BUSINESS PLAN

1
Preface..........................................................................................................................................................................3
Executive summary....................................................................................................................................................... 3
1. Promoters.............................................................................................................................................................5
1.1 CV and Motivation.................................................................................................................................5
1.1.1 Dr. Sheliza Jamal...............................................................................................................................5
1.1.2 Dr. Margarida Cerineu......................................................................................................................6
1.1.3 Dr. Melanie Ferro.............................................................................................................................7
1.2 Tasks and responsibilities...............................................................................................................................8
2. Services................................................................................................................................................................. 8
2.1 Face Cares........................................................................................................................................................... 8
2.2 Body Cares.......................................................................................................................................................... 9
3. Market analysis..............................................................................................................................................10
3.1.Customer focus............................................................................................................................................10
3.2 Service procurement....................................................................................................................................11
3.4 Market price analysis...................................................................................................................................11
3.4 Unique proposal..........................................................................................................................................11
3.4 Challenges and strengths............................................................................................................................12
4. Marketing strategy.............................................................................................................................................12
5. Installation.......................................................................................................................................................... 13
6. Investments........................................................................................................................................................14
6.1 Investments lists..........................................................................................................................................14
6.2 Investment financing...................................................................................................................................16
7. Turn-over............................................................................................................................................................ 17
8. External services.................................................................................................................................................18
9. Human ressources..............................................................................................................................................19
9.1 Forecast.......................................................................................................................................................19
9.2 Payroll charges.............................................................................................................................................19
10. Financial statements.........................................................................................................................................20
10.1 Depreciation chart.....................................................................................................................................20
10.2 Working capital needs...............................................................................................................................20
10.3 Operational Cash Flow...............................................................................................................................21
10.4 Financial plan.............................................................................................................................................22
10.5 Profit & Losses...........................................................................................................................................23
10.6 Key Performance Indicators.......................................................................................................................24
11 Conclusion....................................................................................................................................................24
12 Appendix.......................................................................................................................................................25

2
Preface

With this document, we intend to present a business plan for the company Full Face
Aesthetics, a modern aesthetic clinic, planned to be located in Dubai.

The main points of the business plan are summarized in the Executive Summary, which will be
then developed throughout the document.

Based on the experience of the promoters, who held already other beautician clinics in
Portugal, we believe this is an extra asset for the successes of this new business initiative.

Executive summary

With this business plan, we intend to present an opportunity with an offer completely different
regarding what currently exists in the Dubai market, regarding aesthetical cares. This business
opportunity is justified not only by the lack of supply in that region but as well by the lack of
marketing offered in this area.

Thus, the strength of this business idea, is based not only on the absence of supply of this kind
of care in Dubai, but also by the will of young entrepreneurship, in wanting to promote
personalized service in the country.

With the experienced promoters, managing the beautician centres, the goal is to make a clear
difference in the market, offering a personalized service, with higher standards of quality,
targeting high-level customers.

Considering the investment in specialized equipment, such as the Fotona and Ultraformer
technologies and the use of unique cosmetics products, such as MScosmetics products ranges,
for the implementation of this business idea it is not only required a strong financial
investment but as well strong management skills.

The services offered by the company, gives shape to its added value and the unique proposal
that does not exist yet in this market: providing a personalized and modern solution from
beginning to end, centred in a single space a series of resources that bring a unique experience
to the customer. It is a business model targeted to a specific market - The upper-class living in
Dubai.

Hence, we proceed to the presentation and development of the chapters that build up this
business plan, which we hope will meet the expectations that we place on it.

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1. Promoters

1.1 CV and Motivation

1.1.1 Dr. Sheliza Jamal

Dr. Sheliza Jamal is since 2020, CEO of MyClinique - one of the most highly regarded Aesthetics
Medicine and Plastic Surgery Clinics in Lisbon.

