huge
changes in our life. This could apply to many aspects of significant areas in our daily
life and further future categories. Due to the effect of Nano technology, it would fit
with telecommunication, materials, medical, bio-technology, environment and etc.
Thus, this Nano technology would change the countless areas in the upcoming future.
Our project is retailing school uniforms combined with Nano technology.

Since the condition of the education law in Thailand, all of students up to the
university, they must wear the school uniforms.
Retrieved from Weather in Thailand
2
Also, regarding to the state of the atmosphere, having hot weather for an entire
year would bring re-purchasing the school uniforms sooner in terms of shrinking and
color changing from the sun. To resolve the stress of keeping uniform and
maintaining longer term, our product will attract the customer.
Siam Nano Textile Co., Ltd is our companys name and we are going to open
retailing shop in Siam square. There is a whole seller in Pattaya named Hydro Tech
where we are going to get the products.
However, we decide to work on this project not only sell the product to make a
big profit but also to think about what we really need here in Thailand as being a
student. We are stepping our project (retailing Nano school uniform) from Why
we want to offer better uniform than right now, How using new technology to
prevent negative things of cheap fabrics to What we are going to open uniform
shop where gives better quality of uniform with fair price.
Objectives
What we plan to do;
1. To have stable plan until launching the business that we had set.
2. To analyze the present school uniform market and find out how to enter with
our product within the competitors.
3. Figure out the way of developing the product. I.e. Social issues, purchasing
pattern, preference of school uniform.
4. How to offer better quality of product or give any special offerings.
5. How to approach the customer
Benefits of project
Combining a science on the clothing is what really happening these days. Thus,
this project will be very realistic.
Good to estimate the volume of the business.
Would be able to estimate how much, long and big the business would take.
Would be beneficial to study in many areas such as economics, marketing,

finance and so on.
Working on this project would give us a huge knowledge onto the product.
This project will helpful to do from nothing to something successfully.
Team work skills would be improved by the end of the project.
Action plan and Time Frame for working project

Activities
1. Study and analysis of uniform industry
2. Study and analysis STP
3. Competitor analysis
4. Survey the behavior of consumer
5. Sales forecast for 5 years
6. Contracting with whole seller
7. Rent a shop to run business
8. Interior and decorating
9. Set up prices of our products
10. Set up prices of products
11. Grand opening
12. Making promotion
13. Running stable business including
summarize expenses, income week
by week and monthly
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
CHAPTER2
INDUSTRY PROFILE
Nature of Industry
The word "Nano" converted from an ancient Greek word "NANOS" means a
dwarf, which refers to small size. It is the same size as the Nano-meters; one billionth
(abbreviated as 1 nm) is 1/1,000,000,000 of a meter. Nanotechnology or shortened to
nanotech is the application of Nano-science in technological devices.
Richard Feynman was the first person who commented on the possible and
trends in nanotechnology. In a lecture name is "Theres plenty of room at the bottom"
at the California Institute of Technology in 1959. The term "nanotechnology" was
originally coined by Norio Taniguchi in 1974.
Today nanotechnology is reshaping technology. Nanotechnology is basic
research and development that is happening in laboratories all over the world.
Nanotechnology products that are on the market today are mostly gradually improved
products by using evolutionary nanotechnology, where some form of nanotechnology
enabled material or nanotechnology process is used in the manufacturing process.
Thailand had started researching in Computational Nanoscience first time by
Prof. Dr. Thirakeiyd Keidcarein at department of physics, faculty of science, Mahidol
University in 1995. At that time the most people in Thailand think "Nanotechnology"
is impossible. In 2003, government approved the establishment of the National
Nanotechnology Center (NANOTEC).
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NANOTECH is the key player in implementation of the nanotechnology
safety strategy that will be submitted to the government in 2011. NANOTECH has
recently held 6 public hearing sessions that focused on stakeholder debate. Thailand
has offered businesses for working in nanotechnology area.
A new wave of nanotechnology allows clothes to resist spills and wrinkles,
and wear longer between washings. Nanotechnology is offering a new way of
processing fabric that could revolutionize the clothing industry. Nano-Tex, a leading
company in the field, has developed processes that make traditional cotton and silk
fabrics resistant to spills that would normally ruin clothing. Material treated with
nanotechnology can be engineered to do almost anything; repel liquids, resist wrinkles,
dry fast and breathe. Instead of using topical treatments, which eventually wear off,
the chemicals in nanotechnology actually form a molecular bond with the fabric.
Recently, the National Nanotechnology Center (NANOTEC), National
Science and Technology Development Agency (NSTDA) have developed NNET
NANO, a highly effective insecticidal bednet. The mosquito bed-net is coated by a
synthetic parathyroid derivative, Deltamethrin is also approved by WHO and has been
used worldwide.
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Regular Customer
- Students in Bangkok included with students in kindergarten, primary
schools, high schools, universities and colleges.
- Students who wear uniforms
Situation
A school uniform is an outfit; a set of standardized clothes; worn primarily for
an educational institution. They are common in primary and secondary schools in
various countries. When used, they form the basis of a schools dress. While some
countries have school uniforms that are essentially standard in all schools using it,
others have each school with an individual uniform, varying in color and often
making use of badges.
In Thailand according School Uniform Act, BE 2551 students of all ages
from pre-school to college wear school uniforms. The uniforms from each school and
age level are different. Generally, boys wear a white dress shirt and a pair of shorts.
The color and length of the shorts varies per school. Male college students wear the
same kind of uniform, but instead of shorts they wear black dress pants. Girls usually
wear white blouses and a skirt. Their skirts vary in color and length depending upon
the school and their ages. Generally the younger students wear long skirts that almost
reach their ankles and the college students wear shorter ones. Skirts are generally blue
or black but may be other colors too depending on the school. Some schools also have
alternative uniforms which students of both genders wear every other day. These often
consist of a colored shirt and slacks.
Nowadays Nano clothing industry in Thailand is more accepted and favored
for Thai people. Although there are high competition because of it has many
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entrepreneurs both of wholesalers and retailers. Otherwise it has some entrepreneurs
who has own manufactory and do both produce can sell Nano cloths. But retail shops
still have continuous growth rate and demand of customers are support to this
business. Since, it is unwell known technology in Thailand so it has a lot of changes
to get the market.
The big brands of Nano clothing in Thailand are Hydro-Tech, Siam School
uniform, and other. They are competing by use new Nano technology to promote their
product because in the past Nono cloths it is a new thing in Thailand and many people
interesting in new technology. So, our company should began working toward a plan
to increase the marketing strategies, service customer, and found the supplies who
have more quality to create a brand with quality and loyalty brand in the future.
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Product and Service
Siam Nano Textile is a retailer who sells uniforms for both male and female
students in various sizes, styles and colors which can satisfy customers expectancy
and appropriate with each school. The uniforms we have include with male uniform
and female uniform. There are six catalogues of male product follow as; ties, shirts,
pants, trousers, socks and shoes.
Male uniforms
Ties
10
Shirts
Size chart for male shirts

XXS
XS
XL
2XL
3XL
Chest (inches) 29-31 30-32 34-36 38-40 42-44 46-48 48-50 50-52
Waist(inches) 27-29 28-30 30-32 32-33 33-34 36-38 40-42 44-48
Chest: Measure under arms around the fullest part of the chest. Be sure to keep tape
level across back and comfortably loose.
Waist: Measure around natural waist with a measuring tape.
11
Pants and trousers
Size chart for male pants and trousers

XS
Waist(inches)
Inseam(inches)
XL
28-30 30-32 32-34 34-36 36-38

29
30
32
33
34
Inseam: Using pants that fit well, measure from the crotch seam to the inside bottom
of the leg.
12
Socks
Shoes
13
International shoes size chart
US
AU
UK
5.5
5.5
5.5
6.5
6.5
6.5
7.5
7.5
7.5
41
8.5
42
8.5
8.5
9.5
43
10
9.5
9.5
44
10.5
10
10
11
11.5
12
12.5
10.5 10.5
11
11
EU CHK CA ISL BRL JPN* KOR* MEX*

38
5.5
38
40
24
24
24.5
38.7 38.7
38.7
41
24.5
24.5
25
39.3 39.3
6.5
39.3
42
25.5
25.5
25.5
40
42
25.5
25.5
26
7.5
40.5
43
26
26
26.5
41
41
43
26.5
26.5
27
42
8.5
42
44
27
27
27.5
42.5
44
27.5
27.5
28
43
9.5
43
28
28
28.5
44
10
44
45
28.5
28.5
29
46
29
29
29.5
40
38
40
40.5 40.5
42.5 42.5
44.5 44.5 10.5 44.5

45
45
11
45
46
29.5
29.5
30
46
46
11.5
46
47
30
30
30.5
12
46.5
47
30.5
30.5
31
12.5
47
48
31
31
31.5
11.5 11.5 46.5 46.5

12
12
47
47
*in cm
14
For female uniform we have included bows, ties, shirts, skirts, socks and
shoes.
Female uniforms
Shirts
Size chart for female shirts
Size
XXS
XS
00
0-2
4-6
8-10
XL
2XL
12-14 16-18
Chest (inches) 26-28 28-30 30-32 32-34 36-38 40-42 44-46

Waist(inches) 20-22 23-24 25-26 27-28 30-32 33-35 36-38
Chest: Measure under arms around the fullest part of the bust. Be sure to keep tape
level across back and comfortably loose.
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Skirts
Size chart female skirt
Size
XS
XL
0-2
4-6
8-10
12-14
Waist(inches) 23-24 25-26 27-28 30-32 33-35
Shoes
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International shore size chart female
US
AU
UK
EU CHK CA ISL BRL JPN* KOR* MEX*
2.5
2.5
35
5.5
2.5
3.5
3.5
6.5
4.5
4.5
7.5
38
5.5
5.5
39
8.5
6.5
6.5
9.5
10
7.5
7.5
41
10.5
42
35
33
22
22
22
35.5 35.5
5.5
35.5
34
22.5
22.5
22.5
35.5 35.5
5.5
35.5
34
23
23
23
6.5
37
35
23
23
23.5
37.5
36
24
24
24
38
7.5
38
37
24.5
24.5
24.5
39
39
37
25
25
25
8.5
39.5
38
25.5
25.5
25.5
40
39
26
26
26
9.5
40.5
40
26.5
26.5
26.5
41
10
41
40
27
27
27
42
10.5
42
41
27.5
27.5
27.5
37
35
37
37.5 37.5
39.5 39.5
40
40
40.5 40.5
*in cm
All of our clothing products are made from nano fabrics that make them more
durable and more resistant to dirt, water, oils or other chemicals. Apart of products,
we also provide many service for comfortable as follows;
For the service, Siam Nano Textile serves high quality services to the
customers as follow;
-
Customer can choose our physical product when customers want. They can
get the pre-orders through the shop, e-mail address, and our website.
Customer can add more additional items that do not have in the catalogue
by get the pre-orders.
When the products will be ready for customer and they do not agree with
item some of the product can be adjusted at our shop
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Vision
Why? - We want to serve better quality of school uniform to the students in
Thailand
How? - By using Nano-Technology on the process of producing
What? - Creating a potential brand power in the market with high profitability
and keeping long-run business
Mission
1. Provide the high quality products that we get from the reliable supplier with
GMP standard.
2. We have the management team to check for the operation process and
quality control of our products monthly.
3. Do the market survey and find out the popularity that our customers would
prefer by creating the promotion as brochure, advertisement, events.
4. Influence our staffs to provide the high quality of services to the customers
by using the staff orientation and evaluation before starting their jobs. We will also do
the evaluation again every end of each month, and every six months we will set up the
training for the product development.
5. Make the product differentiation by setting up the lower price comparing to
other Nano clothing companies, while promoting our products in the prospect
universities.
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Strategies of the company

The Siam Nano Textile Co., Ltd is the new clothing retail company. We just
enter the school uniform market among of many competitors but we can still outstanding and being growth. Since, our uniforms were made from Nano fabrics by the
great manufactory, and we always serve customers with service-mind.
Corporate level strategy

We choose the growth strategy to be our corporate strategy by using the
internal growth. The reasons that make we choose this strategy are we can able get
and increase market shares, high profit. Furthermore, we can maintain and improve
$organization culture and image. After segmented the student uniform market, we will
start with launch products to university students in Bangkok only; because they are
our potential prospects. Then we will gradual expend pattern for primary school
students, kindergarten students and high school students.
Business Level Strategy

Our company has high competition and it seem to be continuous increasing.
So, in business level the strategy we use differentiation strategy in product, in order to
make competitive advantage. Because of it cans attract customers. We can differentiate
our products as following;
-
Our uniforms were made from Nano fabrics; it used nanotechnology in

producing
We always check the quality of products before give to customer, and for
make sure that is good enough for our customer
We serve customers with service-mind; if customer has specific request,

we also can fix or adapt uniform to suit with each customer
And also, we must have to being quick-response too. That because of we have
to compete with other company so we have to aware and improve all time.
Functional level strategy

Our company is focused on three strategies in the functional level. There are
marketing strategy, financial strategy, human resources management strategy, and
financial strategy. As following;
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1.) Marketing strategies
For our marketing, we must to knowing about market then segment the
market. We have divided market for 4 segments; students in kindergarten, primary
schools, high schools, universities. And next we choose the target market it is
university students that because it takes over 84% of whole segment market.
We have to focus on product, price, place and promotion. Our products are
uniforms that make from Nano fabric and our retail store is located in Siam Square.
Before we lunch our products in to the market we must to promote for make people
know us, because we are new company and new face in the market too. After
lunching products, we have many promotions to catching new customers and maintain
the old one; for example, Public Relation (monthly events), Road Trips (road trip
events).
2.) Human resource management

