Business Plan - Coffee Machine Business

A BUSINESS PLAN PREPARED FOR STARTUP A
COFFEE EQUIPMENT SUPPLIES

BUSINESS PLAN
PRESENTED TO THE FACULTY OF
ASCENCIA BUSINESS SCHOOL
IN PARTIAL FULFILLMENT
OF THE REQUIREMENT FOR THE DEGREE
BACHELOR IN BUSINESS ADMINISTRATION
FEASIBILITY STUDY & BUSINESS PLAN REPORT
COFFEE MACHINE BUSINESS
A Business plan of Coffee Machine
Presented to the faculty of
ABC
In partial fulfilment of the requirement for the degree

of Bachelor in Business Administration
Student Declaration:
I declare that I, Diana Imad, the undersigned, have completed this work and that I
have not used any other than permitted reference sources or materials nor engaged in
any plagiarism. All references and other sources used by me have been appropriately
acknowledged in the work. I further declare that the work has not been submitted for
the purpose of academic examination, either in its original or similar form.
Authentication of work
A Business plan of Coffee Shop
Presented to the faculty of
In partial fulfilment of the requirement for the degree

Bachelor in Business Administration
Student Declaration:
I declare that I, AAA the undersigned, have completed this work and that I have not
used any other than permitted reference sources or materials nor engaged in any
plagiarism. All references and other sources used by me have been appropriately
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acknowledged in the work. I further declare that the work has not been submitted for the
purpose of academic examination, either in its original or similar form, anywhere else.
Diana Imad Jan 2023
Promoter Declaration:
I, the undersigned, verify that this document meets

ASCENCIA BUSINESS SCHOOL academic standards.
Dr. Hemant Kumar Jan, 2023
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BACHELOR IN BUSINESS ADMINISTRATION
I Declare that this Business Plan is my own work of authorship. All literature
and other sources which I used during completion of the work are listed properly in
the bibliography and cited
Author: AAA
Jan 2023
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FEASIBILITY STUDY
&
BUSINESS PLAN REPORT
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Table of Contents:
S.No Content Pg. No

1 Executive Summary 3
2 Coffee Machine - An Introduction 4
3 Feasibility and Plan Methodology 5
4 What Customers Like 6
5 Global Coffee Machine Market Overview 7
6 GCC Coffee Market Outlook 8
7 KSA Coffee Market Outlook 9
8 Bahrain Coffee Market Outlook 10
9 Oman Coffee Market Outlook 11
10 UAE Coffee Machine Market Outlook 12
11 Vision Mission and Cultural Statement 13
12 Business Goals 14
13 Pricing Influencers 15
14 Products and Services 16
15 Suppliers 17
16 Human Resource Requirements 18
17 Premises 18
18 Equipment Required 19
19 Managing Operational Risks 20
Annexure A: Financing Requirements 22
Annexure B: Projected Operating Cash Flows 24
Annexure C: Projected Cash Flows 28
Annexure D: Projected Income Statement 31
1. Executive Summary
Over the years, drinking coffee has evolved from being a simple dining routine, mainly in GCC
countries. Whether it is just a trend or a long-term social practice, drinking coffee today reflects a
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modern lifestyle and sophistication that has gained considerable growth around the globe. The
proliferation of coffee shop chains such as Starbucks is building awareness of new coffee-based
drinks. Global coffee sales increased dramatically in volume, nearly 11% in value to USD 41 billion
and this increase in value reflects the growing preference for specialty, premium coffee machines.
UAE Coffee Machine market is projected to grow at a steady CAGR (Compound Annual Growth
Rate) during the forecast period on account of increasing product innovations, rising coffee culture
across the country and enhanced convenience offered by coffee machines. Moreover, growing
demand for smart kitchen appliances in households, changing tastes and preferences of consumers
and expanding working class population base is further expected to drive UAE coffee machine
market through 2024.
The report covers the present ground scenario and the future growth prospects of the global coffee
machine market along with production and growth rate. We calculated the market size and revenue
share based on revenue generated from major players across the globe. We have forecast the market
based on rising rate of hospitality sector and number of coffee machines installed in various
facilities.
Coffee Machine Market Outlook has been prepared based on an in-depth market analysis from
industry experts. The report covers the competitive landscape and current position of major players
in the global coffee machine market. The report also includes porter’s five force model, SWOT
analysis, company profiling, business strategies of market players and their business models. Global
coffee machine market report also recognizes value chain analysis to understand the cost
differentiation to provide competitive advantage to the existing and new entry players.
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2. Coffee Machine - An Introduction

Coffee makers have been popular things ever since coffee was discovered.
The Ibrik from Turkey was the original coffee brewer. It was a long-
handled copper container with grooved tongue. It is still popular in the
Middle East. The brew produced by it is very strong because no filtering
takes place.
If you believe coffee is meant to be enjoyed as a beverage rather than
eaten as coffee grounds, a wide variety of types are available from the plain to the esoteric.
Here are a few things to look for:
Most people these days use the inexpensive drip model of coffee maker.
Pour water in the top, it's heated by an electric coil, the water must move via
the coffee grounds to a glass pot placed on a heating plate. But beyond these
basics, there are a few features it's handy to have.
A control over the desired extent of the brew is a minimum, and more
control is also preferred. For forgetful people, the auto shutoff is a boon. In
these hectic days people don't have the time to wait while the brewing
process moves towards its completion, and that results in the pot being removed before the water
has completely drained. In the bygone lazy days, the coffee would go on dripping, landing on the
heating plate. This problem is solved by the automatic shutoff.
Then there are the illuminated displays. Consider those semi dark beginnings of the day when the
light switch seems elusive and besides, you need the coffee to open your eyes well.
Cleaning has also been made easier by coffee 'pods'. These paper coffee
containers are pre-measured - you just must let the water flow through them.
With these, you also have the added benefit of having a good filtering for
your grounds. When the brewing is done you just pop them out (after they've
cooled!) and toss them into the waste basket. Essential for the busy and
opposed to cleaning up - coffee drinker.
You also get water filters with many models, and you will appreciate these
more if you live in a city, where it is difficult to say from taste if the drinking
water is from the community swimming pool or not. You may find the filters a bit expensive but
then a great cup of coffee is priceless.
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3. Feasibility and Plan Methodology

Market Formulating Gatheirng Data
of Respondents Data Validation Data Analysis
Profiling Questionnaire
In depth Detailed Detailed list Primary and The data was

secondary overview of and attributes Secondary scrutinized using
research to related of key players research data MS-Excel,
determine top questionnaire in UAE Coffee was validated statistical tools
players in UAE Machine through and internal
Coffee Industry rigorous Proprietary
Machine analysis and database to
Industry, triangulation. Obtain qualitative
overall and and Quantitative
segmental insights about
market size. Data From Client's Representative
UAE Coffee
Web Services
Primary Machine market
LATS Internal Data Base
Research
Company Websites
Annual Reports
Secondary Research Reports
Research Associations Documents
Factiva
Hoovers
Paid Sources
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4. What Customers Like:

