Executivesummary

ThisProjectisapartof1203302ProjectFeasibilityStudyandEvaluationCourseinthe
secondsemesterof2011.InthisprojectisstudyingthefeasibilityofSuptarbraCompanyin
MaesaiofChiangRai.
EveryonebemoreconfidentSupstar
Supstar is a wholesale and retail bra company which import bra products from
Gongdong province of China to Thailand. It is a bra company located in Maesai, Chiangrai
Province of Thailand. The company target low and middle income class of Thai customers
andoffers6seriesexcellentvalueformoneySupstarlogobraproductlinetotargetgroups
includingwithbasicbra,sexycharminggirl,wealthlady,sportbra,antigravitybraandbody
fit bra.All series products offers arevalue for moneyinthetrue sense to every Supstars
customer,andsharestheconfidenttoeverycustomerswhowearingSupstarsproducts.
Brahasalonghistory.Before1900s,thereisverylittleevidenceofgarmentsthatcould
beconsideredbras.Andtoday,thebrahas"evolved"fromsimpleunderwearintoanactual
sexualgarmentthatemphasizesthesexualnatureofbreasts.Andbrabecamenecessaryin
dailylifeofwomen.
Thailand2011,totalpopulationofThailandis63.52millionfemale32.23million,50.7%
ofthetotalpopulation.ThailandbrasMarketvaluein2011amountedto12,000millionbaht
thatitishigherfrom2010to1000millionBaht.Growthopportunitiesisnotlessthan510%
is considered a worthy investment. For the population that 80% of people are low and
middleincomegroup.Therefore,itisalargemarketforinvestment.
In the world industry, as especially in bras industry, the Thailand bras is not the
dominant industry and Thailand has the problem with high cost of production, which
compare to china thousands of bras manufacturing enterprises. It means china has more
abilityandcapacityofproductionandthepriceofproducedbrashavelowerthanThailand.
SupstarissuchacompanywhichgraspsMarketopportunitiesandmakesinvestsinthis
bras market. Supstar Company useacombination ofwholesale and retailbusiness modelsto
fully offer products to customer, to quickly capture the market and Standardized
operationtoensurethatpartnersinvestmentprofit.whichisincludegenerallyofSuptarbras
business, management in Supstar bras business, competition analysis and marketing

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feasibility,thetechnicalprocessinSupstarbrasbusiness,thefinancialfeasibilityofSupstar
brasbusiness,andriskofSupstarbrasbusiness.

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1. BackgroundandSignificanceoftheProject
1.1Historyofbras
Bra has a long development history. Its evolution goes back three millennia.
Historians have found that, while Roman women sometimes wore a band of cloth
overtheirbreasts,torestricttheirgrowthorconcealthem,theGreeksfavoredaless
uptightapproach.Someenterprisingdesignerrealizedthatsuchabeltwornunder
thebreastsmightaccentuatethem,topleasingeffect.Thecorsetwasverypopular
in the 15th century and one of its main functions was to shape and lift breasts
upwardsanditwasfatalassociationwiththearistocracy.Thebigchangecameinthe
early 20th century, as women played more sport, and the corset divided into the
girdle and the "bust bodice", like a really scary bikini. By 1900, several protobra
experiments had been conducted. Henry Lesher of Brooklyn offered ladies a rigid
metallicstructure,likeadustbin,toholdtheirbitsinplace.ClaraPClark's"improved
corset" came up with shoulder straps in 1874. Olivia P Flynt's "bust supporter"
offered to hold each breast in a "fabric pocket" supported by wide straps. 1900
which began to wear and development the first bra designed and the first
1

proprietarybyMaryPhelpsJacobin1913ornearly100yearsago .Themodernbra
withtwodifferentcupsgraduallycreatedthroughthebeginningsofacorsetinthe
20th century. Bras became more common and more widely promoted over the
courseofthe1910s,aidedbythecontinuingtrendtowardslighter,shortercorsets
thatofferedincreasinglylessbust supportand containment.Asthecorsetbecame
shorter during the later 1910s, it provided less support to the bust. By 1920s the
corsetstartedatthewaist,andbustcontainmentyieldedentirelytothebra.Alow,
slopingbustlinebecamemorefashionable.Brassieresfromthelate1910sandearly
1920s were merely slightly shaped bandeaus (bandeaux) style, holding the bust in
and down by means of a clip attached to the corset. The word 'brassiere' was

1
http://www.oknation.net/blog/kritwat/2010/02/14/entry2

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gradually shortened to 'bra' in the 1930s. According to a 1934 survey by Harper's

Bazaar2brawasthemostcommonlyusedexpressionamongcollegewomen.Thebra
wasbecomingmoresophisticated,andhomesewnversionsvanishedinthe30s.The
1954s, the Second World War had a major impact on clothing. Military women of
lower rank were fitted with uniform underwear. Advertising appealed to both
patriotism and the concept that bras and girdles were somehow 'protection'. The
1950s, a reviving postwar economy fueled demands for consumer goods with
greatervariety.Manufacturersmetthiswithnewfabrics,colors,patterns,andstyles.
Padding and stretch ability were among other innovations. Hollywood glamour
becameanincreasinglypowerfulinfluenceinfashion.Changesinretailingalsosawa
reduction in custom fitting by professionals. The 1960s, the 60s and 70s reflected
increasinginterestinqualityandfashion.Maternityandmastectomybrasbeganto
findanewrespectability,andtheincreasinguseofwashingmachinescreatedaneed
for products that were more durable. The 170s onward, in the 70s, like other
garment makers, bra manufacturers moved production offshore. The evolution of
thebrareflectstheconstantlychangingideaofwhatan'ideal'womanshouldlook
3

likeflat,round,pointy,conical,oreven'natural'.
1.2Thereasonswhywomenwearsbras
The most women prefer to wear a bra without even questioning it. Women
who have large breasts need a bra forsupport andto keep them in their proper
shape,Womenwithsmalltomediumsizebreasts,iftheyareusedtowearingbras,
probably feel a little uncomfortable without them. However, this is more a
psychological issue and a question of habit: women tend to feel awkward or
selfconsciouswithoutbrasiftheyareusedtowearingthem.Infact,whenaperson
getsusedtoautomaticallywearingbras,it'spossibletonotevennoticeorpayany

2
http://www.alternet.org/story/59877/

http://www.myfirstbra.us/bra_history.htm

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attention to the slight discomfort from bras, whereas otherwomen who have a
fibrocystic breast disease can gain a great amount of relief from breast pain by
wearingabra. Forall,manywomenwearbrasforculturalreasonwhereasothers
4

willstyleabratolookgreatinadress.
Reference:
1.3Brasmarketsituation
With the development of society, the experienced much change, bra become
necessary in daily life of women. And now, women need bras are not only for
support andto keep them in their proper shape or women who have a fibrocystic
breastdiseasecangainagreatamountofrelieffrombreastpainbywearingabra,
butalsotheyneedbrastopopularizeasquiteseductiveandenticing,andincreased
consumers who above the age of 18 girl. Especially young women, they are more
willingtobuyunderweartohighlightfigureandmakethembecomemorecharming.
Brabecomesnecessaryforwomentoday,braalsobecomesfashion,therearemany
womenwhodonotwearabraforalongtime,theyprefertochangemanybraswith
differentstylesasthecolor,designandshellfabricinashorttime 6 .AsinThailand,
therearemillionsofwomen,itshowthatalargeConsumergroupstheyneedbra
dailyandtheyneedmanyinshortoftime.Sowethinkthebramarketislargeand
durative.

ProjectObjectiveistoanalyzethefeasibilityofbrasbusinessinThailand.Brasis
the one of necessities to life for female, now market value in 2011 amounted to
5

12,000 million baht, it higher from 2010 to 1000 million baht. Growth
opportunities is not less than 510% is considered a worthy investment. Due to

4
http://www.007b.com/why_wear_bras.php

http://www.oknation.net/blog/print.php?id=764547

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changing consumer behavior, improving of living standard, females are not only
wear to a physical ,But now, women will wear as fashion or as opportunities, this
reasonmakeaffectstowomenmorefrequentlypurchasedbrafrom6monthper1
timechangeto1or2monthpertime.AlsoifweseefromsegmentationUpperclass
(700bahtperunit)value5,000millionBaht,Mediumclass(for200700bahtperunit)
value5,000millionBaht,Lowerclass(50200Bahtperunit)value2,000millionBaht.
Youcanseethatthemiddleandlowerclasshavetotalvalueof7000millionbaht,so
6

ourcompanyisgoingtotargetthisgroupbecausethisgroupishighvalue .
Intheworldindustry,asespeciallyinbrasindustry,theThailandbrasisnotthe
dominantindustryandThailandhashighercostofproduction(laborcostfigure1),
which compare to china thousands of bras manufacturing enterprises. It means
china has more ability and capacity of production and the relatively lowerprice of
7

producedbrasthanThailand.
As the completely of Asian Economics Community (2015) and ASEAN + 1 and
8

SME strategic cooperation, there are many benefit to China import. Such as, the
duty and barriers of import & export are going to be reduced. Chinas railway
9

diplomacy plan is making tracks throughout Asia. One of that is to open of

10

Kunming Bangkok railway and highway. Both of these promote Chinas trade

6
http://en.wikipedia.org/wiki/Demographics_of_Thailand

http://www.alibaba.com/countrysearch/CN/bra.html

http://factsanddetails.com/china.php?itemid=359&catid=9&subcatid=61

http://www.chinabriefing.com/news/2011/01/19/chinaneartopofthelistforwageoverheadsin

emergingasia.html
10

http://www.chinapost.com.tw/commentary/thechinapost/specialtothechinapost/2010/08/31/

270738/Chinasrailway.htm

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with ASEAN. Thailand also is the central of ASEAN countries. Those are useful
information for us to expand market to other ASEAN countries with no duty and
barriers as a long strategic development. So that is the opportunity to us import
fromChina.WebelieveThailandisthegoodplacetorunthisbusiness.

111213

1.4Companyintroduction
Ourteamplantosetupabrascompanyaswholesalerandretailertobrasimport
fromChina.ThecompanynamedSupstar.
Thereasonforimportbrasfromisthat:

highcostofbuildinganunderwearfactory

11
http://english.ectpa.org/article/Information/LatestNews/201103/20110300009258.shtml
http://www.asean.org/518710.pdf
12

http://www.figurewizard.com/article.php/Importing_Goods_from_the_China_and_the_Far_East

13

http://paper.yunnan.cn/html/20080405/news_99_16333.html

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China has thousands of underwear manufacturers with high capacity of

production

Mostofunderwearmanufactureshavetheirowndesignersforproducts

Morechooseofmanufacturesandproducts

Lowpriceofproducts

Our team plan to locate our company at Maesai, ChiangRai of Thailand and
outlets in China town in Maesai. Maesai China town isone of the most famous
wholesalemarketinThailandandthislocationcanhelpustobuildsalesnetworkand
logisticstoourcustomersmoredirectlyandconvenience. Maesaiisalsotheoneof
most important port of Thailand, because is the border city to The Union of
MyanmarandLAOsPDR,anditisneartoYunnanprovinceofChina,therearethree
importantTransportlinestoMaesai,whichMaekongriverandChiangkonghighway.
ItjustcostonedayfortransportinggoodsfromYunnanProvince.Setupcompanyat
Maesaihelptoreducetransportationcostandtime.Andinthenearfuture,thein
building KunmingBangkok railway and high way will be completed, at time these
twotransportationwaywillbebenefittocompany.
Consequentlythisistheinterestedpointtoshowthatthereisanopportunityto
make a profit from bras business. Bra market is big in Thailand, and also the
competitor group is large in Thailand. But the most bras manufactures are not
producelowpricebrastomeetthemostoflowandmiddleincomeclasspopulation
needs. Most low and middle class bras products are imported from China. This
information also shows us that there is much profit in this class bras business and
alsotheopportunitytoentrythismarket.Competitorsarenotterrible,Aslongaswe
graspopportunity,havegoodstrategyandpreparation,thiscakemustbesharedto
us.Nothingintheworldisthebest,onlybetter.
For all of reasons above our team plan to set up a wholesale and retail bras
companybyimportbrasfromChina,andtargetasmiddleandlowincomegroups.

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2. ProjectObjective

ToanalyzeThefeasibilityofbrasbusinessinThailand

Toprovidetheprojectfeasibility

3.

Benefits of Project

KnowingfeasibilityoftheprojectResearchersstudyandanalyzewithreal
situation.

Knowingthemarketsituationandthetrendsofbrasbusiness,understanding
behaviorofcustomer,andbeabletoselectandidentifytherightcustomer.

To be able to calculate profits and expenses, and find the way to get
maximizeprofits.

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4.GrantChart

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Chapter2
2.1NatureofIndustry

Bras (Brassiere) mean the upper layer of the women. Every women pay
important.In1900whichbegantowearanddevelopmentthefirstbradesignedand
the first proprietary by Mary Phelps Jacob in 1913 or nearly 100 years ago .She is
highsocietyofNewYork,yourbirthdayin1891andhassuccessfullydesignedbrafor
women at the age of 22 years. Later, in no time brassiere design of Mary are
Recognition and reputation in fashion and then gradually evolved into today's
Backless Brassiere. It held that Mary Phelps Jacob, she is the first bras invent and
design.

Brassiere for women, there is varieties have many different styles and
formats.Theyhavebeendevelopedinthepasttothepresentbecauseofthemagic
bodyofwomenthecomplexityandbeauty.Thewoman'sbodyisdifferentbecause
eachpost.

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exampletypesofBrassiere.
2.1.1BacklessBraistheCupsidebutacalltotherear.TheuseoftheCupto
theshoulderstrapbehindtheneckandtheislandinstead.BigBrotherusedthistype
ofcall,insteadofusingthistypeofbraonthebarebackoftheshirt.
2.1.2CookieSiliconeBrawithremovableandcanpressurethem.Sometimes
it'snotsilicone.However,aswater,oilorgel,ortheadvantagesofthismaterialis
optionalcanmodifytheshapeofthechest.
2.1.3DemibraBraLowcutismostlikelythatonlyhalfclosedtoshow.The
Braisoftenwiderthannormaltotheside.Inordertoputashirtattheneckisquite
wideanddeep.
2.1.4 Front cover off his shirt in the middle of the sides to the chest for a
Vshapedwithadeepneckblouse.
2.1.5HalterBrainawaythatthecablejackethungaroundtheneckinstead
ofshouldersonbothsides(Oftenafinelineinvariousways).
2.1.6LinedCupBrainawaythatincreasesthepressurewasnormal.
2.1.7MinimizerBraBreastinputconnectedtothechestissmallerbyatleast
1.5to1.75inchesbecarefulofthechoiceofwearingabraistosqueezeyourbreasts
togetherthanusual.
2.1.8Longlineabrainfull.(Island'sfull)bandfromthewaistuptothechest.
Viewfullplumpbreastswhilethewaistlooksmaller.
2.1.9Moldedcupbraisarigidstructureofthechest.Thistypeofunderwear
worn for shaping the chest up with its own pattern, often without any seams and
joints.
2.1.10Paddedbraforaddedbustmadelargerthannormal.
2.1.11 Push up bra with reinforced rubber bottom of the cup to make the
breastslookfullandplumpandfull.
2.1.12Seamlessbrathathasnoseamsorpatchessewnonthemtogofora
Tshirtwithattachedtrunk.
2.1.13Softcupbrawithnowireframetopushhim.Nospongetohimorany

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other project. To creates the shape of the chest. The bra is one of the most
comfortabletowearcannotkeepthem,soitdoesnotsuither,quiteabust.
2.1.14 Strapless bra with projects that push the line Bra. Pressure system
wasmostoftenmadeofsiliconetohelppreventslippagewhenworn.
2.1.15 Underwire Bra in support of the project, the use of stents or other
materials.Ihaveaplasticcoveroveritanotherlayer.Thechestismademoreprecise,
recommendedforgirlswhohaveaBcupormore.
2.1.16SportBrasforasportsbramadeoftheneedtowearunderwear,to
enhancethefirmnessandsupportandcushioning,themovementofthesport.The
important thing is the heart of the sports bra. Compact and flexible fabric that is
consistentwiththemovement.
Thestory,sourceoflingerieorabranowhasdevelopedavarietyofBrassiere
styles.Whetherit'sfabric,thecolors,designsandfeatures,theBrassiereforwomen
inthiseranotjustthefabriccoversonlythenthemostimportantpartsofawoman.
Butitissomethingthathelps.Makewomenfeelconfidentandmorebeautifuland,
mostimportantly,helpshapeandphysicalbeautyofwomen.
Therefore, the Brassiere is not just. Form or pattern is desirable. However,
women should choose a bra with and insight into the physiological changes in
14

women.Thisisveryimportanttomakewomenbeautifulandvaluable.
2.2Customer

Peoplewholikeproductsataffordablerates.

Peoplewholowincomeandmeddleincome.

PeoplewhoComfortabletowearandgoodquality.

2.3ProductLifeCycle
2.3.1Introduction:AtHomeCompanywasestablishedin2011anditsvision
is the most satisfaction of the customers the company commitment and
responsiveness to customer needs basis. The company emphasize on main target

14
http://www.oknation.net/blog/kritwat/2010/02/14/entry2

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groups, people who low income and meddle income. We are committed to
development the best produces process and develop produces design to the
satisfactionofcustomersincessantly,inordertohaveaqualityproducttomeetthe
needs of our customers because we want every woman to look good. Meet the
needs of our customers. You can have confidence and trust in our products and
services of our company, because Product has quality, exquisitely beautiful and
comfortableprice.
2.3.2 Growth: The Company has many promotions to attract customers more
and more; recommended range produce buy one get one free, important festivals
15

decreasetheprice50%70%.Thecompany.
emphasize on quality of produce and the most satisfaction of the customer. The
companyhastwowarehousesattheMaeSaiandBangkok.Weare wholesaleand
retailinthecaseofwholesaledistribution,wehaveoneemployeeperprovincethat
inordertoreachasmanycustomersaspossible,becausecustomerswillmeetthe
needs to the most. We are going to do promotion by local radio and internet for
product.
2.3.3 Maturity: When At Suptra Bras is wellknown in Thailand and there are
many regular customers the company has member club or member card for those
customerstobeusedasadiscountonaspecialcase,andthepromotionforbrand
development.OnestrategyistohaveloyalcustomerswithSuptraBrasandimprove
thevalueofbrand.
2.3.4 Decline: This situation occurs because of external environment factors;
political, economic, sociocultural, and technological factors that can affect and
influence to the company. The situation at Warwick the company will be
manufactureproductthatBestsellers,adjustmentsweremadetolookdifferentthan
the original product. Focused on increasing costs they have to compete with the
priceofthegoodsellproduct.

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http://prachoomxy.exteen.com/20110605/entry3

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2.4Situation:

Nowadays brassiere industry in Thailand is more accepted for Thai people.

Although there are high competition because of it has more brands from many
entrepreneursbothofsmallsizeandbigsize.Themostpeopleseetheimportanceof
price. More choices of products at the affordable price and can be activated
according demand. The customer change the behavior of trading for this reason,
Thaipeopletosavemoney

12,000millionintotalmarketvalueofBahtofunderwearinThailand

Havebrandis6,000millionBaht
16

Nothavebrand6.000millionBaht

Market value of more than 12,000 million baht per year and grow more than

510%ofthemarket"lingerie"isatremendouseffortthateachbrandmustcompete
fullyandmorewomentodayarenotjustprettytolookinside.InonlyButlingerieis
fashionableaswell.Outsideofthoseclothesthatmakesherprettywell.Thismarket
isverydynamicandmarketingstrategythatisinteresting.TheThaieconomyin2554
hasnormalgrowtocontinued

3.0to5.01percent/oftheglobaleconomicrecoveryandspendingisstillthere.

Theincomesupporttheconfidenceofthepublicgoodwithcredit.Alsocontributing
totheexpansionofeconomicactivity.

The private sector has been greatly strengthened seen from the expansion. IN

2553 the economy was driven mainly by the private sector and This growth is
distributed evenly. Unlike the recovery of the group. The main industrial countries
stillrelyonthemotivationofgovernmentisimportant.Theneedformonetaryand
fiscalpolicytostimulatetheeconomy.ThenextphaseoffiscalpolicyinThailandstill
hasarole.Stimulatetheeconomyevenmore.Unlikemanycountriesintheregionof

16
http://www.bellja.com/121

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thestimulus.In2554thegovernmentpassedthemacroeconomicpolicyaswell.
2.5MiddleMarket
Havingcontinuousgrowthrateandhavevarietythatallintermsoffashion,
quality and prices are highly competitive. The standard is very necessary in the
manufacture of Bras, because women to wear every day the customers are
impressedwithourproducts.
2.6ProductandService

At Suptra bras, we have 32, 34 and 36 sizes. We will focus on the form. It's

beautiful to feel comfortable to worn. There are a variety of formats. Bra for the
mothertobreastfeedcanto beopenfront ofbarsforeasybreastfeedingmaketo
the mother to breastfeed without shyness for the convenience of customers. We
18

alsoofferonlineorderingaswell.FortheWholesale,weareserviceDelivery.
2.7VisionoftheOrganization

ourcommitment andresponsivenessto customer needisourintelligence,

customer satisfactionisour goal.We are committed toproviding the best product

development process.Develop aproduct tocustomer satisfactionconsistently.In
order to getgood quality in product Meet theneeds of our customersbecausewe
wantevery

woman

to

good

looking.Youcan

have

confidenceand

trustinourproducts,services,productqualityanddelicatelybeautiful.
2.8Mission

Becauseofwewanteverywomantohavegoodlooking.Wewillmakeyougood

looking in what you choose to use our products.And fair price for all
customers.That's our job to serve all equally. We will make you happy with the
shapeoftheportionofyourbody.Weareingoodshapewithqualityproductsand
fair prices for all customers.We believe that our business success depends upon

17
http://www.bot.or.th/Thai/EconomicConditions/Thai/report/Pages/econ_yearly.aspx

18
www.thaitextile.org/th/textile_intel/.../02.../.pdf

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offeringqualityandvaluetoourcustomers.Wewilldevelopproductsandservices
to excellence.Meet the needs of our customers.Innovator need to add value to
products and services continuously and commitment to business excellence by
adheringtothecreationofcustomersatisfaction.Thebestthingistocreateforour
customers.
2.9Strategy

Key strategyin the wake ofthe global economyin adownturn,recessionis

important that everyone in theorganizationmust bepreparedtounderstandthat,

"We must work togetherto strengthenall aspects of"Alwayscheckthe
performanceof their own.Ineach partyall the time to diligentmonitoring and
auditing.Evaluate the performance ofsales andneedto understand
theemotionalneeds andcustomer behaviorand the impacton thecustomers and
do notneglectthe need tothinkhard. Hardand create. Diligent search fornew
approaches but notthenewanythingwithout careful considerationandshould
maintainthegoodstuff.HowdoIaccomplishitanddevelopagoodthingthemmore
robust.

We are a company that just launched recently so we need to develop a

continuous and dynamic.The influence of the media has a vital role in changing
consumer behavior, using media as an aid to optimize the transmission of
information between investors and consumers.Our company has seen a change in
consumerbehavior,likemostpeopleturntotheirownbodyshapeandlookbetter,
Slim fit body.The current fashion is very popular in kind of persons at any
level.Fashion also plays with them as well so that we can respond quickly to
customer needs.We create new products that are diverse to meet the needs of
customersaspossible.

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2.10Corporatelevelstrategy
The strategy we choose to use in a corporate level is intensive strategies.
Everybusinessleaderwouldliketocreateasoundstrategyandhaveitexecutedwell.
Accomplishing this, however, remains an elusive goal for most business
organizations. Devising and implementing new and innovative strategies to exploit
opportunities in a competitive world is daunting. Clearly, no one corporate level
strategy fits all companies. The functional strategies involve creating competencies
throughout the organization to support the business strategy. The functions are
generallyconsideredtoincludemarketing,production/operations,humanresources,
and finance. Detailed plans should be developed for various levels of the
organization,allconsistentwiththearticulatedcorporatelevelstrategy.Athorough
understanding of your firms business model is necessary for formulating and
implementing a corporate level strategy. The business model of an organization
encompasses the realities that determine the profitability of the firm: volume and
revenue,costsandprofitability,andcapitalization.Oneoftheimportantchallenges
of corporate level strategy formulation and implementation is to thoroughly
understandthemarketsyouserveandtheneedsanddesiresofyourcustomers.This
understanding will be essential in developing your marketing strategy, which must
matchmarketpreferenceswithexistingandpotentialproductsorservices.Wedont
havethebestskillinthisindustryandexactlythatourcompetitorshavemoreskill
than us, so in order to make us can survive in this industry we should begin to
concentratewithonlyoneproduct thatwedo andweshouldgrowth stepbystep
andalsotrytoimproveourskillinthesametimethatwegrowth.Nowadaysbra
there have a variety style business has a high level of competition in the market
which all of the bra. Bra for young lady that will show their femininity and
distinctiveness with embroidery and delicate lace designs blended with luxury and
modern printed fabric and the special push up mould which will fit to womans
shapefortheireverydayconfident.Wayofmakingrawmaterialusselectsthebest
rawmaterialforbestproduct.

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2.11Businesslevelstrategy
Business level strategies are essentially positioning strategies whereby
businessestendtosecureforthemselvesanidentityandpositioninthemarket.The
aim here is to increase the business value for the corporate and stakeholders by
increasing the brand awareness and value perceived by the customers. If we
understandproductsoraservicesofferedbyabusinessunitasadeckofcards,then
wecansafelydecipherthatbusinessesdonothavemanysuitstoplaywith.Infact,
theycaneitherfocusonpricingorproductdifferentiationtoincreasetheperceived
customer value. It is a different thing that for either of the suit there are many
parameters that need to be studied which is a painstakingly complex and time
consuming process. This is the way that can help us to have more advantage
competitionthanthecompetitorsandthisisthebestwaytoattractthecustomers
from our competitor to be our customer instead. We still pay attention about
competitive advantage because it makes us to be successful and also sustainable
growthstage.Wealsorunningthebusinessunderthelawandhaveanethictodo
thebusiness.Intermofbusinesslevel,wewanttodifferentiatefromourcompetitor
in order to attract customer and have competitive advantage. We choose this one
because we focus on board market and our product also differentiates from our
competitor.Hence,weusedifferentiationstrategybywecreatetheproductsvalue
to be clearly. And our customer will have many choices to access our shop.
Moreover,weofferourproductonwebsite.Theycanorderwhattheywantthrough
online channel. They will save the time, money, and they also see the production
processviathemediaandpictures.Solaunchourproductstothecustomertheywill
interestwithitbecausealloftheseideaarefromtheiropinionandmeetwiththeir
need.

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2.12Functionallevelstrategy
Bra for young lady that will show their femininity and distinctiveness with
embroideryanddelicatelacedesignsblendedwithluxuryandmodernprintedfabric
and the special push up mould which will fit to womans shape for their everyday
confident.

PushUp specialdesignedforwomenwhoyearnforperfectcupshape.
PushupPlusdesignedtopushyourbreastandmakeperfectshapewith
delicate&modernlacedesign.

InnerAffair"Disclosedyoursecretfigures"isthesloganforthiscollection.A
brawhichhasluxuriousmodernandsexydesign,usesallpremiummaterials,
andelaboratesintheproductionprocess.

Deeper Collectionsuitsforfullfigurewomenwithincreasinginsidepanel
providesaddedcoverageatunderarmwithwidershoulderstrapthathelpsto
smoothenunsightlybulgesandlooknatural.

ModernCurveWeunderstandshowthewomenfeelwhenwearingbraand
haveunsmoothcurveatcupthatistheresultofshapebreastorbulgybreast.
Molderscurvedevelopstohavesmoothcurveforwomenbreastandadjust
cupstohaveperfectcurve.Thiscollectionhasaninspirationfrommodernart
welcomesforrainingseason.

BeautyCupBeautyCupCollectionsuitsforwomenwithBcupsizeandbigger
withinnersupportpanelsprovidemaximumuplifting&centralizingeffect&
stabilizethesideofthebreasts.

DifferenceCollectionusedelicatelacewithsoftcolorsuitsforyounglady.
Yourowncharm,yourownstyle,yourowndifferenceisthesloganforthis
collection.

Sup-Tar 28

Sports Brassieredesignedforsportactivities,employinginnovativefabric
withmoisture

2.13Humanresourcemanagement

we pay attention of staffs performance. They need to develop themselves in

everytime,haveacleardirectionofworkandcanearnprofittothebusiness.Our
staffwillbetrainedtoservehighqualityofservicetothecustomerandtheyhave
the same standard to do when they have to meet with the customer. However it
mustnotagainstwiththegoodethicthatwedo.
2.14Financial

We have financial strategies to analyze revenue, company expense, and

operationbyconsiderfromallfinancialresource.

Sup-Tar 29

Sup-Tar 30

Marketanalysis
3.1GeneralEnvironmentalAnalysis
AccordingtothemarketofBrassiere,Nowadaythewomenwillnotneglect
tocarefortheirownclothesfrommyfaceaswell.Thebradoesnotmakethefall
fashion trends underwear becomes a fashion product based on emotion, feelings
(EmotionalMarketing)inamoreoldfashionedmarketingmodelsthatarepopular.
Brassiereisnotonly(FunctionalMarketing),resultinginincreasedfrequency
of purchase. Continuously pushing the total market value of the current growth in
the rate of 12,000 million Baht (Business in Thailand, 2550).The total market is
divided into categories, no brand is worth 6,000 million baht segmentation and
6,000millionBaht.SuptarhassegmentedthemarketareainMeaSaiandBangkok
tobeasthefollowing

income

Size

Fashion&Design

Colors

Age

Addpersonality

Itcanshowthemarketshareofthefollowingsegmentintotheseseparateparts.

3.2PESTAnalysis
3.2.1Political/LegalFactors

ThegovernmentofThailandhaspolicyincreaseinlowincome150perday.
Ifcustomershaveincreaseincomecanbuymoreproducts.

ThegovernmentofThailandhaspolicyincreaseinlowincome150 perday.
Thatwillincreasethelaborcosttomanufacturers,itmeansthehighercostof

Sup-Tar 31

productandincreasethepriceofproduct.Thissituationwouldbenefitto
importfromchinatoThailand.

3.2.2EconomicFactors
Now, in Thailand have relationship with ASEN and other countries, so
economicsofThailandhasdevelopovertime,wecancreatenewmarket.

3.2.3SocioculturalFactors
In Thai social mostly women admire used brassiere. Woman attends to be
more beautiful to meet the needs of the modern woman the company has the
opportunity to the focus is on bra design. Develop useful products for woman to
maketheyfeelmoreconfidentwiththeirbodyatthesametime,itcanhelpfixbugs
orenhancephysicalpersonalitytodressisstunningfashion.

3.2.4TechnologicalFactors

Wehavehightechnologycanproducemoretheproducts.

Nowaday,thecommunicationtechnologyhasbeenimprovedtobestrong,
suchas3G,WiFiandProfessionalOnlineShoppingPlatform
(alibaba),allofthiscanbeusedtoreduceoperationcostandconveniencefor
communicatingwithsuppliersandbuyers.

Sup-Tar 32

3.3 Competition analysis (3C Analysis)

3.3.1CompetitorAnalysis
SuptarfocusonthemarketareainMeaSaiandBangkoktobeasthefollowing
Size,fashion&Design,Colors,Ageandaddpersonality.Itcanshowthemarketshare
ofthefollowingsegmentintotheseseparatepartssoalmostofourcompetitorsare
substitute competitors. We can analyze the main competitor into the following
whichare
Directcompetitor

NosbraisWholesalecheapqualitybrandinthemarketprice.Mostare
soldasthree/100PromotionofBahtbothretailandwholesalesales.

JDLingerieretaildistributiontransmission,Lingeriefashionaround
price200280Baht

SisterHoodiswholesaleandretaillingeriestyleKoreaandJapanesein
lowerprices.Thelingeriefashionmodel.It'sveryJapanesestyle,Korean,
andinadditiontounderwearhavemanyqualityproducts.

BeenaWholesalecheapqualitybrandinthemarketprice,lessthan100
Baht

AmBraLingerieretaildistribution,Lingeriefashionlessthan200Baht.

A&L/DQBraLingerieretaildistribution,Lingeriefashioninalower
pricelessthan200Bath.