First of all, we must to search and select staffs who good and suitable. Next,
we have to train them before let them work; they were trained for to be the same
direction, to be better serve customers. Moreover, we have to fair with every staffs
and give them good welfare, that for make them be loyalty. And they were measured
for develop and make them have the standard of service, and make sure that they can
satisfy customers.
3.) Financial
In financial, our company concern to compare between cost and revenue. If
the revenue is more than cost, it is good for us. In other hand, if cost is more than
revenue, that means we get in problems; the cause probably is we spend in wrong
strategy. So, we must try to solve that problem lg. reduce the cost especially waste
cost, to gain more profits. And when we have high profit, we will spend this money to
add more value in products and services.
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CHAPTER3
MARKET FEASIBILITY STUDY
Market Analysis
General Environmental Analysis
The organizations will determine the strategy will be monitored to assess the
external environment. Opportunities and constraints, or difficulties monitoring the
environment. External evaluation is to identify and analyze the information from the
external environment for our executives. And staff have been informed.
External environment that contains both an analysis of factors associated with
or directly competitive business environment or Industrial environments. Competitive
or Industry Environment to its shareholders, competitors, suppliers. Suppliers of raw
materials. And that's not directly, but creates opportunities and constraints on the
organization or environment in general (General Environment) and the social,
political, economic, trade laws.
Cultural and technological changes in external factors such as. Factors
associated with the organization. Directly or not. Would result in limited opportunity
or an organization. As well as the ability to. Competitiveness of the organization.
General doctrine. Is primarily the so-called "PEST Analysis", or "STEP Analysis".
Political/Legal Factors
Over the past 3-4 years, Thailand faced the political and social problems that
can make entrepreneurs feel unsure for their investment, they also worried about the
domestic insecurity. But because of the economic, social, and environmental problems
for example this year has emerged. The flooding in Bangkok make the industry is
highly damaged. And make consumers feel stress and concern about their life more.
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So, people seek for any high quality products. Then we can present the importance
and quality of products from nano fabric.
Now a day, the government tries to encourage positive domestic economy.
The government could therefore help the industry and investment.
Socio-cultural Factors
Since the United States. Has focused on nanotechnology. I budget and
research. Make this technology. As technology has become popular. And great
interest from around the world. Thailand, as well as us. Dr. lyrics Thepha the
director. Technology transfer and academic National Nanotechnology Center,
explained that the current nanotechnology. The technology has been widely
popular. And penetrates into every course in nutrition, such as agriculture, automotive
electronics, computers, or even the textile industry. Therefore, to deny that
nanotechnology is not a constant. Now we may have to use nanotechnology-based
products without knowing it. The approach in developing our products. In the future,
requires advances in nanotechnology as well. The most obvious example of this. The
electronic
tools. And
various
computer
equipment
(IPST)
has
developed
nanotechnology for the Thai people. Unit is comfortable to live each day more and
more. Now a day, Thai people are so important in health care. As a result Nanoclothing became interested in Thai society. Because can help in the matter of a clean
and hygienic.
Economic Factors
The overall economy within the country become positive because of the
governments economic stimulation policy and the global economic problem is going
to get down. The latest figures from the Fiscal Policy Office forecast the gross
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domestic product or GDP The Thai economy in the first quarter 2011 expanded by
3.0%, decelerating from a rise of 3.8% in previous quarter. Slowdown was found from
domestic demand whereas external demand improved. Household consumption rose
by 3.4% decelerating from previous quarter, contributed by a rise of foods and
durables. However, semi-durables and non-durables slowed down in contrast to a fall
of service items. Supporting factors of consumption expansion were from rising farm
income together with low inflation and unemployment rates. However, rising in oil
prices and inundation concerns dampened to consumer confidence. Total investment
increased by 9.3%, originating from a 12.6% expansion of private investment whereas
public investment contracted by 1.4%. Government consumption slightly grew by
0.6%. Meanwhile, net export of goods and services expanded by 15.1% due to an
increase of 15.9% and 16.2% in exports and imports respectively.
Wholesale-retail trades and repairing rose by 2.2% due to a rise of 2.1% in
trade services in response to agricultural goods and international trades. Meanwhile,
repairing of motor vehicles, motorcycles, and personal-household apparatus increased
by 3.2%, which was partly from an 8.3% rise in repairing of personal and household
goods together with a 0.6% increase in vehicle repairing and auto-care service.
Household consumption expenditure in 2011Q1 grew by 3.4% slowing down
from a 3.9% expansion in previous quarter. After seasonal adjustment, household
consumption increased by 0.6%, decelerating from previous quarter.
Semi-durable goods namely clothing, footwear, and household equipment
grew by 4.5% decelerating from 5.1% in previous quarter. Meanwhile, value added
taxable (VAT) income from retail trading revenue slowed down in this quarter.
23
Technology Factors
Nowadays, Nanotechnology can improve fabrics, making them harder wearing
and
more
resistant
to
dirt,
water,
oils
or
other
Many of these developments are based on what happens in nature.
chemicals.
For example the
lotus leaf is covered in nanoscale waxy bumps which causes water to bead and be
shed easily. Fruits such as peaches are covered in tiny hairs which achieve the same
effect. By incorporating such features in manufactured materials they too can be made
water and stain repellent. Now a day, the cost of producing nano-fabric is not very
high. It can produce clothing for sell in an affordable price.
Summary of the General Environmental Analysis

Nowadays, Thai people are so important in health care. As a result nanoclothing became interested in Thai society. Because can help in the matter of a clean
and hygienic. We have technology con product nanoschool uniform. But another
factor is -durable goods namely clothing, footwear, and household equipment grew by
4.5% decelerating from 5.1% in previous quarter. Now the government tries to
encourage positive domestic economy. The government could therefore help the
industry and investment. It is this interest in investing more. So we should study the
various factors in investment as well. For example such as financial and risk factors.
24
Competition 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 to identify opportunities and threats.
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.
In Bangkok there should be a high school uniform market. And there are many
competitors in this business. But the uniforms made from nano-fabric also there is not
much. It gives us a competitive advantage over others, because there are only one
direct competitors only.
Direct competitors
1. Siam school uniform
Siam school uniform was established since in 1997 which specialized in

manufacturing school uniforms from kindergarten level to university level. Siam
school uniform is the first factory in cooperation with the NANOTEC. Siam school
uniform research and development of nanotechnology for textile and product NanoSchool uniform.
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Indirect competitors
There are the competitor who compete with us by select the different
target
market but the characteristic of their product and service is like our company and
from the research we will know that in Bangkok there are many school uniform brand.
1. nomjitt, There are many groups of students uniform to cover all the
needs of the market
2. somchainuk, The quality of the product.
3. Mammoth, Low price
4. Sa-more, Direct marketing through the school.
Customer Analysis
The whole population of Bangkok is 5,701,394. Target market that our
company chooses is students in Bangkok. The school is kindergarten through higher
education.
From information. We know the number of students in Bangkok is divided.
Levels of education.
Total
Kindergarten
59,130
Primary schools
227,707
High schools
37,319
Universities and Colleges
1,751,170
Total
1,449,513
From information that we can adjust our product to the needs of consumers.
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STP Analysis
1. Market segmentation
The Siam Nano Textile Co., Ltd. would segment the our markets by using the
Niche marketing as our retail store has the specific products which are the Nano
student uniforms which we aim at satisfying specific market needs, as well as the
price range, production quality and the demographics that is intended to impact.
Due to the traditional schooling of Thailand that most of the students are
required to wear school uniforms, our prospects for the first year launching would be
the students in Bangkok, and spreading out widely to other provinces of Thailand.
According to
the
Department
of
Education Bangkok
Metropolitan
Administration, it shows the statistics of students in 2011 who attend to schools. So

ours company would like to divide our market segmentation by using Demographic,
focusing on the 4 levels of education as following;
Kindergarten
59,130
students
Primary schools
227,707
students
High schools
37,319
students
Universities and colleges
1,751,170
students
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Number of Students who attends to

the levels of education
3%
11%
2%
Kindergartens
Primary School
High Schools
84%
Universities and Colleges
Then, we would focus on the segmentation of university and college students,

which are 1,751,170 students, and target only the private university and private
college students and Chulalongkorn University students which are 191,761 students
because as we observe we can see that the students who go to private colleges are the
one who prefer high quality of products and have high purchasing power, moreover
they are willing to pay for new high technology products. And for Chulalongkorn
University students are the group of our target customers who can reach our shop
easiest.
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2. Target Market
Due to the 4 segments that our company divided in the chart above, we decide
to choose the segment of University and College students which takes over 84% of
the whole segment market. The students who attend to universities and colleges will
be our potential prospects.
For the first year of launching the store, we would focus on the Singlesegment Concentration by providing the Nano Student Uniforms to the students of
private colleges and universities in Bangkok only.
Later then, we will expand the pattern of our target market by following the
Product Specialization along the bottom pattern respectively.
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3. Positioning
COMFORT
SIAM NANO
TEXTILE
CO,. LTD.
Wholesale
Reatail
DISCOMFORT
As The Siam Nano Textile Co., Ltd has the highest concern in providing the
most comfort fabric (as in, Nano technology) in the forms of student uniforms and
would be located in the place where customers can reach easily, we will be able to
keep our business in the long term in the uniform retailing as a high potential brand
power.
30
Marketing Mix Strategies

For the marketing mix strategies, our Siam Nano Textile Co., Ltd. will
focus to 4Ps strategies as following;
Product: As Thailand is located in the hot climate, many people can

get annoyed by sweating too much, especially the teenagers who can get frustrated
easily with the very high temperature of Thailand. So, the Siam Nano Textile Co.,
Ltd. would like to provide the student uniforms made of special fabric which is called
Nano-Technology to extinct the damp from sweats.
The special fabric are made of three types

of yarns which are Polyester, Lycra, and
Cotton.
How it works
1. The Polyester will absorb the

sweat and pass it through
Lycra layer to the end of
cotton layer.
2. Once the sweat reaches to the

outside layer, cotton can hold
it right there and let the sweat
evaporate by the sunlight.
31
The five characteristics of this Nano fabric are;
Absorb and remove sweat immediately
Fast self-drying textile
Well ventilation
Heat reduction
UV protectable
For the services; at our shops, the customers can choose our physical
products and more additional items in the catalogue.
In case that we dont have the exactly size of clothes that the
customers want, we can get the pre-orders from the customers through the frontoffice, e-mail address, and website. After we get the pre-orders from the customers,
the products will be ready for customers to come and get them with in the agreeable
time. Some of the products can be adjusted right at our store.
32
Price: We have the standard prices for our products as following;

1.
Shirt
Male;

XXS
XS
XL
2XL
Chest (inches)
29-31
30-32
34-36
38-40
42-44
46-48
48-50
Waist(inches)
27-29
28-30
30-32
32-33
33-34
36-38
40-42
499
659
699
Price
359
399
Female;
759
799
33
Size
XXS
XS
XL
00
0-2
4-6
8-10
2XL
12-14 16-18
Chest (inches) 26-28 28-30 30-32 32-34 36-38 40-42 44-46

Waist(inches) 20-22 23-24 25-26 27-28 30-32 33-35 36-38
Price
259
2.
299
359
459
559
599
699
Skirt

XXS
Size
Waist(inches)
Price
199
20-22
259
XS
XL
0-2
4-6
8-10
12-14
23-24 25-26 27-28 30-32 33-35

299
359
399
459
34
3.
Pants
Price
599
659
699
759
799
Size for male short pants

XXS
Size
Waist(inches)
Price
299
20-22
359
XS
XL
0-2
4-6
8-10
12-14
23-24 25-26 27-28 30-32 33-35
399
459
499
559
35
4.
Necktie Nano : 250
For the first three months of launching products, we would offer the
sale promotion as following;
15% discount for the tops when buying in pair (skirt/pans + shirt)
When reaching 1,000 get a member card
Invite friends to become members can get gift vouchers
Place: Our retail store would be located in Siam Square by the

stairway of BTS Siam in order to get recognized easily.
Siam Square is one of the places that teenagers can travel there easily
and they prefer to go often as there are many attractions in terms of entertainment,
tutoring places, and shopping center. It is also a place that many people set up the
meetings and hanging outs as well.
36
Promotion: There are many way to promote our shop and products
but we need to make sure that well pay for the proper costs efficiently.
Brochure: For the first six months of launching a shop by

offering brochure in a few spots around Siam Square.
Advertisement: Have the posters of our store posted on the

forum postings of as many universities, colleges, schools and
tutoring places as we can.
E-business: Use the internet to provide the information about

our shop and products on the social networks and create our
own webpage as well.
Road Trips: Arrange the road trip events and take tours at the
universities, colleges, and schools. Provide all information
about our products by showing some simple experiments.
Public Relation: Create the events once a semester before a

semester starts and place them in front of Milk Plus or the
former-centered fountain of Siam Square in order to inform
people about Nano-clothing and promote our shop.
(For the next 2 years)
Marketing Expenses
Brochure:
A4 papers - 4 colors
8,000
0.80
10,000Pieces
:
1 Piece
37
A2 Posters with 4 colors coated papers
Advertisement:
1,000 Pages
1 Page
:
:
7,000
Facebook fan page No expense
E-Business:
Road Trips:
TOYOTA - REGIUS - 2.7 AT

(Used van)
619,000
Staff (part-time): 2 girls that can be MC 500 per a day
Gas LPG:
Driver + other staffs from the shop: 150 extra per a day
11/Liter
38
5 Years Sales Volume
Based on the number of people around Siam Square
Roughly 20,000 people per business days
Roughly 50,000 people per weekends
For 1 week, total population of 200,000 people would stop by around Siam Square.
We measured with 1% people would come to our shop which is 2,000 people would
come inside to buy or check our products.
Per week: 2,000 people

Per month: 8,000 people
Per year: 96,000 people
Since our product is aiming for purchasing power that is willing to pay numerous
prices for high quality of product, we estimate the starting market share from 10%.
Also due to the location of store we are focusing on students from Chulalongkorn
University students.
Chulalongkorn University has 39,103 students in Dec. 2011.
We will hold 3,910 customers per semester (within 6months) who buy our products.
And as the average of purchasing the uniform, we consider 1 person for 2 sets of
uniform per semester.
39
For Year 2012
1800
1600
1400
1200
1000
Shirt
800
Pants
600
Accesorries
400
200
0
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
For Year 2013 (Increasing 5% of sales volume)
1800
1600
1400
1200
Shirt
1000
Pants
800
Accesorries
600
400
200
0
Jan
Feb
Mar
Apr
May June
July
Aug
Sep
Oct
Nov
Dec
40
After Sales of Year 2013, we will

consider to expand our business
2000
into selling high school uniform
1800
aiming Triam Udom Suksa High
1600
School. It would increase our
1400
sales up to 15%
1200
Shirt
1000
Pants
Accesorries
800
600
400
200
0
Jan
Feb
Mar
Apr
May June
July
Aug
Sep
Oct
Nov
Dec
2500
2000
1500
Shirt
Pants
Accesorries
1000
500
0
Jan
Feb
Mar
Apr
May June
July
Aug
Sep
Oct
Nov
Dec
41
2500
2000
1500
Shirt
Pants
Accesorries
1000
500
0
Jan
Feb
Mar
Apr
May June
July
Aug
Sep
Oct
Nov
Dec
42
CHAPTER4
COST OF INVESTMENT
Production and operation analysis

Product characteristic
Price
/unit()
Amount
Total
Price
Shoe stands
1,950
3,900
Cloth racks
2,450
20
49,000
Name list
Picture
43
Cloth hangers :
small (tops)
14
100
1,400
Cloth hangers : big