With a Master’s degree in Pharmaceutical Sciences from Lusófona University in Lisbon, a Post-
Graduate program in Finances by the Catholic University of Lisbon, an Advanced Cosmetology
from the Faculty of Pharmacy of the University of Lisbon and as well several Master´s Degrees
in Cosmetic Medicine, Aesthetics and Physical Aging by the University of Barcelona and
Pharmaceutical Sciences, it is no surprise that she would became, in a such short time, a strong
influence in the Aesthetics industry.

Her skills in Marketing and Publicity allowed her to reach different types of customers in an
innovative way, by refining and broadening the target audience. Today the range of cares
offered by MyClinique is highly modern, advanced, and centred in the needs of a luxury
market, with 30% of its customers coming from abroad.

Her experience as a former CEO in her own Aesthetics Medicine Clinic and also her background
in Marketing, Quality and Export areas of a pharmaceutical laboratory, emphasizes her ability
and capacity in transforming the field of Aesthetics Cares in a unique, rewarding and
compelling experience for every customer.

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1.1.2 Dr. Margarida Cerineu

The passion for aesthetics and cosmetics has always been present in Dra Cerineu´s life, which
has led her to develop a career in this area, so passionately.

With a degree in Pharmaceutical Science from the Faculty of Medicine of the University of
Coimbra and a Master in Medicinal Plants and Pharmacognosy, she has also carried out several
extra-curricular specializations in areas such as Clinical Analysis, Pharmaceutical Industry, and
Hospital Pharmacy.

With national and international experience in the area of Community Pharmacy and also as a
Production Director in the Pharmaceutical industry, in 2013 she took a step forward by
creating her first clinic for Advanced Aesthetics and Aesthetic Medicine.

Since then, she has done several national and international courses in the field of Advanced
Aesthetics and Aesthetic Medicine and recently she founded MCosmetics, her brand of
supplements and cosmetics.

1.1.3 Dr. Melanie Ferro

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Graduated in Medicine by the Faculty of Medicine in Coimbra, with a Master's degree in
Cardiology and with several national and international courses in the field of Aesthetic
Medicine, Dr. Mélanie Ferro is since 2018 Clinical Director of Clínica Margarida Cerineu, one of
the reference clinics of Aesthetics in the Central Region, in Portugal. Her experience as a
Coordinator in a well- renowned hospital in Portugal, allowed her to develop her skills in team
leadership and interpersonal communication.

In 2020 she joined the team at myclinique, one of the finest clinics in Lisbon, which allowed
her not only to progress technically but also to reach different types of customers, such as a
wide international market.

1.2 Tasks and responsibilities

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Each business area will be directly held by the promoters, based on their specialities and
experiences, as described below:

Dr. Sheliza Jamal - CEO

- General management, marketing, and sales
Dr. Melanie Ferro – Clinic Director
- Coordination for all facial aesthetics medicine area
Dr. Margarida Cerineu – Operations Director
- Coordination for all body aesthetics medicine area

2. Services

For an easier understanding, and as we are speaking about technical and medical treatments,
we divided all cares in two big categories, regarding the face and the body. Most of the
treatment are also based on the modern equipment that the clinic plan to acquire. Those
equipment (based on technologies as laser and ultrasound) are the most up-to-date and that
makes all the difference regarding the results. It is also important to bring to our customers the
finest cares, showing that Full Face Aesthetics provides an exquisite service.

2.1 Face Cares

The treatments that are mostly used, with the greatest results, and all available in our clinics:
- Injectable dermal filler – hyaluronic acid
- Botulinic Toxin (Botox)
- Collagen biostimulators (Radiesse and Scpultra)
- Fotona - laser treatments
- Ultraformer - ultrasound treatments
- Oxygen treatment
- Face cryotherapy
- Led therapy
- Criofrequecy

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Our mission is to offer the best and the very latest aesthetic treatments available on the
market, backed by science, that deliver outstanding results.
This is one of the main key factors on what the Marketing of the clinic will be focus on.