All of those brands are our direct competitor that sold Brassiere in a lower
192021

pricetargetinthesamegroupofourcompany,

19

http://www.nobrakorat.com/%E0%B9%82%E0%B8%99%E0%B8%9A%E0%B8%A3%E0%B8%B2%E0%

B9%82%E0%B8%84%E0%B8%A3%E0%B8%B2%E0%B8%8A

20

http://www.nobrashop.com/

Sup-Tar 33

Indirectcompetitor
Wacoal
Thai Wacoal Public Company Limitedwas established as a jointventure company
betweenThailandsSahaGroupofCompaniesandWacoalCorp.ofJapan,onOctober1,1970,
withtheregisteredcapitalofBaht4million.Duringitsearlyperiod,thecompanywaslocatedat
SoiWatdokmai, Sathupradith Road, representing the first company to be engaged in industrial
productionofladieslingerieproductsinThailand.,ThecompanyopenedupThailandslingerie
marketbyapplyingnewsalesstrategiesandintroducingfittingservicestothecustomersforthe
firsttime,providingthemwithexclusivefittingroomandclosecounselingserviceallowingthem
toselectlingerieproductsbestbefittingtheirphysicalfeatures.
Through its introduction of the cupsize system to the market for the first time, Thai
customerswereabletofindtherightlingeriesizefortheirparticularproportions.Overtheyears,
the company has always been committed to providing the best services contributing to the
customerscomfort,withitslatestlingerieconceptof"FitPerfect",beingmostpopularamong
22
Thaiwomenatpresent.

Sabina
Sabina has various designs of lingerie to suit all needs for all customers children,
teenager, working women and adults. With over 40 years of experience, we are now ready to
create desirable lingerie for all women. We are strictly control in every detail starting from
sourcing good quality of raw material, controlling in cutting and sewing, creating uptodate
designs and continuously investing in research and development to make womens attractive
figure even more distinctive. Sabinas lingerie is neverending development to give more
23
confidenceandattraction.

21
http://www.oknation.net/blog/print.php?id=764547

22
http://www.wacoal.co.th/corporate/About_us/about_us_main.asp

23
http://www.sabina.co.th/th/internationalprogeam/sabina_brand/

Sup-Tar 34

Triumph
Theallureoflingerieinabathingsuittochallengethesunandalleyesonthebeachor
casualwearcomfortableatnight,Triumphisatreasuryofexclusivefashionapparelbrands.Was
discoveredtheworldoflingerie.Swimwearandnightwearthatisuniquelyourown.
Trademark"Triumph"hasbeenusedforover100years,thetimeittakestobuildand
developstrongandlastingoverintothenewmillenniumstore,Triumphopenedinmajorcitiesof
European agreements in Asia particularly in India, it has a strong sales network in Mumbai,
Chennai,DelhiandBangalore,Chlorin2001intheEasternEuropeanregion.Productionofthe
TriumphthatisbothartandsciencehasbeenlaunchedinthecityofGenevaandNorthCross.
(Dunaujvaros) inHungary."Stageofthedream"orastreetfashionshowwasheldin2001in
China,withashowtogetherrepresentmorethan200setsin30citiesinthegroup'senthusiastic
response to the demands Brothers Mini Mike's (Minimizer Bra) which reflects the growing
steadily.Brotherofthistype,whichreducesthesizeofthebreaststocompactitintoacup,is
comfortablewearingitin2001"SoftSecret"orBrahmanistheprojectionstrengthsofthechest
(mouldedbra)madeof.Microfiberfibersareopaqueandtrackless,thecomfortandfitperfectly
intheyear2003"Form&Beauty"haslaunchedatelescopicunderwiringformaximumcomfort
whenmoving.

24

24

http://www.triumph.com/th/th/index.html

Sup-Tar 35

SWOTAnalysis
Strengthofcompetitor
Thisisabrandthatlong.
Therearemorethanacquaintances.
Abletohittheinternationalmarket.
Goodquality.
Beautifuldesign(somebrands).
Weaknessofcompetitors
Expensive.
Somecustomerstargetedwomenaged1820years.
Tobuythestoreroom.
Objectiveofcompetitors
Toagroupofcustomers.
Todistributetheproductinmanyareas.
Toensurecustomersrememberthebrandoftheirown.
Weaknessofthecompetitorsachanceagainstus
Ourproductsareinexpensiveandarethereforeabletoattractthem.
Thecustomersoftheageof10years.
Ourproductsaresoldindepartmentstores,outofplace,deliveryandeasytobuy.

3.3.2Competitiveanalysis
The market value of Brassiere more than 12,000 million baht per year and
grownomorethan510%ofthemarket"lingerie"isatremendouseffortthateach
brandmustcompetefullyandmorewomentodayarenotjustprettytolookinside.
In only But lingerie is fashionable as well. Outside of those clothes that makes her
pretty well. This market is very dynamic and marketing strategy that is no less
interestingfromthedesignofclothingthatisdesignedtohighlighttheproportionof
theuser.Dressedup.Therefore,itisnotuncommontoseeadesigninanattemptto

Sup-Tar 36

showthebraorshowfeaturessuchaslacefront.Shoulderstrapswithdiamonds/
crystals.Shoulderstrapsthatcanremovetheswitchposition.Sidesfromtheclothes
make the wearer feel comfortable, not awkward, and this is another reason that
women give priority to. "Bra" than ever before to be able to wear the underwear
outsideandgreaterconfidence.
According to Far East Co., Ltd. is a poll with a sample of respondents were
female.Aged1830years,all200peopleinBangkokanditsvicinitywithapositive
attitude towards lingerie. It is conducted through the Insights Springboard, an
educationaltoolthatcanmakedeepconsumerunderstanding.Aboutattitudesand
needs of consumers and society as a profoundDurable, beautiful and a pretty long
time.Lingerie is the ultimate clean. It is adjacent to the body of the woman.
Especiallyonthepartofthefabricspongeandpushthesteelframe.Itistheneedto
nurturetheinnercoatofthesameandstillbewithusaslongaspossiblebecauseit
ispricedlessthantheotherone.
For a sample of how to care for and clean Brassiere, it was found that Sample
behaviorsassociatedwithcare.Andcleanunderwearinthefollowingkey.

Behavior on clean underwear.

70%
60%
50%
40%
30%
20%
Data

10%
0%
Driedinthe
Gentle
Driedby
Washgently, Usecloth
Useasoft
shade
washingof butdonot
bagsfor brush.Gently hangingon
draughty.
thewater. crush/donotlingerieinthe rubthearea hangersonly.
Product useabrush. laundrywith withdirt.
washingor
awashing
forcleaning.
machine.

Sup-Tar 37

Activitiesandcommunicatetolinkingawomen
Eventmarketingisanotherstrategy.Marketersasatooltoreachtheminds
ofconsumers.Aspublicityaboutthebrand,suchasawarenesscampaigns.Expressed
concern.Andconsciousconsumers.Itisanotherway.Consumerstobuyaswell.Bra
for the product. Campaign to educate about breast cancer is likely to be a good
strategyfor.Informationaboutthebrand.
The results of this research showed that 91% of the respondents believe the
manufacturer of Bra. There should be a campaign to educate about breast cancer
andmore.Thisisanopportunityforentrepreneurstopromotethebrand.Through
suchactivitiesmorewidelythanitistoday.(Althoughmany.Thenanybrandwilldo)

1.Bramanufacturers.Thereshouldbeacampaigntoeducateaboutbreastcancer.
2.Bramadewithcotton/foamwater.Theventilationisgoodandtheodorisvery
interestingBra.
3.Brabuyingadresswithpants.Itisapleasuretome.
4.Employeeswhocangiveprofessionaladvice.Iwanttobuylingeriebrandisbetter.
5.Bramanufacturershaveaccessories/decorationon.(Accessories)forsaletothe
shoulderstrapsofthebralikefashion(withdiamonds,/chain/pearletc.).
6.Brawithsoapywaterpressurewasheavy.It'snotnatural.
7.Themanufactureroflingeriebrands.Thatexiststoday.Makemoreinteresting.

Sup-Tar 38

ConceptTest,tomakeabrandloyalty

Frommarketcompetitionisrelativelyhighatpresent.Competitivemarketwith

an increasing number. The behavior and needs of consumers is changing

continuously. The challenges of entrepreneurs and marketers too about the
selection of methods strategies in order to make their brand into a brand in the
minds of consumers.Especially in services.(Other than stock).Thus, apart from
generalquestionsaboutthecomment.Ofgoodsandunderwear.Theresearchteam
tested the products / services in the Concept Test with the record buying lingerie.
Theideaofsuchatest.Manufactureroflingerietobuyrecordsorhistory.Inacup,
suchassize/design/model/coloroftheunderwearyouarebuying.Toadatabase
inordertosetthenexttimeyourandtodevelopbetterproductsandservicesinthe
future.
Forasampleoftheconceptsarefound.Samplemorethanhalf(63%)tothe
concept. The major reason. Such a concept is of interest. Can be used. (Customer
information)todeveloptomeettheneedsofconsumers(41%)andinformationon
buying next time (25%) in the sample also felt no need to try (products) for the
purchase / employees. Customers can choose the appropriate size (24%).However,
forsamplesthataredormant.Orignoretheideathattherearecompellingreasons
that the operator may be required. Conservative on issues such as: 49% of the
sample group said. Not disclose the personal information of 15% was difficult.
Inconvenient/time consuming and other reasons, as shown in the picture. Its a
different dimension. In addition, we also provide a sample. (Which seems to be
influencingtheirchildren'sFirstBrabuyingmoreorless),it'stheageof1214years
willhavetobuyBra(FirstBra),thenayounggirl.Theywanttohaveanythingtosay.
theresultsofthisresearch.Itfitsyouornot.Themajoritythink.1214year
old girl would like a gift bag 45% discount on your next purchase of 42% and 39%
thinkthatreallyisthemovie/concert,respectively.

Sup-Tar 39

50%

45%
40%

35%
30%
25%
20%
15%
10%
5%
0%

Apremiumthatattractagroupofyoung
(age1214years)topurchaselingerieFirstBra.

Data

From the results of this research when we see the views and attitudes

towards the product has some lingerie but anyway. Products, lingerie, it has
limitations.Thatthegoodsareforpersonaluseanditisverydelicate.Theaspectsof
25

severalaspectsthatneedfurtherstudyingreaterdepth.

3.3.3CustomersAnalysis
Our customer is Women that over 10 year olds who has average income. The
product that customers want is Brassiere. Thereasons why the customers want to
buy our product because of our product are Low price, Average quality and
Conveniencetobuy.SuptarchooseChiangRaiatMaeSai.OurCompanyhavecenter
shop and our main office at Mae Sai, we located on the Centre shopping, all that
have a customer flow every times because of Sup tar are nearest the shopping

25

http://prachoomxy.exteen.com/20110605/entry3

Sup-Tar 40

centersotheycanalwaysattractiveacustomertobuytheirproduct.Welocatedour
shopinChiangRaiatMaeSaiandourofficeareinChiangRaiatMaeSaiDoiwallWe
decide that the participate person are the group of friends (women), mother,
Advertiseorpropagandize,thecustomercanbuyproductatBangkokandChiangRai
andRetailandwholesalebusiness, Whenthattheywantexchangenewbra,aGift
forfriendsandoldbrassierewaste.

3.4STPAnalysis

12%

6%

basicbar
sexycharminggirl

5%

47%

wealthlady
sportbar

8%

antigravitybar
bodyfitbar

22%

Sup-Tar 41

3.4.1Segment
SuptarhassegmentedthemarketareainMeaSaiandBangkoktobeasthe
following Size, fashion & Design, Colors, Age and add personality. It can show the
marketshareofthefollowingsegmentintotheseseparateparts.
OurproductsarevarioustypesofBrassiere.

::SuptarBratypes.

Sup-Tar 42

3.4.2Target
Suptarhastargetonthelingeriemarket.Ourcompanytargetonthelingeriemarket.
Ourcompanyfocuseson

Girlover10yearolds.

Womenworkinggeneration

Peoplewhohasaverageincome.

Focusonvarietyoftargetgroups.
3.4.3Position

Suptar has a logo designed to build brand recognitions to consumer and

positionourbrandatpremiumBrassiereshopwhichisalingerieproductinalower
price, average quality and convenience to buy, it is an affordable price Suptar bar
have to bring customer back to buy again. Another things is design which we will
designintoanewstyleinauniquewaystogiveaspecialfellingtocustomerwhen
they buy Suptar bar are focused lower price and a good quality on to inform to
customerthattheyarethedrivethatpushthecompanytothebrighterfuturewhich
itcanbuildthebrandloyalty.

Sup-Tar 43

3.5MarketingMixStrategy4Ps

ProductOurproductisBrassiereforwomen.Ourproducthasfashionanddesign

productsthataddvarietyinresponsetoconsumergroupsandconvenienttowearit
suitable for women. At the same time can help resolve the physical defect or
enhancethepersonality.

Price Sup tar set the price separate 3 levels such as top level we set the price

morethan700baht,middlelevelwesetthepriceis300700bahtandlowlevelset
thepriceis100300bahtWhichweusepsychologypriceinourproductsandpriceof
our products are appropriate. The prices are reasonable for the quality of the
productandmodel.

PlaceSuptarchoosesChiangRaiatMaeSai.OurCompanyhavecentershopat

welocatednearshoppinginCentralPlazaMaeSai,theseareshoppingcenterthat
haveacustomerfloweverytimessosuptarbracanalwaysattractiveacustomerto
buyourproduct.

PromotionSuptar pushes all of the promotion to build the good relationship

withcustomerandgivethecustomergoodperceptiontotheSuptarbrand.Suchas
buy two piece free one piece and discount on 3050% depend on season and
situation such as campaign couples if you buy some lingerie for girlfriend you will
receive discount and also many creative events for promoting products and the
brandawareness.

Thesuptarcardpointtoredeemupto10%discount.

Saveup2,000bahtperreceipt,onlyseasonitems.

Sup-Tar 44

3.6TherulefiveforcesModel;
Forceone,NewEntrants.
-

Theentryofnewcompetitorscanjoinbuthaveahighcompetitor.

Competitorshavehightechnology.

LimitofRecourses.

Ourproductiontechnologyisnotdifficultbecausethecompany
produces.

Ourmarketistheminimalisticcustomersbecauseourproductsare
uniqueandstandoutlikenoother.

Forcetwo,SuppliersofkeyInput.
-

Supplierofusisthatwehaveestablishedsalesandservicedelivery.

Forcethree,SubstituteProducts.
-

Thearrivalofareplacementproduct.Notaffectusmuchbecauseour
productshavedevelopedasophisticatedallthetime.Designthateveryone
musttry.

Forcefour,Buyers.
-

Ourbusinessisnewbusinessthatlingeriemarket.Wefocusonmidmarket
andmiddleincomegroups.

Howmuchthecustomerhasthepowertonegotiatewithyou.
So, if you change your mind easily. Competitive pricing promotions were

moresevere.Becomeacustomerofacompetitiveadvantage.Andhasthepowerto
negotiatehigher.
Forcefive,Rivalryamongcompetingseller.

Sup-Tar 45

Thecompetitioninasinglemarketwithourproducts.Marketswillcirculating
andneverstoprotating.

Thestrategyofcompetingwithus.

3.7SalesForecast/ProfitEstimation

AccordingtoJadeLadysales2011byMakingOnlineImport&ExportCompany

Limited.ThesaleforecastingmethodwhichwearefocusingontheMicroforecasting
isconcernedwithdetailedunitsalesforecasts.Thisisaboutdeterminingaproducts
market share in a particular industry and considering what will happen to that
marketshareinthefuture.

The whole population of woman of reproductive age (1549 years) =

4,309,000people,ithigherfrom2010to1000millionBaht.Growthopportunitiesis
notlessthan510%isconsideredaworthyinvestment.Duetochangingconsumer
behavior,notonlyweartoaphysical,Butnow,women willwearasfashionor as
opportunities, this reason make affects to women more frequently purchased bra
from 6 mount pre 1 time change to 1 or 2 mount per time. Also if we see from
segmentationUpperclass(700bahtperunit)value5,000millionBaht,Mediumclass
(for200700bahtperunit)value5,000millionBaht,Lowerclass(50200Bahtper
unit)value2,000millionBaht.Themiddleandlowerclasshavetotalvalueof7000
millionbaht,soourcompanywillshouldtosellbratothisgroupbecausethisgroup
ishighvalue.

Forecast1thmonth50610units,2thmonth53647units,3thmonth55672,4th

month52635, 5th month 43525, 6th month 35427, 7th month 32897, 8th month
35934, 9th month 37452, 10th month 34921, 11th month 36946, 12th month
40995total51060.

The sale is different for each month that according to the sale cycle and

seasons.

Anaverageofdemandincreaseineachyearthat2thyear30%,3thyear23%,

Sup-Tar 46

4th year 6%, 5th year 12% according to the market development strategy and
situation.

Sup-Tar 47

WholesaleinSuptarBrainMaesai

Year 1
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Basic Bra
40,107.50
42,513.95
44,118.25
41,711.80
34,492.45
28,075.25
26,069.88
28,476.33
29,679.55
27,674.18
29,278.48
32,487.08
Sexy Charming Gir
4,436.00
4,702.16
4,879.60
4,613.44
3,814.96
3,105.20
2,883.40
3,149.56
3,282.64
3,060.84
3,238.28
3,593.16
Wealth Lady
1,622.50
1,719.85
1,784.75
1,687.40
1,395.35
1,135.75
1,054.63
1,151.98
1,200.65
1,119.53
1,184.43
1,314.23
Sport Bra
990.00
1,049.40
1,089.00
1,029.60
851.40
693.00
643.50
702.90
732.60
683.10
722.70
801.90
Antigravity Bra
1,117.00
1,184.02
1,228.70
1,161.68
960.62
781.90
726.05
793.07
826.58
770.73
815.41
904.77
Body Fit Bra
2,337.50
2,477.75
2,571.25
2,431.00
2,010.25
1,636.25
1,519.38
1,659.63
1,729.75
1,612.88
1,706.38
1,893.38
Total Unit
50,610.50
53,647.13
55,671.55
52,634.92
43,525.03
35,427.35
32,896.83
35,933.46
37,451.77
34,921.25
36,945.67
40,994.51
amouth
1,493,180.00 1,582,770.80 1,642,498.00 1,552,907.20 1,284,134.80 1,045,226.00
970,567.00 1,060,157.80 1,104,953.20 1,030,294.20 1,090,021.40 1,209,475.80

Year 2
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Basic Bra
52,139.75
55,268.14
57,353.73
54,225.34
44,840.19
36,497.83
33,890.84
37,019.22
38,583.42
35,976.43
38,062.02
42,233.20
5,766.80
6,112.81
6,343.48
5,997.47
4,959.45
4,036.76
3,748.42
4,094.43
4,267.43
3,979.09
4,209.76
4,671.11
Sexy Charming Gir
Wealth Lady
2,109.25
2,235.81
2,320.18
2,193.62
1,813.96
1,476.48
1,371.01
1,497.57
1,560.85
1,455.38
1,539.75
1,708.49
Sport Bra
1,287.00
1,364.22
1,415.70
1,338.48
1,106.82
900.90
836.55
913.77
952.38
888.03
939.51
1,042.47
Antigravity Bra
1,452.10
1,539.23
1,597.31
1,510.18
1,248.81
1,016.47
943.87
1,030.99
1,074.55
1,001.95
1,060.03
1,176.20
Body Fit Bra
3,038.75
3,221.08
3,342.63
3,160.30
2,613.33
2,127.13
1,975.19
2,157.51
2,248.68
2,096.74
2,218.29
2,461.39
Total Unit
65,793.65
69,741.27
72,373.02
68,425.40
56,582.54
46,055.56
42,765.87
46,713.49
48,687.30
45,397.62
48,029.36
53,292.86
amouth
1,941,134.00 2,057,602.04 2,135,247.40 2,018,779.36 1,669,375.24 1,358,793.80 1,261,737.10 1,378,205.14 1,436,439.16 1,339,382.46 1,417,027.82 1,572,318.54

Sup-Tar 48

Year 3
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Basic Bra
64,172.00
68,022.32
70,589.20
66,738.88
55,187.92
44,920.40
41,711.80
45,562.12
47,487.28
44,278.68
46,845.56
51,979.32
Sexy Charming Gir
7,097.60
7,523.46
7,807.36
7,381.50
6,103.94
4,968.32
4,613.44
5,039.30
5,252.22
4,897.34
5,181.25
5,749.06
Wealth Lady
2,596.00
2,751.76
2,855.60
2,699.84
2,232.56
1,817.20
1,687.40
1,843.16
1,921.04
1,791.24
1,895.08
2,102.76
Sport Bra
1,584.00
1,679.04
1,742.40
1,647.36
1,362.24
1,108.80
1,029.60
1,124.64
1,172.16
1,092.96
1,156.32
1,283.04
Antigravity Bra
1,787.20
1,894.43
1,965.92
1,858.69
1,536.99
1,251.04
1,161.68
1,268.91
1,322.53
1,233.17
1,304.66
1,447.63
Body Fit Bra
3,740.00
3,964.40
4,114.00
3,889.60
3,216.40
2,618.00
2,431.00
2,655.40
2,767.60
2,580.60
2,730.20
3,029.40

Total Unit
80,976.80
85,835.41
89,074.48
84,215.87
69,640.05
56,683.76
52,634.92
57,493.53
59,922.83
55,873.99
59,113.06
65,591.21

amouth
2,389,088.00 2,532,433.28 2,627,996.80 2,484,651.52 2,054,615.68 1,672,361.60 1,552,907.20 1,696,252.48 1,767,925.12 1,648,470.72 1,744,034.24 1,935,161.28

Year 4
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Description
68,182.75
72,273.72
75,001.03
70,910.06
58,637.17
47,727.93
44,318.79
48,409.75
50,455.24
47,046.10
49,773.41
55,228.03
Basic Bra
7,541.20
7,993.67
8,295.32
7,842.85
6,485.43
5,278.84
4,901.78
5,354.25
5,580.49
5,203.43
5,505.08
6,108.37
Sexy Charming Gi
2,758.25
2,923.75
3,034.08
2,868.58
2,372.10
1,930.78
1,792.86
1,958.36
2,041.11
1,903.19
2,013.52
2,234.18
Wealth Lady
1,683.00
1,783.98
1,851.30
1,750.32
1,447.38
1,178.10
1,093.95
1,194.93
1,245.42
1,161.27
1,228.59
1,363.23
Sport Bra
1,898.90
2,012.83
2,088.79
1,974.86
1,633.05
1,329.23
1,234.29
1,348.22
1,405.19
1,310.24
1,386.20
1,538.11
Antigravity Bra
Body Fit Bra
3,973.75
4,212.18
4,371.13
4,132.70
3,417.43
2,781.63
2,582.94
2,821.36
2,940.58
2,741.89
2,900.84
3,218.74
Total Unit
86,037.85
91,200.12
94,641.64
89,479.36
73,992.55
60,226.50
55,924.60
61,086.87
63,668.01
59,366.12
62,807.63
69,690.66
amouth
2,538,406.00 2,690,710.36 2,792,246.60 2,639,942.24 2,183,029.16 1,776,884.20 1,649,963.90 1,802,268.26 1,878,420.44 1,751,500.14 1,853,036.38 2,056,108.86

Sup-Tar 49

Year 5
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Basic Bra
76,204.25
80,776.51
83,824.68
79,252.42
65,535.66
53,342.98
49,532.76
54,105.02
56,391.15
52,580.93
55,629.10
61,725.44
Sexy Charming Gi
8,428.40
8,934.10
9,271.24
8,765.54
7,248.42
5,899.88
5,478.46
5,984.16
6,237.02
5,815.60
6,152.73
6,827.00
Wealth Lady
3,082.75
3,267.72
3,391.03
3,206.06
2,651.17
2,157.93
2,003.79
2,188.75
2,281.24
2,127.10
2,250.41
2,497.03

Sport Bra
1,881.00
1,993.86
2,069.10
1,956.24
1,617.66
1,316.70
1,222.65
1,335.51
1,391.94
1,297.89
1,373.13
1,523.61

Antigravity Bra
2,122.30
2,249.64
2,334.53
2,207.19
1,825.18
1,485.61
1,379.50
1,506.83
1,570.50
1,464.39
1,549.28
1,719.06

Body Fit Bra

4,441.25
4,707.73
4,885.38
4,618.90
3,819.48
3,108.88
2,886.81
3,153.29
3,286.53
3,064.46
3,242.11
3,597.41

Total Unit
96,159.95
101,929.55
105,775.95
100,006.35
82,697.56
67,311.97
62,503.97
68,273.56
71,158.36
66,350.37
70,196.76
77,889.56

amouth
2,837,042.00 3,007,264.52 3,120,746.20 2,950,523.68 2,439,856.12 1,985,929.40 1,844,077.30 2,014,299.82 2,099,411.08 1,957,558.98 2,071,040.66 2,298,004.02

RetailinSuptarBrainMaesaiChinaTown

Year 1
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Basic Bra
6,313.50
6,692.31
6,944.85
8,838.90
5,429.61
4,419.45
4,103.78
4,482.59
4,671.99
4,356.32
7,134.26
7,576.20
Sexy Charming Girl
1,573.00
1,667.38
1,730.30
2,202.20
1,352.78
1,101.10
1,022.45
1,116.83
1,164.02
1,085.37
1,777.49
1,887.60

Wealth Lady
601.00
637.06
661.10
841.40
516.86
420.70
390.65
426.71
444.74
414.69
679.13
721.20

Sport Bra
381.00
403.86
419.10
533.40
327.66
266.70
247.65
270.51
281.94
262.89
430.53
457.20

Antigravity Bra
420.50
445.73
462.55
588.70
361.63
294.35
273.33
298.56
311.17
290.15
475.17
504.60

Body Fit Bra

810.00
858.60
891.00
1,134.00
696.60
567.00
526.50
575.10
599.40
558.90
915.30
972.00

Total Unit
amouth

10,099.00
632,812.50

10,704.94
670,781.25

11,108.90
696,093.75

14,138.60
885,937.50

8,685.14
544,218.75

7,069.30
442,968.75

6,564.35
411,328.13

7,170.29
449,296.88

7,473.26
468,281.25

6,968.31
436,640.63

11,411.87
715,078.13

12,118.80
759,375.00

Sup-Tar 50

Year 2

Descri
p
ti
o
n
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

8,207.55
8,700.00
9,028.31
11,490.57
7,058.49
5,745.29
5,334.91
5,827.36
6,073.59
5,663.21
9,274.53
9,849.06
Basic Bra
2,044.90
2,167.59
2,249.39
2,862.86
1,758.61
1,431.43
1,329.19
1,451.88
1,513.23
1,410.98
2,310.74
2,453.88
Sexy Charming Girl
781.30
828.18
859.43
1,093.82
671.92
546.91
507.85
554.72
578.16
539.10
882.87
937.56
Wealth Lady
495.30
525.02
544.83
693.42
425.96
346.71
321.95
351.66
366.52
341.76
559.69
594.36
Sport Bra
546.65
579.45
601.32
765.31
470.12
382.66
355.32
388.12
404.52
377.19
617.71
655.98
Antigravity Bra
1,053.00
1,116.18
1,158.30
1,474.20
905.58
737.10
684.45
747.63
779.22
726.57
1,189.89
1,263.60
Body Fit Bra
Total Unit
13,128.70
13,916.42
14,441.57
18,380.18
11,290.68
9,190.09
8,533.66
9,321.38
9,715.24
9,058.80
14,835.43
15,754.44
amouth
567,632.81
929,601.56
987,187.50
822,656.25
872,015.63
904,921.88 1,151,718.75
707,484.38
575,859.38
534,726.56
584,085.94
608,765.63

Year 3

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

Basic Bra
10,101.60
10,707.70
11,111.76
14,142.24
8,687.38
7,071.12
6,566.04
7,172.14
7,475.18
6,970.10
11,414.81
12,121.92
Sexy Charming Girl
2,516.80
2,667.81
2,768.48
3,523.52
2,164.45
1,761.76
1,635.92
1,786.93
1,862.43
1,736.59
2,843.98
3,020.16

Wealth Lady
961.60
1,019.30
1,057.76
1,346.24
826.98
673.12
625.04
682.74
711.58
663.50
1,086.61
1,153.92

Sport Bra
609.60
646.18
670.56
853.44
524.26
426.72
396.24
432.82
451.10
420.62
688.85
731.52

Antigravity Bra
672.80
713.17
740.08
941.92
578.61
470.96
437.32
477.69
497.87
464.23
760.26
807.36

Body Fit Bra

1,296.00
1,373.76
1,425.60
1,814.40
1,114.56
907.20
842.40
920.16
959.04
894.24
1,464.48
1,555.20

Total Unit
16,158.40
17,127.90
17,774.24
22,621.76
13,896.22
11,310.88
10,502.96
11,472.46
11,957.22
11,149.30
18,258.99
19,390.08

698,625.00 1,144,125.00 1,215,000.00

amouth
1,012,500.00 1,073,250.00 1,113,750.00 1,417,500.00
870,750.00
708,750.00
658,125.00
718,875.00
749,250.00

Sup-Tar 51

Year 4
Jun
Description
Jan
Feb
Mar
Apr
May
Jul
Aug
Sep
Oct
Nov
Dec

Basic Bra
10,732.95
11,376.93
11,806.25
15,026.13
9,230.34
7,513.07
6,976.42
7,620.39
7,942.38
7,405.74
12,128.23
12,879.54

Sexy Charming Girl

2,674.10
2,834.55
2,941.51
3,743.74
2,299.73
1,871.87
1,738.17
1,898.61
1,978.83
1,845.13
3,021.73
3,208.92

Wealth Lady
1,021.70
1,083.00
1,123.87
1,430.38
878.66
715.19
664.11
725.41
756.06
704.97
1,154.52
1,226.04

Sport Bra
647.70
686.56
712.47
906.78
557.02
453.39
421.01
459.87
479.30
446.91
731.90
777.24

Antigravity Bra
714.85
757.74
786.34
1,000.79
614.77
500.40
464.65
507.54
528.99
493.25
807.78
857.82

Body Fit Bra

1,377.00
1,459.62
1,514.70
1,927.80
1,184.22
963.90
895.05
977.67
1,018.98
950.13
1,556.01
1,652.40

Total Unit
17,168.30
18,198.40
18,885.13
24,035.62
14,764.74
12,017.81
11,159.40
12,189.49
12,704.54
11,846.13
19,400.18
20,601.96

742,289.06 1,215,632.81 1,290,937.50

amouth
1,075,781.25 1,140,328.13 1,183,359.38 1,506,093.75
925,171.88
753,046.88
699,257.81
763,804.69
796,078.13

Year 5
Description
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth

Jun
Jan
Feb
Mar
Apr
May
Jul
11,995.65
12,715.39
13,195.22
16,793.91
10,316.26
8,396.96

2,988.70
1,141.90
723.90
798.95
1,539.00
19,188.10
1,202,343.75

3,168.02
1,210.41
767.33
846.89
1,631.34
20,339.39
1,274,484.38

3,287.57
1,256.09
796.29
878.85
1,692.90
21,106.91
1,322,578.13

4,184.18
1,598.66
1,013.46
1,118.53
2,154.60
26,863.34
1,683,281.25

2,570.28
982.03
622.55
687.10
1,323.54
16,501.77
1,034,015.63

2,092.09
799.33
506.73
559.27
1,077.30
13,431.67
841,640.63

Aug
7,797.17
1,942.66
742.24
470.54
519.32
1,000.35
12,472.27
781,523.44

Sep
8,516.91
2,121.98
810.75
513.97
567.25
1,092.69
13,623.55
853,664.06

Oct
8,876.78
2,211.64
845.01
535.69
591.22
1,138.86
14,199.19
889,734.38

Nov
8,277.00
2,062.20
787.91
499.49
551.28
1,061.91
13,239.79
829,617.19

13,555.08
3,377.23
1,290.35
818.01
902.81
1,739.07
21,682.55
1,358,648.44

Dec
14,394.78
3,586.44
1,370.28
868.68
958.74
1,846.80
23,025.72
1,442,812.50

Sup-Tar 52

Conclusion
Accordingtothesaleforecastingitcanconcludethattheaverageincomeofthetotal60monthwillbeapproximate2,772,374.84bahtper
monthandtheseasoningsalewillbeshownasthefollowingfigure.
AsthefigureshownabovethesharpincreaseinsalesthishappenedbecauseConsumerswillcomeouttobuyverywellduringonthe
beginningofsummer.