(tops)
13
100
1,300
Cloth hangers
(bottoms)
100
500
Cloth hangers with

pins (bottoms)
15
100
1,500
Counter
5,900
5,900
44
Kids table and

chairs set
1,500
1,500
Table and chair set
2,700
5,400
Bar Chairs
980
1,960
Shelves
2,800
5,600
Mirrors
800
3,200
45
Carpets
190
570
Glasses
10
24
240
Saucers
10
20
200
Conference table
5,000
5,000
Curtains
545
545
Cabinets for folders
2,100
4,200
46
Cabinets for stocks
2,960
14,800
Fake flowers
50
150
Vases
230
690
Bins
185
740
Rubbish bags
40
40
47
Location
Facility Layout
Our retail store would be located in Siam Square by the stairway of BTS Siam
in order to get recognized easily. Siam Nano Textile building is 4 floors; there are
areas about 4 meters x 16 meters in each floor.
Siam Square is one of the places that teenagers can travel there easily and they
prefer to go often as there are many attractions in terms of entertainment, tutoring
places, and shopping center. It is also a place that many people set up the meetings
and hanging outs as well.
Layout inside
-
1st Floor
2nd Floor
48
3rd Floor
4th Floor
49
Investment cost
Tools/Equipments
No.
Description
Price
Amount
Total
Notes
200,000 Baht per
Building rent fee
600,000
THB 600,000
month (3 months prepaid is required)
Shoe stands
1,950
THB 3,900
Cloth racks
2,450
20
THB 49,000
14
100
THB 1,400
13
100
THB 1,300
100
THB 500
15
100
THB 1,500
5,900
THB 5,900
1,500
THB 1,500
2,700
THB 5,400
980
THB 1,960
Cloth hangers :
4
small (tops)
Cloth hangers :
5
big (tops)
Cloth hangers
6
(bottoms)
Cloth hangers
7
(bottoms)
8
Counter
Kids table and
9
chairs set
Table and chair
10
set
11
Bar Chairs
12
Shelves
2,800
THB 5,600
13
Mirrors
800
THB 3,200
50
No.
Description
Price
Amount
Total
14
Carpets
190
THB 570
15
Glasses
10
24
THB 240
16
Saucers
10
20
THB 200
17
Conference table
5,000
THB 5,000
18
Curtains
545
THB 545
2,100
THB 4,200
2,960
THB 14,800
Cabinets for
19
folders
Cabinets for
20
stocks
21
Fake flowers
50
THB 150
22
Vases
250
THB 750
23
Bins
185
THB 740
24
Rubbish bags
40
THB 40
25
Models: Males
2,900
THB 5,800
26
Models: Females
2,800
THB 5,600
27
Model: Kids
2,500
10
THB 25,000
28
Show socks
80
THB 480
29
Show socks
13,500
THB 27,000
2,750
THB 5,500
BARCODE
30
SCANNER
31
TV plasma 42"
29,900
THB 59,800
32
CCTV
16,900
THB 16,900
33
LCD 17 DELL
1,900
THB 1,900
Notes
51
No.
34
Description
Projector Epson
Price
Amount
Total
23,900
THB 23,900
6,300
THB 6,300
18,400
THB 73,600
619,000
THB 619,000
Screen hand35
drawn
Compaq Presario
36
CQ3682L
Car Toyota :
37
Legius
26
Models: Females
2,800
THB 5,600
27
Model: Kids
2,500
10
THB 25,000
28
Show socks
80
THB 480
29
Show socks
13,500
THB 27,000
2,750
THB 5,500
BARCODE
30
SCANNER
31
TV plasma 42"
29,900
THB 59,800
32
CCTV
16,900
THB 16,900
33
LCD 17 DELL
1,900
THB 1,900
34
Projector Epson
23,900
THB 23,900
6,300
THB 6,300
18,400
THB 73,600
619,000
THB 619,000
Screen hand35
drawn
Compaq Presario
36
CQ3682L
Car Toyota :
37
Legius
Notes
52
No.
Description
Price
Amount
Total
Notes
38 Paper bags:
2.50
1000
THB 2,500
39 Vacuum cleaner
3,150
THB 3,150
40 Steam Iron
3,800
THB 7,600
41 Telephone
199
THB 597
42 Fax
3,990
THB 3,990
43 Mop
590
THB 590
44 Broom
57
THB 57
42,400
THB 127,200
1,690
THB 6,760
20
THB 100
7,990
23
THB 183,770
Air condition
45
(36,000 BTU)
46 Ventilators
47 Tape measure
48 Sewing machine
THB
Total Tools/Equipments Cost
1,915,489
Building
No.
Description
Size
Per 1m*1m
Total
Covering tiles 1st floor
4m * 16m
300
THB 19,200
Covering tiles 2nd floor
4m * 16m
300
THB 19,200
Covering tiles 3rd floor
4m * 16m
300
THB 19,200
Painting 1st floor
4m * 16m
62.5
THB 8,000
Painting 2nd floor
4m * 16m
62.5
THB 8,000
Total Investment Cost for Building
THB 73,600
53
Office Supplies
Office supplies for every 1st year.
Price
No.
Item
Unit
Amount
Per unit
A4 Paper 80G
3 Box
515
1,545
Receipt paper
5 Box
680
3,400
Pen
1 Box
115
115
Folder
1 Dozen
510
510
Eraser
1 Box
140
140
Pencil
1 Box
30
30
Paper clip
2 Pack
80
160
Binder clips
1 Box
110
110
Stapler
4 Each
39
156
10
Quick Rubber Stamp
6 Each
99
594
11
Stamp pad ink
4 Each
36
144
12
Staple
1 Pack
95
95
13
Paper Punch
2 Each
148
296
14
Scissors
2 Each
30
60
15
Stainless Ruler
2 Each
32
64
16
Fingertip Moistener
4 Each
30
120
17
Organizer Tray
6 Each
130
960
18
Document Tray
6 Each
190
1,140
The total supplies cost in each year
9,639
54
Depreciation
5years sales depreciation
1st Year Depreciation
Type
Investment
Amount
Jan
Feb
Mar
Apr
May
Machine
BARCODE SCANNER
5,500
91.67
91.67
91.67
91.67
91.67
Machine
TV plasma 42"
59,800
996.67
996.67
996.67
996.67
996.67
Machine
CCTV
16,900
281.67
281.67
281.67
281.67
281.67
Machine
LCD 17 DELL
1,900
31.67
31.67
31.67
31.67
31.67
Machine
Projector Epson
23,900
398.33
398.33
398.33
398.33
398.33
Machine
Screen hand-drawn
6,300
105
105
105
105
105
Machine
Car Toyota : Legius
619,000
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
Machine
Vacuum cleaner
3,150
52.5
52.5
52.5
52.5
52.5
Machine
Steam Iron
3,800
63.33
63.33
63.33
63.33
63.33
Machine
Telephone
597
9.95
9.95
9.95
9.95
9.95
Machine
Fax
3,990
66.5
66.5
66.5
66.5
66.5
Machine
Air condition (36,000 BTU)
127,200
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
Machine
Ventilators
6,760
112.67
112.67
112.67
112.67
112.67
Machine
Sewing machine
183,770
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
Computer
Compaq Presario CQ3682L
73,600
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
1,136,167
19,754
19,754
19,754
19,754
19,754
Total Depreciation Cost of Tools/Equipments
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
91.67
91.67
91.67
91.67
91.67
91.67
91.67
1,100.00
996.67
996.67
996.67
996.67
996.67
996.67
996.67
11,960.00
281.67
281.67
281.67
281.67
281.67
281.67
281.67
3,380.00
31.67
31.67
31.67
31.67
31.67
31.67
31.67
380
398.33
398.33
398.33
398.33
398.33
398.33
398.33
4,780.00
105
105
105
105
105
105
105
1,260.00
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
123,800.00
52.5
52.5
52.5
52.5
52.5
52.5
52.5
630
63.33
63.33
63.33
63.33
63.33
63.33
63.33
760
9.95
9.95
9.95
9.95
9.95
9.95
9.95
119.4
66.5
66.5
66.5
66.5
66.5
66.5
66.5
798
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
25,440.00
112.67
112.67
112.67
112.67
112.67
112.67
112.67
1,352.00
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
36,754.00
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
24,533.33
19,754
19,754
19,754
19,754
19,754
19,754
19,754
237,047
55
2nd Year Depreciation
Type
Investment
Amount
Jan
Feb
Mar
Apr
May
Machine
BARCODE SCANNER
5,500
91.67
91.67
91.67
91.67
91.67
Machine
TV plasma 42"
59,800
996.67
996.67
996.67
996.67
996.67
Machine
CCTV
16,900
281.67
281.67
281.67
281.67
281.67
Machine
LCD 17 DELL
1,900
31.67
31.67
31.67
31.67
31.67
Machine
Projector Epson
23,900
398.33
398.33
398.33
398.33
398.33
Machine
Screen hand-drawn
6,300
105
105
105
105
105
Machine
Car Toyota : Legius
619,000
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
Machine
Vacuum cleaner
3,150
52.5
52.5
52.5
52.5
52.5
Machine
Steam Iron
3,800
63.33
63.33
63.33
63.33
63.33
Machine
Telephone
597
9.95
9.95
9.95
9.95
9.95
Machine
Fax
3,990
66.5
66.5
66.5
66.5
66.5
Machine
127,200
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
Machine
Ventilators
6,760
112.67
112.67
112.67
112.67
112.67
Machine
Sewing machine
183,770
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
Computer
73,600
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
1,136,167
19,754
19,754
19,754
19,754
19,754
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
91.67
91.67
91.67
91.67
91.67
91.67
91.67
1,100.00
996.67
996.67
996.67
996.67
996.67
996.67
996.67
11,960.00
281.67
281.67
281.67
281.67
281.67
281.67
281.67
3,380.00
31.67
31.67
31.67
31.67
31.67
31.67
31.67
380
398.33
398.33
398.33
398.33
398.33
398.33
398.33
4,780.00
105
105
105
105
105
105
105
1,260.00
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
123,800.00
52.5
52.5
52.5
52.5
52.5
52.5
52.5
630
63.33
63.33
63.33
63.33
63.33
63.33
63.33
760
9.95
9.95
9.95
9.95
9.95
9.95
9.95
119.4
66.5
66.5
66.5
66.5
66.5
66.5
66.5
798
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
25,440.00
112.67
112.67
112.67
112.67
112.67
112.67
112.67
1,352.00
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
36,754.00
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
24,533.33
19,754
19,754
19,754
19,754
19,754
19,754
19,754
237,047
56
3nd
Year Depreciation
Type
Investment
Amount
Jan
Feb
Mar
Apr
May
Machine
BARCODE SCANNER
5,500
91.67
91.67
91.67
91.67
91.67
Machine
TV plasma 42"
59,800
996.67
996.67
996.67
996.67
996.67
Machine
CCTV
16,900
281.67
281.67
281.67
281.67
281.67
Machine
LCD 17 DELL
1,900
31.67
31.67
31.67
31.67
31.67
Machine
Projector Epson
23,900
398.33
398.33
398.33
398.33
398.33
Machine
Screen hand-drawn
6,300
105
105
105
105
105
Machine
Car Toyota : Legius
619,000
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
Machine
Vacuum cleaner
3,150
52.5
52.5
52.5
52.5
52.5
Machine
Steam Iron
3,800
63.33
63.33
63.33
63.33
63.33
Machine
Telephone
597
9.95
9.95
9.95
9.95
9.95
Machine
Fax
3,990
66.5
66.5
66.5
66.5
66.5
Machine
127,200
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
Machine
Ventilators
6,760
112.67
112.67
112.67
112.67
112.67
Machine
Sewing machine
183,770
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
Computer
73,600
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
1,136,167
19,754
19,754
19,754
19,754
19,754
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
91.67
91.67
91.67
91.67
91.67
91.67
91.67
1,100.00
996.67
996.67
996.67
996.67
996.67
996.67
996.67
11,960.00
281.67
281.67
281.67
281.67
281.67
281.67
281.67
3,380.00
31.67
31.67
31.67
31.67
31.67
31.67
31.67
380
398.33
398.33
398.33
398.33
398.33
398.33
398.33
4,780.00
105
105
105
105
105
105
105
1,260.00
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
123,800.00
52.5
52.5
52.5
52.5
52.5
52.5
52.5
630
63.33
63.33
63.33
63.33
63.33
63.33
63.33
760
9.95
9.95
9.95
9.95
9.95
9.95
9.95
119.4
66.5
66.5
66.5
66.5
66.5
66.5
66.5
798
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
25,440.00
112.67
112.67
112.67
112.67
112.67
112.67
112.67
1,352.00
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
36,754.00
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
24,533.33
19,754
19,754
19,754
19,754
19,754
19,754
19,754
237,047
57
4th Year Depreciation
Type
Investment
Amount
Jan
Feb
Mar
Apr
May
Machine
BARCODE SCANNER
5,500
91.67
91.67
91.67
91.67
91.67
Machine
TV plasma 42"
59,800
996.67
996.67
996.67
996.67
996.67
Machine
CCTV
16,900
281.67
281.67
281.67
281.67
281.67
Machine
LCD 17 DELL
1,900
31.67
31.67
31.67
31.67
31.67
Machine
Projector Epson
23,900
398.33
398.33
398.33
398.33
398.33
Machine
Screen hand-drawn
6,300
105
105
105
105
105
Machine
Car Toyota : Legius
619,000
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
Machine
Vacuum cleaner
3,150
52.5
52.5
52.5
52.5
52.5
Machine
Steam Iron
3,800
63.33
63.33
63.33
63.33
63.33
Machine
Telephone
597
9.95
9.95
9.95
9.95
9.95
Machine
Fax
3,990
66.5
66.5
66.5
66.5
66.5
Machine
127,200
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
Machine
Ventilators
6,760
112.67
112.67
112.67
112.67
112.67
Machine
Sewing machine
183,770
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
Computer
73,600
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
1,136,167
19,754
19,754
19,754
19,754
19,754
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
91.67
91.67
91.67
91.67
91.67
91.67
91.67
1,100.00
996.67
996.67
996.67
996.67
996.67
996.67
996.67
11,960.00
281.67
281.67
281.67
281.67
281.67
281.67
281.67
3,380.00
31.67
31.67
31.67
31.67
31.67
31.67
31.67
380
398.33
398.33
398.33
398.33
398.33
398.33
398.33
4,780.00
105
105
105
105
105
105
105
1,260.00
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
123,800.00
52.5
52.5
52.5
52.5
52.5
52.5
52.5
630
63.33
63.33
63.33
63.33
63.33
63.33
63.33
760
9.95
9.95
9.95
9.95
9.95
9.95
9.95
119.4
66.5
66.5
66.5
66.5
66.5
66.5
66.5
798
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
25,440.00
112.67
112.67
112.67
112.67
112.67
112.67
112.67
1,352.00
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
36,754.00
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
24,533.33
19,754
19,754
19,754
19,754
19,754
19,754
19,754
237,047
58
5th Year Depreciation
Type
Investment
Amount
Jan
Feb
Mar
Apr
May
Machine
BARCODE SCANNER
5,500
91.67
91.67
91.67
91.67
91.67
Machine
TV plasma 42"
59,800
996.67
996.67
996.67
996.67
996.67
Machine
CCTV
16,900
281.67
281.67
281.67
281.67
281.67
Machine
LCD 17 DELL
1,900
31.67
31.67
31.67
31.67
31.67
Machine
Projector Epson
23,900
398.33
398.33
398.33
398.33
398.33
Machine
Screen hand-drawn
6,300
105
105
105
105
105
Machine
Car Toyota : Legius
619,000
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
Machine
Vacuum cleaner
3,150
52.5
52.5
52.5
52.5
52.5
Machine
Steam Iron
3,800
63.33
63.33
63.33
63.33
63.33
Machine
Telephone
597
9.95
9.95
9.95
9.95
9.95
Machine
Fax
3,990
66.5
66.5
66.5
66.5
66.5
Machine
127,200
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
Machine
Ventilators
6,760
112.67
112.67
112.67
112.67
112.67
Machine
Sewing machine
183,770
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
Computer
73,600
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
1,136,167
19,754
19,754
19,754
19,754
19,754
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
91.67
91.67
91.67
91.67
91.67
91.67
91.67
1,100.00
996.67
996.67
996.67
996.67
996.67
996.67
996.67
11,960.00
281.67
281.67
281.67
281.67
281.67
281.67
281.67
3,380.00
31.67
31.67
31.67
31.67
31.67
31.67
31.67
380
398.33
398.33
398.33
398.33
398.33
398.33
398.33
4,780.00
105
105
105
105
105
105
105
1,260.00
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
10,316.67
123,800.00
52.5
52.5
52.5
52.5
52.5
52.5
52.5
630
63.33
63.33
63.33
63.33
63.33
63.33
63.33
760
9.95
9.95
9.95
9.95
9.95
9.95
9.95
119.4
66.5
66.5
66.5
66.5
66.5
66.5
66.5
798
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
2,120.00
25,440.00
112.67
112.67
112.67
112.67
112.67
112.67
112.67
1,352.00
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
3,062.83
36,754.00
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
2,044.44
24,533.33
19,754
19,754
19,754
19,754
19,754
19,754
19,754
237,047
59
Chapter 5
Production and Operation
Product Analysis
Shirt, Pants, Skirt, Necktie
Our product for Kindergarten, Primary schools, High schools, Universities
and colleges we use same Nanotechnology for product the product
As Thailand is located in the hot climate, many people can get annoyed
by sweating too much, especially the teenagers who can get frustrated easily with the
very high temperature of Thailand. So, the Siam Nano Textile Co., Ltd. would like to
provide the student uniforms made of special fabric which is called Nano-Technology
to extinct the damp from sweats.
The special fabric are made of three types

of yarns which are Polyester, Lycra, and
Cotton.
How it works
The Polyester will absorb the
sweat and pass it through Lycra
layer to the end of cotton layer.
60
Once the sweat reaches to the
outside layer, cotton can hold
it right there and let the sweat
evaporate by the sunlight.
The five characteristics of this Nano fabric are;
Absorb and remove sweat immediately
Fast self-drying textile
Well ventilation
Heat reduction
UV protectable
Size for each product
Shirt For Men
XXS
XL
2XL
29-31 30-32 34-36
38-40
42-44
46-48
48-50
Waist (inches) 27-29 28-30 30-32
32-33
33-34
36-38
40-42
Chest(inches)
XS
61
Shirt for Female

XXS XS
00
Size
Chest
(inches)
S
0-2
XL 2XL
4-6 8-10 12-14 16-18
26-28 28-30 30-32 32-34 36-38 40-42 44-46
Waist(inches) 20-22 23-24 25-26 27-28 30-32 33-35 36-38
Skirt
XXS
Size
Waist(inches)
XS
0-2
4-6
XL
8-10 12-14
20-22 23-24 25-26 27-28 30-32 33-35
62
Long Pants
Short pants
63
Size for male short pants
XXS
XS
XL
0-2
4-6
8-10
12-14
Size
20-22
Waist(inches)
23-24 25-26 27-28 30-32 33-35
Necktie
Inventory
Shirts (College)
XXS
XS
XL
2XL
144
160
200
264
280
304
320
300
1,000
1,000
800
300
104
120
144
184
224
240
280
Order
300
500
1,000
1,000
1,000
500
300
Total
300
500
1,300
2,000
2,000
1,300
600
MEN
Cost
Order
Women
Cost
Order
Total Cost
1,790,400
Shirts (Junior high & high)
64
MEN
XXS
XS
XL
2XL
144
160
200
264
280
304
320
300
500
500
200
150
104
120
144
184
224
240
280
300
500
500
200
150
600
1,000
1,000
400
300
Cost
Order
Women
Cost
Order
Total
Order
Total Cost
778,000
Shirts (Primary)
MEN
XXS
XS
XL
2XL
144
160
200
264
280
304
320
150
150
100
104
120
144
184
224
240
280
150
150
100
300
300
200
Cost
Order
Women
Cost
Order
Total
Order
Total Cost
169,200
65
Shirts (Kindergarden)
XXS
XS
XL
2XL
144
160
200
264
280
304
320
Order
100
100
100
Women
104
120
144
184
224
240
280
Order
100
100
100
Total
200
200
200
MEN
Cost
Cost
Order
Total Cost
87,200
Pants (College)
Cost
XS
XL
240
264
280
304
320
300
1,000
1,000
500
Order
Total Cost
823,200
Pants (Junior high & high)