We conducted the market research on customers to examine how customers make purchase
decisions for coffee machines, the factors affecting consumer behavior, and to identify where the
leading brands sit in the opinions of a small sample of the population.
The eight key buying criteria identified were
1. Aesthetics
2. Taste
3. Coffee temp
4. Steam operation/milk frothing
5. Ease to clean
6. Functions display
7. Brewing time
8. Drink settings.
All these care about choices were included in the survey content. Of these, the three that stood out
the most were taste, coffee temp and milk frothing quality.
After collecting and analyzing the information received from interviews, the survey questions were
structured around consumer perception of these three top buying decision criteria.
Other factors involved in attaining consumer perception of competing brands before purchase were
brand awareness and interest. Potential buyer feedback indicated purchases would most likely occur
on Thursday evenings or Saturday mornings due to time convenience.
5. Global Coffee Machine Market Overview
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Source Reference: www.technavio.com

In the past few years, the price of coffee machine has a little change and we expect the price will
slightly lower. However, the improvement of energy, transportation costs, employee wages, and
equipment depreciation will play a significant role in promoting the cost of coffee machine.
Generally, the main machine system is close source system or open source system, but we expect
open source system will gradually increase due to the capsule coffee machine industry competition
gradually intensified.
As the same time, companies are focusing on technological innovation, equipment upgrades, and
process improvements, to reduce costs and improve quality. With the snatch for market share in
emerging regions, the competition in coffee machine industry will become more intense.
The worldwide market for Coffee Machines is expected to grow at a CAGR of roughly 14.6% over
the next five years, will reach 12.7 Billion US$ in 2024, from 9.7 Billion US$ in 2019, according to
a new GIR (Global Info Research) study.
Source Reference: Mordor Intelligence
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6. GCC Coffee Market Outlook

The culture of consuming coffee has become strongly ingrained among the GCC population,
especially in the UAE, Saudi Arabia, Oman, Kuwait, Bahrain and Qatar, leading to a significant rise
in the number of cafes in these countries.
With around 40% of the population in the GCC falling in the range
of 15-34 years, the cafe culture is picking up fast. The coffee
market in the Middle-East represents approximately 6.9 - 7 Mn
60-kg bags, which is growing faster (6-10%) than the global
average of 2.5%.
In 2018, the Middle East and North Africa (MENA) accounted

for 8% (US$6.5 Bn) of the US$85 Bn of global spend on coffee,
with the UAE being the largest among them. The UAE spent
US$121 Mn on coffee in 2018, and this is expected to grow by
35% over the next five years. This is largely due to rapid expansion
in the number of cafes (counting to more than 5,000) and growth in
the country’s coffee trade.
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7. KSA Coffee Market Outlook

Saudi Arabia is among the world’s largest coffee consumers.
Coffee is a popular drink in Saudi Arabia and a symbol of hospitality in the country. Saudis
have been highly receptive to European-style cafes which has led to the growth in demand and
consumption of coffee. The country imports around 10,000 tons of coffee annually, while the per-
capita consumption of coffee is 3 kg per year. Led by the high coffee consumption, the cafe
market in the kingdom expanded from US$2.4 Bn in 2010 to US$4.9 Bn in 2018. Moreover,
coffee chains, both international and local, are leveraging the growth potential in Saudi Arabia
through innovations in their offerings.
COMPETITIVE LANDSCAPE
NESTLÉ SA MAINTAINS ITS LEADING POSITION IN COFFEE IN 2018

Nestlé SA maintained its leading position in coffee in 2018, ahead of Al Soukya International in
second place and El Farouki Coffee Center in third. Nestlé SA continues to benefit from its flagship
brand of instant standard coffee, Nescafé, which is available in a variety of formats, including Red
Label, Gold, My Cup 2-in-1 and Nescafé 3-in-1 instant mixes.
NEW INTERNATIONAL PLAYERS CREATE FIERCER COMPETITION IN THE OFF-

TRADE
In the latter part of the review period, coffee saw increased competition in the off-trade, as new
players and brands entered the market. At the end of 2017, Lavazza Coffee Ltd and Jacobs Douwe
Egberts each launched new instant coffee brands to increase their sales in instant mixes.
INSTANT MIXES CONTINUE TO GAIN POPULARITY AMONG CONSUMERS

Instant coffee mixes continue to grow in popularity, owing to their convenience and ease of
preparation. Both young and middle-aged consumers are seeking easier ways to prepare coffee for
gatherings and social events, instead of the time-consuming traditional method of preparing Arabic
or fresh ground coffee, which typically takes 30 minutes to an hour to prepare in a coffee maker or
boil on the range top.
Source: EuroMonitor.com
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8. Bahrain Coffee Market Outlook
Over the past decade, Bahrain has been growing its private sector, with initiatives to encourage new
startups and businesses. One of the most visible outcomes has been the explosive growth in the
number of restaurants and cafés in the country; in 2010, there were about 400 new commercial
registrations (CR) in the Food & Beverage (F&B) services sector. In 2018, the number of new
entrants was closer to 1,400.
Bahrain is still a young market. Whenever a first mover sets up a successful venture, that signals a
possible trend. Since the barriers to entry in the F&B sector are low, other businesses can quickly
start entering the market to capitalize on this demand.
What has been interesting about the F&B sector is how it has evolved and developed: we’ve seen
trends come and go, from cupcakes and Instagram bakeries to local Bahraini breakfast cafes, home
delivery meal plans and food trucks. The most current trend seems to be for burger places and
artisanal coffee shops.
Source: www.sijilat.bh/
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9. Oman Coffee Market Outlook
Oman’s F&B industry is geared for growth
Oman’s Coffee Market landscape has transformed led by lifestyle changes, urbanization and
flourishing tourism. As per the Oman Tourism Report, the country’s Cafe and restaurants industry
is among the fastest growing sectors in the GCC. Contrary to the limited culinary selection in the
past, the appeal of new and exciting concepts is gaining ground. Amid several restaurants
and cafes, themed dining restaurants such as “The Jungle” and “Love at First Bite” have also
emerged. These restaurants offer a variety of cuisines and innovative ambiance to create
a memorable experience for the diners.
Like elsewhere in the GCC, Omanis are willing to experiment with a wide variety of Coffee and
prefer a high level of customization. This has led to higher demand for Coffee Machines to be used
in high end cafes. People are also gradually shifting towards specialty coffee options.
Being a multicultural city, Muscat offers a wide range of restaurants featuring Omani,
Lebanese, Moroccan, North African, Asian, European and Continental cuisines.
Oman has been ranked 69th within the group of 154 countries we follow in terms of coffee
consumption per capita, 3 places above the position seen 10 years ago.
Oman has been ranked 88th within the group of 159 countries we follow in terms of total coffee
consumption, 6 places above the position seen 10 years ago.
Source: Helgilibrary.Com
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10. U AE Coffee Machine Market Outlook