Sup-Tar 53

3.8Marketingexpense

Marketingencompassesthepromotion,sales,anddistributionofproductsandservices.
AccordingtotheIRS,taxdeductiblemarketingexpensesincludevarioustypesoftraditional
advertising(bothtraditionalandonline/interactive)aswellasmealsandentertainmentfor
thepurposeofpromotingyourbusinesstoclients.

From television ads to magazine spreads, direct mail postcards to email marketing,
customer service call centers to internet advertising, and promotional events and press
releases, marketing expenses vary greatly according to industry and can add up quickly,
whiletheireffectivenessisoftendifficulttomeasure.Becauseofthepotentialrewardand
cost, is important for every business owner to determine the specific marketing expenses
necessarytopromoteherbusiness.

However, there are a few marketing expenses that are absolutely necessary for the
successofanybusinessandmustbeconsideredwhenputtingtogetheramarketingbudget
forabigbusinessorsmallstore.

3.8.1Website
Itisourdigitalbusinesscard,productcatalog,customerservicerepresentative,sales
person, and information center all rolled up in one. Specific website expenses involve the
sitedesign,hosting,security,andmaintenance,aswellasthecostsforanyecommerceand
email functions necessary for your business. Hire an experienced design firm to custom
designyoursiteifourbudgetallows.Or,tryingtokeepourwebexpensestoaminimum,
simplyconsultawebhostingservicewhocanprovideyouwitheverythingyouneeddesign,
maintenance,security,email,andecommercefunctionstodevelopaprofessionalandcost
26

effectiveinternetpresence.

Hostingpackage
DiskSpace20,000Mb
DataTransfer:Unlimited
PHP,CGI,MySQL
UnlimitedEmail
5,000Bathperyear

26
http://www.hostinthai.com/hostingplans.html

Sup-Tar 54

3.8.2PublicationPrinting
Nowadays while the digital age is diminishing the importance of this expense,.
Determinewhatisnecessarytopromoteourbusinesspostcards,brochuresorcatalogsand
overestimatethiscostinourbudget.Thecostofpaperandinkfluctuate.Thecostofpaper
and ink fluctuate to make our product interact our customer. We should make our
27

PublicationPrintingtobeattractive.

Brochure
A4sizebrochureprinted4color2sides.
Description.
70grams.
Offsetprinting.
2and4colors.
ExpandedinsizeA4.
21.0x29.7cm.
The5000price4950baht
0.99bahtperpiece

3.8.3MealsandEntertainment
Anytimewetreatacurrentorpotentialclienttolunchordinnerasawayto
promoteyourbusinessrelationship,itisconsideredataxdeductiblemarketingexpenseby
theInternalRevenueService.Entertainingcustomersasawaytopromoteourbusinessis
alsotaxdeductiblesomakesureweplantoincludethisexpenseinourbudgetaswell.In
general,onlyaportionoftheseexpensescanbedeductedfromourtaxes,soconsultour
accountantortheIRSwebsitetodeterminetheamountallowablebylaw.
10,000Bathpermonth

27
http://www.weplusprint.com/brochure.html

Sup-Tar 55

Marketingexpensefor5years

year1
description
Jan

website
5000
Publication Printing
4950 -

year2

description

website
Publication
Printing

Meals and Entertainment

Total
Meals and Entertainment
Total

10000
19950

Jan
5000 4950 10500
20450

year3
description
website
Meals and Entertainment
Total

Jan
5000 15000
20000

year4
description
website
Meals and Entertainment
Total

Jan
5000 17000
22000

year5
description
website
Meals and Entertainment
Total

Jan
5000 22000
27000

Feb

Mar
-

10000
10000

10000
10000

Feb

10500
10500

15000
15000

15000
15000

Feb

15000
15000

Mar
-

17000
17000

Apr
-

17000
17000

Feb

22000
22000

22000
22000

22000
22000

Jul
-

22000
22000

17000
17000

22000
22000

22000
22000

22000
22000

15000
15000

17000
17000

17000
17000

17000
17000

Nov
-

Dec
-

22000
22000

Thistableshowsthemarketingexpensefor5years,itincludeswebsiteactivitiesandexpenseforotherallactivitiesinmarketing

Dec
-

Oct
22000
22000

15000
15000

Nov
-

Dec
-

Oct

Sep
-

10500
10500

Nov

15000
15000

17000
17000

Aug
-

10500
10500

Dec
-

Oct

Sep
-

10000
10000

Nov
-

15000
15000

Aug
-

17000
17000

Jun
-

15000
15000

Jul
-

17000
17000

May
-

15000
15000

Jun
-

17000
17000

Apr
-

15000
15000

May
-

17000
17000

Mar
-

15000
15000

10000
10000

10500
10500

Sep
-

Dec
-

Oct
-

10500
10500

Aug
-

Nov
-

10000
10000

Sep
-

10500
10500

Jul
-

Oct
-

10000
10000

Aug
-

10500
10500

Jun
-

Sep
-

10000
10000

Jul
-

10500
10500

May
-

Aug
-

10000
10000

Jun
-

10500
10500

Apr
-

Jul
-

10000
10000

May
-

10500
10500

Mar
-

Jun
-

10000
10000

Apr
-

10500
10500

Feb

May
-

10000
10000

Mar
-

22000
22000

Apr
-

22000
22000

Sup-Tar 56

Sup-Tar 57

PreoperatingAnalysis
Costsubjectbeforestarttheproject

4.1Landscape
MeaSaiMarket

MaeSaiisoneexcellentmarketattention
becauseliveneartheborderwithThailandBurma.
Sothepopulartoshopping.Therearemanyproducts
fromChina,includingSuptrabrandasmakeinChina.IftherelativepriceoflaborischeaperinThailand.
Wemakeourproductsaffordableand groupMaeSaimarket.Theleasetermis163T.Wiang,A.Pang
Sai,ChiangRai57130,LocatedonPhaholyothinRoadandthelefthandsidebeforecrossingtheborderto
Burma.

Conditionsofthelease
Costofauction100,000Baht,Becausethelocationisgreat

Topay5monthsinadvance15,000permonths
=15,000*5=75,000Baht

Thecostoffindingaplace,payofoilbillsis2,000Baht,payofPhonebillsis100
baht,
28

=2,000+100=2100

28
InformationfromMissPattraJalanelap Tel.0855220071

Sup-Tar 58

4.1.1Certificate
Certificatecostofourcompany

1. Acompany[+VAT]

12,000
Corporatenamereservationservice.
Inpreparingtheregistrationform.
InternationalAssociationwasincorporatedandregisteredCompany.
Servicefortaxpayeridentificationnumber.
SupportforVAT.
Consultingservicestotheregistrant.
Facilitiesforthedocument.

2. AlimitedPartnership[+VAT]

7,500
Corporatenamereservationservice.
Inpreparingtheregistrationform.
Theservicewasregisteredatourstore.
Servicefortaxpayeridentificationnumber.
SupportforVAT.
Consultingservicestotheregistrant.
Facilitiesforthedocument.

3. Commercialregistration

2,500
4. Trademarkregistration

2,500
5. Copyrightregistration

5,000
activitythatisrelatedtoworksthat.

6. PatentRegistration

7,500
7. ConductingtransportationBusinesses
1,500

Total(peryear)

29

38,500

29
http://www.p2accounting.com/%E0%B8%88%E0%B8%94%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A
%E0%B8%B5%E0%B8%A2%E0%B8%99.html?gclid=CMPKzaWhga0CFUZ66wodwiCpSg

Sup-Tar 59

4.1.2 DesignShopcostofSupTarBra

Sizeofabout2.0*1.8*2.20(L*W*H).
Pricesstartat55,000B.perstore. (Thepriceincludesinstallation.)
Forfurnitureandelectricalsystemsforabase.
Allinternaldisplay.
***Doesnotincludedevicessuchasstereoequipment,electriccharge.
30
Thedesignershopsabout 55,000B.

http://www.misterbooth.com/exhibition.html

30

Sup-Tar 60

4.1.3Decoratetheshopcost
RoyaltyFee,MarketingPromotionFee

RoyaltyCostforthe3%salestaxtorawmaterialssuchasfabrics,rubbersponge.

MarketingPromotioncostisthepublicsuchasadvertising,salestaxcalculation,3%
oftherawmaterialsfromthecompany.

Thedecorationandtheotherlabelscost.

Thelabel

Taxes

Thefurniture.Oneset(forcustomer)

Storagecabinetsandtwosetsof

Thepaintshop

$100each,3stickers(stickersfordecorate)

300 THB

Theshelvesoflarge3pieceprice

6,000THBto18,000perpiece.

Allthetilesandwages

AfreeapplicationforWindows

Thelampis

TheBournehookstohangitems

8500THB
10,000labelsperyear.

15,000 THB
6500THBto28,000THB

30,000THB

100,000THB

8500THB
3000 THB

Topackinthe100to50per

5,000THB

Atableusedforcalculation

20,500THB

Theglassdoors

10,000THB

Theventilation

4000THB

31
Includingcostofallitemsfordecoratingtotaling 245,800THB

31
http://www.interiorsiam.com/2008/08/16/profesionalfeeofinteriordesigner/

Sup-Tar 61

4.2Location
SuptarBraShop
InDoiwallshoppingmarket,MeaSaiChiangraiThailand

OurcompanylocatedinMaeSaiisoneexcellentmarketattentionbecauseliveneartheborder
withThailandBurmasothepopulartoshopping.TherearemanyproductsfromChina,including,Sup
trabrandasmakeinChina.IftherelativepriceoflaborischeaperinThailand.Wemakeourproducts
affordable with Mae Sai market and our office is on there. The lease term is 163 T. Wiang, A. Pang
Sai,ChiangRai57130,LocatedonPhaholyothinRoadandthelefthandsidebeforecrossingtheborderto
Burma.
OurteamplantolocateourcompanyatMaesai,ChiangRaiofThailandandoutletsinChinatownin
Maesai.MaesaiChinatownisthemostfamouswholesalemarketinThailandandtheselocationshelpto
build sales network and logistics to our customers. Maesai is also the one of most important port of
Thailand,becauseisthebordercitytoTheUnionofMyanmarandLAOsPDR,anditisneartoYunnan
province of China, there are three important Transport lines to Maesai, which Maekong river and
Chiangkonghighway.ItjustcostonedayfortransportinggoodsfromYunnanProvince.Setupcompany
at Maesai help to reduce transportation cost and time. And in the near future, the in building
KunmingBangkokrailwayandhighwaywillbecompleted,attimethesetwotransportationwaywillbe
benefittocompany.
::LocationMapofSuptarBrashop

Sup-Tar 62

4.2.1SuptarBraMainoffice.
We also have our shop and our main office on there because our product are sending from
Chinaitseasytotransportandcommunicationsproductsandalsovitalforthecontinueddeliverytime.
WeseethatthecompanyshouldbeestablishedourmainofficeIfamajorcustomerwanttogetalotof
ourproducts.Theycanmeetandtalktoeachotherwithintheofficeofthethreadbehindtheshop,our
mainofficeislocatedin23/8piyapornsoi2MaesaiChiangrai57130.

::SuptarBramainofficeandwarehouse.

::LocationmapofSuptarBramainofficeandwarehouse.

LayoutandFacility

Sup-Tar 63

LayoutandFacility

Sup-Tar 64

4.2.2Car/Tuck

Ourcompanyhas2cars
Forsales
Useinouroffice

Car
Vigo4x42.5E(forsales)
VigoStandardCab2.5
JPS

Amount

620,100
431,100

Toyota:HILUXVigoPrerunnerVNTurbo2.5EABS2009
Toyota:HILUXVigoPrerunnerVNTurbo2.5EABS2009

Toyota:Vigosmartcabforthe422.5JPS5speedmanualtransmission.

TheTaxoffourdoorcarperyear.
HILUXVigoPrerunnerVNTurbo2.5EABS2009
PayTax4,800Bathperyear
Vigosmartcabforthe422.5JPS
PayTax3,600Bathperyear

Reference
http://www.dlt.go.th/th/index.php?option=com_content&view=article&id=2997:193&catid=48
http://www.vigothailand.com/board/index.php?topic=28746.0

Sup-Tar 65

4.3InvestmentCost
4.3.1Equipments&Tools

Table4.3.1:Totalofofficeelements
No.
Description
No.Product

Price/Unit

Total

Depreciation
period/year

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

15,300
2,399
2,500
1,380
5,290
590
2,825
3,390
8,900
690
1,590
1,600
8,000
199
350
689,000

61,200
2,399
20,000
16,560
5,290
4,720
5,656
6,780
8,900
2,760
1,590
1,600
8,000
1,592
700
689,000

3
3
5
5
3
3
3
3
3
3
5
5
5
3
1
10

Table4.3.2:Totalofkitchenequipment(office)
No.
Description
No.Product

836747

Price/Unit

Total

Depreciation
period/year

1
2
3
4

4,900
3,900
5,900
790

4,900
3,900
5,900
790

5
5
5
3

2,150
1,600

2,150
1,600
19,240

3
3

computer
4
printer
1
Officetable
8
Chair
12
Fax
1
Telephone
8
Filecabinet
2
Documentfile
2
camera
1
Electricalfan
4
Computertable
1
Cabinet
1
Sofa
1
USBflashdisk
8
garbagecan
2
Vigo 4x4 2.5E (for 1
sale)
Total

Kitchensinkcabinet
Tableset
RefrigeratorToshiba
Insolated container
ofhotwater
Microwave
waterdispenser
Total

1
1
1
1

5
1
6
1

Table4.3.3:Totalofbathroomequipment
No.
Description
No.product

Price/Unit

Total

Depreciation
period/year

1
2
3

59
150
350

59
150
350

1
1
1

waterladle
pail
garbagecan

1
1
1

Sup-Tar 66

4
slipper
1
79
79
1

total

638

Table4.3.4:Totalofanteroomequipment
No.
Description
No.product
Price/Unit
Total
1
2
3
4
5
6

teatable
Sofa
TV
TVtable
garbagecan
Electrical air
conditioner
Total

1
1
1
1
1
1

5,000
13,500
14,990
1,200
350
25,900

Depreciation
period/year

5,000
13,500
14,990
1,200
350
25,900

5
5
3
5
1
3

60,940

Table4.3.5:Totalofequipmentforwarehouse
No.
Description
No.product Price/Unit

Total

Depreciation
period/year

900

90,000

479,000

479,000 10

1,250

2,500

2
4

Separation
100
panel1.5x1.5
Vigo Standard 1
Cab2.5JPS
highpower
2
Electricalfan

Total

570,250

4table4.3.6:TotalofequipmentforMaesaiChinaTownoutlet
No.
Description
No.product Price/Unit
Total Depreciation
period/year
1
stainlesssteel 500
8
4,000 3
brahanger
2
3
4
5

Model
bra
hanger
Female
dummy
Showcase
Telephone
Total

300

15

4,500

3,560

7120

14
1

4000
590

56,000 5
590
3
72,210

Sup-Tar 67

DepreciationCost
Year1
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

No.
1
2
3
4
5
6

Office equi Amount

computer

No.

1
2
3
4

61,200
printer
2,399
office table
20,000
chair
16,560
fax
5,290
telephone
4,720
Filecabine
5,656
Document
6,780
camera
8,900
Electricalf
2,760
Computert
1,590
Cabinet
1,600
Sofa
8,000
USBflashd
1,592
garbageca
700
Total
147,747

Jan

Feb

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

kitchenequAmount Jan
Kitchensin
4,900
Tableset
3,900
Refrigerato
5,900
Insolatedc
790
Microwave
2,150
waterdispe
1,600
Total
19,240
bathroomeAmount Jan
waterladle
59
pail
150
garbageca
350
slipper
79
Total
638

Mar

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Feb

82
65
98
22
36
27
321

Apr

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Mar

82
65
98
22
36
27
321
Feb

May

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Apr

82
65
98
22
36
27
321
Mar

Jun

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

May

82
65
98
22
36
27
321
Apr

Jul

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Jun

82
65
98
22
36
27
321
May

Aug
1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Jul

82
65
98
22
36
27
321
Jun

Sep

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Aug

82
65
98
22
36
27
321
Jul

Oct

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Sep

82
65
98
22
36
27
321
Aug

Nov

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Oct

82
65
98
22
36
27
321
Sep

Dec

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Nov

82
65
98
22
36
27
321
Oct

1,700
67
333
276
147
131
157
188
247
77
27
27
133
66
58
2,462

Dec

82
65
98
22
36
27
321
Nov

Total
Balance
20,400
40,800
800
1,599
4,000
16,000
3,312
13,248
1,763
3,527
1,573
3,147
1,885
3,771
2,260
4,520
2,967
5,933
920
1,840
318
1,272
320
1,280
1,600
6,400
796
796
700
0
29,549 118,198

Total

82
65
98
22
36
27
321
Dec

980
780
1,180
263
430
320
3,848
Total

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

5
13
29
7

53

53

53

53

53

53

53

53

53

53

53

53

Balance
3,920
3,120
4,720
527
1,720
1,280
15,392
Total

59
150
350
79
638

0
0
0
0
0

Sup-Tar 68

No.
1

2
3
4
5
6

No.
1
2

No.
1
2

No.
1
2
3
4

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
anteroomeamount Jan
83
83
83
83
83
83
83
83
83
83
83
83
1,000
4,000
teatable
5,000
225
225
225
225
225
225
225
225
225
225
225
225
2,700
10,800
Sofa
13,500
416
416
416
416
416
416
416
416
416
416
416
416
4,997
9,993
TV
14,990
20
20
20
20
20
20
20
20
20
20
20
20
240
960
TVtable
1,200
29
29
29
29
29
29
29
29
29
29
29
350
0
garbageca
350
29
719
719
719
719
719
719
719
719
719
719
719
719
8,633
17,267
Electricala
25,900

1,016
1,016
1,016
1,016
1,016
1,016
1,016
1,016
1,016
1,016
1,016
1,016 12,188 48,752
Total
60,940
Amount Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
Car
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
68,900 620,100
Vigo4x42 689,000
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
47,900 431,100
VigoStand 479,000
#####
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733 116,800 #####
Total

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
EquipmentAmount Jan
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
72,000
Separation 90,000
35
35
35
35
35
35
35
35
35
35
35
35
417
833
highpowe
1,250
91,250
1,521
1,521
1,521
1,521
1,521
1,521
1,521
1,521
1,521
1,521
1,521
1,521 18,250 73,000
Total

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
EquipmentAmount Jan
933
933
933
933
933
933
933
933
933
933
933
933
11,196
44,804
Showcase
56,000
67
67
67
67
67
67
67
67
67
67
67
67
800
3,200
stainlesss
4,000
75
75
75
75
75
75
75
75
75
75
75
75
900
3,600
Modelbra
4,500
119
119
119
119
119
119
119
119
119
119
119
119
1,424
5,696
Femaledum 7,120
16
16
16
16
16
16
16
16
16
16
16
16
197
393
Telephone
590
72,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210 14,517 57,693
Total

Sup-Tar 69

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

No.
1
2
3
4
5
6

Year2

Depreciation for year 2

Office equi Amount Jan

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance

1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
20,400
20,400
computer
40,800

67
67
67
67
67
67
67
67
67
67
67
67
800
800
printer
1,599
333
333
333
333
333
333
333
333
333
333
333
333
4,000
12,000
office table
16,000

chair
276
276
276
276
276
276
276
276
276
276
276
276
3,312
9,936
13,248

147
147
147
147
147
147
147
147
147
147
147
147
1,763
1,763
fax
3,527

131
131
131
131
131
131
131
131
131
131
131
131
1,573
1,573
telephone
3,147

157
157
157
157
157
157
157
157
157
157
157
157
1,885
1,885
Filecabine
3,771

188
188
188
188
188
188
188
188
188
188
188
188
2,260
2,260
Document
4,520

247
247
247
247
247
247
247
247
247
247
247
247
2,967
2,967
camera
5,933
77
77
77
77
77
77
77
77
77
77
77
77
920
920
Electricalf
1,840

27
27
27
27
27
27
27
27
27
27
27
27
318
954
Computert
1,272

27
27
27
27
27
27
27
27
27
27
27
27
320
960
Cabinet
1,280

133
133
133
133
133
133
133
133
133
133
133
133
1,600
4,800
Sofa
6,400

66
66
66
66
66
66
66
66
66
66
66
66
796
0
USBflashd
796

58
58
58
58
58
58
58
58
58
58
58
58
700
0
garbageca
700

Total
104,833
3,635
3,635
3,635
3,635
3,635
3,635
3,635
3,635
3,635
3,635
3,635
3,635
43,614
61,218

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

980
2,940
Kitchensin
3,920
82
82
82
82
82
82
82
82
82
82
82
82

780
2,340
Tableset
3,120
65
65
65
65
65
65
65
65
65
65
65
65

1,180
3,540
Refrigerato
4,720
98
98
98
98
98
98
98
98
98
98
98
98

263
263
Insolatedc
527
22
22
22
22
22
22
22
22
22
22
22
22

430
1,290
Microwave
1,720
36
36
36
36
36
36
36
36
36
36
36
36
320
960
waterdispe
1,280
27
27
27
27
27
27
27
27
27
27
27
27

Total
15,287
329
329
329
329
329
329
329
329
329
329
329
329
3,953
11,333

Sup-Tar 70

No.
1
2
3
4

No.
1
2
3
4
5
6

No.
1
2

No.
1
2

No.
1
2
3
4
5

bathroomeAmount
waterladle
pail
garbageca
slipper
Total

Jan

0
0
0
0
0

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

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
0

0
0
0
0

0
0
0
0

0
0
0
0

Total
0
0
0
0
0

0
0
0
0
0

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
anteroomeamount Jan
83
83
83
83
83
83
83
83
83
83
83
83
1,000
3,000
teatable
4,000
225
225
225
225
225
225
225
225
225
225
225
225
2,700
8,100
Sofa
10,800
416
416
416
416
416
416
416
416
416
416
416
416
4,997
4,997
TV
9,993
20
20
20
20
20
20
20
20
20
20
20
20
240
720
TVtable
960
0
0
0
0
0
0
0
0
0
0
0
0
0
0
garbageca
0
719
719
719
719
719
719
719
719
719
719
719
719
8,633
8,633
Electricala
17,267
Total
43,020
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
17,570
25,450
Amount Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
Car
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
68,900 551,200
Vigo4x42 620,100
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
47,900 383,200
VigoStand 431,100
#####
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733 116,800 934,400
Total

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
EquipmentAmount Jan
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
54,000
Separation 72,000
35
35
35
35
35
35
35
35
35
35
35
35
417
417
highpowe
833
72,833
1,535
1,535 1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535 18,417 54,417
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
EquipmentAmount Jan
933
933
933
933
933
933
933
933
933
933
933
933
11,196
33,607
Showcase
44,804
67
67
67
67
67
67
67
67
67
67
67
67
800
2,400
stainlesss
3,200
75
75
75
75
75
75
75
75
75
75
75
75
900
2,700
Modelbra
3,600
119
119
119
119
119
119
119
119
119
119
119
119
1,424
4,272
Femaledum 5,696
16
16
16
16
16
16
16
16
16
16
16
16
197
197
Telephone
393
57,693
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210 14,517 43,176
Total

Sup-Tar 71

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

No.
1
2
3
4
5
6

Year3

Depreciation for year 3

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
Office equi Amount Jan

1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
1,700
20,400
0
computer
20,400

67
67
67
67
67
67
67
67
67
67
67
67
800
0
printer
800

333
333
333
333
333
333
333
333
333
333
333
333
4,000
8,000
office table
12,000

276
276
276
276
276
276
276
276
276
276
276
276
3,312
6,624
chair
9,936

fax
147
147
147
147
147
147
147
147
147
147
147
147
1,763
0
1,763
131
131
131
131
131
131
131
131
131
131
131
131
1,573
0
telephone
1,573

157
157
157
157
157
157
157
157
157
157
157
157
1,885
0
Filecabine
1,885

188
188
188
188
188
188
188
188
188
188
188
188
2,260
0
Document
2,260

247
247
247
247
247
247
247
247
247
247
247
247
2,967
0
camera
2,967

77
77
77
77
77
77
77
77
77
77
77
77
920
0
Electricalf
920

27
27
27
27
27
27
27
27
27
27
27
27
318
636
Computert
954

27
27
27
27
27
27
27
27
27
27
27
27
320
640
Cabinet
960

133
133
133
133
133
133
133
133
133
133
133
133
1,600
3,200
Sofa
4,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
USBflashd
0

58
58
58
58
58
58
58
58
58
58
58
58
700
0
garbageca
700

Total
61,918
3,568
3,568
3,568
3,568
3,568
3,568
3,568
3,568
3,568
3,568
3,568
3,568
42,818
19,100

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

980
1,960
Kitchensin
2,940
82
82
82
82
82
82
82
82
82
82
82
82
780
1,560
Tableset
2,340
65
65
65
65
65
65
65
65
65
65
65
65

1,180
2,360
Refrigerato
3,540
98
98
98
98
98
98
98
98
98
98
98
98

263
0
Insolatedc
263
22
22
22
22
22
22
22
22
22
22
22
22

430
860
Microwave
1,290
36
36
36
36
36
36
36
36
36
36
36
36

320
640
waterdispe
960
27
27
27
27
27
27
27
27
27
27
27
27

Total
11,333
329
329
329
329
329
329
329
329
329
329
329
329
3,953
7,380

Sup-Tar 72

No.
1
2
3
4

bathroomeAmount
waterladle
pail
garbageca
slipper
Total

No.
1
2
3
4
5
6

No.
1
2

No.

1
2

No.
1
2
3
4
5

Jan

0
0
0
0
0

Feb

Mar

Apr

May

Jun

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Aug

Sep

Oct

Nov

Dec

Total

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Total
0
0
0
0
0

0
0
0
0
0

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
anteroomeamount Jan
83
83
83
83
83
83
83
83
83
83
83
83
1,000
2,000
teatable
3,000
225
225
225
225
225
225
225
225
225
225
225
225
2,700
5,400
Sofa
8,100
416
416
416
416
416
416
416
416
416
416
416
416
4,997
0
TV
4,997
20
20
20
20
20
20
20
20
20
20
20
20
240
480
TVtable
720
0
0
0
0
0
0
0
0
0
0
0
0
0
0
garbageca
0
719
719
719
719
719
719
719
719
719
719
719
719
8,633
0
Electricala
8,633
Total
25,450
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
1,464
17,570
7,880
Amount Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
Car
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
68,900 482,300
Vigo4x42 551,200
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
47,900 335,300
VigoStand 383,200
934,400
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733 116,800 817,600
Total

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
EquipmentAmount Jan
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
36,000
Separation 54,000
35
35
35
35
35
35
35
35
35
35
35
35
417
0
highpowe
417
54,417
1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535
1,535 18,417 36,000
Total

Jul
0
0
0
0

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
EquipmentAmount Jan
934
934
934
934
934
934
934
934
934
934
934
934
11,202
22,405
Showcase
33,607
67
67
67
67
67
67
67
67
67
67
67
67
800
1,600
stainlesss
2,400
75
75
75
75
75
75
75
75
75
75
75
75
900
1,800
Modelbra
2,700
119
119
119
119
119
119
119
119
119
119
119
119
1,424
2,848
Femaledum
4,272
16
16
16
16
16
16
16
16
16
16
16
16
197
0
Telephone
197
43,176
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210
1,210 14,523 28,653
Total

Sup-Tar 73

Year4
Depreciation for year 4
No.
1
2
3
4

5
6
7
8
9
10

11
12
13
14
15

No.
1
2
3

5
6

Office equi Amount

computer
printer
office table
chair
fax
telephone

Filecabine
Document
camera
Electricalf
Computert
Cabinet
Sofa
USBflashd
garbageca
Total

Jan

0
0
8,000
6,624
0
0
0
0
0
0
636
640
3,200
0
700
19,800

kitchenequAmount Jan
Kitchensin
1,960
Tableset
1,560
Refrigerato
2,360
Insolatedc
0
Microwave
860
waterdispe
640
Total
7,380

Feb

Mar

Apr

Jun

May

Aug

Sep

Oct

Nov

Dec

Total

Balance

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

0
0
4,000
3,312
0
0
0
0
0
0
318
320
1,600
0
700

0
0
4,000
3,312
0
0
0
0
0
0
318
320
1,600
0
0

854

854

854

854

854

854

854

854

854

854

854

854

10,250

9,550

Feb

82
65
98
0
36
27
308

Mar

82
65
98
0
36
27
308

Apr

82
65
98
0
36
27
308

May

82
65
98
0
36
27
308

Jun

82
65
98
0
36
27
308

Jul

82
65
98
0
36
27
308

Jul

0
0
333
276
0
0
0
0
0
0
27
27
133
0
58

Aug

82
65
98
0
36
27
308

Sep

82
65
98
0
36
27
308

Oct

82
65
98
0
36
27
308

Nov

82
65
98
0
36
27
308

Dec

82
65
98
0
36
27
308

Total

82
65
98
0
36
27
308

980
780
1,180
0
430
320

Balance
980
780
1,180
0
430
320

3,690

3,690

Sup-Tar 74

No.

1
2
3
4

No.
1

2
3
4
5

No.
1
2

No.
1
2

No.
1
2
3
4
5

bathroomeAmount
waterladle
pail
garbageca
slipper
Total

Jan

0
0
0
0
0

Jan
anteroomeamount
teatable
2,000
Sofa
5,400
TV
0
TVtable
480
garbageca
0
Electricala
0
Total
7,880

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

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
0

0
0
0
0

0
0
0
0

0
0
0
0

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

328

328

328

328

328

328

328

328

328

328

328

328

Total
0
0
0
0
0

0
0
0
0
0

Total
Blance
1,000
1,000
2,700
2,700
0
0
240
240
0
0
0
0

3,940

3,940

Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
Car
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
68,900 413,400
Vigo4x42 482,300
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
47,900 287,400
VigoStand 335,300
817,600
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733 116,800 700,800
Total

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
EquipmentAmount Jan
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
18,000
Separation 36,000

0
0
0
0
0
0
0
0
0
0
0
0
0
0
highpowe
0
36,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500 18,000 18,000
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
EquipmentAmount Jan
934
933
933
933
933
933
933
933
933
933
933
933
11,197
11,208
Showcase
22,405
67
67
67
67
67
67
67
67
67
67
67
67
800
800
stainlesss
1,600

75
75
75
75
75
75
75
75
75
75
75
75
900
900
Modelbra
1,800
119
119
119
119
119
119
119
119
119
119
119
119
1,424
1,424
Femaledum 2,848
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Telephone
0
28,653
1,194
1,193
1,193
1,193
1,193
1,193
1,193
1,193
1,193
1,193
1,193
1,193 14,321 14,332
Total

Sup-Tar 75

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

No.
1
2
3
4
5
6

Year5

Depreciation for year 5

Office equi Amount Jan

computer
0

printer
0

office
table
4,000

chair
3,312

fax
0

telephone
0

Filecabine
0

Document
0

camera
0
Electricalf
0

Computert
318

Cabinet
320

Sofa
1,600

USBflashd
0

garbageca
0

Total
9,550

kitchenequAmount Jan

Kitchensin
980

Tableset
780

Refrigerato
1,180

Insolatedc
0

Microwave
430

waterdispe
320

Total
3,690

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Balance

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
333
276
0
0
0
0
0
0
27
27
133
0
0

0
0
4,000
3,312
0
0
0
0
0
0
318
320
1,600
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

796

796

796

796

796

796

796

796

796

796

796

796

9,550

Feb

82
65
98
0
36
27
308

Mar

82
65
98
0
36
27
308

Apr

82
65
98
0
36
27
308

May

82
65
98
0
36
27
308

Jun

82
65
98
0
36
27
308

Jul

82
65
98
0
36
27
308

Aug

82
65
98
0
36
27
308

Sep

82
65
98
0
36
27
308

Oct

82
65
98
0
36
27
308

Nov

82
65
98
0
36
27
308

Dec

82
65
98
0
36
27
308

Total

82
65
98
0
36
27
308

Balance

980
780
1,180
0
430
320

0
0
0
0
0
0

3,690

Sup-Tar 76

No.
1
2
3
4

No.
1
2
3
4

No.
1

No.
1
2

No.
1
2
3
4
5

bathroomeAmount
waterladle
pail
garbageca
slipper
Total

Jan

0
0
0
0
0

anteroomeamount Jan
teatable
1,000
Sofa
2,700
TV
0
TVtable
240
garbageca
0
Electricala
0
Total
3,940

Feb

Mar

Apr

May

Jun

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Feb

Mar

Apr

May

Jul

Aug

Sep

Oct

Nov

Dec

Total

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

Jun

Jul

Aug

Sep

Oct

Nov

Dec

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

83
225
0
20
0
0

328

328

328

328

328

328

328

328

328

328

328

328

Total
0
0
0
0
0

Total
Blance
1,000
2,700
0
240
0
0

3,940

0
0
0
0
0

0
0
0
0
0
0

Amount Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
Car
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
5,742
68,900 344,500
Vigo4x42 413,400
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
3,992
47,900 239,500
VigoStand 287,400
700,800
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733
9,733 116,800 584,000
Total

Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Balance
EquipmentAmount Jan
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
0
Separation 18,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
highpowe
0
18,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500 18,000
0
Total
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Blance
EquipmentAmount Jan
934
934
934
934
934
934
934
934
934
934
934
934
11,208
0
Showcase
11,208
67
67
67
67
67
67
67
67
67
67
67
67
800
0
stainlesss
800
75
75
75
75
75
75
75
75
75
75
75
75
900
0
Modelbra
900
119
119
119
119
119
119
119
119
119
119
119
119
1,424
0
Femaledum 1,424
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Telephone
0
14,332
1,194
1,194
1,194
1,194
1,194
1,194
1,194
1,194
1,194
1,194
1,194
1,194 14,332
0
Total

Sup-Tar 77

Sup-Tar 78

OperatingCost
Accordingtoourcompanyislingeriewholesalecompany.Productspurchasedwillnot
bechangedorrefunded.(Ihavechangedfromthefactory),wehavearealstore.Mae
SaiinChiangRaiprovinceonly.Ifyouwanttobuyatthestore.
Forwholesaleprices.Thetotalpurchaseupto5dozen(60pieces)werenotselected.
Andpositivevaluestoincreaseprices.Ourproductscanbepurchasedforeachcolor.The
sizeofitsoyoucanselecttheproductsyouwanttosellitwithoutalotofstock.
Fortheretailprice.Nominimumorderorhowmany.Sendviamailorder.Thispackage
isatwotimeseries.