The price of each treatment ranges from 500$ to 3500$, however it is the combination of
different cares that allows to have exceptional results. Also, by experience, each customer
chose to make a treatment which is in general around 2000$ per treatment (in a range to 4 to
5 sessions for each treatment).

2.2 Body Cares

Sourcing the most effective treatments focus on the body, that show significant improvements
concerning fallacy, localized fat or cellulite.

Also, our treatments are generally a combined between laser, ultrasound, biostimulators, and
supplements. All those methods are also named as body shaping.

The knowledge of how to combine those treatments is essential for exceptional results.
Prices of each treatment, but by experience, each patient spend around 2000$ per treatment
(generally between 5 to 8 sessions) NÃO PERCEBO A IDEIA

8
3. Market analysis

3.1. Customer focus

Full Face Aesthetics want to focus on the luxury market, and Dubai is one of the richest city in
the world. The average person living in UAE has net assets of 99.000$, which is well above the
worldwide average. On top of those figures, already amazing ones, there is approximately
88700 persons living with more than 1 million in net assets.

Additionally, Dubai population (almost 3 millions) is growing 10% per year, and 65% have
between 25 and 54 years old, which is the ages when the people are worrying about the aging
effects. Also, with a growing Western community and the influence of medias and social
network, appearance turn to be a must-do matter, and there is no more shame to follow anti-
aging or aesthetical treatments. Beauty ideals portrayed in the media are often considered the
inspiration for women in the Arab world, so that good looks are high on the agenda as an
important source of pride.

The idea that the clinic takes the name of Full Face Aesthetics is also related with the idea to
connect with a population where the body, as it is less exposed by different cultures, is not so
important as the face.

On that point, the total number of cosmetic procedures performed on women continues still
to outnumber those of men; however, in the Middle East, there appears to be a significant
upsurge in the number of men seeking cosmetic procedures, and some reports suggest that
the number of men compared to women may be relatively equivalent.

The increase in the United Arab Emirates population, 14 percent growth rate in the last period
2008-2012, will be the fundamental driver of demand for healthcare goods and beauty
services. To note that the UAE healthcare and wellness ambition and long-term strategy is to
become a preferred destination for domestic patients and a hub for global medical tourists
seeking high quality and cost-effective procedures and treatments.

Despite a trend to follow the pattern of beauty shown up by the media, some specific health
factors in Dubai, as sedentary life, obesity and tobacco influences in the bad way the
appearance of this population may increase also the demand for aesthetic treatments.

But the main point is really to focus on the highest social class, both local or expat, and to offer
treatments that are not yet present or well present in the actual market.

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3.2 Service procurement

Regarding the kind of aesthetic treatments that are mostly demanded in UAE, we can find
liposuction, abdominoplasty, breast reduction, breast augmentation, rhinoplasty, and facial
rejuvenation for women. For men, facial rejuvenation, rhinoplasty, blepharoplasty, liposuction,
and tommy tuck are really researched.

Although, when entering in the non-chirurgical procedures, which is the core-busines of our
clinic, the most wanted cares are Botox cares, filling procedures, laser hair removals,
microdermabrasion and radiofrequency. All those services are part of the offer of our clinic, as
the promoters, by their long experience, are well prepared for the market trends.

3.4 Market price analysis

The increase of the demand in aesthetics cares in Dubai, where in general the demand is much
stronger than the offer, has pushed the price to a level never reached in any market. Recent
market screenings show that on the most common treatments prices are between 20% to 30%
higher than in European markets. And this for normal services, knowing that the gap is even
higher in the top or luxury market.

Thus, the aim goal of our clinic is to level up the fares, but also the quality service and
uniqueness of the offer.

3.4 Unique proposal

As promoters, it is really important to highlight the difference between the actual offer existing
in Dubai and our new offer. The main points that will differentiate are:
- the special and UpToDate program created for the face treatments, based on a mix of
the use of the equipment (Fotona and Ultraformer) and knowledge and experience of the
team
- exclusivity on a brand for dietary supplements, with remarkable results on body
shaping and fat burning

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 - a strategical and personalized marketing for high standard level people, based on
fame, luxury, and exclusivity.
- a top-notch service in all communication with the customers, making him feel
exceptional and unique.