The U.A.E. has been the fastest evolving coffee market in Gulf Cooperation Council (GCC). The
number of cups of coffee consumed in the country has witnessed a substantial increase from 1.4
billion cups a day in 2012 to 3.4 billion cups a day in 2016. Dubai has accounted for a major share
of the number of coffee outlets in the U.A.E., followed by Abu Dhabi and
Sharjah.
The coffee beans which are required to produce coffee are 100% imported from other countries due
to U.A.E.’s unfavorable climatic conditions. Therefore, the coffee market is highly dependent upon
coffee imports from coffee producing countries like Brazil, Colombia, Indonesia, Vietnam and East
Africa. The major players in the U.A.E. coffee chain market include Starbucks, Costa Coffee, Tim
Hortons, Dunkin Donuts, Caribou Coffee, Caffe Nero, Krispy Kreme, Café Bateel and Blends and
Brews.
In the years to come, Abu Dhabi will certainly enjoy robust growth in the number of coffee outlets
as some major infrastructure projects including expansion of Midfield Airport Terminal and the
development of Zayed City infrastructure are expected to be completed by 2020.
In its study Ken Research mentioned that Dubai and Abu Dhabi are anticipated to attract major
coffee chains and specialty coffee shops in the U.A.E. as the years pass by. Furthermore, a
developed building space in the country is expected to expand to over 95 million square meters by
2020. Coffee chains will be seen competing in order to set up more outlets in Abu Dhabi for
meeting the market demands which are expected to rise annually. The market is all set to prosper
and even experience an increase in demand for green coffee and other low-fat low-calorie coffee
beverages as people become more health conscious with time via health awareness.
UAE coffee machine market is projected to surpass $ 32 million by 2023, on account of increasing
product innovations, rising coffee culture across the country and enhanced convenience offered by
coffee machines.
Moreover, growing demand for smart kitchen appliances in households, changing tastes and
preferences of consumers and expanding working class population base is further expected to drive
UAE coffee machine market through 2023.
Source: https://www.forbesmiddleeast.com/u-a-e-s-coffee-market-is-brewing-thanks-
to-robust-consumer-demand
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11. Vision, Mission and Culture Statement
Our Vision is to be a renowned supplier of high-quality coffee, domestic and

professional coffee machines, grinders, blenders and other beverage equipment and products
to both food service and retail markets in the UAE and GCC Countries, especially KSA and
OMAN. We will offer our clients professional coffee solutions, training and access to
technical support.
Our Mission is to consistently deliver brewing excellence through our

products, services and relationships.
Our Cultural Values are:
People Regarding one another with respect and promoting a culture of harmony.
Awesome Service. No one will care how good your product is if you or your staff do a poor
job of delivering it.
Keep The business Line Moving
Be Prepared When Things Go Wrong.
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12. Business Goals
Short Terms Goals:
 Achieving the breakeven sale that we have calculated in financial part of this
business plan.
 Getting market recognition.
 Establishing customer base, identification of their need and adjusting our supply
based on customers need.
 Proving best quality products to the customers.
 Satisfying the needs of employees.
Long Terms Goals:
 Sustainable growth in the business, while keeping external and internal factors into
consideration.
 Adding at least three to four product lines every year in our line of business.
 To be the part of top 10 coffee machine business operators in UAE, importing and
exporting through our worldwide operations
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13. Pricing Influencers

1. BRAND: Branding can mean the difference between three 0’s and five 0’s in your
coffee machine price
2. MATERIAL USED: Inferior materials are often used in lesser known brands, of
mass manufactured machines. This is a huge cost-cutting opportunity for the
manufacturers and the saving can be passed on. Items such as hoppers or cannisters,
milk frother’s and grinders can be made from plastic (as opposed to stainless steel
etc.) or similar, cheaper materials; this will affect not only your pricing – but the
longevity of your machine. Higher grade and harder wearing materials (which cost
more) will be able to withstand the wear and tear associated with daily use – as well
as the demands. Shorter lifespans on coffee machines = more purchases, so it makes
sense as well that some manufacturers purposely skimp on good quality materials
3. MACHINE FUNCTIONALITY: Some Coffee machines serve the sole purpose of

grinding coffee beans, brewing grounds and then dispensing either an Espresso or
coffee into cup. Other, more advanced machines (which usually fall into the
Automatic category) will do more than that; they could have built-in or external milk
frother’s, temperature settings, aroma / strength adjust-ability settings. Some coffee
machines have touch screen displays and can offer special blends; they can also have
memory storage systems to keep track of favorite brew. Functionality can stem as far
as product usage tracking. All these added features increase purchase price.
4. GUARENTEE PERIOD: difference between a guarantee and a warranty is as

follows: A guarantee is a promise that a product will live up to its expectations of not
breaking or defaulting. A warranty is a promise to repair said item, should anything
go wrong. Consider what is more important– being assured quality or knowing to
have back up should anything happen. Moreover, the period of that guarantee /
warranty influences as the longer the duration – the higher the likelihood of your
price being higher.
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14. PRODUCTS AND SERVICES

Following line of Products are anticipated to be traded:
1) Coffee Machines
a) Commercial Machines
b) Domestic Machines
c) Spare Parts
2) Coffee Grinders
a) Commercial Grinders
b) Domestic Grinders
c) Manual Grinders
3) Brew Tools
a) Batch Brew
b) Manual Brew
c) Hot Water Dispensers
d) Ketels
e) Filters
f) Scales
4) Espresso Tools
a) Pitchers
b) Tampers
c) Distributors
d) Portofilter Basket
5) Coffee Bar Tools
a) Knock Box
b) Tamping Mat
c) Cleaning Tools
d) Rinser and Pump
6) Drinking Ware
a) Coffee Cups
b) Mugs
c) Glass Bottles
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15. Suppliers
Name Product Curr Avg Cost Product Model / Brand
F10 CONIC OD
F8 OD
E10 CONIC OD
Compak Coffee E8 OD
Coffee Grinders Euro 51%
Grinders, s.a. E6 OD
E5 OD
R100
R80
Coffee Machine LAMARZOCCO
BON CAFÉ AED 80%
and Grinders MAHLKOING
Advance Coffee Coffee Machine
Euro 50% VESUVIUS
Solutions and Grinders
RHINOWARES
Coffee Hit Brewing Tools Euro 54% BREWISTA
FLOJET
DROGHERIA
Eureka Brewing Gadgets AED 50%
OMYPUS
ETNICA
Semi-Automatic
Orchestrale Euro 50% NOTA
Coffee Machines
PHONICA
MECHANIKA V SLIM UK VERSION
Barista Coffee
Machines SYNCHRONIKA DUAL BOILER PIC
ECM Euro 45% WT/WA
Boiler
Rotary Pump TECHNIKA V PROFI ROTARY PUMP
PID UK
Brew Coffee
FETCO Machines USD 47% Extractor V+ METAL BB
Dispensers Extractor V+ PLASTIC BB
XTS METAL BB
Time based and Weight Based Grinders
Etzinger Grinders Euro 65% SHIMS 0.1MM
HOPPER 1000G INCLUDING LID
Espresso Cleaners
Super Auto Tablets
Cafetto Milk cleaners USD 20% Various Brands
Desolators
Accessories
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16. Human Resource
Role Total cost Salary Specialist skills and/or