EMS(13days)shipping,foreachadditionalshippingprices.
Registered(37days)shippingtimefromorder.

SuptarhassegmentedthemarketareainMeaSaiandBangkoktobeasthefollowing
Size,fashion&Design,Colors,Ageandaddpersonality.Itcanshowthemarketshareofthe
32

followingsegmentintotheseseparateparts.
OurproductsarevarioustypesofBrassiere.

::SuptarBratypes.

32

http://www.nobrashop.com/index.php?lay=show&ac=article&Id=538707362

Sup-Tar 79

BasicBra
Itseverydaylook,makeyoufeelconfidenteveryday,
Emphasizesbustshapeandcleavages.
33
Makebeautyinalldaytomakeaprettyofyourstyle.

SexyCharmingGirl

Toaddyoursexylookforshowingyourshape,
inproportiontotheincrease.
34
thelownecklinewithpushupshapingcups.

WealthLady

Tomakeyourcuplookfullercomplement.
Changeablestrapsforvariednecklinesand
35

HelpingyourCuptobringyoumoreeasily.

33
http://www.thebudgetfashionista.com/archive/bestbra/
34
http://womens.tidebuy.com/WomensClothing78/
35
http://symbolicmirage.blogspot.com/2010_07_01_archive.html

Sup-Tar 80

SportBra
Brotheratyoursidetocoverthebreastscompletely.
Canreducethebounceofthechestand
theteamisalwaysinthegym.Thesportsbrasize.
Highperformancefabrics.Absorbsweatwell.
36

Comfortandsupportforphysicalactivity

AntiGravityBra

Foryouthatenjoycomfortableandstyle
that doesn't like to show. Seam free cups
37

fornoshowsupport

BodyFitBra

BraBreastLiftFirmingNanoSlimFit.
38

Comfortcupsofferanaturallook

36
http://www.millionlooks.com/swimwearandlingerie/5musthavebrasinyourwardrobe/
37
http://www.brasnunderwear.com/index.php?pageNum_product=1&case=search&ps=Body+Shaper&pslow=
21&pshigh=37&rshow=all

38
http://www.victoriassecret.com/ss/Satellite?ProductID=1265710922387&c=Page&cid=1324473486760&pag
ename=vsdWrapper

Sup-Tar 81

5.1FinishGoods
Thepriceofeachunitbrasbelowcontainthecostoftransportation,theaverage
transportationcosttounitproductistwobaht.

basic
bra catalog

SRNO braCore Price

Unit
Color
Percentage
Picture

black

white

gray
1
BBC001
16
10,000
20/15/20/15/15/15
Pink

brown

red

black

white

gray

2
BBC002
15
10,000
20/15/20/15/15/16
Pink

brown

red

black

white

gray

3
BBC003
16
10,000
20/15/20/15/15/17

Pink

brown

red

black

white

gray
4
BBC004
16
10,000
20/15/20/15/15/18

Pink

brown

red

black

white

gray
5
BBC005
17
10,000
20/15/20/15/15/19
Pink

brown

red

total

160000

150000

160000

160000

170000

Sup-Tar 82

10

BBC006

14

BBC007

15

BBC008

15

BBC009

16

BBC010

16

black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red

20/15/20/15/15/20

140000

20/15/20/15/15/21

150000

20/15/20/15/15/22

150000

20/15/20/15/15/23

160000

20/15/20/15/15/24

160000

Sup-Tar 83

11

12

13

14

15

BBC011

16

BBC012

17

BBC013

15

BBC014

14

BBC015

14

black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red

20/15/20/15/15/25

160000

20/15/20/15/15/26

170000

20/15/20/15/15/27

150000

20/15/20/15/15/28

140000

20/15/20/15/15/29

140000

Sup-Tar 84

16

17

18

19

20

BBC016

16

BBC017

14

BBC018

17

BBC019

15

BBC020

16

black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red

20/15/20/15/15/30

160000

20/15/20/15/15/31

140000

20/15/20/15/15/32

170000

20/15/20/15/15/33

150000

20/15/20/15/15/34

160000

Sup-Tar 85

21

22

23

24

25

BBC021

15

BBC022

16

BBC023

15

BBC024

15

BBC025

17

black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red

20/15/20/15/15/35

150000

20/15/20/15/15/36

160000

20/15/20/15/15/37

150000

20/15/20/15/15/38

150000

20/15/20/15/15/39

170000

Sup-Tar 86

26

27

28

29

30

BBC026

15

BBC027

15

BBC028

14

BBC029

14

BBC030

16

black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red

20/15/20/15/15/40

150000

20/15/20/15/15/41

150000

20/15/20/15/15/42

140000

20/15/20/15/15/43

140000

20/15/20/15/15/44

160000

Sup-Tar 87

31

32

33

34

35

BBC031

15

BBC032

16

BBC033

17

BBC034

17

BBC035

14

black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red
black
white
gray
10,000
Pink
brown
red

20/15/20/15/15/45

150000

20/15/20/15/15/46

160000

20/15/20/15/15/47

170000

20/15/20/15/15/48

170000

20/15/20/15/15/49

140000

Sup-Tar 88

36

37

38

39

40

41

BBC036

13

10,000

BBC037

16

10,000

BBC038

15

10,000

BBC039

16

10,000

BBC040

15

10,000

BBC041

14

10,000

total

410,000

black
white
gray
Pink
brown
red
black
white
gray
Pink
brown
red
black
white
gray
Pink
brown
red
black
white
gray
Pink
brown
red
black
white
gray
Pink
brown
red
black
white
gray
Pink
brown
red
-

20/15/20/15/15/50

130000

20/15/20/15/15/51

160000

20/15/20/15/15/52

150000

20/15/20/15/15/53

160000

20/15/20/15/15/54

150000

20/15/20/15/15/55

140000

6,300,000

Sup-Tar 89

wealth
lady

NO
SR
Bra Core

1
WL001

2
WL002

Price

Unit

40

41

WL003

40

WL004

43

WL005

41

Color

Percentage

black
brown
2,000
red
gray

30/30/15/25

black
brown
2,000
red
gray
black
brown
2,000
red
gray
black
brown
2,000
red
gray
black
brown
2,000
pink
gray

30/30/15/26

30/30/15/27

30/30/15/28

30/30/15/29

Picture

Sup-Tar 90

sport bras
SR NO Bra Core Price

Unit

SB001

38

SB002

37

SB003

39

SB004

35

SB005

37

Color
black
orange2,000 yellow
gray
white
black
pink
2,000
gray
white
black
pink
2,000
gray
white
black
pink
2,000
gray
white
black
purple
2,000
gray
white

Percentage

30/20/30/20

30/20/30/20

30/20/30/20

30/20/30/20

30/20/30/20

Picture

Sup-Tar 91

Sexy Charming Girlbras

SR NO Bra Core Price

SCG001

SCG002

SCG003

SCG004

SCG005

Unit

Color

Percentage

36

black
white
5,000
blue
Pink

25/25/25/25

35

black
white
5,000
blue
Pink

25/25/25/25

37

black
white
5,000
gray
Pink

25/25/25/25

33

black
white
5,000
brown
Pink

25/25/25/25

33

black
brown
5,000
blue
Pink

25/25/25/25

Picture

Sup-Tar 92

SCG006

SCG007

SCG008

SCG009

10

SCG010

35

black
white
5,000
blue
Pink

25/25/25/25

36

black
white
5,000
blue
Pink

25/25/25/25

34

black
white
5,000
blue
Pink

25/25/25/25

35

black
white
5,000
blue
Pink

25/25/25/25

34

black
white
5,000
red
Pink

25/25/25/25

Sup-Tar 93

Antigravity bra

Bra Core
SR NO

1 AB001

2 AB002

3 AB003

4 AB004

5 AB005

6 AB006

Price

Unit

45

46

45

46

46

45

Color
black
white
2,000
pink
gray
black
white
2,000
pink
gray
black
white
2,000
pink
gray
black
white
2,000
pink
gray
black
white
2,000
pink
gray
black
brown
2,000
red
gray

Percentage Picture

30/20/30/20

30/20/30/20

30/20/30/20

30/20/30/20

30/20/30/20

30/20/30/20

Sup-Tar 94

Body fit bras

SR NO

Bra Core Price

Unit

1 BFB001

53

2 BFB002

54

3 BFB003

54

4 BFB004

55

5 BFB005

55

6 BFB006

55

Color
black
white
4,000
pink
gray
black
beige
4,000
pink
gray
black
white
4,000
pink
gray
black
white
4,000
pink
gray
black
beige
4,000
pink
gray
black
beige
4,000
pink
gray

Percentage Picture

25/25/25/25

25/25/25/25

25/25/25/25

25/25/25/25

25/25/25/25

25/25/25/25

Sup-Tar 95

5.2Rentalfees
OurcompanyhaverenttwoshopsinChinatownDoiWallMaesaiwhichweputthetwo
storesmergedintoone,thissquareofeachshopis5meterx15meter,totalsquareis10
meterx15meter,thefeeforeachshopis35,000Bahtforonemonth,thetotalfeeforshop
is70,000Baht(2x35,000Baht).
Fortheofficeandwarehousewerentthethreedepartmentbuilding(eachbuilding
hasthreefloorswith5x10meterforeachfloors,300squaremetersforthreebuildings)at
PiyapornofMaesai,whichoneforofficeandothertwoforwarehouse.Therentalfeefor
eachbuildingis5,000Bahtforonemonth,thetotalrentalfeeforthreebuildingsis15,000
baht. We have made contract agreement to rent the building for 1 by 1 year, then
weprepayment rental free at the beginning of January 2010 for 1 year with total cost
ofrentalfeeis:
5.2.1Shops
2x35000=70,000Baht/month 12x70,000=840,000Baht/year
5.2.2Officesandwarehouse
3x5,000=15,000Baht/month 12x15,000=180,000Baht/year
TotalRentalFee:840,000+180,000=1,020,000Baht/year

::SuptarShop

::SuptarOfficesandwarehouse

Sup-Tar 96

5.3CarryingCost

Carrying cost is also the overhead of operation as shows in below table. Supstar
company carrying cost includes with warehouse rental fee, salary of warehouse keepers,
socialinsuranceforwarehousekeepers,gasolineexpenseforcarinwarehouse,andbagsfor
packaging.Thetableshowsevery60monthsof5yearscarryingcost.
Thesecondtableineachyearistheinventorydepreciation,thetablealsoshowthedata
in60monthsof5years

Sup-Tar 97

Year1

No.

No.
1
2
3

Sup-star inventory carrying cost 1

Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1 warehouserentalfee 120,000
120,000
2 warehousekeeper
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000 144,000
6,000
6,000
3 socialinsurance
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
4 Gasolineexpense
5 bags
75,000
75,000
217,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000 393,000
Total

Sup-star inventory depreciation year 1

Descriptionbasic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
rental fees 120,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
social insur
6,000
500
500
500
500
500
500
500
500
500
500
500
500
6,000
bags
75,000
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250 75,000
Total
201,000 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 201,000

Sup-Tar 98

Year2

No.

No.
1
2
3

Sup-star inventory carrying cost 2

Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1 warehouserentalfee 120,000
120,000
2 warehousekeeper
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 144,000
6,000
6,000
3 socialinsurance
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
4 Gasolineexpense
75,000
75,000
5 bags
217,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000 393,000
Total

Sup-star inventory depreciation year 2

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Descriptionbasic
rental fees 120,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
social insur
6,000
500
500
500
500
500
500
500
500
500
500
500
500
6,000
bags
75,000
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250 75,000
Total
201,000 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 201,000

Sup-Tar 99

Year3

No.

No.
1
2
3

Sup-star inventory carrying cost 3

Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
1 warehouserentalfee 120,000
120,000
2 warehousekeeper
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000 144,000
3 socialinsurance
6,000
6,000
4 Gasolineexpense
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
5 bags
75,000
75,000
217,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000 393,000
Total

Sup-star inventory depreciation year 3

Descriptionbasic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
rental fees 120,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
6,000
500
500
500
500
500
500
500
500
500
500
500
500
6,000
social insur
bags
75,000
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250 75,000
Total
201,000 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 201,000

Sup-Tar 100

Year4

No.

No.
1
2
3

12,000

4,000

Sup-star inventory carrying cost 4

Mar
Apr
May
Jun
-

Description
Jan
Feb
1 warehouserentalfee 120,000
2 warehousekeeper
12,000 12,000
3 socialinsurance
6,000
4 Gasolineexpense
4,000
4,000
5 bags
75,000
217,000 16,000
Total

12,000

12,000

4,000
16,000

4,000
16,000

16,000

Jul

Aug
-

Sep
-

Oct
-

Nov
-

Dec
-

12,000

12,000

12,000

12,000

12,000

12,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

Total
120,000
12,000 144,000
6,000
4,000 48,000
75,000
16,000 393,000

Sup-star inventory depreciation year 4

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Descriptionbasic
rental fees 120,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
6,000
500
500
500
500
500
500
500
500
500
500
500
500
6,000
social insur
bags
75,000
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250 75,000
Total
201,000 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 201,000

Sup-Tar 101

Year5

No.

Description
Jan
Feb
1 warehouserentalfee 120,000
2 warehousekeeper
12,000 12,000
6,000
3 socialinsurance
4,000
4,000
4 Gasolineexpense
75,000
5 bags
217,000 16,000
Total

No.
1
2
3

Sup-star inventory carrying cost 5

Mar
Apr
May
Jun
-

Jul

Aug
-

Sep
-

Oct
-

Nov
-

Dec
-

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

4,000
16,000

Total
120,000
12,000 144,000
6,000
4,000 48,000
75,000
16,000 393,000

Sup-star inventory depreciation year 5

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Descriptionbasic
rental fees 120,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
6,000
500
500
500
500
500
500
500
500
500
500
500
500
6,000
social insur
bags
75,000
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250
6,250 75,000
Total
201,000 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 16,750 201,000

Sup-Tar 102

Sup-Tar 103

Organization(Administrationanalysis)
OrganizationChart

CEO

Accounting
department
(1position)

General
management
department
(1position)

Warehousekeeper
(2position)

Saleandmarketing
department
(1position)

Salesman
(2position)

Salesstaff
(5position)

Sup-Tar 104

6.1EmployeesinCompany
Supstarhastotalthirteenemployeesincompanywithsevenpositions.Thecharacteristicof
eachpositionisblow:
1. CEO
OverseealldepartmentsandmakedecisiontoMajorcorporateaffairs
Characteristic
Male/Female
Servicemind/saleperson
2. AdministrationCost

6.2Employeessalary
6.2.1 CEO1person(1x25,000) 25,000Baht
6.2.1.1Accountingdepartment
a. Accountant1person(1x15,000) 15,000Baht
6.2.1.2 Generalmanagementdepartment
b. Generalmanager1person(1x15,000) 15,000Baht
c. Warehousekeeper1person (2x6,000) 12,000Baht
6.2.1.3Salesandmarketingdepartment
d. Salesmanager1person (1x15,000) 15,000Baht
e. Salesman2person (1x8,000) 16,000Baht
f. Salesstaff5person (5x6,000) 30,000Baht
Totalsalary/month

113,000

SupstarGive0.01%commissionoftotalsaleforsaleperson,whichisnotinclude
thesalary

Sup-Tar 105

6.3Electricityexpense
22meterspressureinthenormalrate
Office
Estimateuseofelectricity550unitx2.9780=1637.90baht
Add.Serviceexpense=40.90baht
Add.Tax7%=(1637.90+40.90)x7%=117.52
TotalElectricityexpense/month=1796.32baht
Warehouse
Estimateuseofelectricity350unitx2.7781=972.335baht
Add.Serviceexpense=40.90baht
Add.Tax7%=(972.335+40.90)x7%=70.93
TotalElectricityexpense/month=1084.17baht
Shop
Estimateuseofelectricity550unitx2.9780=1637.90baht
Add.Serviceexpense=40.90baht
Add.Tax7%=(1637.90+40.90)x7%=117.52
TotalElectricityexpense/month=1796.32baht
39

Totalelectricityexpensepermonth=4676.81baht

6.4 Waterexpense/Month
1000liter=1 Eters
Office
Forecastuse20cu.m/monthx7baht=140baht
Totalwaterexpense/month=140baht
Warehouse
Forecastuse28cu.m/monthx7baht=196baht
Totalwaterexpense/month=196baht
Shop
Forecastuse15cu.m/monthx7baht=105baht
Totalwaterexpense/month=105baht

39
http://www.eppo.go.th/power/pwRateMEA.htm

Sup-Tar 106

Totalwaterexpensepermonth=441baht

6.5 TOTinternetandtelephoneexpense/month
DoubleBonus(6M/512Kbps)
Internetexpense

590baht/month
Telephoneexpense

500baht/month
*Remark(2baht/Minutes)andfree590bahtforcallwithinThailand
Maintenancecosts

200baht/month
Fax

200baht/month*(2baht/time)
Total

40

1,490baht/month

Table6.5.1 TOTPackage

6.6CarInsurance

Sustarcompanypurchasesfirstclasscarinsuranceforbothofcarsincompanyyear
byyear.

FirstClassCarInsurancebySiamCommercialBank

40
http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=82&Itemid=58&lang=en

Sup-Tar 107

http://www.scb.co.th/en/personalbanking/insurance/nonlifeinsurance

Perfectprotectiontoputyouateasethroughouteverydrive,withclaims
investigatorsreachingaccidentsceneswithin20minutesandguaranteedrepairs.
Charge10,000bahtperyear

SupstarCompanyhastwocarsandfortheinsuranceexpenseis:
Insuranceexpense2x10,000=20,000baht/year

6.7SocialinsuranceHealthInsurance
'RakSuk'HealthProtection

Relieveyourconcernsovermedicalbills.Nocheckuprequired.Applicableforboth
outpatientandinpatienttreatment.Coverageforupto365days.
Charge3000bahtperpersonforoneyear

SupstarCompanyprovidehealthinsurancetoeverystaffwith13persons
41

Insuranceexpense13x3,000=39,000baht/year

6.8 Employeemotivation
SuptarCompanyprovides Annualbonustoeveryemployeeatendofyearthataccording

totheperformanceofeachemployeeandAnnualsalesofcompany.Andcompanyinvites
everystafftoenjoyannualbanquetatendofyear.Theannualbonusandannualbanquet
areforCondolencestothecompanystaffofayearefforts,andformotivatingcompanystaff
to be work harder in next year. (Annual bonus does not contain in sale percent of sales
department)

41

http://www.scb.co.th/en/personalbanking/insurance/nonlifeinsurance

Sup-Tar 108

6.8.1 Expectedbonus
*CEO

1x25,000
25,000baht
*Accountingdepartmentmanager 1x20,000
20,000baht
*Generaldepartment
Managementmanager

1x20,000
20,000baht
*Salesandmarketing
departmentmanager

1x20,000
20,000baht
*Salesman

2x12,000
24,000baht
*Salesstaff

5x6,000

30,000baht
*Warehousekeeper

2x5,000

10,000baht
Totalexpense

145,000baht

6.8.2 Theannualbanquettoemployees
SupstarCompanyhastotalemployeespersons,thustwotablebanquetsare
prepared.Onebanquetcost5,000baht.
Banquetexpense2x5,000 10,000baht
Totalexpenseonmotivation
145,000+10,000 =155,000baht

6.9 Staffsshirt
Supstarcompanyprovidesstaffsshirttoeverystaffs6shirtsforoneyear
Thecostofoneshirtis150baht.AndSuptarcompanywith13employees
Therefore,totalannualexpenseonstaffsshirtis:
13x6x150=11,700baht
::SuptarBraStaffsshirt

Sup-Tar 109

Sup-Tar 110

6.10Administrationcost2011for5years
Year1

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Sup-star administration expense year 1

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 1,212,000
900,000
900,000
9,740
9,740
4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81
56,146
electricityexpense
water expense
441
441
441
441
441
441
441
441
441
441
441
441
5,292
internet and tele
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
17,880
car insurance
20,000
20,000
social insurance
33,000
33,000
motivation expense
155,000
155,000
staff's shirt
11,700
11,700
drinking water
540
540
540
540
540
540
540
540
540
540
540
540
6,480
depreciation
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
195,792
gasoline expense
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
hotel
75,000
75,000
5,000
5,000
Meals
5,000
5,000
BusandTaxi
1,000
1,000
ChinamobileSIM
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Gasolineexpense
1,192,906 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 287,466 1,212,000
Total

Description
employee salary
rental fees
stationery expense

Sup-Tar 111

Year2

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Description
employee salary
rental fees
stationery expense

electricityexpense
water expense
internet and tele
car insurance
social insurance
motivation expense
staff's shirt
drinking water
depreciation
gasoline expense
hotel

Meals
BusandTaxi
ChinamobileSIM
Gasolineexpense
Total

Sup-star administration expense year 2

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
900,000
9,740
4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81
441
441
441
441
441
441
441
441
441
441
441
441
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
20,000
33,000
155,000
11,700
540
540
540
540
540
540
540
540
540
540
540
540
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
75,000
5,000
5,000
1,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
1,192,906
132,466
132,466
132,466
132,466
132,466
132,466
132,466
132,466
132,466
132,466
287,466

T otal
1,212,000
900,000
9,740
56,145.72
5292
17,880
20,000
33,000
155,000
11,700
6,480
195,792
48,000
75,000
5,000
5,000
1,000
48,000
2,880,030

Sup-Tar 112

Year3

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Description
employee salary
rental fees
stationery expense

electricityexpense
water expense
internet and tele
car insurance
social insurance
motivation expense
staff's shirt
drinking water
depreciation
gasoline expense
hotel

Meals
BusandTaxi
ChinamobileSIM
Gasolineexpense
Total

Sup-star administration expense year 3

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
T otal
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000
101,000 1,212,000
900,000
900,000
9,740
9,740
4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 56,145.72
441
441
441
441
441
441
441
441
441
441
441
441
5292
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
17,880
20,000
20,000
33,000
33,000
155,000
155,000
11,700
11,700
540
540
540
540
540
540
540
540
540
540
540
540
6,480
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
195,792
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
75,000
75,000
5,000
5,000
5,000
5,000
1,000
1,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
1,192,906
132,466
132,466
132,466
132,466
132,466
132,466
132,466
132,466
132,466
132,466
287,466 2,880,030

Sup-Tar 113

Year4

No.
1
2
3
4
5
6
7
8
9
10
11

12
13

14
15
16

17
18

Sup-star administration expense year 4

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 1,212,000
900,000
900,000
9,740
9,740
4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 56,145.72
electricityexpense
water expense
441
441
441
441
441
441
441
441
441
441
441
441
5292
internet and tele
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
17,880
car insurance
20,000
20,000
social insurance
33,000
33,000
motivation expense
155,000
155,000
staff's shirt
11,700
11,700
drinking water
540
540
540
540
540
540
540
540
540
540
540
540
6,480
depreciation
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316 195,792
gasoline expense
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
hotel
75,000
75,000
5,000
5,000
Meals
5,000
5,000
BusandTaxi
1,000
1,000
ChinamobileSIM
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
Gasolineexpense
1,192,906 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 287,466 2,880,030
Total

Description
employee salary
rental fees
stationery expense

Sup-Tar 114

Year5

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Sup-star administration expense year 5

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000 101,000
900,000
9,740
4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81 4,678.81
electricityexpense
water expense
441
441
441
441
441
441
441
441
441
441
441
441
internet and tele
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
1,490
car insurance
20,000
social insurance
33,000
motivation expense
155,000
staff's shirt
11,700
drinking water
540
540
540
540
540
540
540
540
540
540
540
540
depreciation
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
16,316
gasoline expense
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
hotel
75,000
5,000
Meals
5,000
BusandTaxi
1,000
ChinamobileSIM
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
Gasolineexpense
1,192,906 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 132,466 287,466
Total

Description
employee salary
rental fees
stationery expense

Total
1,212,000
900,000
9,740
56,145.72
5292
17,880
20,000
33,000
155,000
11,700
6,480
195,792
48,000
75,000
5,000
5,000
1,000
48,000
2,880,030

Thetableshowtheadministrationcostinemployeesalary,rentalfeesofSupstarshop&offices,stationaryexpenseineverydepartment,
electricity,water,internet&telephone,carinsurance,socialinsuranceforemployees,motivationexpense,staffsshirt,drinkingwaterforevery
departments, depreciation for investment equipment, gasoline for offices car and other ordering expense (hotel, meals, bus&taxi, china
mobileSim),thetotaladministrationcostis2,880,030baht,andotherfiveyearsadministrationcostisbelow.

Sup-Tar 115

6.11Depreciationtoadministrationcostfor60months
Year1

No.
1
2
3
4
5

Sup-star administration depreciation year 1

Descriptionbasic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
rental fees 900,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 900,000
stationery
9,740
882
882
882
882
882
882
882
882
882
882
882
882 10,584
car insuran 20,000
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667 20,004
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750 33,000
social insur 33,000
975
975
975
975
975
975
975
975
975
975
975
975 11,700
staff's shirt 11,700
Total
974,440 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 975,288

Year2

No.
1
2

3
4

Sup-star administration depreciation year 2

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Descriptionbasic
rental fees 900,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 900,000
9,740
882
882
882
882
882
882
882
882
882
882
882
882 10,584
stationery
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667 20,004
car insuran 20,000
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750 33,000
social insur 33,000
975
975
975
975
975
975
975
975
975
975
975
975 11,700
staff's shirt 11,700
Total
974,440 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 975,288

Sup-Tar 116

Year3

No.
1
2

3
4
5

Sup-star administration depreciation year 3

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Descriptionbasic
rental fees 900,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 900,000
stationery
9,740
882
882
882
882
882
882
882
882
882
882
882
882 10,584
car insuran 20,000
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667 20,004
social insur 33,000
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750 33,000
975
975
975
975
975
975
975
975
975
975
975
975 11,700
staff's shirt 11,700
Total
974,440 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 975,288

Year4

No.
1
2

3
4
5

Sup-star administration depreciation year 4

Descriptionbasic
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
rental fees 900,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 900,000
stationery
9,740
882
882
882
882
882
882
882
882
882
882
882
882 10,584
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667 20,004
car insuran 20,000
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750 33,000
social insur 33,000
975
975
975
975
975
975
975
975
975
975
975
975 11,700
staff's shirt 11,700
Total
974,440 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 975,288

Sup-Tar 117

Year5

No.
1
2
3
4
5

Sup-star administration depreciation year 5

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Descriptionbasic
rental fees 900,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 900,000
9,740
882
882
882
882
882
882
882
882
882
882
882
882 10,584
stationery
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667
1,667 20,004
car insuran 20,000
social insur 33,000
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750
2,750 33,000
975
975
975
975
975
975
975
975
975
975
975
975 11,700
staff's shirt 11,700
Total
974,440 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 81,274 975,288

Tablesbelowshowthedepreciationofadministrationcostineachmonthfor5years.Asitems:rentalfees,stationery,carinsurance,social
insuranceforemployeesandstaffsshirt.

Sup-Tar 118

6.12ProcurementandOrders
Supstar makes a largenumberofprocurement of new goods one time for one year, this
procurement will be occurred at Jan of each year, and other supplementary procurement of
goodsoccuratthetimewhichexistingordersfromourcustomerandthehotproductshas
soldout.
Forannualprocurementofnewgoods,whichSupstarcompanyhas dispatchedprocurement
teamtodealwithmanufacturesinGongdongprovinceofChinafor5days.
Thecostofprocurementhasasbelow:
TwopersonwithCEOandsalemanager
RoundtripAirtickets

2x20,280

40,560baht

Hotel

5x1,500

75,000baht

Meals

2x5x500

5,000baht

5x1000

5,000baht

ChinamobileSIM

2x500

1,000baht

Totalexpense

126,560baht

BusandTaxi

Operationcostindailytransaction
*Gasolinefortwocarsincompanyandwarehouse

1,000bahtforonecar/week

*Abucketofwaterforoffice,warehouseandshopfortwodays,onebucketofwatercost12baht
Gasolineexpense

Drinkingwater

3x15x12

2x4x1,000

8,000baht/month

540baht/month

Sup-Tar 119

6.12.1ProductsdeliveryfrommanufacturetoSupstar

AllproductsaredeliveredtoSupstarfourtimes,everythreeforonetimetodelivery.Thisis
becauseofprocessingtimeneedformanufacturestoallproductsareproduced.Andthisis
alsobenefittoupdateproductforselling,andgivefreshtocustomers.