All those elements combined, are the key for the success, turning Full Face Aesthetics as the
most obvious choice.

3.4 Challenges and strengths

Some of the challenges that the new clinic will face can also be transformed in strength by the
experience of the team management:
- Difficulties to find and retain the best professionals: for that reason, the 3 promoters
will also work in the clinic. For the other workers (check section about labour team), a
right commissioning for their commercial effort is some of the ways used to retain the
best professionals.
- Quality and standardisation of the services: in this case, all the knowledge acquired by
the management team also revert on their favour as their experience with clear
customer process is making the difference on the patient experience.

4. Marketing strategy

All the marketing strategy is based in wording as glamour, luxury, uniqueness, “a la page”
service, modern treatments, upfront knowledge.

The communication will be held thru social media (93% of Dubai inhabitants use social media),
and mostly supported by special offers to influencers in order to promote treatments, special
offers, packaging promotion, and unique disclosure regarding the results brought by those
treatments.

On that way, we forecast a website with direct communication (direct chat, whatsapp ) and
an remarkable presence in social media, as Instagram, Facebook and others.

On top of the investment in the beginning, a constant updates with a media agency is
necessary to publish all the news, pictures and buzzes. Also a monthly spending in Adwords is
compulsory, as normal google searches continues to be one of the most common tools form
customers.

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5. Installation

The idea is to rent a space in one of the best location in Dubai. For the moment, promoters
didn’t find yet any space that can fit with our standards, but the aim is to rent a 1250 sq.ft.
space, expecting a renting fare of 55 300$ per year.

Normal conditions should require, as air-conditioning system, security equipment, and other
simple conditions as per an office. No refurbishment works or special needs are required for
this kind of clinic.

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6. Investments

6.1 Investments lists

Investments have to be divided in 4 sections:

- medical equipment. Some more information regarding this equipment appears on the
appendix

- administrative equipment

- branding, web-site, social media

- Business plan and inauguration party

The total investment is described as below:

(in USD)

Assets

Machinery
Criolipólysis (2) 10.000
Low frequency ultrasound (4) 3.400
Radio frequency (1) 45.000
Endermology (2) 3.000
Criofrequency (1) 14.000
Hybrid Therapy 7.000
Sweating blanket (2) 1.300
Low frequency ultrasound (2) 3.000
Electro stimulator (1) 1.000
Pressotherapy (1) 2.500
Shock wave (1) 25.000
Ultraformer (1) 46.932
Fotona (1) 86.000

Administrative Equipment
Web site and social media 5.960
Furnitures 17.880
Computador MAC (2) 3.576

Others
Inauguration party 1.788
Business plan 1.370

Total 278.706

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Also, on an accountancy point of view, and as no more is investment is forecasted for the next
5 years, except the initial one, figures appears as following:

Investim ento por ano 2021 2022 2023 2024 2025

Pr opriedades de investim ento
Terrenos e recursos naturais
Edificios e Outras construções
Outras propriedades de inv estimento
To tal propriedades de investim ento
Activos fixos tangíveis
Terrenos e Recursos Naturais
Edificios e Outras Construções
Equipamento Básico 248 132
Equipamento de Transporte
Equipamento Administrativ o 27 416
Equipamentos biológicos
Outros activ os fix os tangiv eis 3 158
To tal A ctivos Fixos Tangíveis 278 706

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6.2 Investment financing

Investment will be forecasted to be financed in the following way:

( USD)

Paid-up share capital 27.032

Private equity 276.000

Even if the conditions of this private equity have to discussed, in order to ease the
understanding of this business plan, we organize the business with a reimbursement in 5
years, an equal yearly refunding, and an interest rate of 3%.