Induction Cost qualifications
Driver / Helper 7,500 5000 Driving License and Technical
Skills a Plus
Cleaner / Helper 7500 5000 Driving License and Technical
Skills a Plus
17. Premises
Particular Rental Cost in AED
Warehouse + Office in Musaffah Area 72000 Annual
5000 Security Deposit
Significance of Musaffah Location:
Musaffah is located in the central region of the Emirate, situated some 20 km (12 mi) south-
east of the center of Abu Dhabi City, and thus is a satellite town. On the eastern side
is Mohammed Bin Zayed City and to the south is ICAD II and Al Maqatrah. The E30 road
passes on its eastern side, between Musaffah and Mohammed Bin Zayed City. The location
chosen is cheaper compared to the one within Abu Dhabi City and ease of access for the
deliveries and the customers.
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18. Equipment
Description Brand / Source Amount
Delivery VAN
Delivery VAN Down Payment (Toyota Hiace 2016) Dubizzle
9,000
Delivery VAN Insurance and Registration Insurance and MOI
2,500
Principle Payments on Delivery VAN to the Bank Bank
Bank Charges on Delivery VAN Leasing Bank
2,000
Operational Equipment
Semi Electronic Lifter Alco Lift
8,000
Drill Machine DeWault
800
Karcher WD 5 Premium
Multi Purpose Vacuum
Vacuumed Cleaners
Cleaner - 1100W, 1.348-
230.0 600
46274 Hex Key Set
Allen key Kits
(Pack of 26) 300
Air Compressor Black and Decker
1,000
APEC Top Tier 5-Stage
Water Filtration system - Reverse Osmosis
Ultra Safe 900
Office and Warehouse Related Fixed Assets
Furniture and Shelves Furniture Shop
15,000
Dell Desktop Working
Computers
Stations 2,000
HP Pro 500 Color MFP
Printer M570dn Laser Printer,
White [CZ271A] 3,600
Air Conditioners, 2 Ton X 2 General Split Unit 2 Ton
6,066
Civil Defense Hasantak System Ministry of Interior
900
CCTV Cameras 8 Channels DVR
3,000
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19. Managing Operational Risks

Risk Mitigation Strategy
Staff:
Retention Offered competitive Salary.
Replacement Having a backup CV’s
Training Will provide required training
Suppliers:
Product Quality Proper quality check at goods receiving time.
Delivery within Lead Time Keeping alternative option.
Consistent Supply Kept backup suppliers
Competitive Pricing Kept Backup suppliers
Legal:
Policies & Procedures Will Prepare Legal guidelines
Rent agreement to be signed.

Rental Agreement
Market:
Competition We have specialized team and must make survival of the
fittest.
Other unforeseen market Since market behaviours are not in our control, but our team
behaviours. will look every movement keenly and try reacting
accordingly.
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Annexure A : Financing Requirements

Cost to
Brand / Regulatory Cost to Cover
Cover
Planning Heads Authority / Service from Capital Total
from
Provider Injections
Revenue
Legal and
Incorporation Costs
Trade License Ministry of Economy
5,000 5,000
E Channels (5000
Deposit + 2500 Ministry of Interior
Annual) 7,500 7,500
Ministry of Human
Quota
Resource 2,700 2,700
Company Labor +
Ministry of Human
Establishment Card +
Resource
E Sig 3,000 3,000
Company Post Box +
Emirates Post
Stamp 800 800
ADDC Deposit ADDC
2,000 2,000
11
Logo and Boards
11,000 ,000
Recruitment Costs
Employees' Visa & Ministry of Human 13

Medical Insurance Resource and Daman 13,000 ,000
2 Employees (1 Helper / 120
Salaries
Cleaner and 1 Driver) 10,000 110,000 ,000

-
Premises Rental +
Infrastructure
Commercial Place in
Deposit
Mussafah 5,000 5,000
Office + Warehouse Commercial Place in 72
in Mussafah Mussafah 24,000 48,000 ,000
Stationery and Office
Various Supplier
Supplies 8,000 8,000
18
Office Electricity ADDC
2,000 16,000 ,000
Office Telephone and 16
Etisalat
Internet 2,000 14,000 ,000
Banking
Adib Deposit ADIB Bank
5,000 5,000

POS Machine Network International
1,500 1,500
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Fixed Assets
Delivery VAN
Delivery VAN Down Payment
Dubizzle
(Toyota Hiace 2016) 9,000 9,000
Delivery VAN Insurance and Insurance and
Registration MOI 2,500 2,500
Principle Payments on Delivery
Bank
VAN to the Bank 36,000 36,000
Bank Charges on Delivery
Bank
VAN Leasing 2,000 - 2,000
Interest to be paid for 5 years Bank
7,200 7,200
Operational Equipment
Semi Electronic Lifter Alco Lift
8,000 8,000
Drill Machine DeWault
800 800
Vacuumed Cleaners Multi-
Karcher WD 5
Purpose Vacuum Cleaner -
Premium
1100W, 1.348-230.0 600 600
46274 Hex
Allen key Kits Key Set (Pack
of 26) 300 300
Black and
Air Compressor
Decker 1,000 1,000
APEC Top
Water Filtration system -
Tier 5-Stage
Reverse Osmosis
Ultra Safe 900 900
Office and Warehouse Related
Fixed Assets
Furniture
Furniture and Shelves
Shop 15,000 15,000
Dell Desktop
Computers Working
Stations 2,000 2,000
Printer Color MFP M570dn
HP Pro 500
Laser Printer, White [CZ271A]
3,600 3,600
General Split
Air Conditioners, 2 Ton X 2
Unit 2 Ton 6,066 6,066
Ministry of
Civil Defense Hasantak
Interior 900 900
8 Channels
CCTV Cameras
DVR 3,000 3,000
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Branding and Marketing

Brand
Branding Cost Management
Company 8,000 8,000
Brand
Branding on the VAN Management
Company 2,000 2,000
Brand
Production Video Cost Management
Company 3,500 3,500
Grand Totals 171,666 231,200 402,866
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Appendix B: Operational Cash Inflows and Out Flows

Nature of Mont Month QT QT QT QT QT QT QT Month QT Month QT Month
Brand Model QTY QTY QTY Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9
Machine h1 2 Y Y Y Y Y Y Y 10 Y 11 Y 12
Cash Injections / Inflows