XS
XL
Cost
144
160
184
200
224
Order
150
300
300
500
300
Total Cost
292,000
66
Pants (Primary)
XS
XL
Cost
144
160
184
200
224
Order
200
200
Total Cost
60,800
Pants (Kindergarden)
XS
XL
Cost
144
160
184
200
224
Order
300
Total Cost
43,200
Skirts (College)
Cost
XXS
XS
XL
80
104
120
144
160
184
300
1,000
1,000
1,000
500
Order
Total Cost
547,200
Skirts (Junior high & high)
Cost
Order
XXS
XS
XL
80
104
120
144
160
184
200
300
300
300
200
Total Cost
184,800
67
Skirts (Primary)
XXS
XS
XL
Cost
80
104
120
144
160
184
Order
200
200
Total Cost
36,800
Skirts (Kindergarden)
XXS
XS
XL
Cost
80
104
120
144
160
184
Order
200
Total Cost
16,000
Necktie
Cost
Order
100
1,000
Total 100,000
Total Cost Inventory 4,828,800
68
Production & Services Process
69
The Covernance Company, Ltd is a manufacturer of products for Siam Nano
Textile Co., Ltd. such as shirts for men and women, pants, skirts as well as to control
the quality of the product, product warranty, and delivery to Siam Nano Textile Co.,
Ltd. When products it comes to our shop, we will show that customers can see the
product clearly. Customers can buy follow the satisfaction of customers. Customers
wear our product to feeling comfortable, clean, looking good, and happy.
Logistics Management
The Covernance Company, Ltd. 149/371 Moo 13, Soi Phetkasem 95, Om Noi
at Kratumban, Samutsakorn, 74130. The factory is fully integrated both in the fabric,
polo shirt, T-shirt, embroidery, sewing, packaging, and It is finished products.
The Covernance Company, Ltd. is also producing for us. Transportation to the
customers by The Covernance Company, Ltd. has been responsible for all shipping to
customers in the service area. And that includes our company because our company is
located in Bangkok. The area served by the manufacturers, it will not anything of cost.
70
CHAPTER 6
ADMINISTRATION COST
Organization Management
Siam Nano Textile has to managing the organization by registers to be justice
person as Siam Nano Textile to company limited. We have to register in company
limited establishment at Department of Business Development, Ministry of
Commerce in Bangkok and then we will have to pay tax in from of corporate income
tax.
Company limited is the kind of company in which form with a capital, divided
into equal shares, the liability of the shareholders be limited to the amount of pay on
their willing to pay. When will to establish the company limited, must have minimize
three persons to do business together and then register. Upon meeting broad of
director and receives the amount of shares, the broad of director must register as the
company within three month.
For Siam Nono Textile, below is total name of partnership that are board of
directors in Siam Nono Textile as follow:
1. Miss Kittiya
Saennam
2. Miss Netchanok Udomsup

3. Miss Piyanart
Promsawad
4. Mr. Manutchai
Kamlungrang
5. Mr. Anuchit
Sompradit
6. Mr. Ji Hun
Han
7. Mr. Kamonchan
Piros
8. Miss Rata
Sermma
71
All partnerships agree to vote Mr. Anuchit Somphadit to be a president of
Siam Nano Textile Company limited. He has responsibility to register establish
company limited at Department of Business Development, Ministry of Commerce in
Bangkok. Moreover, he has authority to inspect every document that related to
operation in the company and who is delegate person of partnerships that have
respond to sign agreement when do business with other company.
Siam Nano Textile we work in company as family. We support relationship in
organization, so we try to have activities together among employees in each
department in company such as let them have lunch together and we also provide
social security insurance for our employees. Furthermore, we also care about
employees health, so we make insurance for each employee. Moreover we support
employees to concern about organization culture. Thus the company provides
companys Shirts and trousers for employees to wear while working. For these Shirt
and trouser, the company provides 2 shirts and 2 trousers for each employee annually.
72
Companys Shirt
The shirt will be white with company logo in the front
The trousers will be black.
* According the employee uniform we use Nano shirt and Nano trousers for our
employees.
The prices are including in training cost & evaluate performance Cost.
73
Organization Chart
Siam Nano Textile management team will contain with the departments are as
following:
Broad of
directors
President & Chief Excusive officer
General Manager
Marketing
Officer
Inventory
Officer
Accounting
&Financial
Officer
Operating
Officer
Customer Service, Cashier,

and Tailor
74
Team management
1. General Manager (1 position)
Job description:
- Plan and develop systems and procedures to improve the operating quality
and efficiency of the department.
- Analysis business problems and develop solution to enhance efficiencies.
- Direct staff in the development, analysis, and preparation of reports.
- Monitor competitor and trend in packaging business and related field
Qualifications:
-Male/Female, Thai nationality
-Age over 30 years old.
-Bachelors Degree or higher in Business Administration or related field
-Have experience at least 3 years in management working.
-Good command of English and computer literacy
-More knowledge about clothing business will be advantage
75
2. Marketing officer (1 position)
Job description:
-Contributing to and developing marketing plans and strategies
-PR and communications work
-Monitoring competitor activity and customer order
-Maintaining and updating customer databases
-Support customer requirement and contact with customers for new order
Qualifications:
-Male/Female
-Age over 24 years old
-Bachelors Degree in Marketing or related field
-1 years working experience
-Exhibition organizer is a plus
-Good interpersonal and communication skill
-Good command in English and computer literacy
76
3. Accounting and Financial officer (1 position)
Job description:
-Account payable related to transaction process
-Preparation TAX forms, social security payment, keep record and clear all
account documents, monthly end closing and reporting
-Preparation for monthly financial statement.
-Control cash and budget
-Good at computer literacy
Qualifications:
-Age between 25-35 years old
-Vocational Certificate in Accounting or Financial with some accounting
background
-At least 1-3 experience in Accounting
-Computer skill in Microsoft Office and accounting program
-Can work under pressure
77
4. Inventory officer (1 position)
Job description:
-Manage the day-to-day inventory control
-Responsibilities in an effort to provide support to the sales staff
-Coordinating the incoming and outgoing process of products
-Ensures that orders are filled, the sales floor is properly stocked and each
piece of merchandise is accounted for
Qualifications:
-Age between 25-35 years old
-Bachelors Degree in Product Management, Statistic or relate filed
-Have an experience in this filed will be advantage
-Can work under pressure
-Excellent work ethic
-Must be motivated to complete tasks
-Must be a good communicator, both oral and written
-Reading and logistical skills must be strong
-An exceptional problem solver
78
5. Customer service (3 positions)
Job description:
-To serve as the main point of contract for customers request and need
-Responsible for answering calls in order
-Willing to build a long-term relationship with the customers
-Checking stock that waiting for receiving by customers
-Give information to customers
-Check bill and can use machine
-Can tailor or clothing.
Qualifications:
-Female
-Age 25 years or older
-Have an experience in tailor or relate field
-Strong in inter-personality and supervisory
-Good characteristic and fast learning and service mind
79
6. Housekeeper (1 position)
Job description:
-Prepare rooms for meetings, and arrange decorations, media equipment, and
furniture for social or business functions.
-Replenish supplies and such as drinking glasses, linens, writing supplies, and
bathroom items.
-Clean rooms, hallways, lobbies, lounges, restrooms, corridors, elevators,
stairways, locker rooms and other work areas so that health standards are met.
Qualifications:
-Female
-Good relationship and responsibility
80
Employees Salary
Salary/Person
No.
Position
Rank
(THB)
General Manager
1 Position
12,000
Marketing
1 Position
8,000
Inventory officer
1 Position
8,000
Accountant and Financial
1 Position
8,000
Customer Service & Cashier & Tailor
3 Positions
7,000
Housekeeper
1 Position
5,000
8 Positions
62,000
Total
* According the government policy about lowest wage;

Bachelors Degree is 15,000 THB per month, labor is 300 THB per day.
But the policy is during in process so we havent to set the lowest follow those.
And we will change the wage for employee after the government announced to use it.
81
Training Cost & Evaluate Performance Cost
Siam Nano Textile has set the course for training new employees (only
customer service officers) and we will re-train in every 6 months. To reduce the cost
of training, the manager will be the person who trains employees. We have set
training cost as follow;
Training Cost
500 THB per person = 500 x 3 = 1,500 THB in each time
So, training cost will be 3,000 THB per year
82
Insurance Cost
Employees Insurance
Siam Nano Textile Co., Ltd has set policy to give the best welfare to our
employees because we treat employees as a family. We also concern about
employees health too, so we choose Ayudhya Allianz C.P. to do the insurance with.
Since, this company had establish for 60 years, their services are suit and cover all
business, so it is best to provide insurance benefits to employees who work for us.
We do the group insurance for every employee; 16 people include with broad
of directors, president, general manager, marketing officer, financial officer,
accounting officer, inventory Officer, and operating officers. According the company
plan, we select the Group Accident Insurance in Plan 1 that has rate is 335 THB per
person per year.
So, we can calculate the insurance expense as following;

Insurance fee is 335 THB per person per year X Number of employees is 18
people
= 335 THB X 16 people
= 5,360 THB per year
83
Companys Insurance
Bangkok Insurance is the best choice to do the business insurance with,
because doing business have various risk. While we have insurance, Bangkok
Insurance can help us in commercial risk, economic risk, employee risk and political
risk; Thailand has a lot of political risk such as civil war. So, business insurance is
really necessary for us that have office in the center of Bangkok.
Proposed insured rate
.Place Insured
1 million
2 million
3 million
4 million
5 million
House Price
1,080
1,900
2,580
3,440
4,050
Special Price
1,050
1,850
2,500
3,350
3,900
Store/Industrial Price
2,970
5,910
8,060
10,750
12,630
Special Price
2,920
5,850
7,950
10,600
12,500
Place Insured
Proposed insured rate

6 million
7 million
8 million
9 million
10 million
House Price
4850
5240
5990
6270
6970
Special Price
4,750
5,100
5,800
6,050
6,750
Store/Industrial Price
15,150
16,360
18,700
19,580
21,760
Special Price
2,920
5,850
7,950
10,600
12,500
We select the proposed insured rate at 10 million, so we must to pay insurance

expense is 12,500 THB per month or 150,000 THB per year.
84
Office Insurance
We Muang Thai Insurance the same company of Companys insurance to do
the insurance because Muang Thai Insurance has estimated to pay based on the fact
and also include furniture and inventory that really suit package for Siam Nano
Textile Co., Ltd
Estimate Rate
Concrete walls
= 8,000 THB / sqm.
Building a half wall wood
= 6,000 THB / sqm.
Floor 1&2 is retail shop

Cost of insurance
= (length x width x number of floor x number of units) x
estimate rate
= (4 x 16 x 2 x 1) x 8000
= 128 x 8000
=1,024,000 THB
According the insurance table for retail shop; the maximize insurance for us is
2,000,000 THB, and insurance interest rate is 5,049.33 THB per month
Floor 3&4 is office and inventory
Cost of insurance
= (length x width x number of floor x number of units) x
estimate rate
= (4 x 16 x 2 x 1) x 8000
= 128 x 8000
=1,024,000 THB
85
According the insurance table for office and inventory; the maximize
insurance for us is 2,000,000 THB, and insurance interest rate is 2,578.70 THB per
month.
So, we have to pay for Office insurance is 7,628.03 THB per month (or
91,536.36 THB per year)
86
Office supplies expense
Siam Nano Textile separates the office supplies expense according to
each year. The office supplies list is as below:
Price
No.
Item
Unit
Amount
Per unit
A4 Paper 80G
3 Box
515
1,545
Receipt paper
5 Box
680
3,400
Pen
1 Box
115
115
Folder
1 Dozen
510
510
Eraser
1 Box
140
140
Pencil
1 Box
30
30
Paper clip
2 Pack
80
160
Binder clips
1 Box
110
110
Stapler
4 Each
39
156
10
Quick Rubber Stamp
6 Each
99
594
11
Stamp pad ink
4 Each
36
144
12
Staple
1 Pack
95
95
13
Paper Punch
2 Each
148
296
14
Scissors
2 Each
30
60
15
Stainless Ruler
2 Each
32
64
16
Fingertip Moistener
4 Each
30
120
17
Organizer Tray
6 Each
130
960
18
Document Tray
6 Each
190
1,140
The total supplies cost in each year
9,639
87
Depreciation Expense
From the straight-line method used on our assets, annual depreciations for 5
years will be same amount.
Type
Investment
BARCODE SCANNER
Machine
TV plasma 42"
Machine
CCTV
Machine
LCD 17 DELL
Machine
Projector Epson
Machine
Screen hand-drawn
Machine
Car Toyota : Legius
Machine
Vacuum cleaner
Machine
Steam Iron
Machine
Telephone
Machine
Fax
Machine
Machine
Ventilators
Machine
Sewing machine
Machine
Computer Compaq Presario CQ3682L
Total
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
1,100
11,960
3,380
380
4,780
1,260
123,800
630
760
119
798
25,440
1,352
36,754
24,533
237,047
Rental Fee
Siam Nano Textile building is 4 floors; there are areas about 4 meters x 16
meters in each floor. The rental for each month is 150,000 baht per month and the
rental contact is for at least 5 years rent. Then the total rental fees per year is 150,000
x 12 = 1,800,000 Baht per year.
88
Electricity Expense
We use rate of electricity price is as following;
Normal Rate
Electricity Price
Baht per unit
2.4649
Pressure 22-23 Kilovolt

Pressure less than 22 Kilovolt
First 150 unit (0-150 unit)
Next 250 unit (151-400 unit)
Over 400 unit (401 unit up)
Service Charge
Baht per unit
228.17
40.90
1.8047
2.7781
2.9780
Time of use rate

Normal Rate
Service
Charge
Electricity Price
Baht per unit
Peak
Off Peak
Baht per
unit
22-23
3.6246
1.1914
228.17
Pressure less than

22 Kilovolt
4.3093
1.2246
27.95
Pressure
Kilovolt
Peak : Monday - Friday 09.00 - 22.00

Off Peak : Monday - Friday 22.00 - 09.00
We use pressure less than 22 Kilovolt in 500 units.

Estimate use of electricity 500 unit x 2.9780
1,263.01
Baht
Add (+) Service expense
40.90
Baht
Add (+) VAT 7 %
91.27
Baht
1,395.18
Baht
Total Electricity expense per month
89
Water Expense
We use the Provincial Waterworks Authority service and price rate of water is
as following;
House and other

Baht per litter
Water
Cubic
meter*
per month
Unit
0-10
11-20
21-30
31-50
51-80
81-100
101-300
301-1,000
1,001-2,000
2,001-3,000
>3,000
10
10
10
20
30
20
200
700
1,000
1,000
Minimum water
payment rate 50
baht per month
Price
Amount
10.20
102.00
12.16
121.60
14.59
145.90
16.64
332.80
17.61
528.30
18.04
360.80
Type of user
Government and
small business
Baht per litter
Minimum water
payment rate 150
baht per month
Price
Amount
12.54
125.40
15.35
153.50
16.54
165.40
17.66
353.20
17.99
539.70
18.08
361.60
18.17
3,634.00
18.25
12,775.00
18.34
18,340.00
18.43
18,430.00
18.52
State Enterprises,
industry and large
business
Baht per litter
Minimum water
payment rate 300
baht per month
Price
Amount
13.82
138.20
16.82
168.20
19.82
198.20
22.82
456.40
24.82
744.60
25.07
501.40
25.32
5,064.00
25.57
17,899.00
25.32
25,320.00
25.07
25,070.00
24.82
*1 cubic meter is equivalent to 1,000 liters.
We used 30,000 liters per month
165.40
Bath
Add (+) Accumulate price (0-20 m3)
278.90
Bath
Add (+) VAT 7%
31.10
Bath
Total water expense
475.40
Bath
As the calculated of water expense, pricing of water will be calculated volume

of water used plus accumulate of water price in zero until volume of water used.
90
Internet and telephone expense per month
We used True online xDSL package because they offer a special package for
internet and free Wi-Fi Router. For customer who register xDSL package they offer
special promotion is as following;
xDSL Package
Maximum Speed
Service fees
Upload
Download
Bath per month
7 Mbps.
512 Kbps.
599
9 Mbps.
1 Mbps.
899
12 Mbps.
1 Mbps.
1,399
16 Mbps.
1 Mbps.
2,299
50 Mbps.
20 Mbps.
3,599
Special
promotion
Free Wi-Fi
Router
- Free for registration fees.