2021 2022 2023 2024 2025

ORIGENS DE FUNDOS
Meios Libertos Brutos 28 576 74 604 158 472 175 088 192 558
Capital Social (entrada de fundos) 27 032
Outros instrumentos de capital
Empréstimos Obtidos 276 000
Desinv est. em Capital Fix o
Desinv est. em FMN 11 232 4 456 45 586 608
Prov eitos Financeiros

To tal das Origens 342 840 79 060 158 518 175 674 193 167
APLICAÇÕES DE FUNDOS
Inv . Capital Fix o 278 706
Inv Fundo de Maneio
Imposto sobre os Lucros
Pagamento de Div idendos
Reembolso de Empréstimos 55 200 55 200 55 200 55 200 55 200
Encargos Financeiros 8 313 6 650 4 988 3 325 1 663

To tal das A plicações 342 219 61 850 60 188 58 525 56 863

Saldo de Tesouraria A nual 621 17 210 98 330 117 149 136 304

15
7. Turn-over

As explained, treatments are divided in faces treatments and body treatments. Pricing for each
treatment are customized regarding each customer, and in order to make the business plan
readable, average turn-over per customer is used. By experience, this amount is 2000$ per
complete treatment.

The projection for the first year is 180 treatments per each category, and then an increase of
7,5% in the second year, 10% on the year, and 2% on the following ones.

To take in consideration that the costs of the material as Botox, acids and others act for 20% of
the total amount invoiced. This percentage is more or less equivalent even when the
treatment is not similar.

Within this premises, the first year will present a turn-over of 90000$, growing till 1198518$ in
the 5ht year:
2021 2022 2023 2024 2025
Taxa de variação dos preços 2,00% 2,00% 2,00% 2,00%

VENDAS - MERCADO NACIONAL 2021 2022 2023 2024 2025

Tr atam entos Faciais 360 000 394 740 442 898 460 791 479 407
Quantidades v endidas 180 194 213 217 221
Tax a de crescimento das unidades v endidas 7,50% 10,00% 2,00% 2,00%
Preço Unitário 2 000,00 2 040,00 2 080,80 2 122,42 2 164,86
Tr atam entos Corporais 540 000 592 110 664 347 691 187 719 111
Quantidades v endidas 180 194 213 217 221
Tax a de crescimento das unidades v endidas 7,50% 10,00% 2,00% 2,00%
Preço Unitário 3 000,00 3 060,00 3 121,20 3 183,62 3 247,30

On the same way, costs of the basic goods used in the treatment will follow the same pattern:
Margem
CMVMC 2021 2022 2023 2024 2025
Bruta
MERCADO NACIONAL 180 000 197 370 221 449 230 396 239 704
Tr atam entos Faciais 80,00% 72 000 78 948 88 580 92 158 95 881
Tr atam entos Corporais 80,00% 108 000 118 422 132 869 138 237 143 822

16
8. External services

All supply services are listed below, on a monthly base, in order to get a complete overview of
the general costs:

( USD)

Services

Media agency 417

Software 30
Accountancy 238
IT servicing 238
Conditioning ar maintenance 238

Advertisement 417
Google Adwords 596
Facebook e Instagram Adwords 596
Security 60
Commercial comissions 4.166
Office suplies 149
Maintenance 119
Electricity 357
Water 119
Renting 4.608
Communication 119
Hygiene 274

Total 12.741

As the chart is quite explicit as the nature of the expenses, we do not need to explain further
about it, remembering that we foresee a growth rate equal to the volume of business.
Although we think that this rate is a bit exaggerated, it also allows us to create a safety margin
for small, unexpected expenses.

17
9. Human resources

9.1 Forecast

Expenses regarding human resources, which is the most important part of this business,
consist of hiring one receptionist, and 2 specialized technicians. This team will be accompanied
by the promoters. We foresee salaries as below:
(valores em USD)

CEO 8.420
Operating Director 8.420
Head of Clinic 8.420
Technician 2.406
Technician 2.406
Receptionist 2.406

9.2 Payroll charges

On the payroll charges, we have to consider also social security costs (12,40% in UAE),
insurance and commercial commissions (5% of the turnover)

For the purpose of calculating the business plan, wages are updated by 2% per year.