Advance Receipts from Customers
87, 87 87, 87,
LA MARZOCCO Linea PB AV2 0 - 4 800 4 ,800 4 800 4 800 4 87,800 4 87,800 4 87,800 4 87,800 4 87,800 4 87,800 4 87,800
76, 76 76, 76,
LA MARZOCCO Strada AV 2 0 - 3 350 3 ,350 3 350 3 350 3 76,350 3 76,350 3 76,350 3 76,350 3 76,350 3 76,350 3 76,350
28, 28 28, 28,
23, 23 23, 23,
COMMERCIA LA MARZOCCO GB 5 AV2 0 - 1 450 1 ,450 1 450 1 450 1 23,450 1 23,450 1 23,450 1 23,450 1 23,450 1 23,450 1 23,450
L MACHINES Linea Classic 18, 18 18, 18,
LA MARZOCCO AV 2 0 - 1 750 1 ,750 1 750 1 750 1 18,750 1 18,750 1 18,750 1 18,750 1 18,750 1 18,750 1 18,750
Etnica 27, 27 27, 27,
Orchestrale Display TT2 0 - 2 000 2 ,000 2 000 2 000 2 27,000 2 27,000 2 27,000 2 27,000 2 27,000 2 27,000 2 27,000
9, 9 9, 9,
Orchestrale Radiophonica 0 - 1 000 1 ,000 1 000 1 000 1 9,000 1 9,000 1 9,000 1 9,000 1 9,000 1 9,000 1 9,000
153, 153, 153, 153,
Grinders with Commercial 0 - 36 000 36 000 36 000 36 000 36 153,000 36 153,000 36 153,000 36 153,000 36 153,000 36 153,000 36 153,000
51, 51 51, 51,
LA MARZOCCO GS3 MP 1 0 - 4 600 4 ,600 4 600 4 600 4 51,600 4 51,600 4 51,600 4 51,600 4 51,600 4 51,600 4 51,600
49, 49 49, 49,
LA MARZOCCO GS3 AV 1 0 - 4 600 4 ,600 4 600 4 600 4 49,600 4 49,600 4 49,600 4 49,600 4 49,600 4 49,600 4 49,600
37, 37 37, 37,
LA MARZOCCO Lenia Mini 0 - 4 000 4 ,000 4 000 4 000 4 37,000 4 37,000 4 37,000 4 37,000 4 37,000 4 37,000 4 37,000
Etnica 8, 8 8, 8,
DOMESTIC 34, 34 34, 34,
MACHINES Orchestrale Nota 0 - 6 500 6 ,500 6 500 6 500 6 34,500 6 34,500 6 34,500 6 34,500 6 34,500 6 34,500 6 34,500
18, 18 18, 18,
ECM Syncronica 0 - 3 000 3 ,000 3 000 3 000 3 18,000 3 18,000 3 18,000 3 18,000 3 18,000 3 18,000 3 18,000
12, 12 12, 12,
ECM Technica 0 - 3 750 3 ,750 3 750 3 750 3 12,750 3 12,750 3 12,750 3 12,750 3 12,750 3 12,750 3 12,750
6, 6 6, 6,
ECM Machanica 0 - 2 500 2 ,500 2 500 2 500 2 6,500 2 6,500 2 6,500 2 6,500 2 6,500 2 6,500 2 6,500
56, 56 56, 56,
Grinders with Domestic 0 - 25 250 25 ,250 25 250 25 250 25 56,250 25 56,250 25 56,250 25 56,250 25 56,250 25 56,250 25 56,250
COMMERCIAL
MACHINES Brewing Tools 0 - 12 - 12 - 12 - 12 - 12 - 12 - 12 - 12 - 12 - 12 - 12 -
DOMESTIC
MACHINES Water Filter 0 - 30 - 30 - 30 - 30 - 30 - 30 - 30 - 30 - 30 - 30 - 30 -
Cash Inflows from Advance Payments from 698, 698, 698, 698,

Customers - 300 300 300 300 698,300 698,300 698,300 698,300 698,300 698,300 698,300
28 | P a g e
Final Payments Receipts from Customers

87 87, 87,
LA MARZOCCO Linea PB AV2 0 - 0 - 4 ,800 4 800 4 800 4 87,800 4 87,800 4 87,800 4 87,800 4 87,800 4 87,800 4 87,800
76 76, 76,
LA MARZOCCO Strada AV 2 0 - 0 - 3 ,350 3 350 3 350 3 76,350 3 76,350 3 76,350 3 76,350 3 76,350 3 76,350 3 76,350
28 28, 28,
LA MARZOCCO Strada AV 3 0 - 0 - 1 ,750 1 750 1 750 1 28,750 1 28,750 1 28,750 1 28,750 1 28,750 1 28,750 1 28,750
23 23, 23,
COMMERCIA LA MARZOCCO GB 5 AV2 0 - 0 - 1 ,450 1 450 1 450 1 23,450 1 23,450 1 23,450 1 23,450 1 23,450 1 23,450 1 23,450
L MACHINES Linea Classic 18 18, 18,
LA MARZOCCO AV 2 0 - 0 - 1 ,750 1 750 1 750 1 18,750 1 18,750 1 18,750 1 18,750 1 18,750 1 18,750 1 18,750
Etnica 27 27, 27,
Orchestrale Display TT2 0 - 0 - 2 ,000 2 000 2 000 2 27,000 2 27,000 2 27,000 2 27,000 2 27,000 2 27,000 2 27,000
9 9, 9,
Orchestrale Radiophonica 0 - 0 - 1 ,000 1 000 1 000 1 9,000 1 9,000 1 9,000 1 9,000 1 9,000 1 9,000 1 9,000
153, 153, 153,
Grinders with Commercial 0 - 0 - 36 000 36 000 36 000 36 153,000 36 153,000 36 153,000 36 153,000 36 153,000 36 153,000 36 153,000
51 51, 51,
LA MARZOCCO GS3 MP 1 0 - 0 - 4 ,600 4 600 4 600 4 51,600 4 51,600 4 51,600 4 51,600 4 51,600 4 51,600 4 51,600
49 49, 49,
LA MARZOCCO GS3 AV 1 0 - 0 - 4 ,600 4 600 4 600 4 49,600 4 49,600 4 49,600 4 49,600 4 49,600 4 49,600 4 49,600
37 37, 37,
LA MARZOCCO Lenia Mini 0 - 0 - 4 ,000 4 000 4 000 4 37,000 4 37,000 4 37,000 4 37,000 4 37,000 4 37,000 4 37,000
Etnica 8 8, 8,
Orchestrale Display TT1 0 - 0 - 1 ,000 1 000 1 000 1 8,000 1 8,000 1 8,000 1 8,000 1 8,000 1 8,000 1 8,000
DOMESTIC 34 34, 34,
MACHINES Orchestrale Nota 0 - 0 - 6 ,500 6 500 6 500 6 34,500 6 34,500 6 34,500 6 34,500 6 34,500 6 34,500 6 34,500
18 18, 18,
ECM Syncronica 0 - 0 - 3 ,000 3 000 3 000 3 18,000 3 18,000 3 18,000 3 18,000 3 18,000 3 18,000 3 18,000
12 12, 12,
ECM Technica 0 - 0 - 3 ,750 3 750 3 750 3 12,750 3 12,750 3 12,750 3 12,750 3 12,750 3 12,750 3 12,750
6 6, 6,
ECM Machanica 0 - 0 - 2 ,500 2 500 2 500 2 6,500 2 6,500 2 6,500 2 6,500 2 6,500 2 6,500 2 6,500
56 56, 56,
Grinders with Domestic 0 - 0 - 25 ,250 25 250 25 250 25 56,250 25 56,250 25 56,250 25 56,250 25 56,250 25 56,250 25 56,250
COMMERCIA 48 48, 48,
L MACHINES Brewing Tools 0 - 0 - 12 ,000 12 000 12 000 12 48,000 12 48,000 12 48,000 12 48,000 12 48,000 12 48,000 12 48,000
DOMESTIC 120, 120, 120,
MACHINES Water Filter 0 - 0 - 30 000 30 000 30 000 30 120,000 30 120,000 30 120,000 30 120,000 30 120,000 30 120,000 30 120,000
866, 866, 866,