-Free for install the telephone.
Internet expense (include VAT 7%)
Telephone expense
Fax (2 baths per time)
Total
640.93
Bath
1,000.00
Bath
200.00
Bath
1,840.93
Bath
Administrative expense rate each year is as follows;

Administrative cost 1st Year
100%
Administrative cost 2nd Year
105%
Administrative cost 3rd Year
110%
Administrative cost 4th Year
115%
Administrative cost 5th Year
120%
Because when the sales increase or decrease by 5%, 10%,15%,and 20% the
administrative will change relate to the sales.
91
Administrative Expense
Administrative expense 1st Year
Description
Employees Salary
Training cost & Evaluate Performance
Cost
Employees Insurance
Company Insurance
Office Insurance
Office supplies Expense
Rental Fee
Electricity Expense
Water Expense
Internet and telephone Expense
Total Administrative Expense
Jun
62,000
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
Jul
62,000
1,500
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
257,094
Aug
62,000
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
Jan
62,000
Feb
62,000
Mar
62,000
Apr
62,000
May
62,000
1,500
5,360
12,500
7,628
9,639
19,754
150,000
1,395
475
1,841
272,093
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
Sep
62,000
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
Oct
62,000
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
Nov
62,000
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
Dec
62,000
0
0
12,500
7,628
0
19,754
150,000
1,395
475
1,841
255,594
Total
744,000
3,000
5,360
150,000
91,536
9,639
237,048
2,400,000
16,742
5,705
22,091
3,685,121
92
Administrative expense 2ndYear
Description
Employees Salary
Cost
Employees Insurance
Company Insurance
Office Insurance
Rental Fee
Electricity Expense
Water Expense
Jun
65,100
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
Jul
65,100
1,575
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
260,454
Aug
65,100
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
Jan
65,100
Feb
65,100
Mar
65,100
Apr
65,100
May
65,100
1,575
5,360
12,500
7,628
10,121
19,754
150,000
1,465
499
1,933
275,935
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
Sep
65,100
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
Oct
65,100
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
Nov
65,100
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
Dec
65,100
0
0
12,500
7,628
0
19,754
150,000
1,465
499
1,933
258,879
Total
781,200
3,150
5,360
150,000
91,536
10,121
237,048
1,800,000
17,579
5,990
23,196
3,125,180
93
Administrative expense 3rd Year
Description
Employees Salary
Cost
Employees Insurance
Company Insurance
Office Insurance
Rental Fee
Electricity Expense
Water Expense
Jun
74,865
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
Jul
74,865
1,811
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
270,943
Aug
74,865
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
Jan
74,865
Feb
74,865
Mar
74,865
Apr
74,865
May
74,865
1,811
5,896
12,500
7,628
11,639
19,754
150,000
1,604
557
2,223
288,478
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
Sep
74,865
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
Oct
74,865
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
Nov
74,865
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
Dec
74,865
0
0
12,500
7,628
0
19,754
150,000
1,604
557
2,223
269,132
Total
898,380
3,623
5,896
150,000
91,536
11,639
237,048
1,800,000
19,253
6,689
26,675
3,250,739
94
Administrative expense 4th Year
Description
Employees Salary
Cost
Employees Insurance
Company Insurance
Office Insurance
Rental Fee
Electricity Expense
Water Expense
Jun
78,608
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
Jul
78,608
1,902
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
274,996
Aug
78,608
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
Jan
78,608
Feb
78,608
Mar
78,608
Apr
78,608
May
78,608
1,902
5,360
12,500
7,628
12,221
19,754
150,000
1,685
585
2,334
292,577
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
Sep
78,608
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
Oct
78,608
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
Nov
78,608
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
Dec
78,608
0
0
12,500
7,628
0
19,754
150,000
1,685
585
2,334
273,094
Total
943,299
3,804
5,360
150,000
91,536
12,221
237,048
1,800,000
20,216
7,023
28,009
3,298,516
95
Administrative expense 5th Year
Description
Employees Salary
Cost
Employees Insurance
Company Insurance
Office Insurance
Rental Fee
Electricity Expense
Water Expense
Jun
82,539
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
Jul
82,539
1,997
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
279,010
Aug
82,539
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
Jan
82,539
Feb
82,539
Mar
82,539
Apr
82,539
May
82,539
1,997
5,360
12,500
7,628
12,832
19,754
150,000
1,769
615
2,451
297,444
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
Sep
82,539
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
Oct
82,539
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
Nov
82,539
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
Dec
82,539
0
0
12,500
7,628
0
19,754
150,000
1,769
615
2,209
277,013
Total
990,464
3,994
5,360
150,000
91,536
12,832
237,048
1,800,000
21,227
7,374
26,751
3,346,587
96
CHAPTER 7
FINANCE ANALYSIS
Loan Payment Calculator
[Siam Nano Textile., Ltd]
5-Year Financial Plan
Loan payment calculator
Annual interest rate
Monthly rate
Loan amount
Term of loan (months)
Payment
5.0%
0.41%
$0
60
$0.00
Profit and Loss

Year-by-year profit and loss assumptions
Annual cumulative price (revenue) increase
Annual cumulative inflation (expense) increase
Interest rate on ending cash balance
Year 1
0.50%
Year 2
5.00%
5.00%
0.50%
Year 3
15.00%
15.00%
0.50%
Year 4
5.00%
5.00%
0.50%
Year 5
5.00%
5.00%
0.50%
97
Year 1
Year 2
Year 3
Year 4
Year 5
THB9,249,923
3,699,969
THB5,549,954
THB9,712,419
3,884,968
THB5,827,452
THB11,169,282
4,467,713
THB6,701,569
THB11,727,746
4,691,099
THB7,036,648
THB12,314,134
4,925,654
THB7,388,480
0
0
THB5,549,954
0
0
THB5,827,452
0
0
THB6,701,569
0
0
THB7,036,648
0
0
THB7,388,480
Operating expenses
Employees Salary
Training cost & Evaluate Performance Cost
Employees Insurance
Company Insurance
Office Insurance
Rental Fee
Electricity Expense
Water Expense
Internat and telephone Expense
Total operating expenses
744,000
3,000
5,360
150,000
91,536
237,048
9,639
1,800,000
16,742
5,705
22,091
THB3,085,121
781,200
3,150
5,360
150,000
91,536
237,048
10,121
1,800,000
17,579
5,990
23,196
THB3,125,180
898,380
3,623
5,360
150,000
91,536
237,048
11,639
1,800,000
20,216
6,889
26,675
THB3,251,366
943,299
3,804
5,360
150,000
91,536
237,048
12,221
1,800,000
21,227
7,233
28,009
THB3,299,737
990,464
3,994
5,360
150,000
91,536
237,048
12,832
1,800,000
22,288
7,595
29,409
THB3,350,526
Operating income
THB2,464,832
THB2,702,271
THB3,450,204
THB3,736,911
THB4,037,954
Revenue
Gross revenue
Cost of goods sold
Gross margin
Other revenue [source]
Interest income
Total revenue
Interest expense on long-term debt
98
Operating income before other items
THB2,464,832
THB2,702,271
THB3,450,204
THB3,736,911
THB4,037,954
0
0
0
0
0
0
0
0
THB2,464,832
THB2,702,271
THB3,450,204
THB3,736,911
THB4,037,954
Taxes on income
574,450
645,681
870,061
956,073
1,049,043
Net income (loss)
THB1,890,383
THB2,056,590
THB2,580,143
THB2,780,838
THB2,988,911
Loss (gain) on sale of assets

Other unusual expenses (income)
Earnings before taxes
99
Balance Sheet
Assets
Cash and short-term investments
Accounts receivable
Total inventory
Prepaid expenses
Total current assets
Initial balance
THB1,915,489
4,828,800
0
Year 1
THB5,474,440
0
2,897,280
0
Year 2
THB7,057,806
0
2,607,552
0
Year 3
THB7,247,252
0
3,235,296
0
Year 4
THB8,088,668
0
2,911,766
0
Year 5
THB8,605,803
0
2,620,590
0
THB
6,744,289
THB
8,371,720
THB
9,665,358
THB
10,482,548
THB
11,000,434
THB
11,226,393
0
0
0
1,927,109
0
0
0
1,927,109
-237,048
THB1,690,061
0
0
0
1,927,109
-237,048
THB1,690,061
0
0
0
1,927,109
-237,048
THB1,690,061
0
0
0
1,927,109
-237,048
THB1,690,061
0
0
0
0
0
THB11,355,419
0
0
0
0
0
THB12,172,609
0
0
0
0
0
THB12,690,495
0
0
0
0
0
THB12,916,454
Buildings
Land
Capital improvements
Machinery and equipment
Less: Accumulated depreciation expense
Net property/equipment
THB1,927,109
0
0
0
1,927,109
-237,048
THB1,690,061
Goodwill
Deferred income tax
Long-term investments
Deposits
Other long-term assets
Total assets
0
0
0
0
0
THB8,671,398
0
0
0
0
0
THB10,061,781
100
Liabilities
Accounts payable
Accrued expenses
Notes payable/short-term debt
Capital leases
Other current liabilities
Total current liabilities
Initial balance
Year 1
Year 2
Year 3
Year 4
Year 5
THB0
THB0
THB0
THB0
THB0
THB0
Initial balance
THB8,421,398
250,000
0
0
THB8,671,398
Year 1
THB8,421,398
250,000
-500,000
1,890,383
THB10,061,781
Year 2
THB8,158,446
250,000
-1,000,000
3,946,973
THB11,355,419
Year 3
THB7,395,494
250,000
-2,000,000
6,527,115
THB12,172,609
Year 4
THB5,592,542
290,000
-2,500,000
9,307,953
THB12,690,495
Year 5
THB3,379,590
240,000
-3,000,000
12,296,864
THB12,916,454
THB8,671,398
THB10,061,781
THB11,355,419
THB12,172,609
THB12,690,495
THB12,916,454
Long-term debt from loan payment calculator

Other long-term debt
Total debt
Other liabilities
Total liabilities
Equity
Owner's equity
Paid-in capital
Withdrawal
Retained earnings
Total equity
Total liabilities and equity
101
Finance Ratio
Inventroy Turnover
Inv. Turnover
Sales Revenue
Inventories
Inentory Turnovers
Fixed assets Turnover
FA Turnover
Sales Revenue
Net Fixed Assets
FA Turnovers
Total assets Turnover
TA Turnover
Sales Revenue
Total Assets
TA Turnovers
Year 1
THB
9,249,923
THB
2,897,280
3.19
Year 1
THB
9,249,923
THB
1,690,061
5.47
Year 1
THB
9,249,923
THB
10,057,992
0.92
Year 2
Year 3
Year 4
Year 5
THB 9,712,419
THB 11,169,282
THB 11,727,746
THB 12,314,134
THB 2,607,552
3.72
THB 3,235,296
3.45
THB 2,911,766
4.03
THB 2,620,590
4.70
Year 2
Year 3
Year 4
Year 5
THB 9,712,419
THB 11,169,282
THB 11,727,746
THB 12,314,134
THB 1,690,061
5.75
THB 1,690,061
6.61
THB 1,690,061
6.94
THB 1,690,061
7.29
Year 2
Year 3
Year 4
Year 5
THB 9,712,419
THB 11,169,282
THB 11,727,746
THB 12,314,134
THB 11,347,652
0.86
THB 12,160,268
0.92
THB 12,673,351
0.93
THB 12,894,771
0.95
102
Profit Margin
PM
Net Income
Sales Revenue
Profit Margin
Return on assets
ROA
Net Income
Total Assets
Return on assets
Return on equity
ROE
Net Income
Shareholder's
Equity
Return on equity
Year 1
THB
1,886,594
THB
9,249,923
20.40%
Year 1
THB
1,890,383
THB
10,057,992
18.79%
Year 1
THB
1,890,383
THB
10,057,992
18.79%
Year 2
Year 3
Year 4
Year 5
THB 2,052,612
THB 2,575,568
THB 2,776,034
THB 2,984,372
THB 9,712,419
21.13%
THB 11,169,282
23.06%
THB 11,727,746
23.67%
THB 12,314,134
24.24%
Year 2
Year 3
Year 4
Year 5
THB 2,056,590
THB 2,580,143
THB 2,780,838
THB 2,988,911
THB 11,347,652
18.12%
THB 12,160,268
21.22%
THB 12,673,351
21.94%
THB 12,894,771
23.18%
Year 2
Year 3
Year 4
Year 5
THB 2,056,590
THB 2,580,143
THB 2,780,838
THB 2,988,911
THB 11,347,652
18.12%
THB 12,160,268
21.22%
THB 12,673,351
21.94%
THB 12,894,771
23.18%
103
Monthly Income Statement

