WUS 101: CORE ENTREPENEURSHIP

SEMESTER 2 2021/2022

BUSINESS PLAN: PENFUL STATIONERY

_____________________________________________________________________

PREPARED BY: GROUP 107

_________________________________________________________________

GROUP MEMBERS:

NAME IDENTIFICATION CARD NO. MATRIC NO.

Maxine Wong Wan Ping 010216-08-0986 156352
Chin Zhi Ny 020909-02-0168 159063
Haziqah Ulfah Binti Mohamad 020716-07-0556 158869
Kuganraj A/L Selvaraj 010929-07-0577 153470
Nor Syazwani Binti Azmi 990514-02-5156 159552
Nurul Aini Izzati Binti Mohd 020510-14-0336 158470
Shamsor

PREPARED FOR:

PROF MADYA DR. MOHD SAYUTI HASSAN

WUS 101 LECTURER

SUBMISSION DATE: 23 JUNE 2022

LETTER OF SUBMISSION
Maxine Wong Wan Ping
52-2B, Jalan Bandar 2,
Pusat Bandar Puchong,
47160 Puchong,
Selangor.

Prof. Madya Dr. Mohd Sayuti Hassan

Lecturer of WUS 101 – Core Entrepreneurship
Pusat Rancangan Kokurikulum,
Universiti Sains Malaysia. 24 APRIL 2022

Sir,
SUBMISSION OF WUS 101: BUSINESS PLAN FOR GROUP 107
Regarding the matter mentioned above, I, Maxine Wong Wan Ping with identity card number
010216-08-0986 and matric number 156352, group leader of Group 107 (PENFUL), have
included this business plan for your evaluation.
2. If you have any questions regarding the business report provided, please contact me via email
maxinewong@student.usm.my or via phone number 016-2897829.

Thank you for your time.

Sincerely,

MAXINE WONG WAN PING

Student of Quantity Surveying,
Universiti Sains Malaysia.
Table of Contents
1.0 INTRODUCTION ............................................................................................................... 1

1.1 Vision............................................................................................................................... 1
1.2 Mission ............................................................................................................................ 1
2.0 PURPOSE ............................................................................................................................ 2

3.0 BACKGROUND OF BUSINESS ....................................................................................... 3

4.0 BACKGROUND OF THE OWNERS ................................................................................ 4

4.1 Partner 1 ......................................................................................................................... 4

4.2 Partner 2 ......................................................................................................................... 5
4.3 Partner 3 ......................................................................................................................... 6
4.4 Partner 4 ......................................................................................................................... 7
4.5 Partner 5 ......................................................................................................................... 8
4.6 Partner 6 ......................................................................................................................... 9
5.0 BACKGROUND OF THE PROPOSED PROJECT ......................................................... 10

5.1 Site/Location ................................................................................................................. 10

5.2 Building Floor Plan ...................................................................................................... 11
5.3 Basic Facilities .............................................................................................................. 11
6.0 MARKETING PLANNING .............................................................................................. 12

6.1 Market Analysis ........................................................................................................... 12

6.2 Market Forms............................................................................................................... 12
6.2.1 Business Activities and Services .............................................................................. 12
6.3 List of Products ............................................................................................................ 13
6.4 Customer....................................................................................................................... 14
6.5 Market Size ................................................................................................................... 15
6.6 Competition .................................................................................................................. 15
6.7 Preparation of Sales Forecast ..................................................................................... 16
6.9 Marketing Strategy ...................................................................................................... 23
7.0 HUMAN ORGANIZATION ............................................................................................. 24

7.1 Organisational Objectives and Strategies .................................................................. 24

7.2 Short Term Strategy .................................................................................................... 24
7.3 Long Term Strategy ..................................................................................................... 24
7.4 Organization Structure / Organizational Chart ....................................................... 25
7.5 Functions and Responsibilities ................................................................................... 26
7.6 List of Management Personnel ................................................................................... 27
 7.7 Full List of Position Details Needed by the Company .............................................. 27
8.0 OPERATION PLAN ......................................................................................................... 30