Cash Inflows from Final Payments from Customers - - 300 300 300 866,300 866,300 866,300 866,300 866,300 866,300 866,300
698, 1,564 1,564, 1,564, 1, 1, 1, 1,
Total Cash Inflow - 300 ,600 600 600 564,600 564,600 564,600 564,600 1,564,600 1,564,600 1,564,600
29 | P a g e
Cash Payments / Out Flow

Advance Payments to Suppliers

27, 27 27, 27,

LA MARZOCCO Linea PB AV2 0 - 4 394 4 ,394 4 394 4 394 4 27,394 4 27,394 4 27,394 4 27,394 4 27,394 4 27,394 4 27,394
23, 23 23, 23,
8, 8 8, 8,
7, 7 7, 7,
COMMERCIAL LA MARZOCCO GB 5 AV2 0 - 1 316 1 ,316 1 316 1 316 1 7,316 1 7,316 1 7,316 1 7,316 1 7,316 1 7,316 1 7,316
MACHINES Linea Classic 5, 5 5, 5,
LA MARZOCCO AV 2 0 - 1 850 1 ,850 1 850 1 850 1 5,850 1 5,850 1 5,850 1 5,850 1 5,850 1 5,850 1 5,850
Etnica 4, 4 4, 4,
Orchestrale Display TT2 3 6,480 2 320 2 ,320 2 320 2 320 2 4,320 2 4,320 2 4,320 2 4,320 2 4,320 2 4,320 2 4,320
1, 1 1, 1,
Orchestrale Radiophonica 1 1,440 1 440 1 ,440 1 440 1 440 1 1,440 1 1,440 1 1,440 1 1,440 1 1,440 1 1,440 1 1,440
29, 29 29, 29,
Grinders With Commercial 10 8,095 36 143 36 ,143 36 143 36 143 36 29,143 36 29,143 36 29,143 36 29,143 36 29,143 36 29,143 36 29,143
16, 16 16, 16,
LA MARZOCCO GS3 MP 1 2 8,050 4 099 4 ,099 4 099 4 099 4 16,099 4 16,099 4 16,099 4 16,099 4 16,099 4 16,099 4 16,099
15, 15 15, 15,
LA MARZOCCO GS3 AV 1 2 7,738 4 475 4 ,475 4 475 4 475 4 15,475 4 15,475 4 15,475 4 15,475 4 15,475 4 15,475 4 15,475
1 11, 11 11, 11,
LA MARZOCCO Lenia Mini 4 1,544 4 544 4 ,544 4 544 4 544 4 11,544 4 11,544 4 11,544 4 11,544 4 11,544 4 11,544 4 11,544
Etnica 1, 1 1, 1,
Orchestrale Display TT1 2 3,840 1 920 1 ,920 1 920 1 920 1 1,920 1 1,920 1 1,920 1 1,920 1 1,920 1 1,920 1 1,920
DOMESTIC 1 8, 8 8, 8,
MACHINES Orchestrale Nota 10 3,800 6 280 6 ,280 6 280 6 280 6 8,280 6 8,280 6 8,280 6 8,280 6 8,280 6 8,280 6 8,280
4, 4 4, 4,
ECM Syncronica 6 9,720 3 860 3 ,860 3 860 3 860 3 4,860 3 4,860 3 4,860 3 4,860 3 4,860 3 4,860 3 4,860
3, 3 3, 3,
ECM Technica 6 6,885 3 443 3 ,443 3 443 3 443 3 3,443 3 3,443 3 3,443 3 3,443 3 3,443 3 3,443 3 3,443
1, 1 1, 1,
ECM Machanica 4 3,510 2 755 2 ,755 2 755 2 755 2 1,755 2 1,755 2 1,755 2 1,755 2 1,755 2 1,755 2 1,755
10, 10 10, 10,
Grinders With Domestic 10 4,286 25 714 25 ,714 25 714 25 714 25 10,714 25 10,714 25 10,714 25 10,714 25 10,714 25 10,714 25 10,714
COMMERCIAL 7, 7 7, 7,
MACHINES Brewing Tools 12 7,200 12 200 12 ,200 12 200 12 200 12 7,200 12 7,200 12 7,200 12 7,200 12 7,200 12 7,200 12 7,200
DOMESTIC 5, 5 5, 5,
MACHINES Water Filter 10 1,672 30 016 30 ,016 30 016 30 016 30 5,016 30 5,016 30 5,016 30 5,016 30 5,016 30 5,016 30 5,016
94 194, 194, 194, 194,

Cash Outflows from Advance Payments to Suppliers ,259 560 560 560 560 194,560 194,560 194,560 194,560 194,560 194,560 194,560
30 | P a g e
Final Payments to Suppliers

109, 109,
LA MARZOCCO Linea PB AV2 0 - 0 - 0 - 4 574 4 574 4 109,574 4 109,574 4 109,574 4 109,574 4 109,574 4 109,574 4 109,574
95, 95,
LA MARZOCCO Strada AV 2 0 - 0 - 0 - 3 285 3 285 3 95,285 3 95,285 3 95,285 3 95,285 3 95,285 3 95,285 3 95,285
35, 35,
LA MARZOCCO Strada AV 3 0 - 0 - 0 - 1 880 1 880 1 35,880 1 35,880 1 35,880 1 35,880 1 35,880 1 35,880 1 35,880
29, 29,
COMMERCIAL LA MARZOCCO GB 5 AV2 0 - 0 - 0 - 1 266 1 266 1 29,266 1 29,266 1 29,266 1 29,266 1 29,266 1 29,266 1 29,266
MACHINES Linea Classic 23, 23,
LA MARZOCCO AV 2 0 - 0 - 0 - 1 400 1 400 1 23,400 1 23,400 1 23,400 1 23,400 1 23,400 1 23,400 1 23,400
Etnica 25, 17 17, 17,
5, 5 5, 5,
Orchestrale Radiophonica 0 - 1 760 1 ,760 1 760 1 760 1 5,760 1 5,760 1 5,760 1 5,760 1 5,760 1 5,760 1 5,760
32, 116, 116, 116,
Grinders With Commercial 0 - 10 381 36 571 36 571 36 571 36 116,571 36 116,571 36 116,571 36 116,571 36 116,571 36 116,571 36 116,571
32 64, 64,
LA MARZOCCO GS3 MP 1 0 - 0 - 2 ,198 4 397 4 397 4 64,397 4 64,397 4 64,397 4 64,397 4 64,397 4 64,397 4 64,397
30 61, 61,
LA MARZOCCO GS3 AV 1 0 - 0 - 2 ,950 4 901 4 901 4 61,901 4 61,901 4 61,901 4 61,901 4 61,901 4 61,901 4 61,901
46 46, 46,
LA MARZOCCO Lenia Mini 0 - 0 - 4 ,176 4 176 4 176 4 46,176 4 46,176 4 46,176 4 46,176 4 46,176 4 46,176 4 46,176
Etnica 8, 4 4, 4,
DOMESTIC 32, 19 19, 19,
MACHINES Orchestrale Nota 0 - 10 200 6 ,320 6 320 6 320 6 19,320 6 19,320 6 19,320 6 19,320 6 19,320 6 19,320 6 19,320
22, 11 11, 11,
ECM Syncronica 0 - 6 680 3 ,340 3 340 3 340 3 11,340 3 11,340 3 11,340 3 11,340 3 11,340 3 11,340 3 11,340
16, 8 8, 8,
ECM Technica 0 - 6 065 3 ,033 3 033 3 033 3 8,033 3 8,033 3 8,033 3 8,033 3 8,033 3 8,033 3 8,033
8, 4 4, 4,
ECM Machanica 0 - 4 190 2 ,095 2 095 2 095 2 4,095 2 4,095 2 4,095 2 4,095 2 4,095 2 4,095 2 4,095
17, 42 42, 42,
Grinders With Domestic 0 - 10 143 25 ,857 25 857 25 857 25 42,857 25 42,857 25 42,857 25 42,857 25 42,857 25 42,857 25 42,857
COMMERCIAL 16, 16 16, 16,
MACHINES Brewing Tools 0 - 12 800 12 ,800 12 800 12 800 12 16,800 12 16,800 12 16,800 12 16,800 12 16,800 12 16,800 12 16,800
DOMESTIC 6, 20 20, 20,
MACHINES Water Filter 0 - 10 688 30 ,064 30 064 30 064 30 20,064 30 20,064 30 20,064 30 20,064 30 20,064 30 20,064 30 20,064
192, 375, 732, 732,