Year 2012
Shirts (College)
Shirts (Primary)
Pants (College)
Pants (Primary)
Skirts (College)
Skirts (Primary)
Accessories
Total
Aug
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
142,871
56,109
19,218
6,041
98,954
26,510
8,258
3,507
53,348
20,821
7,718
2,334
20,000
465,689
5%
Sep
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Jan
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
142,871
56,109
19,218
6,041
98,954
26,510
8,258
3,507
53,348
20,821
7,718
2,334
20,000
465,689
5%
Oct
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
142,871
56,109
19,218
6,041
98,954
26,510
8,258
3,507
53,348
20,821
7,718
2,334
20,000
465,689
5%
Feb
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
357,361
140,343
48,069
15,110
247,512
66,308
20,655
8,773
133,438
52,079
19,306
5,839
42,500
1,157,293
13%
Nov
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
142,871
56,109
19,218
6,041
98,954
26,510
8,258
3,507
53,348
20,821
7,718
2,334
20,000
465,689
5%
Mar
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
571,486
224,434
76,871
24,164
395,817
106,039
33,032
14,029
213,392
83,283
30,873
9,337
50,000
1,832,757
20%
Dec
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
71,436
28,054
9,609
3,020
49,477
13,255
4,129
1,754
26,674
10,410
3,859
1,167
15,000
237,845
3%
Apr
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
142,871
56,109
19,218
6,041
98,954
26,510
8,258
3,507
53,348
20,821
7,718
2,334
20,000
465,689
5%
71,436
28,054
9,609
3,020
49,477
13,255
4,129
1,754
26,674
10,410
3,859
1,167
15,000
237,845
3%
May
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
357,361
140,343
48,069
15,110
247,512
66,308
20,655
8,773
133,438
52,079
19,306
5,839
42,500
1,157,293
13%
Jun
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
571,486
224,434
76,871
24,164
395,817
106,039
33,032
14,029
213,392
83,283
30,873
9,337
50,000
1,832,757
20%
Jul
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
142,871
56,109
19,218
6,041
98,954
26,510
8,258
3,507
53,348
20,821
7,718
2,334
20,000
465,689
5%
104
Jan
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Year 2013
Shirts (College)
Shirts (Primary)
Pants (College)
Pants (Primary)
Skirts (College)
Skirts (Primary)
Accessories
Total
Aug
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
150,015
58,914
20,179
6,343
103,902
27,835
8,671
3,683
56,015
21,862
8,104
2,451
21,000
488,974
Sep
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
150,015
58,914
20,179
6,343
103,902
27,835
8,671
3,683
56,015
21,862
8,104
2,451
21,000
488,974
Oct
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
150,015
58,914
20,179
6,343
103,902
27,835
8,671
3,683
56,015
21,862
8,104
2,451
21,000
488,974
375,229
147,360
50,472
15,866
259,888
69,624
21,688
9,211
140,110
54,682
20,271
6,131
44,625
1,215,158
Feb
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Nov
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
150,015
58,914
20,179
6,343
103,902
27,835
8,671
3,683
56,015
21,862
8,104
2,451
21,000
488,974
600,060
235,656
80,714
25,372
415,608
111,341
34,683
14,731
224,062
87,447
32,417
9,804
52,500
1,924,395
Mar
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Dec
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
75,007
29,457
10,089
3,171
51,951
13,918
4,335
1,841
28,008
10,931
4,052
1,225
15,750
249,737
150,015
58,914
20,179
6,343
103,902
27,835
8,671
3,683
56,015
21,862
8,104
2,451
21,000
488,974
Apr
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
75,007
29,457
10,089
3,171
51,951
13,918
4,335
1,841
28,008
10,931
4,052
1,225
15,750
249,737
May
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
375,229
147,360
50,472
15,866
259,888
69,624
21,688
9,211
140,110
54,682
20,271
6,131
44,625
1,215,158
Jun
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
600,060
235,656
80,714
25,372
415,608
111,341
34,683
14,731
224,062
87,447
32,417
9,804
52,500
1,924,395
Jul
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
150,015
58,914
20,179
6,343
103,902
27,835
8,671
3,683
56,015
21,862
8,104
2,451
21,000
488,974
105
Year 2014
Shirts (College)
Shirts (Primary)
Pants (College)
Pants (Primary)
Skirts (College)
Skirts (Primary)
Accessories
Total
Aug
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
172,517
67,751
23,205
7,294
119,487
32,011
9,971
4,235
64,418
25,141
9,320
2,819
24,150
562,320
Jan
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
172,517
67,751
23,205
7,294
119,487
32,011
9,971
4,235
64,418
25,141
9,320
2,819
24,150
562,320
Sep
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
172,517
67,751
23,205
7,294
119,487
32,011
9,971
4,235
64,418
25,141
9,320
2,819
24,150
562,320
Feb
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
172,517
67,751
23,205
7,294
119,487
32,011
9,971
4,235
64,418
25,141
9,320
2,819
24,150
562,320
Oct
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Mar
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
86,259
33,876
11,603
3,647
59,744
16,005
4,986
2,118
32,209
12,571
4,660
1,409
18,113
287,197
431,514
169,464
58,043
18,245
298,871
80,067
24,941
10,593
161,127
62,885
23,312
7,050
51,319
1,397,431
Apr
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
86,259
33,876
11,603
3,647
59,744
16,005
4,986
2,118
32,209
12,571
4,660
1,409
18,113
287,197
May
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Nov
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
690,069
271,004
92,821
29,178
477,949
128,042
39,886
16,940
257,671
100,564
37,280
11,275
60,375
2,213,054
431,514
169,464
58,043
18,245
298,871
80,067
24,941
10,593
161,127
62,885
23,312
7,050
51,319
1,397,431
Jun
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
690,069
271,004
92,821
29,178
477,949
128,042
39,886
16,940
257,671
100,564
37,280
11,275
60,375
2,213,054
Dec
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Jul
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
172,517
67,751
23,205
7,294
119,487
32,011
9,971
4,235
64,418
25,141
9,320
2,819
24,150
562,320
172,517
67,751
23,205
7,294
119,487
32,011
9,971
4,235
64,418
25,141
9,320
2,819
24,150
562,320
106
Year 2015
Shirts (College)
Shirts (Primary)
Pants (College)
Pants (Primary)
Skirts (College)
Skirts (Primary)
Accessories
Total
Aug
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
181,143
71,139
24,366
7,659
125,462
33,611
10,470
4,447
67,639
26,398
9,786
2,960
25,358
590,436
Year 2016
Sep
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Jan
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Oct
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
181,143
71,139
24,366
7,659
125,462
33,611
10,470
4,447
67,639
26,398
9,786
2,960
25,358
590,436
Jan
181,143
71,139
24,366
7,659
125,462
33,611
10,470
4,447
67,639
26,398
9,786
2,960
25,358
590,436
Feb
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
453,089
177,937
60,945
19,158
313,815
84,071
26,188
11,123
169,183
66,029
24,477
7,403
53,885
1,467,303
Nov
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Feb
181,143
71,139
24,366
7,659
125,462
33,611
10,470
4,447
67,639
26,398
9,786
2,960
25,358
590,436
Mar
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
724,572
284,554
97,462
30,637
501,847
134,444
41,880
17,787
270,555
105,592
39,144
11,838
63,394
2,323,706
Dec
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Mar
90,572
35,569
12,183
3,830
62,731
16,806
5,235
2,223
33,819
13,199
4,893
1,480
19,018
301,557
Apr
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
90,572
35,569
12,183
3,830
62,731
16,806
5,235
2,223
33,819
13,199
4,893
1,480
19,018
301,557
May
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
453,089
177,937
60,945
19,158
313,815
84,071
26,188
11,123
169,183
66,029
24,477
7,403
53,885
1,467,303
Jun
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
724,572
284,554
97,462
30,637
501,847
134,444
41,880
17,787
270,555
105,592
39,144
11,838
63,394
2,323,706
Jul
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
181,143
71,139
24,366
7,659
125,462
33,611
10,470
4,447
67,639
26,398
9,786
2,960
25,358
590,436
Apr
May
Jun
Jul
181,143
71,139
24,366
7,659
125,462
33,611
10,470
4,447
67,639
26,398
9,786
2,960
25,358
590,436
107
Shirts (College)
Shirts (Primary)
Pants (College)
Pants (Primary)
Skirts (College)
Skirts (Primary)
Accesorries
Total
Aug
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
190,200
74,695
25,584
8,042
131,735
35,292
10,994
4,669
71,021
27,718
10,275
3,108
26,625
619,957
Sep
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
190,200
74,695
25,584
8,042
131,735
35,292
10,994
4,669
71,021
27,718
10,275
3,108
26,625
619,957
Oct
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
190,200
74,695
25,584
8,042
131,735
35,292
10,994
4,669
71,021
27,718
10,275
3,108
26,625
619,957
475,744
186,834
63,992
20,116
329,505
88,274
27,498
11,679
177,642
69,330
25,701
7,773
56,579
1,540,668
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Nov
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
190,200
74,695
25,584
8,042
131,735
35,292
10,994
4,669
71,021
27,718
10,275
3,108
26,625
619,957
760,801
298,782
102,335
32,169
526,939
141,167
43,974
18,676
284,082
110,872
41,101
12,430
66,563
2,439,892
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
Dec
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
95,100
37,348
12,792
4,021
65,867
17,646
5,497
2,335
35,510
13,859
5,138
1,554
19,969
316,635
190,200
74,695
25,584
8,042
131,735
35,292
10,994
4,669
71,021
27,718
10,275
3,108
26,625
619,957
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
95,100
37,348
12,792
4,021
65,867
17,646
5,497
2,335
35,510
13,859
5,138
1,554
19,969
316,635
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
475,744
186,834
63,992
20,116
329,505
88,274
27,498
11,679
177,642
69,330
25,701
7,773
56,579
1,540,668
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
760,801
298,782
102,335
32,169
526,939
141,167
43,974
18,676
284,082
110,872
41,101
12,430
66,563
2,439,892
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
THB
190,200
74,695
25,584
8,042
131,735
35,292
10,994
4,669
71,021
27,718
10,275
3,108
26,625
619,957
108
Cash Flow
Year 1
Year 2
Year 3
Year 4
Year 5
Total
THB
1,890,383
237,048
0
1,931,520
0
0
0
0
THB4,058,951
THB2,056,590
237,048
0
289,728
0
0
0
0
THB2,583,366
THB2,580,143
237,048
0
-627,744
0
0
0
0
THB2,189,447
THB2,780,838
237,048
0
323,530
0
0
0
0
THB3,341,415
THB2,988,911
237,048
0
291,177
0
0
0
0
THB3,517,136
THB12,296,864
1,185,240
0
2,208,210
THB 0
0
0
0
THB15,690,314
THB0
0
0
0
0
THB0
0
0
THB 0
0
THB 0
0
0
0
0
THB0
0
0
0
0
THB0
0
0
THB 0
0
THB 0
THB0
0
0
0
-500,000
(THB500,000)
THB0
0
0
0
-1,000,000
(THB1,000,000)
THB0
0
0
0
-2,000,000
(THB2,000,000)
THB0
0
0
0
-2,500,000
(THB2,500,000)
THB0
0
0
0
-3,000,000
(THB3,000,000)
THB0
0
0
0
-9,000,000
(THB9,000,000)
Operating activities
Net income
Depreciation
Accounts receivable
Inventories
Accounts payable
Amortization
Other liabilities
Other operating cash flow items
Total operating activities
Investing activities
Capital expenditures
Acquisition of business
Sale of fixed assets
Other investing cash flow items
Total investing activities
Financing activities
Long-term debt/financing
Preferred stock
Total cash dividends paid
Common stock
Withdrwal
Total financing activities
0
0
0
109
Cumulative cash flow
THB3,558,951
THB1,583,366
THB189,447
THB841,415
THB517,136
Beginning cash balance

Ending cash balance
THB1,915,489
THB5,474,440
THB5,474,440
THB7,057,806
THB7,057,806
THB7,247,252
THB7,247,252
THB8,088,668
THB8,088,668
THB8,605,803
THB6,690,314
110
CashflowYear1
Inventories
Accounts payable
Amortization
Other liabilities
Other operating cash flow items
3%
3%
94,981
19,754
0
Feb
94,981
19,754
0
Mar
48,510
19,754
0
Apr
48,510
19,754
0
0
0
0
0
211,978
49,665
0
0
0
0
117,930
49,665
0
0
0
0
117,930
Feb
Mar
Apr
97,243
97,243
0
0
0
0
211,978
Jan
Other investing cash flow items
0
0
0
0
0
Jan
Preferred stock
Common stock
Withdrwal

Ending cash balance
5%
Jan
Net income
Depreciation
Accounts receivable
Cumulative cash flow
5%
0
0
0
0
0
0
0
0
0
0
13%
May
236,039
19,754
0
241,660
20%
Jun
373,805
19,754
0
382,707
5%
Jul
94,981
19,754
0
97,243
0
0
0
0
497,453
0
0
0
0
776,266
0
0
0
0
211,978
May
Jun
Jul
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Feb
Mar
Apr
May
Jun
Jul
0
0
0
0
-41666.66667
-41666.66667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
170,311
170,311
76,263
76,263
455,786
734,599
170,311
1,915,489
2,085,800
2,085,800
2,256,111
2,256,111
2,332,374
2,332,374
2,408,637
2,408,637
2,864,423
2,864,423
3,599,022
3,599,022
3,769,333
111
5%
Aug
94,981
19,754
0
97,243
5%
Sep
94,981
19,754
0
97,243
13%
Oct
236,039
19,754
0
241,660
20%
Nov
373,805
19,754
0
382,707
5%
Dec
94,981
19,754
0
97,243
0
0
0
0
211,978
0
0
0
0
211,978
0
0
0
0
497,453
0
0
0
0
776,266
0
0
0
0
211,978
Aug
Sep
Oct
Nov
Dec
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total
1,886,594
237,048
0
1,931,520
0
0
0
0
4,055,162
Total
0
0
0
0
0
0
0
0
0
0
Aug
Sep
Oct
Nov
Dec
Total
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-500000
-500000
170,311
170,311
455,786
734,599
170,311
3,555,162
3,769,333
3,939,644
3,939,644
4,109,955
4,109,955
4,565,741
4,565,741
5,300,340
5,300,340
5,470,651
5,470,651
112
Cash Flow Year 2

Net income
Depreciation
Accounts receivable
Inventories
Accounts payable
Amortization
Other liabilities
Other operating cash flow
items
5%
Jan
103,339
19,754
0
14,586
0
0
0
5%
Feb
103,339
19,754
0
14,586
0
0
0
3%
Mar
52,779
19,754
0
7,450
0
0
0
3%
Apr
52,779
19,754
0
7,450
0
0
0
13%
May
256,810
19,754
0
36,249
0
0
0
20%
Jun
406,699
19,754
0
57,406
0
0
0
0
137,680
0
137,680
0
79,983
0
79,983
0
312,813
0
483,859
Mar
Apr
Jan
Other investing cash flow
items
Preferred stock
Common stock
Withdrwal
Feb
May
Jun
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Jan
Feb
Mar
Apr
May
Jun
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
113
Cumulative cash
flow
Ending cash balance
54,346
54,346
-3,350
-3,350
229,480
400,526
5470651
5,524,997
5,524,997
5,579,343
5,579,343
5,575,993
5,575,993
5,572,643
5,572,643
5,802,122
5,802,122
6,202,648
114
5%
Jul
103,339
19,754
0
14,586
0
0
0
0
137,680
Jul
5%
Aug
103,339
19,754
0
14,586
0
0
0
0
137,680
Aug
0
0
0
0
0
5%
Sep
103,339
19,754
0
14,586
0
0
0
0
137,680
Sep
0
0
0
0
0
13%
Oct
256,810
19,754
0
36,249
0
0
0
0
312,813
Oct
0
0
0
0
0
20%
Nov
406,699
19,754
0
57,406
0
0
0
0
483,859
Nov
0
0
0
0
0
5%
Dec
103,339
19,754
0
14,586
0
0
0
0
137,680
Dec
0
0
0
0
0
Total
2,052,612
237,048
0
289,728
0
0
0
0
2,579,388
Total
0
0
0
0
0
0
0
0
0
0
Jul
Aug
Sep
Oct
Nov
Dec
Total
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-83333.3
-83333.3
0
0
0
0
-1000000
-1000000
54,346
54,346
54,346
229,480
400,526
54,346
1,579,388
6,202,648
6,256,995
6,256,995
6,311,341
6,311,341
6,365,687
6,365,687
6,595,167
6,595,167
6,995,693
6,995,693
7,050,039
7,050,039
115
Cash flow Year 3

Net income
Depreciation
Accounts receivable
Inventories
Accounts payable
Amortization
Other liabilities
items
Jan
129,667
19,754
0
(31,604)
(78,539)
Jun
510,317
19,754
0
0
0
0
0
0
0
(124,380)
0
0
0
0
117,818
0
117,818
0
69,839
0
69,839
0
263,454
0
405,691
Mar
Apr
Feb
(16,141)
May
322,239
19,754
0
0
0
0
May
Jun
Jul
129,667
19,754
0
(31,604)
0
0
0
0
117,818
Jul
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Jan
Preferred stock
Common stock
Withdrwal
(16,141)
Apr
66,226
19,754
0
0
0
0
items
Cumulative cash
flow
(31,604)
Mar
66,226
19,754
0
0
0
0
Jan
Feb
129,667
19,754
0
Feb
Mar
Apr
May
Jun
Jul
0
0
0
0
-166667
-166667
0
0
0
0
-166667
-166667
0
0
0
0
-166667
-166667
0
0
0
0
-166667
-166667
0
0
0
0
-166667
-166667
0
0
0
0
-166667
-166667
0
0
0
0
-166667
-166667
-48,849
-48,849
-96,828
-96,828
96,787
239,024
-48,849
116