8.1 List of Manufactured Products and Services ............................................................ 30

8.2 Production Process Flow Chart .................................................................................. 31
8.3 Production Capacity per day/week/year .................................................................... 32
8.4 List of Raw Materials per month / year ..................................................................... 33
8.5 List of Machinery, Furniture and Equipment .......................................................... 34
8.6 List of Direct Employees and Labour ........................................................................ 34
9.0 Financial Plan..................................................................................................................... 35

9.1 Project Cost .................................................................................................................. 35

9.2 Source of Funds ............................................................................................................ 36
9.3 Loan............................................................................................................................... 36
9.4 Schedule of Loan Repayment ..................................................................................... 37
9.5 Asset Depreciation Schedule ....................................................................................... 37
9.6 Cash Flow for One Year (12 Months) Operation ..................................................... 39
9.7 Profit and Loss Performa ............................................................................................ 40
9.8 Performa Balance Sheet .............................................................................................. 41
9.9 Financial Analysis and Breakeven Point ................................................................... 42
11.0 SUMMARY ..................................................................................................................... 44

12.0 EXHIBITS ....................................................................................................................... 45

1.0 INTRODUCTION
Penful is a business which we provide printing services and1 sell stationary objects
such as gel pen, memo pad paper clip sticky notes etc. As a business start-up we require
RM160,000 to set up all the things and to buy all the stationary products that we have listed to
sell. Moreover, this is a partnership-owned company. So, this company will be owned by six
partners with each contributing an amount of RM 10,000 in the capital. We also attain a loan
of RM 100,000 from the banking institution.

The idea of establishing this business is to provide stationary object and printing
services for person who needs them, especially for student. Students will be one of the major
customers of us. Our service offers some of the coolest stationery which will really help the
students to do things quickly, and the costs will be reasonable too.

1.1 Vision
• To be the leading provider of stationery and printing services to all customers.
• Provide value-added quality stationery to all customers.
• Provide one-stop productive printing services.

1.2 Mission
• Improve our customer service and value.
• Continuously improve lead times.
• Have well-trained and motivated workers who are always trying to improve.
• Always treat our business partners honestly.

1
2.0 PURPOSE
A business plan is crucial to the entrepreneur as it helps to focus on marketing the
product, operating the business, financing, and organizing the human resources. Besides, it is
also helpful in helping the entrepreneur to accomplish the short-term and long-term objectives
of the business. In this business plan, we aim to grasp the perfect strategies in order to succeed
in achieving our goals with fewer risks. Having this business plan also gives an overview of
the overall operation of this business. Thus, if there are any future changes in our business, this
business plan is useful as a reference to consider the potential of the suggested changes that
can affect our business operation. The purpose of this business formation is to:

• Provide adorable and essential stationery for students

• Ease students get their stationery needs
• Help to get better study

2
3.0 BACKGROUND OF BUSINESS

Business Name: Penful Stationery

Business address: Penful Stationery, 1st floor, 51-A-M, Jalan Sungai Dua, Kampung Dua Bukit,
11700 Gelugor, Pulau Pinang

Mailing address: Penful Stationery, 1st floor, 51-A-M, Jalan Sungai Dua, Kampung Dua Bukit,
11700 Gelugor, Pulau Pinang