Cash Outflows from Final Payments to Suppliers - 787 925 478 478 732,478 732,478 732,478 732,478 732,478 732,478 732,478
94 387, 570, 927, 927,
Total Cash Out flows ,259 347 485 039 039 927,039 927,039 927,039 927,039 927,039 927,039 927,039
31 | P a g e
Appendix C. Monthly Projected Cash Flow Statement

YEAR 1

Particulars Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total

(94,25 201,5 1,180,60 1,784,57 2,407,03 3,029,49 3,633,45 4,255,91 4,878,37 5,482,33 6,104,79
Cash Opening Balance - 9) 94 9 0 1 3 4 5 6 8 9 -

Cash Inflows: - - - - - - - - - - - - -
171,66 171,66
Cash Injections 6 - - - - - - - - - - - 6
698,30 1,564,6 1,564,6 1,564,6 1,564,6 1,564,6 1,564,6 1,564,6 1,564,6 1,564,6 1,564,6 16,344,3
Revenue Receipts - 0 00 00 00 00 00 00 00 00 00 00 00
171,66 698,30 1,564,60 1,564,60 1,564,60 1,564,60 1,564,60 1,564,60 1,564,60 1,564,60 1,564,60 1,564,60 16,515,96
Total Cash Inflows 6 0 0 0 0 0 0 0 0 0 0 0 6

Payments: - - - - - - - - - - - - -
94,25 387,34 570,4 927,0 927,0 927,0 927,0 927,0 927,0 927,03 927,03 927,03 9,395,44
Operating Cash Out Flow 9 7 85 39 39 39 39 39 39 9 9 9 0
Legal and Incorporation Costs - - - - - - - - - - - - -

5,00 5,0
Trade License
0 - - - - - - - - - - - 00
7,50 7,5
E Channels (5000 Deposit + 2500 Annual)
0 - - - - - - - - - - - 00
2,70 2,7
Quota
0 - - - - - - - - - - - 00
3,00 3,0
Company Labor + Establishment Card + E Sig
0 - - - - - - - - - - - 00
8 8
Company Post Box + Stamp
00 - - - - - - - - - - - 00
2,00 2,0
ADDC Deposit
0 - - - - - - - - - - - 00
11,00 11,00
Logo and Boards
0 - - - - - - - - - - - 0
Recruitment Costs - - - - - - - - - - - - -
13,00 13,00
Employees' Visa & Medical Insurance
0 - - - - - - - - - - - 0
10,00 10,00 10,00 10,00 10,00 10,00 10,00 10,00 10,00 10,00 10,00 10,00 120,00
Salaries
0 0 0 0 0 0 0 0 0 0 0 0 0

Premises Rental + Infrastructure - - - - - - - - - - - - -

5,00 5,0
Deposit
0 - - - - - - - - - - - 00
32 | P a g e
24,00 18,00 18,00 18,00 78,00
Office + Warehouse in Mussafah
0 - - 0 - - 0 - - 0 - - 0
8,00 5 5 5 9,5
Stationery and Office Supplies
0 - - 00 - - 00 - - 00 - - 00
2,00 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,5 1,5 1,5 18,50
Office Electricity
0 0 0 0 0 0 0 0 0 00 00 00 0
2,00 1,20 1,20 1,20 1,20 1,20 1,20 1,20 1,20 1,2 1,2 1,2 15,20
Office Telephone and Internet
0 0 0 0 0 0 0 0 0 00 00 00 0
Banking - - - - - - - - - - - - -
5,00 5,0
Adib Deposit
0 - - - - - - - - - - - 00
1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,5 1,5 1,5 18,00
POS Machine
0 0 0 0 0 0 0 0 0 00 00 00 0
Fixed Assets - - - - - - - - - - - - -
Delivery VAN - - - - - - - - - - - - -
Delivery VAN Down Payment (Toyota Hiace 9,00 9,0
2016) 0 - - - - - - - - - - - 00
2,50 2,5
Delivery VAN Insurance and Registration
0 - - - - - - - - - - - 00
2,00 2,0
Bank Charges on Delivery VAN Leasing
0 - - - - - - - - - - - 00
9 9 9 9 9 9 9 9 9 9 9 9,9
Monthly Lease Payments
- 00 00 00 00 00 00 00 00 00 00 00 00
Operational Equipment - - - - - - - - - - - - -
8,00 8,0
Semi Electronic Lifter
0 - - - - - - - - - - - 00
8 8
Drill Machine
00 - - - - - - - - - - - 00
6 6
Vacuumed Cleaners
00 - - - - - - - - - - - 00
3 3
Allen key Kits
00 - - - - - - - - - - - 00
1,00 1,0
Air Compressor
0 - - - - - - - - - - - 00
9
Water Filtration system - Reverse Osmosis
00 - - - - - - - - - - - -
Office and Warehouse Related Fixed Assets - - - - - - - - - - - - -

15,00 15,00
Furniture and Shelves
0 - - - - - - - - - - - 0
2,00 2,0
Computers
0 - - - - - - - - - - - 00
3,60 3,6
Printer
0 - - - - - - - - - - - 00
33 | P a g e
34 | P a g e
6,06
Air Conditioners, 2 Ton X 2
6 - - - - - - - - - - - 6,066
9
Civil Defense Hasantak
00 - - - - - - - - - - - 900
3,00
CCTV Cameras
0 - - - - - - - - - - - 3,000
Branding and Marketing - - - - - - - - - - - - -

8,00
Branding Cost 0 - - - - - - - - - - - 8,000
2,00
Branding on the VAN 0 - - - - - - - - - - - 2,000
3,50
Production Video Cost 0 - - - - - - - - - - - 3,500

265,92 402,44 585,5 960,6 942,1 942,1 960,6 942,1 942,1 960,63 942,13 942,13
Total Payments 5 7 85 39 39 39 39 39 39 9 9 9 9,774,306