Taking into account the assumptions described above, the chart of personnel expenses is
shown below:

QUADRO RESUMO 2021 2022 2023 2024 2025

Remunerações
Órgãos Sociais
Pessoal 447 480 460 904 461 545 475 391 489 653
Encargos sobre remunerações 55 488 57 152 57 232 58 948 60 717
Seguros Acidentes de Trabalho e doenças profissionais 447 461 462 475 490
Gastos de acção social
Outros gastos com pessoal
TOTA L GASTOS COM PESSOAL 503 415 518 517 519 238 534 815 550 859

18
10. Financial statements

10.1 Depreciation chart

The calculation of depreciation of the project's fixed assets was carried out in accordance to
the best practices in Europe. On that way, depreciation chart is described below:
Depreciações & A m ortizações acum uladas 2021 2022 2023 2024 2025
Pr opriedades de investim ento
Activos fixos tangíveis 37 131 74 263 111 394 148 525 185 657
Activos Intangíveis
TOTA L 37 131 74 263 111 394 148 525 185 657

Valores Balanço 2021 2022 2023 2024 2025

Pr opriedades de investim ento
Activos fixos tangíveis 241 575 204 443 167 312 130 181 93 050
Activos Intangíveis
TOTA L 241 575 204 443 167 312 130 181 93 050

10.2 Working capital needs

No extra working capital needs are foreseen, as the following chart show us, which is normal in
a business in all operations are completely paid before the end of the treatments.

2021 2022 2023 2024 2025

Necessidades Fundo Maneio
Reserv a Segurança Tesouraria
Clientes
Inv entários
Estado
*
*
TOTA L
Recursos Fundo Maneio
Fornecedores
Estado 11 232 15 688 15 733 16 320 16 928
*
TOTA L 11 232 15 688 15 733 16 320 16 928

Fundo Manei o Necessário -11 232 -15 688 -15 733 -16 320 -16 928

19
10.3 Operational Cash Flow

A quick analysis shows that operational cash-flow is positive as per the 2 nd year, showing the
robustness of the business

2021 2022 2023 2024 2025

Meios Liberto s do Projecto
Resultados Operacionais (EBIT) x (1-IRC) -8 555 37 473 121 341 137 957 155 427
Depreciações e amortizações 37 131 37 131 37 131 37 131 37 131
Prov isões do ex ercício
28 576 74 604 158 472 175 088 192 558
Investim ./Desinvest. em Fundo Maneio
Fundo de Maneio 11 232 4 456 45 586 608

CASH FLOW de Exploração 39 808 79 060 158 518 175 674 193 167

Investim ./Desinvest. em Capital Fixo

Capital Fix o -278 706

Free cash-flow -238 898 79 060 158 518 175 674 193 167

CASH FLOW acum ulado -238 898 -159 838 -1 320 174 354 367 521

20
10.4 Financial plan

As explained in a former analysis, the financial plan shows the capacity of reimbursement, with
a yearly refunding. Refunding in no case lowers business performance

2021 2022 2023 2024 2025

ORIGENS DE FUNDOS
Meios Libertos Brutos 28 576 74 604 158 472 175 088 192 558
Capital Social (entrada de fundos) 27 032
Outros instrumentos de capital
Empréstimos Obtidos 276 000
Desinv est. em Capital Fix o
Desinv est. em FMN 11 232 4 456 45 586 608
Prov eitos Financeiros

To tal das Origens 342 840 79 060 158 518 175 674 193 167
APLICAÇÕES DE FUNDOS
Inv . Capital Fix o 278 706
Inv Fundo de Maneio
Imposto sobre os Lucros
Pagamento de Div idendos
Reembolso de Empréstimos 55 200 55 200 55 200 55 200 55 200
Encargos Financeiros 8 313 6 650 4 988 3 325 1 663

To tal das A plicações 342 219 61 850 60 188 58 525 56 863

Saldo de Tesouraria A nual 621 17 210 98 330 117 149 136 304

21
10.5 Profit & Losses

Profit and losses chart shows the strong capacity of this business to bring profitability and a
good return on investment, as clearly shown in the chart below.