6.12.2Transportation

Supstar Company deliversproducts from China to Thailand by land route, which help to
reducethetimeoftransportation.Theaveragecostoflandroutetransportationtoproduct
isoneunite2baht.(Thiscostwasaddedoncostofproductsthatshowabove)

Sup-Tar 120

Sup-Tar 121

5.1Profitandlossstatement

Year 1
January
Revenue
Sales:
Wholesale in Maesai
Retail in Maesai China Town
Net Sales
Cost of Goods Sold:
Gross Profit
Expenses
Operating expense:
warehouse rental fee
warehouse keeper
social insurance
Gasoline expense
bags
Total
Marketing expense:
Administrative expense:
employee salary
rental fees
stationery expense
electricity expense
water expense
internet and tele
car insurance
social insurance
motivation expense
staff's shirt
drinking water
depreciation
gasoline expense
hotel
Meals
Bus and Taxi
Total Administrative Expenses
Total Operating Expenses
Interest Income (Expense)
EBIT
Interest
EBT
Income Tax Expense (30%)

Net Income
Retain Earning at beginning
Retain Earning at ending

February

March

April

May

June

July

August

September

October

November

December

YTD

1,493,180
632,813
2,125,993
1,305,547
820,446

1,582,771
670,781
2,253,552
1,383,879
869,673

120,000 12,000
6,000 4,000
75,000 217,000
19,950
101,000
900,000
9,740
4,679
441
1,490
20,000
33,000

1,642,498
696,094
2,338,592
1,436,101
902,490

12,000

12,000

4,000

4,000

16,000
10,000

4,000

4,679
441
1,490

101,000
-

4,679
441
1,490

4,679
441
1,490

101,000
-

4,679
441
1,490

1,212,000

4,679
441
1,490

4,679
441
1,490

56,146
5,292
17,880

155,000

155,000

540
17,988
4,000
-

130,138
156,138

130,138
156,138

130,138
156,138

130,138
156,138

130,138
156,138

130,138
156,138

285,138
311,138

606,083
250,000
856,083
-

713,535
248,791
464,743
139,423

746,352
247,573
498,780
149,634

833,603
246,344
587,259
176,178

549,445
245,105
304,341
91,302

418,174
243,855
174,319
52,296

377,152
242,595
134,556
40,367

426,379
241,325
185,053
55,516

450,992
240,044
210,948
63,284

409,970
238,753
171,217
51,365

594,429
237,450
356,978
107,094

501,273
236,137
265,136
79,541

856,083
856,083 856,083 -

325,320
856,083 530,762 -

349,146
530,762 181,616

411,081
181,616
229,465

213,039
229,465
442,503

122,023
442,503
564,527

94,189
564,527
658,716

129,537
658,716
788,253

147,663
788,253
935,917

119,852
935,917
1,055,769

249,885
1,055,769
1,305,654

185,595
1,305,654
1,491,249

1,748,074
3,556,260
5,903,592

540
17,988
4,000
-

101,000
-

130,138
156,138

540
17,988
4,000
-

16,000
10,000

101,000
-

4,000
-

130,138
156,138

540
17,988
4,000
-

4,000
-

16,000
10,000

16,000
10,000

12,000
-

130,138
156,138

540
17,988
4,000
-

16,000
10,000

101,000
-

4,000

15,066,186
7,112,813
22,178,999
13,464,731
8,714,267
120,000
144,000
6,000
48,000
75,000
393,000
129,950

12,000

1,209,476
759,375
1,968,851
1,156,440
812,411

130,138
156,138

540
17,988
4,000
-

4,000

16,000
10,000

12,000

1,090,021
715,078
1,805,100
1,054,533
750,567

6,480
215,859
48,000
75,000
5,000
5,000
2,776,097
3,299,047
5,415,220
2,917,972
2,497,248
749,175

540
17,988
4,000
-

4,000

101,000
-

12,000

16,000
10,000

4,679
441
1,490

1,030,294
436,641
1,466,935
900,827
566,108

11,700 540
17,989
4,000
75,000
5,000 5,000 1,189,578
1,426,528

540
17,988
4,000
-

4,000

101,000

1,104,953
468,281
1,573,234
966,104
607,130

12,000
-

16,000
10,000

4,679
441
1,490

1,060,158
449,297
1,509,455
926,938
582,517

12,000

4,000

101,000
-

4,679
441
1,490

16,000
10,000

101,000

970,567
411,328
1,381,895
848,605
533,290

12,000
-

16,000
10,000

4,679
441
1,490

1,045,226
442,969
1,488,195
913,883
574,312

12,000

4,000

101,000
-

4,679
441
1,490

16,000
10,000

101,000

1,284,135
544,219
1,828,354
1,122,770
705,583

12,000
-

1,552,907
885,938
2,438,845
1,449,104
989,741

540
17,988
4,000
-

540
17,988
4,000
-

540
17,988
4,000
-

Sup-Tar 122

Year2

January

February

March

April

May

June

July

August

September

October

November

December

YTD

Revenue
Sales:
Wholesale in Maesai
Retail in Maesai China Town
Net Sales
Cost of Goods Sold:
Gross Profit
Expenses
Operating expense:
warehouse rental fee
warehouse keeper
social insurance
Gasoline expense
bags
Total
Marketing expense:
Administrative expense:
employee salary
rental fees
stationery expense
electricity expense
water expense
internet and tele
car insurance
social insurance
motivation expense
staff's shirt
drinking water
depreciation
gasoline expense
hotel
Meals
Bus and Taxi
Total Administrative Expenses
Total Operating Expenses
Interest Income (Expense)
EBIT
Interest
EBT
Income Tax Expense (30%)

1,941,134
822,656
2,763,790
1,697,211
1,066,580

2,057,602
872,016
2,929,618
1,799,043
1,130,574

120,000 12,000
6,000 4,000
75,000 217,000
20,450
101,000
900,000
9,740
4,679
441
1,490
20,000
33,000

2,135,247
904,922
3,040,169
1,866,932
1,173,238

12,000

2,018,779
1,151,719
3,170,498
1,883,835
1,286,663

12,000

4,000
16,000
10,500

12,000
-

4,000
-

16,000
10,500

4,000
-

16,000
10,500

130,114
156,614

130,114
156,614

130,114
156,614

130,114
156,614

130,114
156,614

130,114
156,614

130,114
156,614

130,114
156,614

130,114
156,614

130,114
156,614

285,114
311,614

360,425
281,775
642,200
-

973,960
280,643
693,318
207,995

1,016,624
279,499
737,125
221,137

1,130,049
278,343
851,706
255,512

760,644
277,176
483,468
145,040

589,992
275,998
313,994
94,198

536,663
274,807
261,855
78,557

600,657
273,605
327,052
98,116

632,655
272,391
360,264
108,079

579,326
271,164
308,162
92,448

819,123
269,926
549,197
164,759

744,521
268,675
475,846
142,754

4,854,979
3,304,002
4,719,786
1,608,596
3,246,383

4,679
441
1,490

4,679
441
1,490

540
17,964
4,000
-

4,679
441
1,490

540
17,964
4,000
-

4,679
441
1,490

540
17,964
4,000
-

4,679
441
1,490

540
17,964
4,000
-

4,679
441
1,490

540
17,964
4,000
-

4,679
441
1,490

540
17,964
4,000
-

4,679
441
1,490

540
17,964
4,000
-

4,679
441
1,490

540
17,964
4,000
-

101,000
4,679
441
1,490
-

540
17,964
4,000
-

101,000

120,000
144,000
6,000
48,000
75,000
393,000
135,950

11,700 540
17,965
4,000
75,000
5,000 5,000 1,189,554
1,427,004

101,000

16,000
10,500

19,586,042
9,246,656
28,832,698
17,504,151
11,328,547

1,212,000
900,000
9,740
56,146
5,292
17,880
20,000
33,000
155,000
11,700
6,480
215,571
48,000
75,000
5,000
5,000
2,775,809
6,473,568

101,000

1,572,319
987,188
2,559,506
1,503,371
1,056,135

12,000

4,000

16,000
10,500

101,000

1,417,028
929,602
2,346,629
1,370,893
975,737

12,000

4,000

16,000
10,500

101,000

1,339,382
567,633
1,907,015
1,171,075
735,940

12,000

4,000

16,000
10,500

101,000

1,436,439
608,766
2,045,205
1,255,936
789,269

12,000

4,000

16,000
10,500

101,000

1,378,205
584,086
1,962,291
1,205,020
757,272

12,000

4,000

16,000
10,500

101,000

1,261,737
534,727
1,796,464
1,103,187
693,277

12,000

4,000

16,000
10,500

101,000

1,358,794
575,859
1,934,653
1,188,047
746,606

12,000

4,000

16,000
10,500

101,000

12,000

4,000
-

1,669,375
707,484
2,376,860
1,459,601
917,259

4,679
441
1,490
155,000
-

540
17,964
4,000
-

540
17,964
4,000
-

Net Income
Retain Earning at beginning

642,200
642,200 -

485,322
642,200 -

515,987
156,878

596,194
359,110

338,428
955,304

219,796
1,293,731

183,299
1,513,527

228,937
1,696,826

252,185
1,925,762

215,713
2,177,947

384,438
2,393,660

333,092
2,778,098

Retain Earning at ending

642,200 -

156,878

359,110

955,304

1,293,731

1,513,527

1,696,826

1,925,762

2,177,947

2,393,660

2,778,098

3,111,190

13,652,687
17,406,077

Sup-Tar 123

Year3

January

February

March

April

May

June

July

August

September

October

November

December

YTD

Revenue
Sales:
Wholesale in Maesai
Retail in Maesai China Town
Net Sales
Cost of Goods Sold:
Gross Profit
Expenses
Operating expense:
warehouse rental fee
warehouse keeper
social insurance
Gasoline expense
bags
Total
Marketing expense:
Administrative expense:
employee salary
rental fees
stationery expense
electricity expense
water expense
internet and tele
car insurance
social insurance
motivation expense
staff's shirt
drinking water
depreciation
gasoline expense
hotel
Meals
Bus and Taxi
Total Administrative Expenses
Total Operating Expenses
Interest Income (Expense)
EBIT
Interest
EBT
Income Tax Expense (30%)

2,389,088
1,012,500
3,401,588
2,088,875
1,312,713

2,532,433
1,073,250
3,605,683
2,214,207
1,391,476

120,000 12,000
6,000 4,000
75,000 217,000
20,000
101,000
900,000
9,740
4,679
441
1,490
20,000
33,000

2,627,997
1,113,750
3,741,747
2,297,762
1,443,985

12,000

2,484,652
1,417,500
3,902,152
2,318,566
1,583,585

12,000

4,000
16,000
15,000

12,000
-

4,000
-

16,000
15,000

4,000
-

16,000
15,000

130,048
161,048

130,048
161,048

130,048
161,048

130,048
161,048

130,048
161,048

130,048
161,048

130,048
161,048

130,048
161,048

130,048
161,048

285,048
316,048

113,775
334,264
448,038
134,412

1,230,428
333,504
896,924
269,077

1,282,937
332,735
950,202
285,061

1,422,537
331,956
1,090,581
327,174

967,885
331,167
636,718
191,015

757,851
330,369
427,482
128,245

692,215
329,561
362,655
108,796

770,978
328,742
442,236
132,671

810,360
327,914
482,446
144,734

744,724
327,075
417,649
125,295

1,039,858
326,225
713,633
214,090

983,810
325,365
658,445
197,533

7,421,789
3,958,876
6,630,932
1,989,280

Net Income
Retain Earning at beginning

20,637
3,111,190

961,351
3,131,827

997,876
4,093,178

1,095,363
5,091,054

776,870
6,186,416

629,607
6,963,286

583,419
7,592,893

638,307
8,176,312

665,626
8,814,619

619,429
9,480,245

825,768
10,099,675

786,276
10,925,443

5,432,510

Retain Earning at ending

3,131,827

4,093,178

5,091,054

6,186,416

6,963,286

7,592,893

8,176,312

8,814,619

9,480,245

10,099,675

10,925,443

11,711,719

4,679
441
1,490

4,679
441
1,490

540
17,898
4,000
-

4,679
441
1,490

540
17,898
4,000
-

4,679
441
1,490

540
17,898
4,000
-

4,679
441
1,490

540
17,898
4,000
-

4,679
441
1,490

540
17,898
4,000
-

4,679
441
1,490

540
17,898
4,000
-

4,679
441
1,490

540
17,898
4,000
-

4,679
441
1,490

540
17,898
4,000
-

101,000
4,679
441
1,490
-

540
17,898
4,000
-

101,000

120,000
144,000
6,000
48,000
75,000
393,000
185,000

130,048
161,048

11,700 540
17,898
4,000
75,000
5,000 5,000 1,189,488
1,426,488

101,000

16,000
15,000

24,105,898
11,380,500
35,486,398
21,543,570
13,942,828

1,212,000
900,000
9,740
56,146
5,292
17,880
20,000
33,000
155,000
11,700
6,480
214,781
48,000
75,000
5,000
5,000
2,775,019
6,521,038

101,000

1,935,161
1,215,000
3,150,161
1,850,303
1,299,858

12,000

4,000

16,000
15,000

101,000

1,744,034
1,144,125
2,888,159
1,687,253
1,200,907

12,000

4,000

16,000
15,000

101,000

1,648,471
698,625
2,347,096
1,441,323
905,772

12,000

4,000

16,000
15,000

101,000

1,767,925
749,250
2,517,175
1,545,767
971,408

12,000

4,000

16,000
15,000

101,000

1,696,252
718,875
2,415,127
1,483,101
932,027

12,000

4,000

16,000
15,000

101,000

1,552,907
658,125
2,211,032
1,357,768
853,264

12,000

4,000

16,000
15,000

101,000

1,672,362
708,750
2,381,112
1,462,212
918,899

12,000

4,000

16,000
15,000

101,000

12,000

4,000
-

2,054,616
870,750
2,925,366
1,796,432
1,128,934

4,679
441
1,490
155,000
-

540
17,898
4,000
-

540
17,898
4,000
-

83,666,139
92,266,668

Sup-Tar 124

Year4

January

February

March

April

May

June

July

August

September

October

November

December

YTD

Revenue
Revenue
Sales:
Wholesale in Maesai
Retail in Maesai China Town
Net Sales
Cost of Goods Sold:
Gross Profit
Expenses
Operating expense:
warehouse rental fee
warehouse keeper
spcial insurance
Gasoline expense
bags
Total
Marketing expense:
Administrative expense:
employee salary
rental fees
stationery expense
electricity expense
water expense
internet and tele
car insurance
social insurance
motivation expense
staff's shirt
drinking water
depreciation
gasoline expense
hotel
Meals
Bus and Taxi
Total administrative cost
Total Operating Expenses
Interest Income (Expense)
EBIT
Interest
EBT
Income Tax Expense (30%)

2,538,406
1,075,781
3,614,187
2,219,429
1,394,758

2,690,710
1,140,328
3,831,038
2,352,595
1,478,443

120,000 12,000
6,000 4,000
75,000 217,000
22,000
101,000
900,000
9,740
4,679
441
1,490
20,000
33,000

2,792,247
1,183,359
3,975,606
2,441,372
1,534,234

12,000

12,000

4,000
16,000
17,000

11,700 540
13,976
4,000
75,000
5,000 5,000 1,180,565
1,419,565

126,125
159,125

24,807
205,513
230,320 69,096 -

1,319,319
4,230,001
2,910,683 873,205 -

540
13,975
4,000
-

540
13,975
4,000
-

540
13,975
4,000
-

540
13,975
4,000
-

540
13,975
4,000
-

540
13,975
4,000
-

540
13,975
4,000
-

16,000
17,000

101,000

101,000
-

4,679
441
1,490
-

540
13,975
4,000
-

4,000
-

4,679
441
1,490

540
13,975
4,000
-

16,000
17,000

101,000

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

2,056,109
1,290,938
3,347,046
1,965,947
1,381,099

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

1,853,036
1,215,633
3,068,669
1,792,706
1,275,963

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

1,751,500
742,289
2,493,789
1,531,406
962,383

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

1,878,420
796,078
2,674,499
1,642,378
1,032,121

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

1,802,268
763,805
2,566,073
1,575,795
990,278

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

1,649,964
699,258
2,349,222
1,442,629
906,593

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

1,776,884
753,047
2,529,931
1,553,600
976,331

12,000

4,000
-

4,679
441
1,490

16,000
17,000

101,000

2,183,029
925,172
3,108,201
1,908,709
1,199,492

12,000

4,000
-

2,639,942
1,506,094
4,146,036
2,463,477
1,682,559

4,679
441
1,490
155,000
-

540
13,975
4,000
-

540
13,975
4,000
-

126,125
159,125

126,125
159,125

126,125
159,125

126,125
159,125

126,125
159,125

126,125
159,125

126,125
159,125

126,125
159,125

126,125
159,125

1,375,109
10,386,363
9,011,254
2,703,376

1,523,434
1,523,434
457,030

1,040,367
1,040,367
312,110

817,206
817,206
245,162

747,468
747,468
224,240

831,153
831,153
249,346

872,996
872,996
261,899

803,258
803,258
240,977

1,116,838
1,116,838
335,052

281,125
314,125
1,066,974
1,066,974
320,092 -

Net Income
Retain Earning at beginning

44,289
11,711,719

2,192,523
11,756,008

4,078,485
13,948,531

1,066,404
18,027,017

728,257
19,093,421

572,044
19,821,678

523,228
20,393,722

581,807
20,916,949

611,097
21,498,757

562,281
22,109,854

781,787
22,672,135

746,882
23,453,922

Retain Earning at ending

11,756,008

13,948,531

18,027,017

19,093,421

19,821,678

20,393,722

20,916,949

21,498,757

22,109,854

22,672,135

23,453,922

24,200,804

25,612,517
25,612,517
51,225,033
22,890,043
14,814,254

120,000
144,000
6,000
48,000
75,000
393,000
209,000
1,212,000
900,000
9,740
56,146
5,292
17,880
20,000
33,000
155,000
11,700
6,480
167,701
48,000
75,000
5,000
2,722,938
6,440,877
11,489,316
14,821,877
999,768
12,489,084
225,403,712
237,892,796

Sup-Tar 125

Year5
January

February

March

April

May

June

July

August

September

October

November

December

YTD

Revenue
Revenue
Sales:
Wholesale in Maesai
Retail in Maesai China Town
Net Sales
Cost of Goods Sold:
Gross Profit
Expenses
Operating expense:
warehouse rental fee
warehouse keeper
spcial insurance
Gasoline expense
bags
Total
Marketing expense:
Administrative expense:
employee salary
rental fees
stationery expense
electricity expense
water expense
internet and tele
car insurance
social insurance
motivation expense
staff's shirt
drinking water
depreciation
gasoline expense
hotel
Meals
bus and taxi
total administrative cost
Total Operating Expenses
Interest Income (Expense)
EBIT
Interest
EBT
Income Tax Expense (30%)

Net Income
Retain Earning at beginning
Retain Earning at ending

2,837,042
2,837,042
5,674,084
2,480,539
3,193,545

3,007,265
3,007,265
6,014,529
2,629,371
3,385,158

120,000 12,000
6,000 4,000
75,000 217,000
27,000
101,000
900,000
9,740
4,679
441
1,490
20,000
33,000

3,120,746
3,120,746
6,241,492
2,728,592
3,512,900

12,000

12,000

4,000

12,000

4,000

16,000
22,000

4,679
441
1,490
-

540
13,859
4,000
-

540
13,859
4,000
-

4,679
441
1,490
-

540
13,859
4,000
-

540
13,859
4,000
-

4,679
441
1,490
-

540
13,859
4,000
-

540
13,859
4,000
-

4,679
441
1,490
-

540
13,859
4,000
-

16,000
22,000

101,000
-

4,679
441
1,490
-

540
13,859
4,000
-

16,000
22,000

101,000

4,679
441
1,490

540
13,859
4,000
-

4,000
-

4,000

101,000
-

12,000
-

16,000
22,000

101,000

4,679
441
1,490

12,000

4,000

16,000
22,000

2,298,004
2,298,004
4,596,008
2,197,235
2,398,773

12,000

4,000

101,000
-

2,071,041
2,071,041
4,142,081
2,003,612
2,138,469

16,000
22,000

101,000

4,679
441
1,490

12,000

4,000

16,000
22,000

1,957,559
1,957,559
3,915,118
1,711,572
2,203,546

12,000

4,000

101,000
-

2,099,411
2,099,411
4,198,822
1,835,599
2,363,224

16,000
22,000

101,000

4,679
441
1,490

12,000

4,000

16,000
22,000

2,014,300
2,014,300
4,028,600
1,761,182
2,267,417

12,000

4,000

101,000
-

1,844,077
1,844,077
3,688,155
1,612,350
2,075,805

16,000
22,000

101,000

4,679
441
1,490

12,000

4,000

16,000
22,000

1,985,929
1,985,929
3,971,859
1,736,377
2,235,482

2,439,856
2,439,856
4,879,712
2,133,263
2,746,449

101,000

11,700 540
13,859
4,000
75,000
5,000 5,000 1,185,449
1,429,449

2,950,524
2,950,524
5,901,047
2,753,298
3,147,750

4,679
441
1,490
155,000
-

540
13,859
4,000
-

540
13,859
4,000
-

126,009
164,009

126,009
164,009

126,009
164,009

126,009
164,009

126,009
164,009

126,009
164,009

126,009
164,009

126,009
164,009

126,009
164,009

126,009
164,009

281,009
319,009

1,764,096
186,703
1,577,393
473,218

3,221,149
185,054
3,036,095
910,829

3,348,891
183,391
3,165,499
949,650

2,983,741
181,716
2,802,025
840,607

2,582,440
180,027
2,402,413
720,724

2,071,473
178,325
1,893,148
567,944

1,911,795
174,880
1,736,915
521,075

2,103,408
173,137
1,930,271
579,081

2,199,214
171,380
2,027,834
608,350

2,039,537
169,610
1,869,927
560,978

1,974,460
167,825
1,806,634
541,990

2,079,764
166,026
1,913,737
574,121

1,290,878
24,200,804
25,491,682

2,310,320
25,491,682
27,802,002

2,399,241
27,802,002
30,201,243

2,143,133
30,201,243
32,344,377

1,861,716
32,344,377
34,206,093

1,503,528
34,206,093
35,709,621

1,390,721
35,709,621
37,100,342

1,524,327
37,100,342
38,624,669

1,590,864
38,624,669
40,215,533

1,478,559
40,215,533
41,694,092

1,432,469
41,694,092
43,126,561

1,505,643
43,126,561
44,632,204

28,625,754
28,625,754
57,251,508
25,582,990
31,668,518
120,000
144,000
6,000
48,000
75,000
393,000
269,000
1,212,000
900,000
9,740
56,146
5,292
17,880
20,000
33,000
155,000
11,700
6,480
166,312
48,000
75,000
5,000
2,721,550
6,498,100
28,279,968
2,118,075
26,161,892
7,848,568
20,431,400
410,717,019
431,148,419

Sup-Tar 126

5.2Cashflowstatement

Year 1

Cash flows from operating activities

Cash in flows
Cash recived from Wholesale
Cash recived from Retail
Adjust Drepreciation
Cash in flows from operating activities
Cash out flows
Cost of goods sold
Operating expense
Marketing expense
Administrative expense
Cash paid for income tax
Cash out flows from operating activities
Net cash provided (used) by operating activities

Cash flows from investing activities

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

1,493,180
632,813
17,989
2,143,981

1,582,771
670,781
17,988
2,271,540

1,642,498
696,094
17,988
2,356,580

1,552,907
885,938
17,988
2,456,833

1,284,135
544,219
17,988
1,846,342

1,045,226
442,969
17,988
1,506,183

970,567
411,328
17,988
1,399,883

1,060,158
449,297
17,988
1,527,443

1,104,953
468,281
17,988
1,591,223

1,030,294
436,641
17,988
1,484,923

1,090,021
715,078
17,988
1,823,088

1,209,476
759,375
17,988
1,986,839

15,066,186
7,112,813

1,305,547
217,000
19,950
1,189,578
2,732,075
588,094

1,383,879
16,000
10,000
130,138
139,423
1,679,440
592,100

1,436,101
16,000
10,000
130,138
149,634
1,741,873
614,707

1,449,104
16,000
10,000
130,138
176,178
1,781,420
675,413

1,122,770
16,000
10,000
130,138
91,302
1,370,210
476,131

913,883
16,000
10,000
130,138
52,296
1,122,316
383,867

848,605
16,000
10,000
130,138
40,367
1,045,110
354,773

926,938
16,000
10,000
130,138
55,516
1,138,592
388,851

966,104
16,000
10,000
130,138
63,284
1,185,527
405,696

900,827
16,000
10,000
130,138
51,365
1,108,330
376,593

1,054,533
16,000
10,000
130,138
107,094
1,317,764
505,323

1,156,440
16,000
10,000
285,138
79,541
1,547,118
439,721

13,464,731

22,394,858

393,000
129,950
2,776,097
1,005,999
17,769,778
4,625,080

Cash in flows
Other
Cash in flows from operating activities
Cash out flows
Cash paid for fixed assets
Cash out flows from operating activities
Net cash provided (used) by operating activities

1,560,025
1,560,025
1,560,025

1,560,025
1,560,025
1,560,025

Cash flows from financing activities

Cash in flows
Cash receive from Borrowing
Cash in flows from financing activities
Cash out flows
Cash paid for principal
Cash paid for interest
Cash in flows from financing activities
Net cash provided (used) by financing activities

Net cash increase or decrease

Cash balance at the begining of the period
Cash balance at the end of the period

30,000,000
30,000,000
-

30,000,000
30,000,000
145,037
250,000
395,037
29,604,963 27,456,844
0
27,456,844

146,246
248,791
395,037
395,037 197,063
27,456,844
27,653,907

147,464
247,573
395,037
395,037 219,670
27,653,907
27,873,577

148,693
246,344
395,037
395,037 280,376
27,873,577
28,153,953

149,932
245,105
395,037
395,037 81,095 28,153,953
28,235,048

151,182
243,855
395,037
395,037 -

152,441
242,595
395,037
395,037 -

11,170 40,264 28,235,048

28,223,878
28,223,878
28,183,614

153,712
241,325
395,037
395,037 6,186
28,183,614
28,177,428

154,993
240,044
395,037
395,037 10,659 28,177,428
28,188,087

156,284
238,753
395,037
395,037 18,444
28,188,087
28,169,643

157,587
237,450
395,037
395,037 110,286
28,169,643
28,279,929

158,900
236,137
395,037
395,037
44,684
28,279,929
28,324,613

2,917,972
2,917,972

25,259,558
28,324,613
28,324,613
56,649,226

Sup-Tar 127

Year 2

Cash flows from operating activities

Cash in flows
Cash recived from Wholesale
Cash recived from Retail
Adjust Drepreciation
Cash in flows from operating activities
Cash out flows
Cost of goods sold
Operating expense
Marketing expense
Administrative expense
Cash paid for income tax
Cash out flows from operating activities
Net cash provided (used) by operating activities

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

1,493,180
632,813
17,965
2,143,957

1,582,771
670,781
17,964
2,271,516

1,642,498
696,094
17,964
2,356,556

1,552,907
885,938
17,964
2,456,809

1,284,135
544,219
17,964
1,846,318

1,045,226
442,969
17,964
1,506,159

970,567
411,328
17,964
1,399,859

1,060,158
449,297
17,964
1,527,419

1,104,953
468,281
17,964
1,591,199

1,030,294
436,641
17,964
1,484,899

1,090,021
715,078
17,964
1,823,064

1,697,211
217,000
20,450
1,189,554
3,124,215
980,258

1,799,043
16,000
10,500
130,114
207,995
2,163,653
107,864

1,866,932
16,000
10,500
130,114
221,137
2,244,683
111,873

1,883,835
16,000
10,500
130,114
255,512
2,295,961
160,848

1,459,601
16,000
10,500
130,114
145,040
1,761,256
85,062

1,188,047
16,000
10,500
130,114
94,198
1,438,860
67,299

1,103,187
16,000
10,500
130,114
78,557
1,338,358
61,502

1,205,020
16,000
10,500
130,114
98,116
1,459,749
67,670

1,255,936
16,000
10,500
130,114
108,079
1,520,629
70,570

1,171,075
16,000
10,500
130,114
92,448
1,420,138
64,761

1,370,893
16,000
10,500
130,114
164,759
1,692,266
130,798

Total

1,209,476
759,375
17,964
1,986,815
1,503,371
16,000
10,500
285,114
142,754
1,957,739
29,076 -

15,066,186
7,112,813
215,571
22,394,570
17,504,151

393,000
135,950
2,775,809
1,608,596
22,417,506
22,936

Cash flows from investing activities

Cash in flows
Other
Cash in flows from operating activities
Cash out flows
Cash paid for fixed assets
Cash out flows from operating activities
Net cash provided (used) by operating activities

Cash flows from financing activities

Cash in flows
Cash receive from Borrowing
Cash in flows from financing activities
Cash out flows
Cash paid for principal
Cash paid for interest
Cash in flows from financing activities
Net cash provided (used) by financing activities

Net cash increase or decrease

Cash balance at the begining of the period
Cash balance at the end of the period

113,262
113,262

114,394
114,394

115,538
115,538

116,694
116,694

117,860
117,860

119,039
119,039

120,229
120,229

121,432
121,432

122,646
122,646

123,873
123,873

125,111
125,111

126,362
126,362

195,597
281,775
281,775
168,514 -

197,146
280,643
280,643
166,248 -

198,706
279,499
279,499
163,961 -

200,280
278,343
278,343
161,650 -

201,865
277,176
277,176
159,316 -

203,463
275,998
275,998
156,959 -

205,074
274,807
274,807
154,578 -

206,697
273,605
273,605
152,173 -

208,334
272,391
272,391
149,745 -

209,983
271,164
271,164
147,292 -

211,645
269,926
269,926
144,814 -

213,321
268,675
268,675
142,312 -

1,148,772 28,324,613
27,175,841

58,385 27,175,841
27,117,456

52,088 27,117,456
27,065,369

802 27,065,369
27,064,567

74,254 27,064,567
26,990,313

89,659 93,076 26,990,313

26,900,654
26,900,654
26,807,578

84,504 26,807,578
26,723,074

79,175 26,723,074
26,643,899

82,531 26,643,899
26,561,368

14,017 26,561,368
26,547,352

113,236 26,547,352
26,434,115

1,436,440
1,436,440
3,304,002
3,304,002
1,867,562
1,890,498
26,434,115
24,543,618

Sup-Tar 128

Year 3
Cash flows from operating activities
Cash in flows
Cash recived from Wholesale
Cash recived from Retail
Adjust Drepreciation
Cash in flows from operating activities
Cash out flows
Cost of goods sold
Operating expense
Marketing expense
Administrative expense
Cash paid for income tax
Cash out flows from operating activities
Net cash provided (used) by operating activities

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2,389,088
1,012,500
17,898
3,419,486

2,532,433
1,073,250
17,898
3,623,582

2,627,997
1,113,750
17,898
3,759,645

2,484,652
1,417,500
17,898
3,920,050

2,054,616
870,750
17,898
2,943,264

1,672,362
708,750
17,898
2,399,010

1,552,907
658,125
17,898
2,228,931

1,696,252
718,875
17,898
2,433,026

1,767,925
749,250
17,898
2,535,074

1,648,471
698,625
17,898
2,364,994

1,744,034
1,144,125
17,898
2,906,058

1,935,161
1,215,000
17,898
3,168,060

24,105,898
11,380,500
214,781
35,701,179

2,088,875
217,000
20,000
1,189,488
134,412
3,380,951
38,535

2,214,207
16,000
15,000
130,048
269,077
2,644,333
979,249

2,297,762
16,000
15,000
130,048
285,061
2,743,871
1,015,774

2,318,566
16,000
15,000
130,048
327,174
2,806,789
1,113,261

1,796,432
16,000
15,000
130,048
191,015
2,148,496
794,768

1,462,212
16,000
15,000
130,048
128,245
1,751,505
647,505

1,357,768
16,000
15,000
130,048
108,796
1,627,613
601,318

1,483,101
16,000
15,000
130,048
132,671
1,776,820
656,206

1,545,767
16,000
15,000
130,048
144,734
1,851,549
683,524

1,441,323
16,000
15,000
130,048
125,295
1,727,667
637,328

1,687,253
16,000
15,000
130,048
214,090
2,062,391
843,667

1,850,303
16,000
15,000
285,048
197,533
2,363,885
804,175

21,543,570
393,000
185,000
2,775,019
1,989,280
26,885,869
8,815,310
-

Cash flows from investing activities

Cash in flows
Other
Cash in flows from operating activities
Cash out flows
Cash paid for fixed assets
Cash out flows from operating activities
Net cash provided (used) by operating activities

60,773
60,773

61,533
61,533

62,302
62,302

63,081
63,081

63,869
63,869

64,668
64,668

65,476
65,476

66,295
66,295

67,123
67,123

67,962
67,962

68,812
68,812

69,672
69,672

16,030,159
334,264
334,264
273,490 3,715,215
26,434,115
30,149,330

15,762,028
333,504
333,504
271,971 2,977,836
30,149,330
33,127,167

15,491,773
332,735
332,735
270,433 3,076,606
33,127,167
36,203,772

15,219,380
331,956
331,956
268,875 3,138,745
36,203,772
39,342,517

14,944,830
331,167
331,167
267,298 2,479,663
39,342,517
41,822,180

14,108,069
328,742
328,742
262,448 2,105,562
45,861,228
47,966,791

13,824,721
327,914
327,914
260,790 2,179,463
47,966,791
50,146,254

13,539,130
327,075
327,075
259,112 2,054,741
50,146,254
52,200,995

13,251,278
326,225
326,225
257,413 2,388,616
52,200,995
54,589,611

12,961,147
325,365
325,365
255,693 2,689,250
54,589,611
57,278,861

Cash flows from financing activities

Cash in flows
Cash receive from Borrowing
Cash in flows from financing activities
Cash out flows
Cash paid for principal
Cash paid for interest
Cash in flows from financing activities
Net cash provided (used) by financing activities
Net cash increase or decrease
Cash balance at the begining of the period
Cash balance at the end of the period