Phone Number: 016-2897829

Company Form: Partnership

Main Activity: Provide high quality stationery and instant printing services

Business Starting Date: 01 May 2022

Date of Registration: 18 January 2022

Registration Number: PG-704893-N

Initial Capital: RM60,000

Bank Name: Maybank

Account Type: Current Account

Company Account Number: 1623 4864 4303

3
4.0 BACKGROUND OF THE OWNERS
4.1 Partner 1
Full Name : Maxine Wong Wan Ping

Identification Card Number : 010216-08-0986

Date of Birth : 16/02/2021

Age : 21

Gender : Female

Permanent Address : 52-2B, Jalan Bandar 2, Pusat Bandar

Puchong, 47160, Puchong, Selangor

Phone Number : 016-2897829

Marital Status : Single

Entrepreneurship Related Courses : Core Entrepreneurship WUS 101 by USM

Attended

Skills/Competency : STPM Mathematics T achiever, MS

Office, Data Analysis Skills

Working Experience : Cashier in Magron Mart, Part-Time

Tuition Teacher, Clerk at Sunshine Hamper
Current Work : Undergraduate Student

4
4.2 Partner 2
Full Name : Chin Zhi Ny

Identification Card Number : 020909-02-0168

Date of Birth : 09/09/2002

Age :19

Gender :Female

Permanent Address :138, Taman Suria, 08300, Gurun, Kedah

Phone Number : 019-5281949

Marital Status :Single

Entrepreneurship Related Courses : Core Entrepreneurship WUS 101 by USM

Attended
: MS Office, Data Analysis Skills
Skills/Competency
: Clerk at Hardware
Working Experience
: Undergraduate Student, Part-Time clerk at
Current Work
Hardware shop
4.3 Partner 3
Full Name : Haziqah Ulfah Binti Mohamad

Identification Card Number : 020716-07-0556

Date of Birth : 16/07/2002

Age : 20

Gender : Female

Permanent Address : 1699, Permatang Tok Gelam, 13100,

Penaga, Pulau Pinang.

Phone Number : 012-3449414

Marital Status : Single

Entrepreneurship Related Courses : Core Entrepreneurship WUS 101 by USM

Attended

Skills/Competency : Forum Moderator

Working Experience : Mathematics and Chemistry tutor

(Freelance)

Current Work : Undergraduate Student

4.4 Partner 4
Full Name : Kuganraj A/L Selvaraj

Identification Card Number : 010929-07-0577

Date of Birth : 29/09/2001

Age : 21

Gender : Male

Permanent Address : NO.33, Lorong Idaman 3/3, Taman

Idaman, 14100 Simpang Ampat, Penang

Phone Number : 019-4450299

Marital Status : Single

Entrepreneurship Related Courses : Core Entrepreneurship WUS 101 by USM

Attended

Skills/Competency : Video Editing, 3D Modelling, Texture

Painting

Working Experience : Part-Time Youtuber video editor

Current Work : Undergraduate Student

4.5 Partner 5
Full Name : Nor Syazwani Binti Azmi

Identification Card Number : 990514-02-5156

Date of Birth : 14/05/1999

Age : 23

Gender : Female

Permanent Address : Lot 880, Teratak Impian, Jalan Pondok

Polis, Felda Guar Napai, 06100 Kodiang,
Kedah.

Phone Number : 017-4164982

Marital Status : Single

Entrepreneurship Related Courses : Core Enterpreneurship WUS 101 by USM

Attended

Skills/Competency : Microsoft Word and Adobe Photoshop

Working Experience : Part time Photographer at Unikaryawan

Current Work : Undergraduate student

4.6 Partner 6
Full Name : Nurul Aini Izzati Binti Mohd Shamsor

Identification Card Number : 020510-14-0336

Date of Birth : 10/5/2002

Age : 20

Gender : Female

Permanent Address : Batu 33, Kampung Pengkalan Nibong,

36800, Kampong Gajah, Perak.

Phone Number : 019-5069825

Marital Status : Single

Entrepreneurship Related Courses : Core Entrepreneurship WUS 101 by USM

Attended

Skills/Competency : Video Editing, Photography Skill

Working Experience : Helping small businesses

Current Work : Full-Time USM student

5.0 BACKGROUND OF THE PROPOSED PROJECT
5.1 Site/Location
Address: Penful Stationery, 1st floor, 51-A-M, Jalan Sungai Dua, Kampung Dua Bukit, 11700
Gelugor, Pulau Pinang

The place was chosen primarily owing to the facts:

- Strategic and accessible location- located in a bustling economic area

- Nearby to university – attract the primary targeted group of customers for purchasing
stationery, which are the students