(94,25 201,59 1,180,60 1,784,57 2,407,03 3,029,49 3,633,45 4,255,91 4,878,37 5,482,33 6,104,79 6,727,26
Cash Closing Balance 9) 4 9 0 1 3 4 5 6 8 9 0
35 | P a g e
Appendix D: Monthly Projected Income Statement

Year 1

Revenue
858,691.6 858,691.6 858,691.6 858,691.6 858,691.6 858,691.6 858,691.6 858,691.6 858,691.6 858,691.6 858,691.6 9,445,60
Commercial Machines - 7 7 7 7 7 7 7 7 7 7 7 8
640,116.6 640,116.6 640,116.6 640,116.6 640,116.6 640,116.6 640,116.6 640,116.6 640,116.6 640,116.6 640,116.6 7,041,28
Domestic Machines - 7 7 7 7 7 7 7 7 7 7 7 3
1,498,80 1,498,80 1,498,80 1,498,80 1,498,80 1,498,80 1,498,80 1,498,80 1,498,80 1,498,80 1,498,80 16,486,89
Total Revenue - 8 8 8 8 8 8 8 8 8 8 8 2
Operating Expenses:
536,8 536,86 536,86 536,86 536,86 536,86 536,86 536,86 536,86 536,86 536,86 5,905,55
Commercial Machines Cost - 69 9 9 9 9 9 9 9 9 9 9 7
344,0 344,00 344,00 344,00 344,00 344,00 344,00 344,00 344,00 344,00 344,00 3,784,10
Domestic Machines Cost - 09 9 9 9 9 9 9 9 9 9 9 3
880,8 880,87 880,87 880,87 880,87 880,87 880,87 880,87 880,87 880,87 880,87 9,689,65
Total Operating Expenses - 78 8 8 8 8 8 8 8 8 8 8 9

617,93 617,93 617,93 617,93 617,93 617,93 617,93 617,93 617,93 617,93 617,93 6,797,23
Operating Income / Gross Profit - 0 0 0 0 0 0 0 0 0 0 0 2
Administration Expenses
12,0 12,0 12,00 12,00 12,00 12,00 12,00 12,00 12,00 12,00 12,00 12,00 144,00
Salaries 00 00 0 0 0 0 0 0 0 0 0 0 0
6,00 6,00 6,00 6,00 6,00 6,00 6,00 6,00 6,00 6,00 6,00 6,00 72,00
Rent 0 0 0 0 0 0 0 0 0 0 0 0 0
1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 1,50 18,00
Electricity 0 0 0 0 0 0 0 0 0 0 0 0 0
1,33 1,33 1,33 1,33 1,33 1,33 1,33 1,33 1,33 1,33 1,33 1,33 16,00
Telephone and Internet 3 3 3 3 3 3 3 3 3 3 3 3 0
20 20 20 20 20 20 20 20 20 20 20 20 2,40
Bank Charges 0 0 0 0 0 0 0 0 0 0 0 0 0
2,06 2,06 2,06 2,06 2,06 2,06 2,06 2,06 2,06 2,06 2,06 2,06 24,71
Depreciation 0 0 0 0 0 0 0 0 0 0 0 0 7
2,66 2,66 2,66 2,66 2,66 2,66 2,66 2,66 2,66 2,66 2,66 2,66 32,00
Legal and Incorporation Costs Amortization 7 7 7 7 7 7 7 7 7 7 7 7 0
54 54 54 54 54 54 54 54 54 54 54 54 6,50
Visa and Medical Insurance Cost Amortizations 2 2 2 2 2 2 2 2 2 2 2 2 0
1,12 1,12 1,12 1,12 1,12 1,12 1,12 1,12 1,12 1,12 1,12 1,12 13,50
Marketing and Sales Services Costs Amortizations 5 5 5 5 5 5 5 5 5 5 5 5 0
27,42 27,4 27,42 27,42 27,42 27,42 27,42 27,42 27,42 27,42 27,42 27,42 329,11
Total Administrative and Selling Expenses 6 26 6 6 6 6 6 6 6 6 6 6 7

(27,42 590,50 590,50 590,50 590,50 590,50 590,50 590,50 590,50 590,50 590,50 590,50 6,468,11
Net Income 6) 4 4 4 4 4 4 4 4 4 4 4 6
Monthly Breakeven Sale in AED 66,523 66,523 66,523 66,523 66,523 66,523 66,523 66,523 66,523 66,523 66,523 66,523 798,282
36 | P a g e

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Business Plan - Coffee Machine Business

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A BUSINESS PLAN PREPARED FOR STARTUP A

COFFEE EQUIPMENT SUPPLIES

A Business plan of Coffee Machine

Presented to the faculty of

In partial fulfilment of the requirement for the degree

In partial fulfilment of the requirement for the degree

Diana Imad Jan 2023

I, the undersigned, verify that this document meets

Dr. Hemant Kumar Jan, 2023

ASCENCIA BUSINESS SCHOOL

BACHELOR IN BUSINESS ADMINISTRATION

S.No Content Pg. No

2. Coffee Machine - An Introduction

Here are a few things to look for:

3. Feasibility and Plan Methodology

In depth Detailed Detailed list Primary and The data was

4. What Customers Like:

The eight key buying criteria identified were

4. Steam operation/milk frothing

5. Global Coffee Machine Market Overview

Source Reference: www.technavio.com

Source Reference: Mordor Intelligence

6. GCC Coffee Market Outlook

In 2018, the Middle East and North Africa (MENA) accounted

7. KSA Coffee Market Outlook

NESTLÉ SA MAINTAINS ITS LEADING POSITION IN COFFEE IN 2018

NEW INTERNATIONAL PLAYERS CREATE FIERCER COMPETITION IN THE OFF-

INSTANT MIXES CONTINUE TO GAIN POPULARITY AMONG CONSUMERS

8. Bahrain Coffee Market Outlook

9. Oman Coffee Market Outlook

Oman’s F&B industry is geared for growth

10. U AE Coffee Machine Market Outlook

11. Vision, Mission and Culture Statement

Our Vision is to be a renowned supplier of high-quality coffee, domestic and

Our Mission is to consistently deliver brewing excellence through our

Our Cultural Values are:

Keep The business Line Moving

Be Prepared When Things Go Wrong.

12. Business Goals

Short Terms Goals:

 Getting market recognition.

 Proving best quality products to the customers.

 Satisfying the needs of employees.

Long Terms Goals:

13. Pricing Influencers

3. MACHINE FUNCTIONALITY: Some Coffee machines serve the sole purpose of

4. GUARENTEE PERIOD: difference between a guarantee and a warranty is as

14. PRODUCTS AND SERVICES

16. Human Resource

Role Total cost Salary Specialist skills and/or

Significance of Musaffah Location:

19. Managing Operational Risks

Replacement Having a backup CV’s

Training Will provide required training

Delivery within Lead Time Keeping alternative option.

Consistent Supply Kept backup suppliers

Competitive Pricing Kept Backup suppliers

Policies & Procedures Will Prepare Legal guidelines

Rent agreement to be signed.

Annexure A : Financing Requirements

Branding and Marketing

Grand Totals 171,666 231,200 402,866

Appendix B: Operational Cash Inflows and Out Flows