14,668,106
14,389,192
330,369
329,561
330,369
329,561
265,701 264,085 2,081,874
1,957,174
41,822,180
43,904,055
43,904,055
45,861,228

781,566
781,566
174,189,813
3,958,876
3,958,876
3,177,310
30,844,745
57,278,861
88,123,606

Sup-Tar 129

Year 4
Cash flows from operating activities
Cash in flows
Cash recived from Wholesale
Cash recived from Retail
Adjust Drepreciation
Cash in flows from operating activities
Cash out flows
Cost of goods sold
Operating expense
Marketing expense
Administrative expense
Cash paid for income tax
Cash out flows from operating activities
Net cash provided (used) by operating activities

Jan

Feb

2,538,406
1,075,781
13,976
3,628,163

Mar

2,690,710
1,140,328
13,975
3,845,013

2,219,429
217,000
22,000
1,180,565
69,096 3,569,899
58,264

2,352,595
16,000
17,000
126,125
873,205 1,638,515 2,206,498

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2,792,247
1,183,359
13,975
3,989,581

2,639,942
1,506,094
13,975
4,160,011

2,183,029
925,172
13,975
3,122,176

1,776,884
753,047
13,975
2,543,906

1,649,964
699,258
13,975
2,363,197

1,802,268
763,805
13,975
2,580,048

1,878,420
796,078
13,975
2,688,474

1,751,500
742,289
13,975
2,507,764

1,853,036
1,215,633
13,975
3,082,644

2,441,372
16,000
17,000
126,125
2,703,376
102,879
4,092,460

2,463,477
16,000
17,000
126,125
457,030
3,079,632
1,080,379

1,908,709
16,000
17,000
126,125
312,110
2,379,944
742,232

1,553,600
16,000
17,000
126,125
245,162
1,957,887
586,019

1,442,629
16,000
17,000
126,125
224,240
1,825,994
537,203

1,575,795
16,000
17,000
126,125
249,346
1,984,266
595,782

1,642,378
16,000
17,000
126,125
261,899
2,063,401
625,072

1,531,406
16,000
17,000
126,125
240,977
1,931,508
576,256

1,792,706
16,000
17,000
126,125
335,052
2,286,882
795,762

2,056,109
1,290,938
13,975
3,361,021
1,965,947
16,000
17,000
281,125
320,092 2,600,164
760,857

Cash flows from investing activities

Cash in flows
Other
Cash in flows from operating activities
Cash out flows
Cash paid for fixed assets
Cash out flows from operating activities
Net cash provided (used) by operating activities

22,890,043
393,000
209,000
2,722,938
999,768
25,215,213
12,656,785
-

Cash flows from financing activities

Cash in flows
Cash receive from Borrowing
Cash in flows from financing activities
Cash out flows
Cash paid for principal
Cash paid for interest
Cash in flows from financing activities
Net cash provided (used) by financing activities
Net cash increase or decrease
Cash balance at the begining of the period
Cash balance at the end of the period

25,612,517
12,091,781
167,701
37,871,998

189,524
189,524

191,024
191,024

3,834,951
205,513
205,513
15,989 3,775,411
57,278,861
61,054,272

3,470,274
4,230,001
4,230,001
4,038,977 5,868,516
61,054,272
66,922,788

192,537
192,537

194,061
194,061

195,597
195,597

197,146
197,146

198,706
198,706

200,280
200,280

201,865
201,865

203,463
203,463

205,074
205,074

3,102,710
10,386,363
10,386,363
10,193,827
10,283,484
66,922,788
77,206,272

2,732,236
194,061
3,079,632
77,206,272
80,285,904

2,358,829
195,597
2,379,944
80,285,904
82,665,848

1,982,467
197,146
1,957,887
82,665,848
84,623,735

1,603,124
198,706
1,825,994
84,623,735
86,449,729

1,220,779
200,280
1,984,266
86,449,729
88,433,995

835,406
201,865
2,063,401
88,433,995
90,497,396

446,983
203,463
1,931,508
90,497,396
92,428,905

55,485
205,074
2,286,882
92,428,905
94,715,787

206,697
206,697
206,697 2,600,164
94,715,787
97,315,951

2,375,974
2,375,974
21,643,244
14,821,877
14,821,877
12,445,903
40,037,091
97,315,951
137,353,042

Sup-Tar 130

Year 5
Cash flows from operating activities
Cash in flows
Cash recived from Wholesale
Cash recived from Retail
Adjust Drepreciation
Cash in flows from operating activities
Cash out flows
Cost of goods sold
Operating expense
Marketing expense
Administrative expense
Cash paid for income tax
Cash out flows from operating activities
Net cash provided (used) by operating activities

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2,837,042
2,837,042
13,859
5,687,943

3,007,265
3,007,265
13,859
6,028,388

3,120,746
3,120,746
13,859
6,255,352

2,950,524
2,950,524
13,859
5,914,907

2,439,856
2,439,856
13,859
4,893,572

1,985,929
1,985,929
13,859
3,985,718

1,844,077
1,844,077
13,859
3,702,014

2,014,300
2,014,300
13,859
4,042,459

2,099,411
2,099,411
13,859
4,212,682

1,957,559
1,957,559
13,859
3,928,977

2,071,041
2,071,041
13,859
4,155,941

2,298,004
2,298,004
13,859
4,609,867

28,625,754
28,625,754
166,312
57,417,820

2,480,539
217,000
27,000
1,185,449
473,218
4,383,206
1,304,738

2,629,371
16,000
22,000
126,009
910,829
3,704,209
2,324,180

2,728,592
16,000
22,000
126,009
949,650
3,842,251
2,413,100

2,753,298
16,000
22,000
126,009
840,607
3,757,914
2,156,993

2,133,263
16,000
22,000
126,009
720,724
3,017,996
1,875,575

1,736,377
16,000
22,000
126,009
567,944
2,468,330
1,517,388

1,612,350
16,000
22,000
126,009
521,075
2,297,434
1,404,580

1,761,182
16,000
22,000
126,009
579,081
2,504,273
1,538,186

1,835,599
16,000
22,000
126,009
608,350
2,607,958
1,604,724

1,711,572
16,000
22,000
126,009
560,978
2,436,559
1,492,418

2,003,612
16,000
22,000
126,009
541,990
2,709,612
1,446,329

2,197,235
16,000
22,000
281,009
574,121
3,090,365
1,519,502

25,582,990
393,000
269,000
2,726,550
7,848,568
36,820,107
20,597,712
-

Cash flows from investing activities

Cash in flows
Other
Cash in flows from operating activities
Cash out flows
Cash paid for fixed assets
Cash out flows from operating activities
Net cash provided (used) by operating activities

Cash flows from financing activities

Cash in flows
Cash receive from Borrowing
Cash in flows from financing activities
Cash out flows
Cash paid for principal
Cash paid for interest
Cash in flows from financing activities
Net cash provided (used) by financing activities
Net cash increase or decrease
Cash balance at the begining of the period
Cash balance at the end of the period

208,334
208,334

209,983
209,983

211,645
211,645

213,321
213,321

215,010
215,010

216,712
216,712

218,428
218,428

220,157
220,157

221,900
221,900

223,656
223,656

225,427
225,427

227,212
227,212

186,703
186,703
21,631
4,569,909
97,315,951
101,885,860

185,054
185,054
24,929
3,889,262
101,885,860
105,775,122

183,391
183,391
28,254
4,025,643
105,775,122
109,800,765

181,716
181,716
31,605
3,939,630
109,800,765
113,740,395

180,027
180,027
34,983
3,198,023
113,740,395
116,938,418

178,325
178,325
38,387
2,646,655
116,938,418
119,585,074

174,880
174,880
43,547
2,472,314
119,585,074
122,057,388

173,137
173,137
47,020
2,677,410
122,057,388
124,734,798

171,380
171,380
50,519
2,779,338
124,734,798
127,514,136

169,610
169,610
54,047
2,606,169
127,514,136
130,120,305

167,825
167,825
57,602
2,877,437
130,120,305
132,997,742

166,026
166,026
61,185
3,256,392
132,997,742
136,254,134

2,611,784
2,611,784
2,118,075
2,118,075
493,709
38,938,183
1,402,465,955
1,441,404,138

Sup-Tar 131

5.3Balancesheet
year 1
ASSETS

Current Assets
Cash
Accounts Receivable
Inventory
Prepaid Expenses
Total Current Assets

Jan

Feb

Mar

Apr

May

27,456,844

27,653,907

27,873,577

28,153,953

2,963,253

1,579,374

143,273

2,429,369

30,420,098

27,653,907

27,873,577

28,153,953

1,560,025
17,989
1,542,036

1,560,025
35,978
1,524,047

1,560,025
53,966
1,506,059

1,560,025
71,955
1,488,071

31,962,134

29,177,954

29,379,636

29,642,024

2,818,217
0

-285,670
139,423

-297,099
149,634

-324,872
176,178

2,818,217

-146,247

-147,465

-148,694

30,000,000
30,000,000

29,854,963
29,854,963

29,708,718
29,708,718

29,561,253
29,561,253

32,818,217

29,708,716

29,561,253

29,412,559

0
-856,083

-530,762

-181,616

229,465

-856,083

-530,762

-181,616

229,465

1,306,599

28,235,048

1,560,025
89,943
1,470,082

29,705,130

-241,236
91,302

-149,934

29,412,560

29,412,560

29,262,627

442,503

442,503

31,962,134

29,177,954

29,379,636

29,642,024

29,705,130

Fixed Assets

Property&Equipment
(Less) Accumulated Depreciation
Net Fixed Assets
TOTAL ASSETS
LIABILITIES

Current Liabilities
Accounts Payable
Note payable
Taxes Payable
Current Portion of Long Term Debt
Total Current Liabilities
Long Term Liabilities
Long Term Debt
Total Long-Term Liabilities
TOTAL LIABILITIES
OWNER EQUETY

Owners' Investment
Retained Earnings
Current Year Income
TOTAL OWNER EQUETY
TOTAL LIABILITIES & OWNER EQUETY

Jun

28,235,048

Jul

Aug

Sep

Oct

Nov

Dec

28,223,878

28,183,614

28,177,428

28,188,087

28,169,643

28,279,929

28,324,613

392,716

2,212,111

1,285,173

319,068

3,687,041

2,632,508

1,476,069

28,223,878

28,183,614

28,177,428

28,188,087

28,169,643

28,279,929

28,324,613

1,560,025
107,931
1,452,094

1,560,025
125,919
1,434,106

1,560,025
143,908
1,416,118

1,560,025
161,896
1,398,129

1,560,025
179,884
1,380,141

1,560,025
197,872
1,362,153

1,560,025
215,861
1,344,165

29,675,972

29,617,720

29,593,545

29,586,216

29,549,784

29,642,082

29,668,777

-203,478
52,296

-192,810
40,367

-209,229
55,516

-218,278
63,284

-207,651
51,365

-264,681
107,094

1,067,212
79,541

-151,182

-152,443

-153,713

-154,994

-156,286

-157,587

1,146,753

29,262,628
29,262,628

29,111,446
29,111,446

28,959,005
28,959,005

28,805,293
28,805,293

28,650,300
28,650,300

28,494,016
28,494,016

28,336,429
28,336,429

29,111,446

28,959,003

28,805,292

28,650,299

28,494,014

28,336,429

29,483,182

564,527

658,716

788,253

935,917

1,055,769

1,305,654

185,595

564,527

658,716

788,253

935,917

1,055,769

1,305,654

185,595

29,675,972

29,617,719

29,593,545

29,586,216

29,549,783

29,642,082

29,668,778

Sup-Tar 132

year 2

Jan

ASSETS

Current Assets
Cash
Accounts Receivable
Inventory
Total Current Assets

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

27,175,841

27,117,456

27,065,369

27,064,567

26,990,313

26,900,654

26,807,578

26,723,074

26,643,899

26,561,368

26,547,352

26,434,115

3,852,229
31,028,071

2,053,186
29,170,643

186,255
27,251,623

3,158,179
30,222,746

1,698,578
28,688,891

510,531
27,411,185

2,875,744
29,683,322

1,670,724
28,393,798

414,789
27,058,687

4,793,153
31,354,521

3,422,261
29,969,612

1,918,889
28,353,004

1,345,566
233,825
233,825

1,345,566
251,789
251,789

1,345,566
269,754
269,754

1,345,566
287,718
287,718

1,345,566
305,682
305,682

1,345,566
323,646
323,646

1,345,566
341,611
341,611

1,345,566
359,575
359,575

1,345,566
377,539
377,539

1,345,566
395,503
395,503

1,345,566
413,468
413,468

1,345,566
431,432
431,432

31,261,896

29,422,432

27,521,377

30,510,464

28,994,574

27,734,831

30,024,932

28,753,373

27,436,226

31,750,025

30,383,080

28,784,436

3,726,567

1,307,047
207,995

-1,008,744
221,137

1,465,314
255,512

-161,840
145,040

-1,472,675
94,198

768,808
78,557

-631,018
98,116

-2,088,881
108,079

2,147,481
92,448

447,660
164,759

-1,336,959
142,754

3,726,567

1,515,042

-787,607

1,720,826

-16,800

-1,378,477

847,365

-532,902

-1,980,802

2,239,929

612,419

-1,194,205

28,177,529
28,177,529

28,064,268
28,064,268

27,949,873
27,949,873

27,834,335
27,834,335

27,717,642
27,717,642

27,599,781
27,599,781

27,480,742
27,480,742

27,360,513
27,360,513

27,239,081
27,239,081

27,116,435
27,116,435

26,992,563
26,992,563

26,867,451
26,867,451

31,904,096

29,579,310

27,162,267

29,555,161

27,700,842

26,221,305

28,328,107

26,827,611

25,258,279

29,356,365

27,604,982

25,673,246

-642,200

-156,878

359,110

955,304

1,293,731

1,513,527

1,696,826

1,925,762

2,177,947

2,393,660

2,778,098

3,111,190

-642,200

-156,878

359,110

955,304

1,293,731

1,513,527

1,696,826

1,925,762

2,177,947

2,393,660

2,778,098

3,111,190

31,261,896

29,422,432

27,521,377

30,510,465

28,994,573

27,734,831

30,024,933

28,753,373

27,436,226

31,750,025

30,383,080

28,784,436

Fixed Assets

Property&Equipment
(Less) Accumulated Depreciation
Net Fixed Assets
TOTAL ASSETS
LIABILITIES

Current Liabilities
Accounts Payable
Note payable
Taxes Payable
Current Portion of Long Term Debt
Total Current Liabilities
Long Term Liabilities
Long Term Debt
Total Long-Term Liabilities
TOTAL LIABILITIES
OWNER EQUETY

Owners' Investment
Retained Earnings
Current Year Income
TOTAL OWNER EQUETY
TOTAL LIABILITIES & OWNER EQUETY

Sup-Tar 133

year 3

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

ASSETS

Current Assets
Cash
Accounts Receivable
Inventory
Total Current Assets

30,149,330

33,127,167

36,203,772

39,342,517

41,822,180

43,904,055

45,861,228

47,966,791

50,146,254

52,200,995

54,589,611

57,278,861

4,741,205
34,890,536

2,526,998
35,654,165

229,236
36,433,009

3,886,990
43,229,507

2,090,558
43,912,738

628,346
44,532,400

3,539,377
49,400,606

2,056,276
50,023,067

510,509
50,656,763

5,899,266
58,100,260

4,212,013
58,801,624

2,361,710
59,640,570

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

1,131,394
17,898
17,898

34,908,434

35,672,063

36,450,907

43,247,406

43,930,637

44,550,299

49,418,504

50,040,965

50,674,661

58,118,159

58,819,522

59,658,469

5,169,930
-134,412

4,629,493
269,077

4,456,010
285,061

10,177,334
327,174

10,282,935
191,015

10,399,631
128,245

14,768,533
108,796

14,794,289
132,671

14,816,590
144,734

21,727,221
125,295

21,581,983
214,090

21,720,021
197,533

5,035,518

4,898,570

4,741,071

10,504,508

10,473,950

10,527,876

14,877,329

14,926,960

14,961,324

21,852,516

21,796,073

21,917,554

26,741,089
26,741,089

26,680,316
26,680,316

26,618,783
26,618,783

26,556,481
26,556,481

26,493,400
26,493,400

26,429,530
26,429,530

26,364,863
26,364,863

26,299,387
26,299,387

26,233,092
26,233,092

26,165,969
26,165,969

26,098,007
26,098,007

26,029,195
26,029,195

31,776,607

31,578,886

31,359,853

37,060,989

36,967,350

36,957,406

41,242,192

41,226,346

41,194,416

48,018,485

47,894,080

47,946,749

3,131,827

4,093,178

5,091,054

6,186,416

6,963,286

7,592,893

8,176,312

8,814,619

9,480,245

10,099,675

10,925,443

11,711,719

3,131,827

4,093,178

5,091,054

6,186,416

6,963,286

7,592,893

8,176,312

8,814,619

9,480,245

10,099,675

10,925,443

11,711,719

34,908,434

35,672,064

36,450,907

43,247,405

43,930,636

44,550,299

49,418,504

50,040,966

50,674,661

58,118,159

58,819,522

59,658,468

Fixed Assets

Property&Equipment
(Less) Accumulated Depreciation
Net Fixed Assets
TOTAL ASSETS
LIABILITIES

Current Liabilities
Accounts Payable
Note payable
Taxes Payable
Current Portion of Long Term Debt
Total Current Liabilities
Long Term Liabilities
Long Term Debt
Total Long-Term Liabilities
TOTAL LIABILITIES
OWNER EQUETY

Owners' Investment
Retained Earnings
Current Year Income
TOTAL OWNER EQUETY

TOTAL LIABILITIES & OWNER EQUETY

Sup-Tar 134

year 4

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

ASSETS

Current Assets
Cash
Accounts Receivable
Inventory
Total Current Assets

61,054,272

66,922,788

77,206,272

80,285,904

82,665,848

84,623,735

86,449,729

88,433,995

90,497,396

92,428,905

94,715,787

97,315,951

5,037,531
66,091,803

2,684,936
69,607,724

243,564
77,449,836

4,129,927
84,415,831

2,221,218
84,887,066

667,617
85,291,352

3,760,588
90,210,318

2,184,794
90,618,788

542,416
91,039,812

6,267,970
98,696,874

4,475,264
99,191,051

2,509,317
99,825,268

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

918,013
13,976
13,976

66,105,778

69,621,700

77,463,811

84,429,806

84,901,041

85,305,328

90,224,293

90,632,764

91,053,788

98,710,850

99,205,026

99,839,243

28,459,344
-69,096

30,776,374
-873,205

36,561,197
-2,703,376

39,492,918
457,030

39,574,877
312,110

39,669,665
245,162

44,283,470
224,240

44,283,734
249,346

44,281,387
261,899

51,598,955
240,977

51,420,733
335,052

51,528,102
320,092

28,390,248

29,903,169

33,857,821

39,949,948

39,886,987

39,914,827

44,507,710

44,533,080

44,543,286

51,839,932

51,755,785

51,848,194

25,959,523
25,959,523

25,769,999
25,769,999

25,578,974
25,578,974

25,386,438
25,386,438

25,192,377
25,192,377

24,996,780
24,996,780

24,799,634
24,799,634

24,600,927
24,600,927

24,400,648
24,400,648

24,198,783
24,198,783

23,995,320
23,995,320

23,790,246
23,790,246

54,349,771

55,673,168

59,436,795

65,336,386

65,079,364

64,911,606

69,307,344

69,134,007

68,943,934

76,038,715

75,751,104

75,638,440

11,756,008

13,948,531

18,027,017

19,093,421

19,821,678

20,393,722

20,916,949

21,498,757

22,109,854

22,672,135

23,453,922

24,200,804

11,756,008

13,948,531

18,027,017

19,093,421

19,821,678

20,393,722

20,916,949

21,498,757

22,109,854

22,672,135

23,453,922

24,200,804

66,105,779

69,621,699

77,463,812

84,429,807

84,901,042

85,305,328

90,224,294

90,632,764

91,053,788

98,710,850

99,205,026

99,839,244

Fixed Assets

Property&Equipment
(Less) Accumulated Depreciation
Net Fix ed Assets
TOTAL ASSETS
LIABILITIES

Current Liabilities
Accounts Payable
Note payable
Taxes Payable
Current Portion of Long Term Debt
Total Current Liabilities
Long Term Liabilities
Long Term Debt
Total Long-Term Liabilities
TOTAL LIABILITIES
OWNER EQUETY

Owners' Investment
Retained Earnings
Current Year Income
TOTAL OWNER EQUETY

TOTAL LIABILITIES & OWNER EQUETY

Sup-Tar 135

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

ASSETS
Assets
Current

Cash
97,315,951 101,885,860 105,775,122 109,800,765 113,740,395 116,938,418 119,585,074 122,057,388 124,734,798 127,514,136 130,120,305 132,997,742
Accounts
Receivable

Inventory
5,630,181
3,000,811
272,218
4,615,801
2,482,537
746,160
4,203,010
2,441,828
606,230
7,005,378
5,001,765
2,804,530

Total Current Assets

102,946,133 104,886,671 106,047,341 114,416,566 116,222,933 117,684,579 123,788,084 124,499,216 125,341,027 134,519,514 135,122,070 135,802,273

Assets
Fixed

Property&Equipment
750,312
750,312
750,312
750,312
750,312
750,312
750,312
750,312
750,312
750,312
750,312
750,312
(Less)
Accumulated Depreciation
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859

Net
Fixed
Assets
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859
13,859

TOTAL ASSETS
102,959,992 104,900,530 106,061,200 114,430,425 116,236,792 117,698,438 123,801,944 124,513,075 125,354,887 134,533,373 135,135,930 135,816,132

LIABILITIES
Current
Liabilities
Accounts
Payable

Note payable
53,411,544
52,812,484
51,745,075
58,291,855
58,569,710
58,895,618
63,871,984
63,219,210
62,661,045
70,630,244
70,042,975
69,410,831

Taxes Payable
473,218
910,829
949,650
840,607
720,724
567,944
521,075
579,081
608,350
560,978
541,990
574,121

Current
Portion of Long Term Debt
year 5

Total Current Liabilities

53,884,762

53,723,313

52,694,725

59,132,462

59,290,434

59,463,562

64,393,059

63,798,291

63,269,395

71,191,222

70,584,965

69,984,952

Long Term Liabilities

Long Term Debt
Total Long-Term Liabilities

23,583,548
23,583,548

23,375,215
23,375,215

23,165,231
23,165,231

22,953,586
22,953,586

22,740,265
22,740,265

22,525,255
22,525,255

22,308,543
22,308,543

22,090,116
22,090,116

21,869,959
21,869,959

21,648,059
21,648,059

21,424,403
21,424,403

21,198,976
21,198,976

77,468,310

77,098,527

75,859,956

82,086,048

82,030,699

81,988,818

86,701,602

85,888,407

85,139,354

92,839,281

92,009,368

91,183,928

25,491,682

27,802,002

30,201,243

32,344,377

34,206,093

35,709,621

37,100,342

38,624,669

40,215,533

41,694,092

43,126,561

44,632,204

25,491,682

27,802,002

30,201,243

32,344,377

34,206,093

35,709,621

37,100,342

38,624,669

40,215,533

41,694,092

43,126,561

44,632,204

102,959,992

104,900,530

106,061,200

114,430,425

116,236,792

117,698,439

123,801,944

124,513,076

125,354,887

134,533,373

135,135,929

135,816,132

TOTAL LIABILITIES
OWNER EQUETY

Owners' Investment
Retained Earnings
Current Year Income
TOTAL OWNER EQUETY
TOTAL LIABILITIES & OWNER EQUETY

Sup-Tar 136

Financialanalysis
AllofSuptarBraloanamountwillbetotalof30,000,000andwewillgivebacktheinterestrate
at10%ofyear1,12%foryear2and15%forupperyear3forthemaximumrateaccordingtotheThailaw.
Thetablebelowwillshowthepaymenttableofthereturn.

An Principal Amount
Annual interest Rate 1st Year

10.00%

Annual Interest Rate 2nd Year

Annual Interest Rate MLR-0.5%

12.00%
15.00%
9.50%

(Now MLR 8.0%)

Loan Period in Years

20

Monthly Payment

395,036.87

395,036.87

Payment in First 36 Months

Year

Month

1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12

30,000,000.00

Month
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Balance
30,000,000.00
29,854,963.13
29,708,717.61
29,561,253.38
29,412,560.29
29,262,628.08
29,111,446.44
28,959,004.95
28,805,293.12
28,650,300.35
28,494,015.98
28,336,429.24
28,177,529.27
28,064,267.69
27,949,873.49
27,834,335.35
27,717,641.83
27,599,781.38
27,480,742.32
27,360,512.86
27,239,081.12
27,116,435.05
26,992,562.53
26,867,451.28
26,741,088.92
26,680,315.66
26,618,782.73
26,556,480.64
26,493,399.77
26,429,530.39
26,364,862.65
26,299,386.55
26,233,092.01
26,165,968.79
26,098,006.52
26,029,194.73

Payment
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87

Principal

Interest

Cumulative
Principal

145,036.87
146,245.52
147,464.23
148,693.10
149,932.21
151,181.64
152,441.49
153,711.83
154,992.77
156,284.37
157,586.74
158,899.96
113,261.58
114,394.20
115,538.14
116,693.52
117,860.46
119,039.06
120,229.45
121,431.75
122,646.06
123,872.52
125,111.25
126,362.36
60,773.26
61,532.93
62,302.09
63,080.87
63,869.38
64,667.74
65,476.09
66,294.54
67,123.22
67,962.26
68,811.79
69,671.94

250,000.00
248,791.36
247,572.65
246,343.78
245,104.67
243,855.23
242,595.39
241,325.04
240,044.11
238,752.50
237,450.13
236,136.91
281,775.29
280,642.68
279,498.73
278,343.35
277,176.42
275,997.81
274,807.42
273,605.13
272,390.81
271,164.35
269,925.63
268,674.51
334,263.61
333,503.95
332,734.78
331,956.01
331,167.50
330,369.13
329,560.78
328,742.33
327,913.65
327,074.61
326,225.08
325,364.93

145,036.87
291,282.39
438,746.62
587,439.71
737,371.92
888,553.56
1,040,995.05
1,194,706.88
1,349,699.65
1,505,984.02
1,663,570.76
1,822,470.73
1,935,732.31
2,050,126.51
2,165,664.65
2,282,358.17
2,400,218.62
2,519,257.68
2,639,487.14
2,760,918.88
2,883,564.95
3,007,437.47
3,132,548.72
3,258,911.08
3,319,684.34
3,381,217.27
3,443,519.36
3,506,600.23
3,570,469.61
3,635,137.35
3,700,613.45
3,766,907.99
3,834,031.21
3,901,993.48
3,970,805.27
4,040,477.21

Cumulative
Interest
250,000.00
498,791.36
746,364.01
992,707.78
1,237,812.45
1,481,667.69
1,724,263.07
1,965,588.12
2,205,632.22
2,444,384.73
2,681,834.86
2,917,971.77
3,199,747.06
3,480,389.74
3,759,888.48
4,038,231.83
4,315,408.25
4,591,406.06
4,866,213.48
5,139,818.61
5,412,209.42
5,683,373.78
5,953,299.40
6,221,973.91
6,556,237.52
6,889,741.47
7,222,476.25
7,554,432.26
7,885,599.76
8,215,968.89
8,545,529.67
8,874,272.00
9,202,185.65
9,529,260.26
9,855,485.35
10,180,850.28

Sup-Tar 137

AndthesearethefinancialratioanalysisofSuptarBra

Liquidity Ratios
Current Raio

Quick Ratio

= Total Current Assets

Total Current Liabilities

= Current Assets - Inventory

Total Current Liabilities

Y1

Total Assets Turnover

= 365
Inventory Turnover

sales
Total Assets

Y4

Y5

= 348,586,103.99
4,771,355.89

= 565,275,244.77
156,513,249.65

= 1,037,325,723.13
500,930,987.67

= 1,441,276,405.80
741,411,142.71

138.93

73.06

3.61

2.07

1.94

= 319,457,221.50
2,446,424.29

= 322,031,585.24
4,771,355.89

= 532,592,760.15
156,513,249.65

= 1,002,600,583.22
500,930,987.67

= 1,402,465,955.32
741,411,142.71

130.58
Y1

Inventory Turnover Ratio = Cost of Goods Sold

Average Inventory

Y3

= 339,883,774.39
2,446,424.29

Efficiency Ratios

Inventory Period

Y2

67.49
Y2

3.40
Y3

2.00
Y4

1.89
Y5

13,464,731.41
20,426,552.89

17,504,150.83
26,554,518.75

21,543,570.25
32,682,484.62

22,890,043.39
34,725,139.90

25,582,989.67
34,725,139.90

0.66

0.66

0.66

0.66

0.74

365.00
0.66

365.00
0.66

365.00
0.66

365.00
0.66

365.00
0.74

553.72

553.72

553.72

553.72

495.43

22,178,998.70
357,200,974.05

28,832,698.31
352,577,646.41

35,486,397.92
565,490,026.19

51,225,033.08
1,037,493,429.54

57,251,507.56
1,441,442,718.11

0.06

0.08

0.06

0.05

0.04

Sup-Tar 138

Profitability Ratio

Gross Profit Margin

Net Profit

Operating

Margin

Profit Margin

Return on Assets

Y1
= sales - Cost of Goods Sold
sales

Net Profit
Sales

Operating Profit
Sales

Y4

Y5

8,714,267.29
22,178,998.70

11,328,547.48
28,832,698.31

13,942,827.67
35,486,397.92

28,334,989.69
51,225,033.08

31,668,517.89
57,251,507.56

0.39

0.39

0.39

0.55

0.55

8,714,267.29
22,178,998.70

11,328,547.48
28,832,698.31

13,942,827.67
35,486,397.92

14,814,254.40
51,225,033.08

31,668,517.89
57,251,507.56

0.39

0.39

0.39

0.29

0.55

5,415,220.24
22,178,998.70

4,854,979.22
28,832,698.31

7,421,789.39
35,486,397.92

11,489,316.15
51,225,033.08

28,279,967.87
57,251,507.56

0.24

0.17

0.21

0.22

0.49

8,714,267.29
357,200,974.05

11,328,547.48
352,577,646.41

13,942,827.67
565,490,026.19

14,814,254.40
1,037,493,429.54

31,668,517.89
1,441,442,718.11

0.02

0.03

0.02

0.01

0.02

Net Profit
Average on Assets

Y1

= Total Liabilities
Total Assets

Times interest - earned Ratio = Net Income

Annual Interest Expense

Y3

Leverage Ratio

Debt Ratio

Y2

Y2

Y3

Y4

Y5

352,603,036.85
357,200,974.05

335,171,570.08
352,577,646.41

473,223,358.99
565,490,026.19

799,600,635.58
1,037,493,429.54

1,010,294,299.16
1,441,442,718.11

0.99

0.95

0.84

0.77

0.70

1,748,073.93
2,917,971.77

3,246,383.33
3,304,002.14

5,432,509.74
3,958,876.37

12,489,084.48
14,821,877.26

20,431,400.15
2,118,075.49

0.60

0.98

1.37

0.84

9.65

Sup-Tar 139

Currentratiomainlyusedtogiveanideaofthecompany'sabilitytopaybackitsshortterm
liabilities (debtandpayables)with its shortterm assets (cash, inventory, receivables). The
higherthecurrentratio,themorecapablethecompanyisofpayingitsobligations.

Quickratioisviewedasasignofcompany'sfinancialstrengthorweakness(highernumber
meansstronger,lowernumbermeansweaker.

Inventoryturnoverratiomeasuresthenumberoftimes,onaverage,theinventoryissold
duringtheperiod.Itspurposeistomeasuretheliquidityoftheinventory.Apopularvariant
oftheInventoryturnoverratioistoconvertitintoanaveragedaystoselltheinventoryin
termsofdays.

Totalassetturnoverratiothisisameasureofhowwellassetsarebeingusedtoproduce
revenue.

Grossprofitmarginshowremainsfromsalesafteracompanypaysoutthecostofgoods
sold.

Netprofitmarginthisnumberisanindicationofhoweffectiveacompanyisatcostcontrol.
Thehigherthenetprofitmarginis,themoreeffectivethecompanyisatconvertingrevenue
intoactualprofit.