2021 2022 2023 2024 2025

Vendas e serv iços prestados 900 000 986 850 1 107 246 1 151 978 1 198 518
Subsídios à Ex ploração
Ganhos/perdas imputados de subsidiárias, associadas e empreendimentos conjuntos
Variação nos inv entários da produção
Trabalhos para a própria entidade
CMVMC 180 000 197 370 221 449 230 396 239 704
Fornecimento e serv iços ex ternos 152 892 161 241 172 969 176 563 180 280
Gastos com o pessoal 503 415 518 517 519 238 534 815 550 859
Imparidade de inv entários (perdas/rev ersões)
Imparidade de dív idas a receber (perdas/rev ersões)
Prov isões (aumentos/reduções)
Imparidade de inv estimentos não depreciáv eis/amortizáv eis (perdas/rev ersões)
Aumentos/reduções de justo v alor
Outros rendimentos e ganhos
Outros gastos e perdas 35 117 35 117 35 117 35 117 35 117
EBITDA (Resultado antes de depreciações, gastos de financiam ento e im postos) 28 576 74 604 158 472 175 088 192 558
Gastos/rev ersões de depreciação e amortização 37 131 37 131 37 131 37 131 37 131
Imparidade de activ os depreciáv eis/amortizáveis (perdas/rev ersões)
EBIT (Resultado Operacional) -8 555 37 473 121 341 137 957 155 427
Juros e rendimentos similares obtidos
Juros e gastos similares suportados 8 313 6 650 4 988 3 325 1 663
RESULTA DO ANTES DE IMPOSTOS -16 868 30 822 116 353 134 631 153 765
Imposto sobre o rendimento do período
RESULTA DO LÍQUIDO DO PERÍODO -16 868 30 822 116 353 134 631 153 765

22
10.6 Key Performance Indicators

For financial erudite, we report the main KPI used in business analysis, which clearly
demonstrate the relevance of this business

INDICADORES ECONÓMICOS 2021 2022 2023 2024 2025

Tax a de Crescimento do Negócio 10% 12% 4% 4%
Rentabilidade Líquida sobre as v endas -2% 3% 11% 12% 13%

INDICADORES ECONÓMICOS - FINANCEIROS 2021 2022 2023 2024 2025

Return On Inv estment (ROI) -7% 14% 41% 37% 33%
Rendibilidade do Activ o -4% 17% 43% 38% 34%

INDICADORES FINANCEIROS 2021 2022 2023 2024 2025

Autonomia Financeira 4% 18% 56% 80% 96%
Solv abilidade Total 104% 123% 225% 508% 2733%

INDICADORES DE LIQUIDEZ 2021 2022 2023 2024 2025

Liquidez Corrente 0,06 1,14 7,38 14,30 21,83
Liquidez Reduzida 0,06 1,14 7,38 14,30 21,83

11 Conclusion

All business begins when promoters’ inspirations and beliefs, allied with a strong willingness to
create something new and perfect, join a clear view of what has to be done and how to make
the difference for their customer. In this particular case, their feelings are supported by strong
financial indicators, and a profitability much above the average, paving to way to success and
greatness.

23
12 Appendix

24
This business plan was crafted by Data Directa, lda, with the collaboration, tireless support and
enthousiatic energy of Dr.Sheliza Jamal, Dr. Margarida Cireneu and Dr. Melanie Ferro

- Nuno Reis Borges - General Director

- Carlos Alexandre Nunes - Technical Director

- Tania Ribeiro – Business Assistant

25