Ending cash balance
7,050,039
7,001,190
7,001,190
6,952,341
6,952,341
6,855,513
6,855,513
6,758,685
6,758,685
6,855,472
6,855,472
7,094,496
7,094,496
7,045,647
117
5%
Aug
94,981
19,754
0
97,243
5%
Sep
94,981
19,754
0
97,243
13%
Oct
236,039
19,754
0
Total
1,886,594
237,048
0
0
0
0
0
211,978
0
0
0
0
497,453
0
0
0
0
776,266
97,243
0
0
0
0
211,978
1,931,520
0
0
0
0
4,055,162
Aug
Sep
Oct
Nov
Dec
Total
0
0
0
0
0
382,707
5%
Dec
94,981
19,754
0
0
0
0
0
211,978
0
0
0
0
0
241,660
20%
Nov
373,805
19,754
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Dec
0
0
0
0
0
Aug
Sep
Oct
Nov
Total
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-41666.667
-41666.667
0
0
0
0
-500000
-500000
170,311
170,311
455,786
734,599
170,311
3,555,162
3,769,333
3,939,644
3,939,644
4,109,955
4,109,955
4,565,741
4,565,741
5,300,340
5,300,340
5,470,651
5,470,651
118
Cash Flow
year 4
Net income
Depreciation
Accounts receivable
Inventories
Accounts payable
Amortization
Other liabilities
items
5%
Jan
139,760
19,754
0
16,288
0
0
0
5%
Feb
139,760
19,754
0
16,288
0
0
0
3%
Mar
71,381
19,754
0
8,319
0
0
0
0
175,802
0
175,802
Jan
items
Apr
71,381
19,754
0
8,319
0
0
0
13%
May
347,320
19,754
0
40,478
0
0
0
20%
Jun
550,036
19,754
0
64,103
0
0
0
Jul
139,760
19,754
0
16,288
0
0
0
0
99,454
0
99,454
0
407,552
0
633,894
0
175,802
Mar
Apr
May
Jun
5%
Jul
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Jan
Preferred stock
Common stock
Withdrwal
Cumulative cash
flow
Feb
3%
Feb
Mar
Apr
May
Jun
Jul
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
-32,531
-32,531
-108,880
-108,880
199,219
425,561
-32,531
119

Ending cash balance
7,234,911
7,202,380
7,202,380
7,169,849
7,169,849
7,060,969
7,060,969
6,952,089
6,952,089
7,151,308
7,151,308
7,576,868
7,576,868
7,544,337
120
5%
Aug
139,760
19,754
0
16,288
0
0
0
0
175,802
Aug
5%
Sep
139,760
19,754
0
16,288
0
0
0
0
175,802
Sep
0
0
0
0
0
Aug
13%
Oct
347,320
19,754
0
40,478
0
0
0
0
407,552
Oct
0
0
0
0
0
Sep
20%
Nov
550,036
19,754
0
64,103
0
0
0
0
633,894
Nov
0
0
0
0
0
Oct
5%
Dec
139,760
19,754
0
16,288
0
0
0
0
175,802
Dec
0
0
0
0
0
Nov
Total
2,776,034
237,048
0
323,530
0
0
0
0
3,336,612
Total
0
0
0
0
0
Dec
0
0
0
0
0
Total
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-208333
-208333
0
0
0
0
-2500000
-2500000
-32,531
-32,531
199,219
425,561
-32,531
836,612
7,544,337
7,511,806
7,511,806
7,479,275
7,479,275
7,678,494
7,678,494
8,104,054
8,104,054
8,071,523
8,071,523
121
Cash flow Year 5

Net income
Depreciation
Accounts receivable
Inventories
Accounts payable
Amortization
Other liabilities
items
Jan
150,249
19,754
0
14,659
0
0
0
Feb
150,249
19,754
0
14,659
0
0
0
Mar
76,738
19,754
0
7,487
0
0
0
Apr
76,738
19,754
0
7,487
0
0
0
May
373,386
19,754
0
36,430
0
0
0
Jun
591,316
19,754
0
57,693
0
0
0
Jul
150,249
19,754
0
14,659
0
0
0
0
184,662
0
184,662
0
103,979
0
103,979
0
429,570
0
668,763
0
184,662
Jan
items
Mar
Apr
May
Jun
Jul
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Jan
Preferred stock
Common stock
Withdrwal
Cumulative cash
flow
Feb
0
0
0
Feb
Mar
Apr
May
Jun
Jul
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
-65,338
-65,338
-146,021
-146,021
179,570
418,763
-65,338
122

Ending cash balance
8,071,523
8,006,185
8,006,185
7,940,847
7,940,847
7,794,826
7,794,826
7,648,805
7,648,805
7,828,375
7,828,375
8,247,138
8,247,138
8,181,800
123
5%
Aug
150,249
19,754
0
14,659
0
0
0
0
184,662
Aug
5%
Sep
150,249
19,754
0
14,659
0
0
0
0
184,662
Sep
0
0
0
0
0
Aug
13%
Oct
373,386
19,754
0
36,430
0
0
0
0
429,570
Oct
0
0
0
0
0
Sep
20%
Nov
591,316
19,754
0
57,693
0
0
0
0
668,763
Nov
0
0
0
0
0
Oct
5%
Dec
150,249
19,754
0
14,659
0
0
0
0
184,662
Dec
0
0
0
0
0
Nov
Total
2,984,372
237,048
0
291,177
0
0
0
0
3,512,597
Total
0
0
0
0
0
Dec
0
0
0
0
0
Total
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-250000
-250000
0
0
0
0
-3000000
-3000000
-65,338
-65,338
179,570
418,763
-65,338
512,597
8,181,800
8,116,462
8,116,462
8,051,124
8,051,124
8,230,695
8,230,695
8,649,458
8,649,458
8,584,120
8,584,120
124
CHAPTER 8
RISK MANAGEMENT
1. External Risk
Political Risk
Risk
Civil war
Description
Solution
For the civil in the last year
We prevent of the risk by
the Bangkok many businesses
agree to do the business
have damage from that event,
insurance with Bangkok
everything stop and lose of
Insurance when that event
profit.
occur again.
There are terrorists news in

the Bangkok affect to the
To do the business insurance
decrease in the safety in
with Bangkok Insurance can
Bangkok and people
prevent when this event
unconvinced in Thailand.
occur.
Terrorist
When the government is

complete, In Thailand must
election in new government
To do the business insurance
then they will set new policy
with Bangkok Insurance can
for their work. Thetis effect
prevent when this event
the company if they increase
occur.
Change government
in taxation ,currency
devaluations, and etc.
125
Economic Risk
Risk
Description
Solution
If the government policy

about lowest wage is
promulgation, we must
have more cost for pay the
To do the business
salary for our employee
Inflation

and other cost that related
Insurance can prevent
with the business operation
when this event occur.
manufacturing, operating,
warehousing, shipping,
packaging, and etc.
According the Terrorist in

Bangkok many investors
To do the business
have unconvinced in
Terrorist
Thailand affect to the

Insurance can prevent
economic when they dont
when this event occur.
invest and withdraw the
project tin Thailand.
126
Social Risk
Risk
Description
Solution
When customer expected

the company should be or
should not to do something We should provide the
Customer expected
and they expected are not
strong image to customer
in they think they must
perspective to how we are.
dont want to go to our

shop.
When they received
negative
information
We should offer the
from other people they
information for our
must believe that
customer what are going in
information affect to
our company
Perception in information
company.
During bad social, people
can do anything for the
We do the office insurance
thing that they want. Some
with Muang Thai
of them bay taking the
Insurance to help us to
Robbery
property of another, with

fixed and pay for repair
the intent to permanently
when this risk had
deprive the person of that
occurred.
property, by means of
force or fear.
127
Technology Risk
Risk
Description
Solution
When the time had passed,

technology will change
We must have knowing
and new thing innovation
about this and our staff
created. If we dont
must know too. So, we
update, we will out of
have train the staff every 6
trend and we cant
month to know about new
improve our products and
knowledge.
Technology change
service.
Natural disaster
Risk
Description
Solution
. We do the office
When an electric current

insurance with Muang
through a lot more than
Thai Insurance to help us
Fire/ Electric shock
that will cause a short

to fixed and pay for repair
circuit within a circuit.
when this risk had
And this cause to fire.
occurred.
128
2. Internal Risk
Risk
Description
Solution
To escape this fate, apply
powerful countermeasures
for each form of strategic
risk. For example, to
Strategic
Our strategy, it has enough
protect against dangerous
strength, but our strategies
shifts in customer
also have chances to take
preferences, gather and
the risk when our
analyze proprietary
strategies do not work.
information to detect signs

of change. Then conduct
fast, cheap experiments to
identify attractive offerings
for different customer.
So we need to focus in on
the market and the data
Since our products do not
were carefully analyzed.
need to buy every day. The
We also need to plan
risk of selling at higher
marketing strategies and
than the ones used in daily
we need to be analyzed the
life such as food and
new information and create
water.
new strategies are attack to
Marketing
our target group.
129
Risk
Description
Solution
To escape this fate, our
Risks that arise in the
company have to take care
operation may be made up
of our workers as our
of workers in our company
family and for the cost of
and the higher cost of
good for manufacturing,
goods form the
we have to make a contract
manufacturing.
with manufacturing for the
Operational
fixed cost of our product

We would follow as
changes of compliance due
to the registered business
There can be some
in the government of
changes such as law,
Thailand.
policies, regulation,
When we face the
taxation that could affect
problems on the
Compliance
to our business as a risk.

compliance in terms of
Also, there can be some
changing the process with
minor changes such as
our supplier, we would
contract options from
have the best deal with its
suppliers on the process.
problem that would not
result as a risk for example,
price & procedure changes.
130
Financial Risk Management
Assuming the financial scenarios that can happen in the future
-Sales decreases by 5%, 10%, 15%
-Cost / Expenses increase by 5%, 10%, 15%
When the sales decreases by 5%, 10%, 15%, following tables shows home
much we take risks on the profits net incomes.
Income
Statement
before scenario
Year 1
THB
Year 2
THB
Year 3
Year 4
Year 5
THB
THB
THB
Gross revenue
9,249,923 9,712,419
11,169,282
11,727,746
12,314,134
Cost of goods
THB
THB
THB
THB
sold
3,699,969 3,884,968
4,467,713
4,691,099
4,925,654
Gross
THB
THB
THB
THB
margin
5,549,954 5,827,452
6,701,569
7,036,648
7,388,480
THB
THB
THB
THB
5,549,954 5,827,452
6,701,569
7,036,648
7,388,480
THB
THB
THB
THB
3,085,121 3,125,180
3,251,366
3,299,737
3,350,526
THB
THB
THB
THB
2,464,832 2,702,271
3,450,204
3,736,911
4,037,954
THB
THB
THB
THB
THB
574,450
645,681
870,061
956,073
1,049,043
THB
THB
THB
THB
THB
2,580,143
2,780,838
2,988,911
Total revenue
Total expenses
EBIT
Taxes
Net income
THB
THB
THB
THB
THB
1,890,383 2,056,590
131
Income
Statement
5%
Sales
Decrease
Year 1
THB
Year 2
Year 4
Year 5
THB
THB
THB
8,787,427 9,226,798
10,610,818
11,141,359
11,698,427
THB
THB
THB
THB
3,514,971 3,690,719
4,244,327
4,456,544
4,679,371
Gross
THB
THB
THB
THB
margin
5,272,456 5,536,079
6,366,491
6,684,815
7,019,056
THB
THB
THB
THB
5,272,456 5,536,079
6,366,491
6,684,815
7,019,056
THB
THB
THB
THB
3,085,121 3,125,180
3,251,366
3,299,737
3,350,526
THB
THB
THB
THB
2,187,335 2,410,899
3,115,125
3,385,079
3,668,530
THB
THB
THB
THB
THB
491,200
558,270
769,538
850,524
935,559
THB
THB
THB
THB
THB
2,345,588
2,534,555
2,732,971
Gross revenue
Cost of goods
sold
Total revenue
Total expenses
EBIT
Taxes
Net income
THB
Year 3
THB
THB
THB
THB
THB
1,696,134 1,852,629
132
Income
Statement
10%
Sales
Decrease
Year 1
THB
Year 2
Year 4
Year 5
THB
THB
THB
8,324,931 8,741,177
10,052,354
10,554,972
11,082,720
THB
THB
THB
THB
3,329,972 3,496,471
4,020,942
4,221,989
4,433,088
Gross
THB
THB
THB
THB
margin
4,994,959 5,244,706
6,031,412
6,332,983
6,649,632
THB
THB
THB
THB
4,994,959 5,244,706
6,031,412
6,332,983
6,649,632
THB
THB
THB
THB
3,085,121 3,125,180
3,251,366
3,299,737
3,350,526
THB
THB
THB
THB
1,909,837 2,119,526
2,780,047
3,033,246
3,299,106
THB
THB
THB
THB
THB
407,951
470,858
669,014
744,974
824,732
THB
THB
THB
THB
THB
2,111,033
2,288,272
2,474,374
Gross revenue
Cost of goods
sold
Total revenue
Total expenses
EBIT
Taxes
Net income
THB
Year 3
THB
THB
THB
THB
THB
1,501,886 1,648,668
133
Income
Statement
15%
Sales
Decrease
Year 1
THB
Year 2
Year 4
Year 5
THB
THB
THB
7,862,435 8,255,557
9,493,890
9,968,584
10,467,014
THB
THB
THB
THB
3,144,974 3,302,223
3,797,556
3,987,434
4,186,805
Gross
THB
THB
THB
THB
margin
4,717,461 4,953,334
5,696,334
5,981,151
6,280,208
THB
THB
THB
THB
4,717,461 4,953,334
5,696,334
5,981,151
6,280,208
THB
THB
THB
THB
3,085,121 3,125,180
3,251,366
3,299,737
3,350,526
THB
THB
THB
THB
1,632,339 1,828,154
2,444,968
2,681,414
2,929,682
THB
THB
THB
THB
THB
324,702
383,446
568,490
639,424
713,905
THB
THB
THB
THB
THB
1,876,478
2,041,990
2,215,777
Gross revenue
Cost of goods
sold
Total revenue
Total expenses
EBIT
Taxes
Net income
THB
Year 3
THB
THB
THB
THB
THB
1,307,638 1,444,708
If we face 15% sales decreases, we might lose up to roughly 800,000 Baht a