Operatingprofitmarginindicateshoweffectiveacompanyisatcontrollingthecostsand
expensesassociatedwiththeirnormalbusinessoperations.

Return on asset a measure of a company's profitability, equal to a fiscal year's earnings

dividedbyitstotalassets,expressedasapercentage.

Debt ratio this will tell you how much the company relies on debt to finance assets. In

Sup-Tar 140

general, the lower the company's reliance on debt for asset formation, the less risky the
companyissinceexcessivedebtcanleadtoaveryheavyinterestandprincipalrepayment
burden.
ThetimesinterestearnedratioisanIndicatorofacompanysabilitytomeettheinterest
paymentsonitsdebt.Thehigherthetimesinterestearnedratio,themorelikelyitisthat
thecorporationwillbeabletomeetitsinterestpayments.
IncomestatementshowedtheoperationresultsoftheSuptarBraover60months.It
matches the income and the expense in the same period, and we can calculate the net
profit in the period of time. The important thing about an income statement is that it
representsaperiodoftime.Thiscontrastswiththebalancesheet,whichrepresentsasingle
momentintime.
Balance sheet are the summarizes a company's assets, liabilities and shareholders'
equityataspecificpointintime.Thisbalancesheetgivesinvestorsanideaastowhatthe
companyownsandowes,aswellastheamountinvestedbytheshareholders.

CashflowreferstothemovementofcashinflowandcashoutflowofSuptarBra.Itis

usuallymeasuredduringaspecified,finiteperiodoftime.Measurementofcashflowcanbe
usedtodetermineaproject'srateofreturnorvalue.Thetimeofcashflowsintoandoutof
projectsareusedasinputsinfinancialmodels.

Sup-Tar 141

Sup-Tar 142

Chapter8
8.1Riskanalysisofprojects
Risk of Suptar Bra, Its mean opportunity of Suptar Bra will face problems that are
expected to occur in the future. Operating loss or business cannot operate successfully
accordingtoplan.Ortarget.Activitieseveryactivitywillrisksinthe2typesofriskisthefirst
riskthatthecourseCertaintyRiskiscausedbySuptarBra.ItsoccurwithinSuptarBrathe
surelywehaveandcanbeavoided.Theseriskscanarisefromthefirstphaseofoperations
and currently operating. The second is Uncertainty Risk or the risks arising from external
factors. Suptar Bra cannot be predicted and are beyond the control, but can prevent or
eliminatetherisksincurredthem.
8.1.1.CertaintyRisk

8.1.1.1Transportation

During the storm will make our transportation problems. We import goods by land
route.Theproductsourcustomerswanttobelate.Tosolvetheproblemourthecompany
ispreparedtoriskinventoriespreparedbyfirst
8.1.1.2Investmentrisk.
Because of the exchange rate we can provide customer information to investors. The
analysis of economic and political conditions and the feasibility or viability of the risks
associatedwithchangesintherateofreturnoninvestment.Duetothechanginginmarket
interestrates.

8.1.1.3Exchangerate.

Nominal exchange rate or the ratio money two currencies at a time. The price of
currency foreign one unit when calculated in local currency . The Suptar company has
orders from China. Reference from international trade (Thai China). This refers to goods,
servicesandinvestmentinvariousforms.Themoneyandcapitalmarkets.Atallriskdueto
exchange rate fluctuations. We need to know how to manage exchange rate risk. So we
need to be made agreement in foreign exchange futures. to avoid the disadvantage and
risksofunforeseenfuture.
Forthereasonthatsupstarisasmallcompany,whichmakeasmalldeal.ThusSupstar
setastableaverageexchangerate1:5forcurrencyexchangingbetweenYuanandThaiBaht
forourtransaction.Although,currencyexchangeratechangeeveryday,butsomeperiodis
lower than 1:5 and some period is more than 1:5, this is concern about the economic
situationofcountrythatisdifficulttocontrol.Fortheotherhand,SupstarCompanyset1:5

Sup-Tar 143

forcurrencyexchangerate,thisrateismostlylowerthannormalexchangeratethatmeans
weuseless5bahttoget1Yuan.Thereisjustafewperiodtimethatchangeratewillhigher
than1:5thatSuptarhastopaymorethan5bahttoget1Yuan.Therefore1:5isthebest
rateforourcompanytocontrolthecurrencyrisk.
http://ebook.ram.edu/ebook/e/EC353/EC3531.pdfhttp://th.answers.yahoo.com/question/index?qid=2
0100214222456AAM3S9J

8.1.2.UncertaintyRisk
ChanginginCustomerNeed
DemandforpurchaseBraofcustomersmayvarywithdifferentcauses.Whichcan
beadirectrisktobusiness,including.
8.1.2.1.1. Customers turn to the same category because customers prefer
traditionaltype.
8.1.2.1.2. Service, dissatisfaction with the service or customer thinks service not
goodenough.
8.1.2.1.3.Customersmaybebiastoretailcustomersdontlikestylesofstoreorbra
typeofSuptarbra.
Tosolvetheproblem
Fromthereasonsabovefactorsaffectthepurchasingbehaviorofcustomerschange.All
ofwhichhaveaneffectonquantitiesofproductssalesandrevenues.SotheSuptarbrais
consideringtheneedsofcustomersisacornerstone.
SuptarbrausepricingstrategyanddiscountsupportpricestobereasonabletoBraand
reducecustomers'attitudestothepriceofgoods.
In the management and operations. From the allocation of duties to employees and
clearlyhighlightsourservices
8.1.3.EconomicCondition
In the current economic volatility is relatively more frequent. Because of political
conflicts, social problems, people with extravagant spending, values in the consumer
productsoverseasandmoneyflowingoutofthecountry.Resultinsomecustomerstosave
moneyonthepurchaseofnecessaryandimportanttodoreally.Thereforeaffectthesales
of goods decrease. In investment the plants risks in the loan from the bank's credit

Sup-Tar 144

department of investor because the economic situation of the country to be uncertain of

thereasonsabove.
Therefore,thefacilityismonitoringtheeconomicsituationofcountryandinChiangrai.
We define appropriate strategies. Suptar bra supports the promotion and advertising.
Describesthefeaturesandbenefitsofwhenyouwerethebranotserious,andSocial.The
financialmanagement,theplantisstrong.Theselectionexpertstrategiesandwehavegood
staffsupportpartofthelook.AffectthefinancialconditionoftheSuptarbraisstrongand
stable.InvestorisconfidentthattheSuptarbrawillrefundintimetobeagreed.
8.1.4.Risksfromnaturaldisasters
Season and climate is uncertain and cannot predict all that will occur when a natural
disaster.Becauseproblemsflood,airpollutionproblemsandtrafficjam.Suptarbra will
befloods,pollutionproblems,trafficjamandproblemsfromournegligence.Notawareof
peoplesuchasfire,powerfailureetc.SoSuptarbrameasuresprotectthenaturaldisaster.
Suptarbra hasalreadyinstoreandfireinsuranceissues.

Sup-Tar 145

Ifsaledecreaseby5%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 146

Ifsaledecreaseby10%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 147

Ifsaledecreaseby15%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 148

Ifcostincreaseby5%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 149

Ifcostincreaseby10%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 150

Ifcostincreaseby15%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 151

Ifinterestincreaseby5%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 152

Ifinterestincreaseby10%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 153

Ifinterestincreaseby15%
TheprofitandlossstatementwillbeasthefollowingandSuptarBraretainearningattheendofyearfivewillbeasthefollowingthat
showinthestatement.

Sup-Tar 154

8.2Riskmanagementsummary

Accordingtotheriskthathasbeendemonstratedabove,themostriskthatSupstarwill
mostlyconcernisthechangesindemandforpurchasingbrasofcustomers.Therisksabove
likelycausecostincreaseorsalesdecreasetoSupstarthatdirectlyhasaneffecttoearning
ofCompany.
SupstarCompanyformulatesasystematicmanagementforbothofCertaintyRiskand
uncertainty risk. For certainty risk: Company prepared risk inventories to solve late of
transportation, and to timely satisfy the needs of customers. Company provides market
interestratetohelpinvestorhaveclearlyknownofmarketsituation.Andcompanygivesa
stablecurrencyexchangerate1:5tocompanyfinancialcalculationtopreventfluctuationof
exchange rate to reduce the effect to product price. For uncertainty risk that Change in
CustomerNeed,SupstarCompanysetstwostrategiestoprevent:1.supstarCompanyuses
pricingstrategyanddiscountsupportpricestobereasonabletoBraandreducecustomers'
attitudestothepriceofgoods.2. inthemanagementandoperations.Fromtheallocation
ofdutiestoemployeesandclearlyhighlightsourservices.Forothertwouncertaintyrisksas
Economic Condition, and Risks from natural disasters, which Supstar defines appropriate
strategies to prevent and solve problem, such as promotion and advertising to support
Supstarbras.
ThisriskmanagementstrategyenablesSupstartotimelyidentifyproblems,andquickly
made to reflect to problem solving and in order to reduce the loss of the company's
interests.

Sup-Tar 155

Sup-Tar 156

Conclusion
Asthe sale forecasting method which we are focusing on the Micro forecasting is
concernedwithdetailedunitsalesforecasts.Thisisaboutdeterminingaproductsmarket
shareinaparticularindustryandconsideringwhatwillhappentothatmarketshareinthe
future. The whole population of woman of reproductive age (1549 years) =
4,309,000people,ithigherfrom2010to1000millionBaht.Growthopportunitiesisnotless
than 510% is considered a worthy investment. Due to changing consumer behavior, not
only wear to a physical , But now, women will wear as fashion or as opportunities, this
reason make affects to women more frequently purchased bra from 6 mount pre 1 time
changeto 1or2mountpertime.AlsoifweseefromsegmentationUpperclass(700baht
per unit) value 5,000 million Baht, Medium class (for 200700 baht per unit) value 5,000
millionBaht,Lowerclass(50200Bahtperunit)value2,000millionBaht.Themiddleand
lowerclasshavetotalvalueof7000millionbaht,soourcompanywillshouldtosellbrato
thisgroupbecausethisgroupishighvalue.

Thereare32.446millionfemalepopulationsinThailandwith4,309,000
bracustomersaccordingtosurvey.
Forecast1thmonth50610units,2thmonth53647units,3thmonth55672,4th
month52635,5thmonth43525,6thmonth35427,7thmonth32897,8thmonth
35934, 9th month 37452, 10th month 34921, 11th month 36946, 12th month
40995total51060.
The sale is different for each month that according to the sale cycle and
seasons.
Anaverageofdemandincreaseineachyearthat2thyear30%,3thyear23%,
4thyear6%,5thyear12%accordingtothemarketdevelopmentstrategyand
situation.

Sup-Tar 157

Situation:
NowadaysbrassiereindustryinThailandismoreacceptedforThaipeople.Although
therearehighcompetitionbecauseofithasmorebrandsfrommanyentrepreneursbothof
small size and big size. The most people see the importance of price. More choices of
products at the affordable price and can be activated according demand. The customer
changethebehavioroftradingforthisreason,Thaipeopletosavemoney

12,000millionintotalmarketvalueofBahtofunderwearinThailand

Havebrandis6,000millionBaht
Nothavebrand6.000millionBaht

Marketvalueofmorethan12,000millionbahtperyearandgrowmorethan510%of

themarket"lingerie"isatremendouseffortthateachbrandmustcompetefullyandmore
womentodayarenotjustprettytolookinside.InonlyButlingerieisfashionableaswell.
Outside of those clothes that makes her pretty well. This market is very dynamic and
marketing strategy that is interesting. The Thai economy in 2554 has normal grow to
continued

3.0to5.01percent/oftheglobaleconomicrecoveryandspendingisstillthere.The

incomesupportstheconfidenceofthepublicgoodwithcreditandalsocontributingtothe
expansionofeconomicactivity.

Theprivatesectorhasbeengreatlystrengthenedseenfromtheexpansion.IN2553the

economy was driven mainly by the private sector and this growth is distributed evenly.
Unliketherecoveryofthegroup.Themainindustrialcountriesstillrelyonthemotivationof
governmentisimportant.Theneedformonetaryandfiscalpolicytostimulatetheeconomy.
ThenextphaseoffiscalpolicyinThailandstillhasarole.Stimulatetheeconomyevenmore.
Unlike many countries in the region of the stimulus. In 2554 the government passed the
macroeconomic policy as well.Having continuous growth rate and have variety that all in
termsoffashion,qualityandpricesarehighlycompetitive.Thestandardisverynecessaryin
themanufactureofBras,becausewomentoweareverydaythecustomersareimpressed
withourproducts.

AtSuptarbra,wehave32,34and36sizes.Wewillfocusontheform.

Sup-Tar 158

It'sbeautifultofeelcomfortabletoworn.Thereareavarietyofformats.Braforthemother
to breastfeed can to be open front of bars for easy breastfeeding make to the mother to
breastfeed without shyness for the convenience of customers. We also
offeronlineorderingaswell.FortheWholesale,weareserviceDelivery.
Financialanalysis
AllofSuptarBraloanamountwillbetotalof30,000,000andwewillgivebacktheinterestrate
at10%ofyear1,12%foryear2and15%forupperyear3 forthemaximumrateaccordingtotheThailaw.
Thetablebelowwillshowthepaymenttableofthereturn.

An Principal Amount

30,000,000.00

Annual interest Rate 1st Year

10.00%

Annual Interest Rate 2nd Year

Annual Interest Rate MLR-0.5%

12.00%
15.00%
9.50%

(Now MLR 8.0%)

Loan Period in Years
Monthly Payment
Payment in First 36 Months

20

395,036.87

395,036.87

Sup-Tar 159

Year

Month

1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12

Month
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Balance
30,000,000.00
29,854,963.13
29,708,717.61
29,561,253.38
29,412,560.29
29,262,628.08
29,111,446.44
28,959,004.95
28,805,293.12
28,650,300.35
28,494,015.98
28,336,429.24
28,177,529.27
28,064,267.69
27,949,873.49
27,834,335.35
27,717,641.83
27,599,781.38
27,480,742.32
27,360,512.86
27,239,081.12
27,116,435.05
26,992,562.53
26,867,451.28
26,741,088.92
26,680,315.66
26,618,782.73
26,556,480.64
26,493,399.77
26,429,530.39
26,364,862.65
26,299,386.55
26,233,092.01
26,165,968.79
26,098,006.52
26,029,194.73

Payment
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87
395,036.87

Principal

Interest

Cumulative
Principal

145,036.87
146,245.52
147,464.23
148,693.10
149,932.21
151,181.64
152,441.49
153,711.83
154,992.77
156,284.37
157,586.74
158,899.96
113,261.58
114,394.20
115,538.14
116,693.52
117,860.46
119,039.06
120,229.45
121,431.75
122,646.06
123,872.52
125,111.25
126,362.36
60,773.26
61,532.93
62,302.09
63,080.87
63,869.38
64,667.74
65,476.09
66,294.54
67,123.22
67,962.26
68,811.79
69,671.94

250,000.00
248,791.36
247,572.65
246,343.78
245,104.67
243,855.23
242,595.39
241,325.04
240,044.11
238,752.50
237,450.13
236,136.91
281,775.29
280,642.68
279,498.73
278,343.35
277,176.42
275,997.81
274,807.42
273,605.13
272,390.81
271,164.35
269,925.63
268,674.51
334,263.61
333,503.95
332,734.78
331,956.01
331,167.50
330,369.13
329,560.78
328,742.33
327,913.65
327,074.61
326,225.08
325,364.93

145,036.87
291,282.39
438,746.62
587,439.71
737,371.92
888,553.56
1,040,995.05
1,194,706.88
1,349,699.65
1,505,984.02
1,663,570.76
1,822,470.73
1,935,732.31
2,050,126.51
2,165,664.65
2,282,358.17
2,400,218.62
2,519,257.68
2,639,487.14
2,760,918.88
2,883,564.95
3,007,437.47
3,132,548.72
3,258,911.08
3,319,684.34
3,381,217.27
3,443,519.36
3,506,600.23
3,570,469.61
3,635,137.35
3,700,613.45
3,766,907.99
3,834,031.21
3,901,993.48
3,970,805.27
4,040,477.21

Cumulative
Interest
250,000.00
498,791.36
746,364.01
992,707.78
1,237,812.45
1,481,667.69
1,724,263.07
1,965,588.12
2,205,632.22
2,444,384.73
2,681,834.86
2,917,971.77
3,199,747.06
3,480,389.74
3,759,888.48
4,038,231.83
4,315,408.25
4,591,406.06
4,866,213.48
5,139,818.61
5,412,209.42
5,683,373.78
5,953,299.40
6,221,973.91
6,556,237.52
6,889,741.47
7,222,476.25
7,554,432.26
7,885,599.76
8,215,968.89
8,545,529.67
8,874,272.00
9,202,185.65
9,529,260.26
9,855,485.35
10,180,850.28

Sup-Tar 160

AndthesearethefinancialratioanalysisofSuptarBra

Liquidity Ratios
Current Raio

Quick Ratio

= Total Current Assets

Total Current Liabilities

= Current Assets - Inventory

Total Current Liabilities

Y1

Total Assets Turnover

= 365
Inventory Turnover

sales
Total Assets

Y4

Y5

= 348,586,103.99
4,771,355.89

= 565,275,244.77
156,513,249.65

= 1,037,325,723.13
500,930,987.67

= 1,441,276,405.80
741,411,142.71

138.93

73.06

3.61

2.07

1.94

= 319,457,221.50
2,446,424.29

= 322,031,585.24
4,771,355.89

= 532,592,760.15
156,513,249.65

= 1,002,600,583.22
500,930,987.67

= 1,402,465,955.32
741,411,142.71

130.58
Y1

Inventory Turnover Ratio = Cost of Goods Sold

Average Inventory

Y3

= 339,883,774.39
2,446,424.29

Efficiency Ratios

Inventory Period

Y2

67.49
Y2

3.40
Y3

2.00
Y4

1.89
Y5

13,464,731.41
20,426,552.89

17,504,150.83
26,554,518.75

21,543,570.25
32,682,484.62

22,890,043.39
34,725,139.90

25,582,989.67
34,725,139.90

0.66

0.66

0.66

0.66

0.74

365.00
0.66

365.00
0.66

365.00
0.66

365.00
0.66

365.00
0.74

553.72

553.72

553.72

553.72

495.43

22,178,998.70
357,200,974.05

28,832,698.31
352,577,646.41

35,486,397.92
565,490,026.19

51,225,033.08
1,037,493,429.54

57,251,507.56
1,441,442,718.11

0.06

0.08

0.06

0.05

0.04

Sup-Tar 161

Profitability Ratio

Gross Profit Margin

Net Profit

Operating

Margin

Profit Margin

Return on Assets

Y1
= sales - Cost of Goods Sold
sales

Net Profit
Sales

Operating Profit
Sales

Y4

Y5

8,714,267.29
22,178,998.70

11,328,547.48
28,832,698.31

13,942,827.67
35,486,397.92

28,334,989.69
51,225,033.08

31,668,517.89
57,251,507.56

0.39

0.39

0.39

0.55

0.55

8,714,267.29
22,178,998.70

11,328,547.48
28,832,698.31

13,942,827.67
35,486,397.92

14,814,254.40
51,225,033.08

31,668,517.89
57,251,507.56

0.39

0.39

0.39

0.29

0.55

5,415,220.24
22,178,998.70

4,854,979.22
28,832,698.31

7,421,789.39
35,486,397.92

11,489,316.15
51,225,033.08

28,279,967.87
57,251,507.56

0.24

0.17

0.21

0.22

0.49

8,714,267.29
357,200,974.05

11,328,547.48
352,577,646.41

13,942,827.67
565,490,026.19

14,814,254.40
1,037,493,429.54

31,668,517.89
1,441,442,718.11

0.02

0.03

0.02

0.01

0.02

Net Profit
Average on Assets

Y1

= Total Liabilities
Total Assets

Times interest - earned Ratio = Net Income

Annual Interest Expense

Y3

Leverage Ratio

Debt Ratio

Y2

Y2

Y3

Y4

Y5

352,603,036.85
357,200,974.05

335,171,570.08
352,577,646.41

473,223,358.99
565,490,026.19

799,600,635.58
1,037,493,429.54

1,010,294,299.16
1,441,442,718.11

0.99

0.95

0.84

0.77

0.70

1,748,073.93
2,917,971.77

3,246,383.33
3,304,002.14

5,432,509.74
3,958,876.37

12,489,084.48
14,821,877.26

20,431,400.15
2,118,075.49

0.60

0.98

1.37

0.84

9.65

Sup-Tar 162

Currentratiomainlyusedtogiveanideaofthecompany'sabilitytopaybackitsshortterm
liabilities (debtandpayables)with its shortterm assets (cash, inventory, receivables). The
higherthecurrentratio,themorecapablethecompanyisofpayingitsobligations.

Quickratioisviewedasasignofcompany'sfinancialstrengthorweakness(highernumber
meansstronger,lowernumbermeansweaker.

Inventoryturnoverratiomeasuresthenumberoftimes,onaverage,theinventoryissold
duringtheperiod.Itspurposeistomeasuretheliquidityoftheinventory.Apopularvariant
oftheInventoryturnoverratioistoconvertitintoanaveragedaystoselltheinventoryin
termsofdays.

Totalassetturnoverratiothisisameasureofhowwellassetsarebeingusedtoproduce
revenue.

Grossprofitmarginshowremainsfromsalesafteracompanypaysoutthecostofgoods
sold.

Netprofitmarginthisnumberisanindicationofhoweffectiveacompanyisatcostcontrol.
Thehigherthenetprofitmarginis,themoreeffectivethecompanyisatconvertingrevenue
intoactualprofit.

Operatingprofitmarginindicateshoweffectiveacompanyisatcontrollingthecostsand
expensesassociatedwiththeirnormalbusinessoperations.

Return on asset a measure of a company's profitability, equal to a fiscal year's earnings

dividedbyitstotalassets,expressedasapercentage.

Debt ratio this will tell you how much the company relies on debt to finance assets. In

Sup-Tar 163

general, the lower the company's reliance on debt for asset formation, the less risky the
companyissinceexcessivedebtcanleadtoaveryheavyinterestandprincipalrepayment
burden.
ThetimesinterestearnedratioisanIndicatorofacompanysabilitytomeettheinterest
paymentsonitsdebt.Thehigherthetimesinterestearnedratio,themorelikelyitisthat
thecorporationwillbeabletomeetitsinterestpayments.
IncomestatementshowedtheoperationresultsoftheSuptarBraover60months.It
matches the income and the expense in the same period, and we can calculate the net
profit in the period of time. The important thing about an income statement is that it
representsaperiodoftime.Thiscontrastswiththebalancesheet,whichrepresentsasingle
momentintime.
Balance sheet are the summarizes a company's assets, liabilities and shareholders'
equityataspecificpointintime.Thisbalancesheetgivesinvestorsanideaastowhatthe
companyownsandowes,aswellastheamountinvestedbytheshareholders.

CashflowreferstothemovementofcashinflowandcashoutflowofSuptarBra.Itis

usuallymeasuredduringaspecified,finiteperiodoftime.Measurementofcashflowcanbe
usedtodetermineaproject'srateofreturnorvalue.Thetimeofcashflowsintoandoutof
projectsareusedasinputsinfinancialmodels.

Sup-Tar 164

Sup-Tar 165

Jade Lady sales 2011 by Maekong Online Import & Export Company Limited
Wholesale in JD Bra in Maesai
Number Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Amount
average price

1
Basic Bra
80,215
85,028
88,237
83,424 68,985
56,151
52,140
56,953
59,359
55,348
58,557
64,974
809,369
23
2
Sexy Charming Girl
8,872
9,404
9,759
9,227
7,630
6,210
5,767
6,299
6,565
6,122
6,477
7,186
89,518
45
3
Wealth Lady
3,245
3,440
3,570
3,375
2,791
2,272
2,109
2,304
2,401
2,239
2,369
2,628
32,742
56
4
Sport Bra
1,980
2,099
2,178
2,059
1,703
1,386
1,287
1,406
1,465
1,366
1,445
1,604
19,978
43
5
Antigravity Bra
2,234
2,368
2,457
2,323
1,921
1,564
1,452
1,586
1,653
1,541
1,631
1,810
22,541
60
3,039
6
Body Fit Bra
4,675
4,956
5,143
4,862
4,021
3,273
3,319
3,460
3,226
3,413
3,787
47,171
73

7
Total Unit
101,221
107,294
111,343
105,270 87,050
70,855
65,794
71,867
74,904
69,842
73,891
81,989
1,021,320
8
Amount
2,986,360 3,165,542 3,284,996 3,105,814 2,568,270 2,090,452 1,941,134 2,120,316 2,209,906 2,060,588 2,180,043 2,418,952 30,132,372
Basic
1.06
1.1
1.04 1-0.14
1-0.3
1-0.35
1-0.29
1-0.26
1-0.31
1-0.27
1-0.19

Retail in JD bra in Maesai China Town

Number Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Amount
average price
1
Basic Bra
12,627
13,385
13,890
17,678 10,859
8,839
8,208
8,965
9,344
8,713
14,269
15,152
141,927
35
2
Sexy Charming Girl
3,146
3,335
3,461
4,404
2,706
2,202
2,045
2,234
2,328
2,171
3,555
3,775
35,361
90
3
Wealth Lady
1,202
1,274
1,322
1,683
1,034
841
781
853
889
829
1,358
1,442
13,510
120
4
Sport Bra
762
808
838
1,067
655
533
495
541
564
526
861
914
8,565
90
5
Antigravity Bra
841
891
925
1,177
723
589
547
597
622
580
950
1,009
9,453
120
6
Body Fit Bra
1,620
1,717
1,782
2,268
1,393
1,134
1,053
1,150
1,199
1,118
1,831
1,944
18,209
140
7
Total Unit
20,198
21,410
22,218
28,277 17,370
14,139
13,129
14,341
14,947
13,937
22,824
24,238
227,026
8
Amount
1,265,625 1,341,563 1,392,188 1,771,875 1,088,438
885,938
822,656
898,594
936,563
873,281 1,430,156 1,518,750 14,225,625
Basic
1.06
1.1
1.4 1-0.14 1-0.3
1-0.35
1-0.29
1-0.26
1-0.31
1.13
1.2

Sup-Tar 166

Wholesale in JD bra in Bobae Bangkok

Number Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Amount
average price
1
Basic Bra
39,110
41,457
43,021
40,674 33,635
27,377
25,422
27,768
28,941
26,986
28,550
31,679
394,620
23
2
Sexy Charming Girl
4,536
4,808
4,990
4,717 3,901
3,175
2,948
3,221
3,357
3,130
3,311
3,674
45,768
45
3
Wealth Lady
1,923
2,038
2,115
2,000 1,654
1,346
1,250
1,365
1,423
1,327
1,404
1,558
19,403
56
4
Sport Bra
986
1,045
1,085
1,025
848
690
641
700
730
680
720
799
9,949
43
5
Antigravity Bra
1,217
1,290
1,339
1,266 1,047
852
791
864
901
840
888
986
12,280
60
6
Body Fit Bra
2,548
2,701
2,803
2,650 2,191
1,784
1,656
1,809
1,886
1,758
1,860
2,064
25,709
73
7
Total Unit
50,320
53,339
55,352
52,333 43,275
35,224
32,708
35,727
37,237
34,721
36,734
40,759
507,729
8
Amount
1,512,760 1,603,526 1,664,036 1,573,270 1,300,974 1,058,932 983,294 1,074,060 1,119,442 1,043,804 1,104,315 1,225,336 15,263,748
Basic
1.06
1.1
1.04 1-0.14 1-0.3
1-0.35
1-0.29
1-0.26
1-0.31
1-0.27
1-0.19

Total sales
Number Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Amount
1
Wholesale in Maesai
2,986,360 3,165,542 3,284,996 3,105,814 2,568,270 2,090,452 1,941,134 2,120,316 2,209,906 2,060,588 2,180,043 2,418,952 30,132,372
2
wholesale in Bangkok
1,512,760 1,603,526 1,664,036 1,573,270 1,300,974 1,058,932 983,294 1,074,060 1,119,442 1,043,804 1,104,315 1,225,336 15,263,748

3
Retail in Maesai China Town 1,265,625 1,341,563 1,392,188 1,771,875 1,088,438 885,938 822,656 898,594 936,563 873,281 1,430,156 1,518,750 14,225,625

Amount
5,764,745 6,110,630 6,341,220 6,450,960 4,957,681 4,035,322 3,747,084 4,092,969 4,265,911 3,977,674 4,714,514 5,163,037 59,621,746
4

Sup-Tar 167

Wholesale in JD Bra in Maesai

Jan
Description
Basi
c
Bra
80,215.00

Sexy Charming Gi
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
w

8,872.00
3,245.00
1,980.00
2,234.00
4,675.00
101,221.00
9.91

Feb

Mar
85,027.90
9,404.32
3,439.70
2,098.80
2,368.04
4,955.50
107,294.26
10.51

Apr
88,236.50
9,759.20
3,569.50
2,178.00
2,457.40
5,142.50
111,343.10
10.90

May
83,423.60
9,226.88
3,374.80
2,059.20
2,323.36
4,862.00
105,269.84
10.31

Jun
68,984.90
7,629.92
2,790.70
1,702.80
1,921.24
4,020.50
87,050.06
8.52

Jul
56,150.50
6,210.40

2,271.50
1,386.00
1,563.80
3,272.50
70,854.70

6.94

Aug
52,139.75
5,766.80
2,109.25
1,287.00
1,452.10
3,038.75
65,793.65
6.44

Sep
56,952.65
6,299.12
2,303.95
1,405.80
1,586.14
3,319.25
71,866.91
7.04

Oct
59,359.10
6,565.28
2,401.30
1,465.20
1,653.16
3,459.50
74,903.54
7.33

Nov
55,348.35
6,121.68
2,239.05
1,366.20
1,541.46
3,225.75
69,842.49
6.84

Dec
58,556.95
6,476.56
2,368.85
1,445.40
1,630.82
3,412.75
73,891.33
7.23

64,974.15
7,186.32
2,628.45
1,603.80
1,809.54
3,786.75
81,989.01
8.03

Amount
809,369.35
89,518.48
32,742.05
19,978.20
22,541.06
47,170.75
1,021,319.89
100.00

average price
23
45
56
43
60
73

First year
Secondyear
Third Year
fourth years
fifth years

50
65
80
85
95

Seasoning
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Basic Bra
9.910802775 10.50545094 10.90188305 10.30723489 8.523290387 6.937561943 6.442021804
7.03666997 7.333994054 6.838453915 7.234886026 8.027750248
7.03666997 7.333994054 6.838453915 7.234886026 8.027750248
Sexy Charming Gir 9.910802775 10.50545094 10.90188305 10.30723489 8.523290387 6.937561943 6.442021804
Wealth Lady
9.910802775 10.50545094 10.90188305 10.30723489 8.523290387 6.937561943 6.442021804
7.03666997 7.333994054 6.838453915 7.234886026 8.027750248
Sport Bra
9.910802775 10.50545094 10.90188305 10.30723489 8.523290387 6.937561943 6.442021804
7.03666997 7.333994054 6.838453915 7.234886026 8.027750248
Antigravity Bra
9.910802775 10.50545094 10.90188305 10.30723489 8.523290387 6.937561943 6.442021804
7.03666997 7.333994054 6.838453915 7.234886026 8.027750248
Body Fit Bra
9.910802775 10.50545094 10.90188305 10.30723489 8.523290387 6.937561943 6.442021804
7.03666997 7.333994054 6.838453915 7.234886026 8.027750248
Total Unit
9.910802775 10.50545094 10.90188305 10.30723489 8.523290387 6.937561943 6.442021804
7.03666997 7.333994054 6.838453915 7.234886026 8.027750248

Sup-Tar 168

Year 1
Description
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth
Year 2
Description
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth

Jan

Feb

40,107.50
42,513.95
4,436.00
4,702.16
1,622.50
1,719.85
990.00
1,049.40
1,117.00
1,184.02
2,337.50
2,477.75
50,610.50 53,647.13
1,493,180.00 1,582,770.80

Jan
52,139.75
5,766.80
2,109.25
1,287.00
1,452.10
3,038.75
65,793.65
1,941,134.00

Feb
55,268.14
6,112.81
2,235.81
1,364.22
1,539.23
3,221.08
69,741.27
2,057,602.04

Mar
44,118.25
4,879.60
1,784.75
1,089.00
1,228.70
2,571.25
55,671.55
1,642,498.00

Mar
57,353.73
6,343.48
2,320.18
1,415.70
1,597.31
3,342.63
72,373.02
2,135,247.40

Apr
41,711.80
4,613.44
1,687.40
1,029.60
1,161.68
2,431.00
52,634.92
1,552,907.20

Apr
54,225.34
5,997.47
2,193.62
1,338.48
1,510.18
3,160.30
68,425.40
2,018,779.36

May
34,492.45
3,814.96
1,395.35
851.40
960.62
2,010.25
43,525.03
1,284,134.80

May
44,840.19
4,959.45
1,813.96
1,106.82
1,248.81
2,613.33
56,582.54
1,669,375.24

Jun

Jul

Aug

28,075.25
3,105.20
1,135.75
693.00
781.90
1,636.25
35,427.35
1,045,226.00

Jun
36,497.83
4,036.76
1,476.48
900.90
1,016.47
2,127.13
46,055.56
1,358,793.80

26,069.88
2,883.40
1,054.63
643.50
726.05
1,519.38
32,896.83
970,567.00

Jul
33,890.84
3,748.42
1,371.01
836.55
943.87
1,975.19
42,765.87
1,261,737.10

28,476.33
3,149.56
1,151.98
702.90
793.07
1,659.63
35,933.46
1,060,157.80

Aug
37,019.22
4,094.43
1,497.57
913.77
1,030.99
2,157.51
46,713.49
1,378,205.14

Sep

Oct

29,679.55
3,282.64
1,200.65
732.60
826.58
1,729.75
37,451.77
1,104,953.20

Sep
38,583.42
4,267.43
1,560.85
952.38
1,074.55
2,248.68
48,687.30
1,436,439.16

Nov

Dec

27,674.18
3,060.84
1,119.53
683.10
770.73
1,612.88
34,921.25
1,030,294.20

29,278.48
3,238.28
1,184.43
722.70
815.41
1,706.38
36,945.67
1,090,021.40

32,487.08
3,593.16
1,314.23
801.90
904.77
1,893.38
40,994.51
1,209,475.80

Oct

Nov

Dec

35,976.43
3,979.09
1,455.38
888.03
1,001.95
2,096.74
45,397.62
1,339,382.46

38,062.02
4,209.76
1,539.75
939.51
1,060.03
2,218.29
48,029.36
1,417,027.82

42,233.20
4,671.11
1,708.49
1,042.47
1,176.20
2,461.39
53,292.86
1,572,318.54

Sup-Tar 169

Year 3
Description
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth
Year 4
Description
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth

Jan
64,172.00
7,097.60
2,596.00
1,584.00
1,787.20
3,740.00
80,976.80
2,389,088.00

Jan
68,182.75
7,541.20
2,758.25
1,683.00
1,898.90
3,973.75
86,037.85
2,538,406.00

Feb
68,022.32
7,523.46
2,751.76
1,679.04
1,894.43

3,964.40
85,835.41
2,532,433.28

Feb
72,273.72
7,993.67
2,923.75
1,783.98
2,012.83
4,212.18
91,200.12
2,690,710.36

Mar
70,589.20
7,807.36
2,855.60
1,742.40
1,965.92
4,114.00
89,074.48
2,627,996.80

Mar
75,001.03
8,295.32
3,034.08
1,851.30
2,088.79
4,371.13
94,641.64
2,792,246.60

Apr
66,738.88
7,381.50
2,699.84
1,647.36
1,858.69
3,889.60
84,215.87
2,484,651.52

Apr
70,910.06
7,842.85
2,868.58
1,750.32
1,974.86
4,132.70
89,479.36
2,639,942.24

May
55,187.92
6,103.94
2,232.56
1,362.24
1,536.99
3,216.40
69,640.05
2,054,615.68

May
58,637.17
6,485.43
2,372.10
1,447.38
1,633.05
3,417.43
73,992.55
2,183,029.16

Jun
44,920.40
4,968.32
1,817.20
1,108.80
1,251.04
2,618.00
56,683.76
1,672,361.60

Jun
47,727.93
5,278.84
1,930.78
1,178.10
1,329.23
2,781.63
60,226.50
1,776,884.20

Jul
41,711.80
4,613.44
1,687.40
1,029.60
1,161.68
2,431.00
52,634.92
1,552,907.20

Jul
44,318.79
4,901.78
1,792.86
1,093.95
1,234.29
2,582.94
55,924.60
1,649,963.90

Aug
45,562.12
5,039.30
1,843.16
1,124.64
1,268.91
2,655.40
57,493.53
1,696,252.48

Aug
48,409.75
5,354.25
1,958.36
1,194.93
1,348.22
2,821.36
61,086.87
1,802,268.26

Sep
47,487.28
5,252.22
1,921.04
1,172.16
1,322.53
2,767.60
59,922.83
1,767,925.12

Sep
50,455.24
5,580.49
2,041.11
1,245.42
1,405.19
2,940.58
63,668.01
1,878,420.44

Oct
44,278.68
4,897.34
1,791.24
1,092.96
1,233.17
2,580.60
55,873.99
1,648,470.72

Oct
47,046.10
5,203.43
1,903.19
1,161.27
1,310.24
2,741.89
59,366.12
1,751,500.14

Nov
46,845.56
5,181.25
1,895.08
1,156.32
1,304.66
2,730.20
59,113.06
1,744,034.24

Nov
49,773.41
5,505.08
2,013.52
1,228.59
1,386.20
2,900.84
62,807.63
1,853,036.38

Dec
51,979.32
5,749.06
2,102.76
1,283.04
1,447.63
3,029.40
65,591.21
1,935,161.28

Dec
55,228.03
6,108.37
2,234.18
1,363.23
1,538.11
3,218.74
69,690.66
2,056,108.86

Sup-Tar 170

Year 5
Description
Jan
Feb
76,204.25
80,776.51
Basic Bra
Sexy
Charmi
n
g
Gi
r
l
8,428.40
8,934.10

Wealth Lady
3,082.75
3,267.72
Sport Bra
1,881.00
1,993.86
Antigravity Bra
2,122.30
2,249.64
4,441.25
4,707.73
Body Fit Bra
96,159.95
101,929.55
Total Unit

amouth
2,837,042.00 3,007,264.52

Retail in JD bra in Maesai China Town

Jan
Feb
Mar
Description
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
Amount

12,627
3,146
1,202
762
841
1,620
20,198
1,265,625

13,385
3,335
1,274
808
891
1,717
21,410
1,341,563

Mar

Apr

May

83,824.68
9,271.24
3,391.03
2,069.10
2,334.53
4,885.38
105,775.95
3,120,746.20

79,252.42
8,765.54
3,206.06

1,956.24
2,207.19
4,618.90
100,006.35
2,950,523.68

Apr

May

13,890
3,461
1,322
838
925
1,782
22,218
1,392,188

17,678
4,404
1,683
1,067
1,177
2,268
28,277
1,771,875

Jun

65,535.66
7,248.42
2,651.17
1,617.66
1,825.18
3,819.48
82,697.56
2,439,856.12

Jun
10,859
2,706
1,034
655
723
1,393
17,370
1,088,438

Jul

53,342.98
5,899.88
2,157.93
1,316.70
1,485.61
3,108.88
67,311.97
1,985,929.40

Jul
8,839
2,202
841
533
589
1,134
14,139
885,938

Aug

49,532.76
5,478.46
2,003.79
1,222.65
1,379.50
2,886.81
62,503.97
1,844,077.30

Aug
8,208
2,045
781
495
547
1,053
13,129
822,656

Sep

54,105.02
5,984.16
2,188.75
1,335.51
1,506.83
3,153.29
68,273.56
2,014,299.82

Sep
8,965
2,234
853
541
597
1,150
14,341
898,594

Oct

56,391.15
6,237.02
2,281.24
1,391.94
1,570.50
3,286.53
71,158.36
2,099,411.08

Oct
9,344
2,328
889
564
622
1,199
14,947
936,563

Nov
8,713
2,171
829
526
580
1,118
13,937
873,281

Nov

52,580.93
5,815.60
2,127.10
1,297.89
1,464.39
3,064.46
66,350.37
1,957,558.98

Dec
14,269
3,555
1,358
861
950
1,831
22,824
1,430,156

55,629.10
6,152.73
2,250.41
1,373.13
1,549.28
3,242.11
70,196.76
2,071,040.66

Dec
61,725.44
6,827.00
2,497.03
1,523.61
1,719.06
3,597.41
77,889.56
2,298,004.02

Amount average price

15,152 141,927
35
3,775
35,361
90
1,442
13,510
120
914
8,565
90
1,009
9,453
120
1,944
18,209
140
24,238 227,026
1,518,750 14,225,625

Sup-Tar 171

Seasoni
ng
Descri
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
ption
Basic Bra
8.896797153 9.430604982 9.786476868 12.45551601 7.651245552 6.227758007 5.782918149 6.316725979 6.583629893 6.138790036 10.05338078 10.67615658

Sexy Charming Girl

8.896797153 9.430604982 9.786476868 12.45551601 7.651245552 6.227758007 5.782918149 6.316725979 6.583629893 6.138790036 10.05338078 10.67615658

Wealth Lady
8.896797153 9.430604982 9.786476868 12.45551601 7.651245552 6.227758007 5.782918149 6.316725979 6.583629893 6.138790036 10.05338078 10.67615658
Bra
Sport
8.896797153 9.430604982 9.786476868 12.45551601 7.651245552 6.227758007 5.782918149 6.316725979 6.583629893 6.138790036 10.05338078 10.67615658

Antigravity Bra
8.896797153 9.430604982 9.786476868 12.45551601 7.651245552 6.227758007 5.782918149 6.316725979 6.583629893 6.138790036 10.05338078 10.67615658
Fit Bra
Body
8.896797153 9.430604982 9.786476868 12.45551601 7.651245552 6.227758007 5.782918149 6.316725979 6.583629893 6.138790036 10.05338078 10.67615658
Unit
Total
8.896797153 9.430604982 9.786476868 12.45551601 7.651245552 6.227758007 5.782918149 6.316725979 6.583629893 6.138790036 10.05338078 10.67615658

Year 1
Descri
ption

Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth

Jan

Feb
6,313.50
1,573.00
601.00
381.00
420.50
810.00
10,099.00
632,812.50

6,692.31
1,667.38
637.06
403.86
445.73
858.60
10,704.94
670,781.25

Mar

Apr
6,944.85
1,730.30
661.10
419.10
462.55
891.00
11,108.90
696,093.75

May
8,838.90
2,202.20
841.40
533.40
588.70
1,134.00
14,138.60
885,937.50

Jun
5,429.61
1,352.78
516.86
327.66
361.63
696.60
8,685.14
544,218.75

Jul
4,419.45
1,101.10
420.70
266.70
294.35
567.00
7,069.30
442,968.75

Aug
4,103.78
1,022.45
390.65
247.65
273.33
526.50
6,564.35
411,328.13

Sep
4,482.59
1,116.83
426.71
270.51
298.56
575.10
7,170.29
449,296.88

Oct
4,671.99
1,164.02
444.74
281.94
311.17
599.40
7,473.26
468,281.25

Nov
4,356.32
1,085.37
414.69
262.89
290.15
558.90
6,968.31
436,640.63

Dec
7,134.26
1,777.49
679.13
430.53
475.17
915.30
11,411.87
715,078.13

7,576.20
1,887.60
721.20
457.20
504.60
972.00
12,118.80
759,375.00

Sup-Tar 172

Year 2
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Description
Basi
c
Bra
8,207.55
8,700.00
9,028.31
11,490.57
7,058.49
5,745.29
5,334.91
5,827.36
6,073.59
5,663.21
9,274.53
9,849.06

2,044.90
2,167.59
2,249.39
2,862.86
1,758.61
1,431.43
1,329.19
1,451.88
1,513.23
1,410.98
2,310.74
2,453.88
Sexy Charming Girl
Wealth Lady
781.30
828.18
859.43
1,093.82
671.92
546.91
507.85
554.72
578.16
539.10
882.87
937.56

Sport Bra
495.30
525.02
544.83
693.42
425.96
346.71
321.95
351.66
366.52
341.76
559.69
594.36
Antigravity Bra
546.65
579.45
601.32
765.31
470.12
382.66
355.32
388.12
404.52
377.19
617.71
655.98
Body Fit Bra
1,053.00
1,116.18
1,158.30
1,474.20
905.58
737.10
684.45
747.63
779.22
726.57
1,189.89
1,263.60
Total Unit
13,128.70
13,916.42
14,441.57
18,380.18
11,290.68
9,190.09
8,533.66
9,321.38
9,715.24
9,058.80
14,835.43
15,754.44
amouth
567,632.81
929,601.56
987,187.50
822,656.25
872,015.63
904,921.88 1,151,718.75
707,484.38
575,859.38
534,726.56
584,085.94
608,765.63

Year 3
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Description
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth

10,101.60
2,516.80
961.60
609.60
672.80
1,296.00
16,158.40
1,012,500.00

10,707.70
2,667.81
1,019.30
646.18
713.17
1,373.76
17,127.90
1,073,250.00

11,111.76
2,768.48
1,057.76
670.56
740.08
1,425.60
17,774.24
1,113,750.00

14,142.24
3,523.52
1,346.24
853.44
941.92
1,814.40
22,621.76
1,417,500.00

8,687.38
2,164.45
826.98
524.26
578.61
1,114.56
13,896.22
870,750.00

7,071.12
1,761.76
673.12
426.72
470.96
907.20
11,310.88
708,750.00

6,566.04
1,635.92
625.04
396.24
437.32
842.40
10,502.96
658,125.00

7,172.14
1,786.93
682.74
432.82
477.69
920.16
11,472.46
718,875.00

7,475.18
1,862.43
711.58
451.10
497.87
959.04
11,957.22
749,250.00

6,970.10
1,736.59
663.50
420.62
464.23
894.24
11,149.30
698,625.00

11,414.81
2,843.98
1,086.61
688.85
760.26
1,464.48
18,258.99
1,144,125.00

12,121.92
3,020.16
1,153.92
731.52
807.36
1,555.20
19,390.08
1,215,000.00

Sup-Tar 173

Year 4
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Basic Bra
10,732.95
11,376.93
11,806.25
15,026.13
9,230.34
7,513.07
6,976.42
7,620.39
7,942.38
7,405.74
12,128.23
12,879.54
Sexy Charming Girl
2,674.10
2,834.55
2,941.51
3,743.74
2,299.73
1,871.87
1,738.17
1,898.61
1,978.83
1,845.13
3,021.73
3,208.92
Wealth Lady
1,021.70
1,083.00
1,123.87
1,430.38
878.66
715.19
664.11
725.41
756.06
704.97
1,154.52
1,226.04
Sport Bra
647.70
686.56
712.47
906.78
557.02
453.39
421.01
459.87
479.30
446.91
731.90
777.24
Antigravity Bra
714.85
757.74
786.34
1,000.79
614.77
500.40
464.65
507.54
528.99
493.25
807.78
857.82
Body Fit Bra
1,377.00
1,459.62
1,514.70
1,927.80
1,184.22
963.90
895.05
977.67
1,018.98
950.13
1,556.01
1,652.40
Total Unit
17,168.30
18,198.40
18,885.13
24,035.62
14,764.74
12,017.81
11,159.40
12,189.49
12,704.54
11,846.13
19,400.18
20,601.96
amouth
1,075,781.25 1,140,328.13 1,183,359.38 1,506,093.75 925,171.88 753,046.88 699,257.81 763,804.69 796,078.13 742,289.06 1,215,632.81 1,290,937.50
Year 5
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Basic Bra
11,995.65
12,715.39
13,195.22
16,793.91
10,316.26
8,396.96
7,797.17
8,516.91
8,876.78
8,277.00
13,555.08
14,394.78
Sexy Charming Girl
2,988.70
3,168.02
3,287.57
4,184.18
2,570.28
2,092.09
1,942.66
2,121.98
2,211.64
2,062.20
3,377.23
3,586.44
Wealth Lady
1,141.90
1,210.41
1,256.09
1,598.66
982.03
799.33
742.24
810.75
845.01
787.91
1,290.35
1,370.28
Sport Bra
723.90
767.33
796.29
1,013.46
622.55
506.73
470.54
513.97
535.69
499.49
818.01
868.68
Antigravity Bra
798.95
846.89
878.85
1,118.53
687.10
559.27
519.32
567.25
591.22
551.28
902.81
958.74
Body Fit Bra
1,539.00
1,631.34
1,692.90
2,154.60
1,323.54
1,077.30
1,000.35
1,092.69
1,138.86
1,061.91
1,739.07
1,846.80
Total Unit
19,188.10
20,339.39
21,106.91
26,863.34
16,501.77
13,431.67
12,472.27
13,623.55
14,199.19
13,239.79
21,682.55
23,025.72
amouth
1,202,343.75 1,274,484.38 1,322,578.13 1,683,281.25 1,034,015.63 841,640.63 781,523.44 853,664.06 889,734.38 829,617.19 1,358,648.44 1,442,812.50

Sup-Tar 174

Total sales 1
Description Jan
Feb
Mar
Apr
May
Jun
Jul
Wholesale in Maes 1,493,180.00 1,582,770.80 1,642,498.00 1,552,907.20 1,284,134.80 1,045,226.00
Retail in Maesai Ch 632,812.50 670,781.25 696,093.75 885,937.50 544,218.75 442,968.75
Amount
2,125,992.50 2,253,552.05 2,338,591.75 2,438,844.70 1,828,353.55 1,488,194.75

Total sales 2
Description Jan
Feb
Mar
Apr
May
Jun
Jul
Wholesale in Maes 1,941,134.00 2,057,602.04 2,135,247.40 2,018,779.36 1,669,375.24 1,358,793.80
Retail in Maesai Ch 822,656.25 872,015.63 904,921.88 1,151,718.75 707,484.38 575,859.38
Amount
2,763,790.25 2,929,617.67 3,040,169.28 3,170,498.11 2,376,859.62 1,934,653.18

Aug

Sep
Oct
Nov
Dec
Amount
1,060,157.80 1,104,953.20 1,030,294.20 1,090,021.40 1,209,475.80
449,296.88 468,281.25 436,640.63 715,078.13 759,375.00
1,509,454.68 1,573,234.45 1,466,934.83 1,805,099.53 1,968,850.80

Aug

Sep
Oct
Nov
Dec
Amount
1,378,205.14 1,436,439.16 1,339,382.46 1,417,027.82 1,572,318.54
584,085.94 608,765.63 567,632.81 929,601.56 987,187.50
1,962,291.08 2,045,204.79 1,907,015.27 2,346,629.38 2,559,506.04

970,567.00
411,328.13
1,381,895.13

1,261,737.10
534,726.56
1,796,463.66

Sup-Tar 175

Total sales 3

Description Jan
Mar
Feb
Apr
May
Jun
Jul
Wholesale in Maes 2,389,088.00 2,532,433.28 2,627,996.80 2,484,651.52 2,054,615.68 1,672,361.60
708,750.00
Retail in Maesai Ch 1,012,500.00 1,073,250.00 1,113,750.00 1,417,500.00 870,750.00
Amount
3,401,588.00 3,605,683.28 3,741,746.80 3,902,151.52 2,925,365.68 2,381,111.60

Total sales 4
Description Jan
Feb
Mar
Apr
May
Jun
Jul
Wholesale in Maes 2,538,406.00 2,690,710.36 2,792,246.60 2,639,942.24 2,183,029.16 1,776,884.20
753,046.88
Retail in Maesai Ch 1,075,781.25 1,140,328.13 1,183,359.38 1,506,093.75 925,171.88
Amount
3,614,187.25 3,831,038.49 3,975,605.98 4,146,035.99 3,108,201.04 2,529,931.08

Total sales 5
Description Jan
Feb
Mar
Apr
May
Jun
Jul
Wholesale in Maes 2,837,042.00 3,007,264.52 3,120,746.20 2,950,523.68 2,439,856.12 1,985,929.40
841,640.63
Retail in Maesai Ch 1,202,343.75 1,274,484.38 1,322,578.13 1,683,281.25 1,034,015.63
Amount
4,039,385.75 4,281,748.90 4,443,324.33 4,633,804.93 3,473,871.75 2,827,570.03

Aug

Sep
Oct
Nov
Dec
Amount
1,696,252.48 1,767,925.12 1,648,470.72 1,744,034.24 1,935,161.28
718,875.00 749,250.00 698,625.00 1,144,125.00 1,215,000.00
2,415,127.48 2,517,175.12 2,347,095.72 2,888,159.24 3,150,161.28

Aug

Sep
Oct
Nov
Dec
Amount
1,802,268.26 1,878,420.44 1,751,500.14 1,853,036.38 2,056,108.86
763,804.69 796,078.13 742,289.06 1,215,632.81 1,290,937.50
2,566,072.95 2,674,498.57 2,493,789.20 3,068,669.19 3,347,046.36

Aug

Sep
Oct
Nov
Dec
Amount
2,014,299.82 2,099,411.08 1,957,558.98 2,071,040.66 2,298,004.02
853,664.06 889,734.38 829,617.19 1,358,648.44 1,442,812.50
2,867,963.88 2,989,145.46 2,787,176.17 3,429,689.10 3,740,816.52

1,552,907.20
658,125.00
2,211,032.20

1,649,963.90
699,257.81
2,349,221.71

1,844,077.30
781,523.44
2,625,600.74

Sup-Tar 176

Inventorytables

Year 1

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Beging inventory
Purchase during the year
Cost of goods sold
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit

2,963,253.39
1,579,373.98
143,272.71
2,429,368.76
1,306,598.68
392,716.05
2,212,110.75
1,285,172.66
319,068.17
3,687,041.01
2,632,508.12
4,268,800.00
3,735,200.00
2,668,000.00
4,268,800.00
1,305,546.61 1,383,879.41 1,436,101.27 1,449,103.95 1,122,770.08 913,882.63 848,605.30 926,938.09 966,104.49 900,827.16 1,054,532.89 1,156,439.52
46,421.00
49,206.26
51,063.10
50,550.70
39,922.06
32,494.70
30,173.65
32,958.91
34,351.54
32,030.49
36,412.73
40,063.28
6,009.00
6,369.54
6,609.90
6,815.64
5,167.74
4,206.30
3,905.85
4,266.39
4,446.66
4,146.21
5,015.77
5,480.76
2,223.50
2,356.91
2,445.85
2,528.80
1,912.21
1,556.45
1,445.28
1,578.69
1,645.39
1,534.22
1,863.56
2,035.43
1,179.06
959.70
891.15
973.41
1,014.54
945.99
1,153.23
1,259.10
1,371.00
1,453.26
1,508.10
1,563.00
1,537.50
1,629.75
1,691.25
1,750.38
1,322.25
1,076.25
999.38
1,091.63
1,137.75
1,060.88
1,290.58
1,409.37
3,147.50
3,336.35
3,462.25
3,565.00
2,706.85
2,203.25
2,045.88
2,234.73
2,329.15
2,171.78
2,621.68
2,865.38
60,709.50
64,352.07
66,780.45
66,773.52
52,210.17
42,496.65
39,461.18
43,103.75
44,925.03
41,889.56
48,357.54
53,113.31

amount
Ending Inventory

1,305,546.61 1,383,879.41 1,436,101.27 1,449,103.95 1,122,770.08 913,882.63 848,605.30 926,938.09 966,104.49 900,827.16 1,054,532.89 1,156,439.52
2,963,253 1,579,374 143,273 2,429,369 1,306,599 392,716 2,212,111 1,285,173 319,068 3,687,041 2,632,508 1,476,069

total
18,950,484
14,940,800
13,464,731
475,648
62,440
23,126
14,272
15,997
32,690
624,173
13,464,731
20,426,553

Sup-Tar 177

Year 2

Jan

Beging inventory
Purchase during the year
Cost of goods sold
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth

3,852,229.41
2,053,186.18
186,254.53
3,158,179.39
1,698,578.28
510,530.87
2,875,743.98
1,670,724.46
414,788.62
4,793,153.31
3,422,260.55
5,549,440
4,855,760
3,468,400
5,549,440
1,697,210.59 1,799,043.23 1,866,931.65 1,883,835.14 1,459,601.11 1,188,047.41 1,103,186.88 1,205,019.52 1,255,935.84 1,171,075.31 1,370,892.76 1,503,371.38
60,347
63,968
66,382
65,716
51,899
42,243
39,226
42,847
44,657
41,640
47,337
52,082
5,468
7,812
8,280
8,593
8,860
6,718
5,078
5,546
5,781
5,390
6,521
7,125
2,891
3,064
3,180
3,287
2,486
2,023
1,879
2,052
2,139
1,994
2,423
2,646
1,782
1,889
1,961
2,032
1,533
1,248
1,158
1,265
1,319
1,230
1,499
1,637
1,999
2,119
2,199
2,275
1,719
1,399
1,299
1,419
1,479
1,379
1,678
1,832
4,092
4,337
4,501
4,635
3,519
2,864
2,660
2,905
3,028
2,823
3,408
3,725
78,922
83,658
86,815
86,806
67,873
55,246
51,300
56,035
58,403
54,456
62,865
69,047

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

total

Ending Inventory

1,697,210.59 1,799,043.23 1,866,931.65 1,883,835.14 1,459,601.11 1,188,047.41 1,103,186.88 1,205,019.52 1,255,935.84 1,171,075.31 1,370,892.76 1,503,371.38
3,852,229 2,053,186 186,255 3,158,179 1,698,578 510,531 2,875,744 1,670,724 414,789 4,793,153 3,422,261 1,918,889

Year3

Jan

Beging inventory
Purchase during the year
Cost of goods sold
Basic Bra
Sexy Charming Girl
Wealth Lady
Sport Bra
Antigravity Bra
Body Fit Bra
Total Unit
amouth

4,741,205.43
2,526,998.38
229,236.34
3,886,990.02
2,090,557.88
628,345.68
3,539,377.21
2,056,276.26
510,509.07
5,899,265.62
4,212,012.99
6,830,080
5,976,320
4,268,800
6,830,080
2,088,874.57 2,214,207.05 2,297,762.03 2,318,566.33 1,796,432.13 1,462,212.20 1,357,768.47 1,483,100.95 1,545,767.19 1,441,323.46 1,687,252.63 1,850,303.24
74,274
78,730
81,701
80,881
63,875
51,992
48,278
52,734
54,962
51,249
58,260
64,101
9,614
10,191
10,576
10,905
8,268
6,730
6,249
6,826
7,115
6,634
8,025
8,769
3,558
3,771
3,913
4,046
3,060
2,490
2,312
2,526
2,633
2,455
2,982
3,257
2,194
2,325
2,413
2,501
1,886
1,536
1,426
1,557
1,623
1,514
1,845
2,015
2,460
2,608
2,706
2,801
2,116
1,722
1,599
1,747
1,820
1,697
2,065
2,255
5,036
5,338
5,540
5,704
4,331
3,525
3,273
3,576
3,727
3,475
4,195
4,585
97,135
102,963
106,849
106,838
83,536
67,995
63,138
68,966
71,880
67,023
77,372
84,981
2,088,875
2,214,207
2,297,762
2,318,566
1,796,432
1,462,212
1,357,768
1,483,101
1,545,767
1,441,323
1,687,253
1,850,303

Ending Inventory

4,741,205 2,526,998

Feb

Mar

Apr

May

Jun

229,236 3,886,990 2,090,558

Jul

Aug

Sep

628,346 3,539,377 2,056,276

Oct

Nov

Dec

510,509 5,899,266 4,212,013 2,361,710

24,635,630
19,423,040
17,504,151
618,343
81,172
30,064
18,553
20,796
42,497
811,425
17,504,151
26,554,519

total
30,320,775
23,905,280
21,543,570
761,037
99,904
37,002
22,834
25,595
52,304
998,676
21,543,570
32,682,485

Sup-Tar 178

Year4

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

total

Beging inventory
5,037,530.76
2,684,935.77
243,563.61
4,129,926.89
2,221,217.75
667,617.29
3,760,588.28
2,184,793.52
542,415.89
6,267,969.72
4,475,263.80
Purchase during the year
7,256,960
6,349,840
4,535,600
7,256,960
Cost
of
goods
sold

2,219,429.24

2,352,594.99

2,441,372.16

2,463,476.72

1,908,709.14

1,553,600.47

1,442,629.00

1,575,794.76

1,642,377.63

1,531,406.17

1,792,705.92

1,965,947.19

Basic Bra
78,916
83,651
86,807
85,936
67,868
55,241
51,295
56,030
58,398
54,452
61,902
68,108

Sexy Charming Girl

10,215
10,828
11,237
11,587
8,785
7,151
6,640
7,253
7,559
7,049
8,527
9,317

Wealth Lady
3,780
4,007
4,158
4,299
3,251
2,646
2,457
2,684
2,797
2,608
3,168
3,460

Sport Bra
2,331
2,471
2,564
2,657
2,004
1,631
1,515
1,655
1,725
1,608
1,960
2,140

Antigravity Bra
2,614
2,771
2,875
2,976
2,248
1,830
1,699
1,856
1,934
1,803
2,194
2,396
Body Fit Bra
5,351
5,672
5,886
6,061
4,602
3,746
3,478
3,799
3,960
3,692
4,457
4,871

Total
Unit
103,206
109,399
113,527
113,515
88,757
72,244
67,084
73,276
76,373
71,212
82,208
90,293

amouth
2,219,429
2,352,595
2,441,372
2,463,477
1,908,709
1,553,600
1,442,629
1,575,795
1,642,378
1,531,406
1,792,706
1,965,947

Ending Inventory
5,037,531 2,684,936 243,564 4,129,927 2,221,218 667,617 3,760,588 2,184,794 542,416 6,267,970 4,475,264 2,509,317

Year5
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
total
Beging inventory
5,630,181.44
3,000,810.57
272,218.16
4,615,800.65
2,482,537.49
746,160.50
4,203,010.43
2,441,828.06
606,229.52
7,005,377.92
5,001,765.42
Purchase during the year
8,110,720
7,096,880
5,069,200
8,110,720
Cost of goods sold
2,480,538.56 2,629,370.87 2,728,592.41 2,753,297.51 2,133,263.16 1,736,376.99 1,612,350.06 1,761,182.38 1,835,598.53 1,711,571.60 2,003,612.49 2,197,235.10
Basic Bra
88,200
93,492
97,020
96,046
75,852
61,740
57,330
62,622
65,268
60,858
69,184
76,120

Sexy Charming Girl

11,417
12,102
12,559
12,950
9,819
7,992
7,421
8,106
8,449
7,878
9,530
10,413

Wealth
Lady
4,225
4,478
4,647
4,805
3,633
2,957
2,746
3,000
3,126
2,915
3,541
3,867

Sport Bra
2,605
2,761
2,865
2,970
2,240
1,823
1,693
1,849
1,928
1,797
2,191
2,392

Antigravity Bra
2,921
3,097
3,213
3,326
2,512
2,045
1,899
2,074
2,162
2,016
2,452
2,678

Body Fit Bra

5,980
6,339
6,578
6,774
5,143
4,186
3,887
4,246
4,425
4,126
4,981
5,444

Total Unit
115,348
122,269
126,883
126,870
99,199
80,744
74,976
81,897
85,358
79,590
91,879
100,915
amouth

Ending Inventory

2,480,539

2,629,371

5,630,181 3,000,811

2,728,592

2,753,298

2,133,263

272,218 4,615,801 2,482,537

1,736,377

1,612,350

1,761,182

746,160 4,203,010 2,441,828

1,835,599

1,711,572

2,003,612

2,197,235

606,230 7,005,378 5,001,765 2,804,530

32,215,823
25,399,360
22,890,043
808,602
106,148
39,315
24,262
27,195
55,573
1,061,094
22,890,043
34,725,140

36,005,920
28,387,520
25,582,990
903,732
118,636
43,940
27,116
30,394
62,111
1,185,928
25,582,990
38,810,450

Sup-Tar 179

Sup-Tar Bra
seat.8

Member
MissAungwara Sutakcom ID:5131203067
Mr.Weerayut Ngamchawee ID:5131203136
Mr.Wenkan Yan ID:5131203505
Mr.Ruttikan Duangprasert ID:5231203101
Mr.Atthaphon Fangnaphakeao ID:5231203137
MissAreerut Prommin ID:5231203139
MissNittaya Jampakaew ID:5231302017
MissPhonthida Punyachot ID:5231302025

Sup-Tar 180