year. That will be a big loses. We should try not to attempt big loses on the sales. The
ways of not to facing loses would be focusing on efficient sales and marketing to
involve our brands to the customers.
When Cost / Expenses increase by 5%, 10%, 15% with unchanged sales, it
also affects to the net incomes like tables below
134
Income Statement
Year 1
before scenario
Year 2
Year 3
Year 4
THB
THB
THB
9,249,92
9,712,41
11,169,28 11,727,74 12,314,13
THB
THB
3,699,96
3,884,96
THB
THB
THB
4,467,713 4,691,099 4,925,654
THB
THB
5,549,95
5,827,45
THB
6,701,569 7,036,648 7,388,480
THB
THB
5,549,95
5,827,45
THB
6,701,569 7,036,648 7,388,480
THB
THB
THB
THB
THB
Employees Salary
744,000
781,200
898,380
943,299
990,464
Training cost & Evaluate
THB
THB
THB
THB
THB
Performance Cost
8,000
8,400
9,660
10,143
10,650
THB
THB
THB
THB
THB
5,360
5,360
5,360
5,360
5,360
THB
THB
THB
THB
THB
150,000
150,000
150,000
150,000
150,000
THB
THB
THB
THB
THB
91,536
91,536
91,536
91,536
91,536
Gross revenue
Cost of goods sold
Gross margin
Total revenue
Employees Insurance
Company Insurance
Office Insurance
THB
Year 5
THB
THB
THB
THB
THB
135
THB
THB
THB
THB
THB
237,048
237,048
237,048
237,048
237,048
THB
THB
THB
THB
THB
9,639
10,121
11,639
12,221
12,832
THB
THB
1,800,00
1,800,00
THB
THB
THB
1,800,000 1,800,000 1,800,000
THB
THB
THB
THB
THB
17,527
18,404
21,164
22,223
23,334
THB
THB
THB
THB
THB
Water Expense
16,742
17,579
20,216
21,227
22,288
Internat and telephone
THB
THB
THB
THB
THB
Expense
5,705
5,990
6,889
7,233
7,595
THB
THB
3,085,55
3,125,63
THB
THB
THB
3,251,893 3,300,290 3,351,107
THB
THB
2,464,39
2,701,81
THB
3,449,677 3,736,358 4,037,373
THB
THB
THB
THB
THB
574,319
645,544
869,903
955,907
1,048,828
THB
THB
1,890,07
2,056,26
THB
THB
THB
2,579,774 2,780,451 2,988,545
Rental Fee
Electricity Expense
Total expenses
EBIT
Taxes
Net income
THB
THB
136
Income Statement
Cost/Expenses 5%
Year 1
Increase
Year 2
Year 3
Year 4
THB
THB
THB
9,249,92
9,712,41
11,169,28 11,727,74 12,314,13
THB
THB
3,884,96
4,079,21
THB
THB
THB
4,691,099 4,925,654 5,171,936
THB
THB
5,364,95
5,633,20
THB
6,478,184 6,802,093 7,142,198
THB
THB
5,364,95
5,633,20
THB
6,478,184 6,802,093 7,142,198
THB
THB
THB
THB
THB
Employees Salary
781,200
820,260
943,299
990,464
1,039,987
THB
THB
THB
THB
THB
Performance Cost
8,400
8,820
10,143
10,650
11,183
THB
THB
THB
THB
THB
5,628
5,628
5,628
5,628
5,628
THB
THB
THB
THB
THB
Company Insurance
157,500
157,500
157,500
157,500
157,500
Office Insurance
THB
THB
THB
THB
THB
Gross revenue
Cost of goods sold
Gross margin
Total revenue
Employees Insurance
THB
Year 5
THB
THB
THB
THB
THB
137
96,113
96,113
96,113
96,113
96,113
THB
THB
THB
THB
THB
248,900
248,900
248,900
248,900
248,900
THB
THB
THB
THB
THB
10,121
10,627
12,221
12,832
13,474
THB
THB
1,890,00
1,890,00
THB
THB
THB
1,890,000 1,890,000 1,890,000
THB
THB
THB
THB
THB
18,404
19,324
22,223
23,334
24,500
THB
THB
THB
THB
THB
Water Expense
16,742
17,579
20,216
21,227
22,288
THB
THB
THB
THB
THB
Expense
5,705
5,990
6,889
7,233
7,595
THB
THB
3,238,71
3,280,74
THB
THB
THB
3,413,132 3,463,881 3,517,168
THB
THB
2,126,24
2,352,46
THB
3,065,052 3,338,212 3,625,029
THB
THB
THB
THB
THB
472,873
540,738
754,516
836,463
922,509
THB
THB
1,653,37
1,811,72
THB
THB
THB
2,310,536 2,501,748 2,702,520
Rental Fee
Electricity Expense
Total expenses
EBIT
Taxes
Net income
THB
THB
138
Income Statement
Cost/Expenses 10%
Year 1
Increase
Year 2
Year 3
Year 4
THB
THB
THB
9,249,92
9,712,41
11,169,28 11,727,74 12,314,13
THB
THB
4,069,96
4,273,46
THB
THB
THB
4,914,484 5,160,208 5,418,219
THB
THB
5,179,95
5,438,95
THB
6,254,798 6,567,538 6,895,915
THB
THB
5,179,95
5,438,95
THB
6,254,798 6,567,538 6,895,915
THB
THB
THB
THB
Employees Salary
818,400
859,320
988,218
1,037,629 1,089,510
THB
THB
THB
THB
THB
Performance Cost
8,800
9,240
10,626
11,157
11,715
THB
THB
THB
THB
THB
5,896
5,896
5,896
5,896
5,896
THB
THB
THB
THB
THB
165,000
165,000
165,000
165,000
165,000
Gross revenue
Cost of goods sold
Gross margin
Total revenue
Employees Insurance
Company Insurance
THB
Year 5
THB
THB
THB
THB
THB
THB
139
THB
THB
THB
THB
THB
100,690
100,690
100,690
100,690
100,690
THB
THB
THB
THB
THB
260,753
260,753
260,753
260,753
260,753
THB
THB
THB
THB
THB
10,603
11,133
12,803
13,443
14,115
THB
THB
1,980,00
1,980,00
THB
THB
THB
1,980,000 1,980,000 1,980,000
THB
THB
THB
THB
THB
19,280
20,244
23,281
24,445
25,667
THB
THB
THB
THB
THB
Water Expense
16,742
17,579
20,216
21,227
22,288
THB
THB
THB
THB
THB
Expense
5,705
5,990
6,889
7,233
7,595
THB
THB
3,391,86
3,435,84
THB
THB
THB
3,574,371 3,627,473 3,683,230
THB
THB
1,788,08
2,003,11
THB
2,680,427 2,940,065 3,212,685
THB
THB
THB
THB
THB
371,426
435,933
639,128
717,020
798,806
THB
THB
THB
THB
THB
1,416,66
1,567,17
2,041,299 2,223,046 2,413,880
Office Insurance
Rental Fee
Electricity Expense
Total expenses
EBIT
Taxes
Net income
THB
THB
140
2
Income Statement
Cost/Expenses 15%
Year 1
Increase
Year 2
Year 3
Year 4
THB
THB
THB
9,249,92
9,712,41
11,169,28 11,727,74 12,314,13
THB
THB
4,254,96
4,467,71
THB
THB
THB
5,137,870 5,394,763 5,664,502
THB
THB
4,994,95
5,244,70
THB
6,031,412 6,332,983 6,649,632
THB
THB
4,994,95
5,244,70
THB
6,031,412 6,332,983 6,649,632
THB
THB
THB
Employees Salary
855,600
898,380
1,033,137 1,084,794 1,139,034
THB
THB
THB
THB
THB
Performance Cost
9,200
9,660
11,109
11,664
12,248
THB
THB
THB
THB
THB
Employees Insurance
6,164
6,164
6,164
6,164
6,164
Company Insurance
THB
THB
THB
THB
THB
Gross revenue
Cost of goods sold
Gross margin
Total revenue
THB
Year 5
THB
THB
THB
THB
THB
THB
THB
141
172,500
172,500
172,500
172,500
172,500
THB
THB
THB
THB
THB
105,267
105,267
105,267
105,267
105,267
THB
THB
THB
THB
THB
272,605
272,605
272,605
272,605
272,605
THB
THB
THB
THB
THB
11,085
11,639
13,385
14,054
14,757
THB
THB
2,070,00
2,070,00
THB
THB
THB
2,070,000 2,070,000 2,070,000
THB
THB
THB
THB
THB
20,157
21,164
24,339
25,556
26,834
THB
THB
THB
THB
THB
Water Expense
16,742
17,579
20,216
21,227
22,288
THB
THB
THB
THB
THB
Expense
5,705
5,990
6,889
7,233
7,595
THB
THB
3,545,02
3,590,94
THB
THB
THB
3,735,611 3,791,064 3,849,291
THB
THB
1,449,93
1,653,75
THB
2,295,802 2,541,919 2,800,341
THB
THB
THB
THB
THB
Taxes
269,980
331,127
523,741
597,576
675,102
Net income
THB
THB
THB
THB
THB
Office Insurance
Rental Fee
Electricity Expense
Total expenses
EBIT
THB
THB
142
1,179,95
1,322,63
1,772,061 1,944,343 2,125,239
Obviously, it is more dangerous when Cost and Expenses increase than Sales
decrease from the tables. As it shows the difference between two options (Sales
decrease and Cost/Expense increase), we better to focus on saving internal expenses
than sales. Also we try not to increase the cost of goods sold throughout the good
relationships and retailing between producers.
143
SUMMARY
Nano technology is developing in everyday and people have started using this
tech into many categories. What we set up our business is for, making Nano School
uniform to give better quality of product in the school uniform market as named Sian
Nano Textile, Ltd.
Nowadays, Thai people are so important in health care. As a result Nanoclothing became interested in Thai society. Because can help in the matter of a clean
and hygienic. We have technology con product Nano- school uniform. But another
factor is -durable goods namely clothing, footwear, and household equipment grew by
4.5% decelerating from 5.1% in previous quarter. Now the government tries to
encourage positive domestic economy. The government could therefore help the
industry and investment. It is this interest in investing more. So we should study the
various factors in investment as well, for example such as financial and risk factors.
In term of our target market, we focus firstly on the group of students from
private universities and private colleges because we see that they are the potential
customers with high purchasing power and are willing to buy our new technology
products as we are positioning as providing the student uniforms with very comfort
fabric and our shop is easy to reach. Then, we would do the marketing by
communicating with customers through brochures, advertisement, e-business, road
trips, and public relations.
Our company aims for high quality uniforms sales in the uniform market.
Initial cost will be THB1, 915,489 to set up based on the action plans. Financial
projection informs annually, but income statement and cash flow could give us
monthly for next 5 years by calculating expected sales and expenses. Due to the
current fiscal policy, we will pay right amount of taxes on exact number of sales.
144
Also, we project THB1, 890,383 for 1st year net income to THB2, 988,911 for 5th
year net income. It would increase every year by 5%, 15%, 5% and 5%. Since there is
no bank loan, debts or any other type of loans on our project, there will be no interest
we have to pay so that increasing in the interest is not our concern.
Managing risks is one of the most important key to success; we expect three
types of risk as internal, external and financial risks. Internal risks will be expected
with strategic, marketing, operational and compliance issues. External risks will be
expected with political, economical, social and technological issues. Also we split
financial risk into one sector since handling money is very sensitive and important in
the business. Financial risk can be expected increase in the cost and expenses,
decrease in sales. Our projection will be analyzed each risk in its sector and figure out
how to undergo and get over the problems.
IV
REFFERENCE
Chapter 1
1.http://www.travelfish.org/weather/thailand
Chapter 2
1. Nanotechnology the Next Big Idea:BOOK
2. http://en.wikipedia.org/wiki/Nanotechnology
3. http://www.nanotec.or.th/en/?page_id=1899
4. NRP; September 7, 2004
http://www.npr.org/templates/story/story.php?storyId=3892457
5. NSTDA-Research, November 6, 2011
http://www.nstda.or.th/eng/index.php/research/health-and-medicine/item/293-nnetnano-bed-net
6. http://th.wikipedia.org/wiki/
7. http://en.wikipedia.org/wiki/School_uniform
8. http://www.siamschooluniform.com/
Chapter 3
1. http://www.nesdb.go.th/Default.aspx?tabid=95
2.http://203.155.220.118/info/NowBMA/frame.asp&http://www.bmaeducation.in.th/d
ownlond/PDF/02%20student54.pdf
3.http://203.155.220.118/info/NowBMA/frame.asp&http://www.bmaeducation.in.th/d
ownload/PDF/02%20student54.pdf
V
4.http://weplusprint.com/brochure.html#top
5. http://weplusprint.com/poster.html
6. http://one2car.com/search/TOYOTA_REGIUS/H18540504
Chapter 4
1. http://www.tws-center.com/index.php?route=product
/product&path=17&product_id=80
2. http://www.tws-center.com/index.php?route=product/
product&path=37&product_id=67
3. http://www.sinkaonline.com/thaiselling_postview.php?key=245206
4. http://pachshop.tarad.com/product.detail_747669_th_3634941
5. http://www.velamall.com/classifieds/view.php?id=104584
6. http://www.kwanshop.com/index.php?menu=prd_detail&pid=4438'
7. http://www.weloveshopping.com/template/e3/show
product1.php?shopid=241599&productid=counter-2
8. http://www.kidsberrie.com
9. http://changmai797.tarad.com
10. http://www.pramool.com/cgi-bin/dispitem.cgi?9311369
11.http://www.oa.co.th/product-th-559050-2661404%E0%B8%8A%E0%B8%B1%E0%B9%89%E0%B8%99\
%E0%B8%A7%E0%B8%B2%E0%B8%87%E0%B8%82
%E0%B8%AD%E0%B8%87%E0%B8%A1%E0%B8%B2
%E0%B8%A3%E0%B8%B5%E0%B8%99%E0%B9%88%
E0%B8%B2+M+1712.html
VI
12. http://www.212cafe.com/freewebboard/view.php?
user=nanalady&id=344237
13. http://www.coffeeortree.com/product%E0%B8%AB%E0
%B8%A1%E0%B8%94%E0%B8%9E%E0%B8%A3%E0%B8
%A1%E0%B9%80%E0%B8%8A%E0%B9%87%E0%B8%94%
E0%B9%80%E0%B8%97%E0%B9%89%E0%B8%B2%E0%B8
%82%E0%B8%99%E0%B8%B2%E0%B8%9450x70cm.%E0%
B8%A5%E0%B8%B2%E0%B8%A2%E0%B8%97%E0%B8%B
5%E0%B9%882-14594-253677-1.html
14. http://www.kaew9.com/catalog.php?idp=36
15. http://www.sairungdesign.com/Th/catalog.php?idp=336
16. http://www.velamall.com/classifieds/view.php?id=23484
17. http://www.one2mall.com/detail/?A0029086
18. http://www.siamshop.com/product-1558063
19. http://www.jirapat.com/show_picture.php?furID=113
20. http://www.tarad.com/product/3581465
21. http://www.priceza.com/s/%E0%B8%A3%E0%B8
%B2%E0%B8%84%E0%B8%B2/%E0%B9%81%E0%
B8%88%E0%B8%81%E0%B8%B1%E0%B8%99
22. http://www.tarad.com/product/3097755
23. http://thailandsupply.com/hotprice/?p=269
Chapter 6
1. http://www.dbd.go.th/mainsite/index.php?id=1
VII
2.
http://www.dbd.go.th/mainsite/fileadmin/downloads/03_boj/intro_step_bj_establish.p
df
3. http://www.ehow.com/about_5484238_job-description-inventory-clerk.html
4. http://www.muangthaiinsurance.com/products_small_business.htm
5. http://www.aacp.co.th/doc/pa1.pdf
6. http://www.saveprakan.com/subotage-terrorism-insurance.html
7. http://www.pea.co.th/rates/Rate2006.pdf
8. http://www.muangthaiinsurance.com/products_small_business.htm
9. http://www.pea.co.th/rates/Rate2006.pdf
10. http://www.pwa.co.th/service/tariff_rate.html
Chapter 8
1. http://en.wikipedia.org/wiki/Robbery
2. http://th.wikipedia.org/wiki/
IV
Ms. Kittiya Saennam
5231203009
Ms. Netchanok Udomsup
5231203061
Ms. Piyanart Promsawad
5231203066
Mr.Manutchai Kamlungrang
5231203095
Mr. Anuchit Sompradit
5231203133
Mr. Ji Hun Han
5231203501
Ms. Kamonchan Piros
5231205004
Ms. Rata Sermma
5231207082

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1

Chapter 8 Risk Management:

Background a Significance of the Project

Our project is retailing school uniforms combined with Nano technology.

Retrieved from Weather in Thailand

Good to estimate the volume of the business.

Would be beneficial to study in many areas such as economics, marketing,

This project will helpful to do from nothing to something successfully.

Team work skills would be improved by the end of the project.

Action plan and Time Frame for working project

Size chart for male shirts

Pants and trousers

Size chart for male pants and trousers

28-30 30-32 32-34 34-36 36-38

EU CHK CA ISL BRL JPN* KOR* MEX*

44.5 44.5 10.5 44.5

11.5 11.5 46.5 46.5

Size chart for female shirts

Chest (inches) 26-28 28-30 30-32 32-34 36-38 40-42 44-46

Size chart female skirt

Waist(inches) 23-24 25-26 27-28 30-32 33-35

Waist: Measure around natural waist with a measuring tape.

EU CHK CA ISL BRL JPN* KOR* MEX*

Strategies of the company

Corporate level strategy

Business Level Strategy

Our uniforms were made from Nano fabrics; it used nanotechnology in

We serve customers with service-mind; if customer has specific request,

Functional level strategy

2.) Human resource management

Many of these developments are based on what happens in nature.

For example the

Summary of the General Environmental Analysis

Siam school uniform was established since in 1997 which specialized in

Universities and Colleges

Administration, it shows the statistics of students in 2011 who attend to schools. So

Universities and colleges

Number of Students who attends to

Universities and Colleges

Then, we would focus on the segmentation of university and college students,

Marketing Mix Strategies

Product: As Thailand is located in the hot climate, many people can

The special fabric are made of three types

1. The Polyester will absorb the

2. Once the sweat reaches to the

Absorb and remove sweat immediately

Fast self-drying textile

Price: We have the standard prices for our products as following;

Size chart for male shirts

Size chart for female shirts

Chest (inches) 26-28 28-30 30-32 32-34 36-38 40-42 44-46

Size chart female skirt

23-24 25-26 27-28 30-32 33-35

Size for male short pants

23-24 25-26 27-28 30-32 33-35

Necktie Nano : 250

Place: Our retail store would be located in Siam Square by the

Brochure: For the first six months of launching a shop by

Advertisement: Have the posters of our store posted on the

E-business: Use the internet to provide the information about

Public Relation: Create the events once a semester before a

A2 Posters with 4 colors coated papers

Facebook fan page No expense