- Providing basic facilities – electricity and water

- Reasonable and affordable rent

Business address: Penful Stationery, 1st floor, 51-A-M, Jalan Sungai Dua, Kampung Dua Bukit,
11700 Gelugor, Pulau Pinang

Location Map:
5.2 Building Floor Plan

5.3 Basic Facilities

1. Tables

2. Chairs

3. Conference Table

4. Computers

5. Air Conditioners

6. Projector

7. Photostat Machine

8. Notice Board

9. Display Racks

10. Wi-Fi Router

11. Cashier Machine

12. Washroom
6.0 MARKETING PLANNING
6.1 Market Analysis
Our main concept of this business is to fulfill students’ needs in their studies. There is
some demand from people especially students for the stationery shop to be run in this area due
to the limited services provided. Our business will have excellent potential because of less
competition from the same business in this location. Therefore, we choose this area to run our
business due to the high demand and the strategic location that makes our shop accessible.
Moreover, we take the high value on customer satisfaction and their financial state because our
aim is to ease their studies by providing essential stationery for their school needs. Thus, we
provide our products with reasonable and affordable prices for them to get theirs.

6.2 Market Forms

6.2.1 Business Activities and Services
• Target customers are USM students and people nearby our shop area.
• Provides essential stationery.
• Provides cash on delivery (COD) services for customer who lives nearby our shop.
• All of the products are on hand and the delivery services are faster than buying from
online shops.
• Operation hours: 9.00 a.m. till 10 p.m. every day exclude Public Holidays.

6.2.2 Business Potential

• Strategic location which near to bustling economic area and university.

This business site is easy to access and recognise by many people as it is near to the main road.
As our target customers are students, we will have higher chance to succeed as our location
also close to the university which is University Sains Malaysia (USM). It is easier for the
students to get their stationery needs from us due to this strategic location.

• Affordable prices

The prices of our products are reasonable and can be afford by most of the students. Since most
students do not have a job, they might come in short of money. Students will prefer to buy their
school needs at shops with lower prices and that will be a great potential for our business.
 • Great services

All of the products of our shop are on hand and ready stock. This will be very beneficial for
the customers because sometimes they need the stationery urgently. Compared to buying online,
it will take some time for the products to arrive and the conditions of the product also cannot
be confirmed 100% in a great state due to postage process. Thus, there is a great potential for
our business as customers will prefer buying stationery at the nearby places due to the stock
availability and perfect conditions. Moreover, we also provide COD services which will make
our customer’s life easier as they do not need to go walk in our shop to buy their stuffs. Through
this service, we will send the products to their location with pretty packaging and this can
guarantee some positive feedbacks from our customers.

6.3 List of Products

Products / Services Price per unit Strength / benefits
(RM)
Gel Pen 1.50 Helping customers to
complete their daily day as
for writing purpose
Ball Pen 1.50 Helping customers to
complete their daily day as
for writing purpose
Ruler 0.80 Provide ruler for academic
use
Paper Clip 0.50 Helping our customers to
organize the papers
Memo Pad 2.50 Helping customers to jot
down the notes quickly
Sticky Note 2.50 Helping customers to jot
down the notes quickly since
it is adhesive.
Eraser 1.00 Helping in erasing
unintended notes or many
more according to their need
 Highlighter Pen Set 7.50 Helping our customers to
point out the important
keywords in the notes
Notebooks 10.00 Helping our customers to
make their notes
Pen Holder 5.50 Helping customers to
organize their stationeries
Pencil Box 15.00 Helping customers to
organize and safely keep
their stationeries
Staple 7.50 Helping our customers to
organize the papers
Transparent Tape 2.60 Helping our customers to
neatly tape something
according to their needs
Scissors 5.80 Helping our customers to cut
something according to their
needs
Glue 4.00 Helping our customers to
neatly merge something
according to their needs
Printing Services 0.30 Providing our customers this
(Black & White) service to print out their
important documents
Printing Services 0.80 Providing our customers this
(Colours) service to print out their
important documents

6.4 Customer
• Our target market is USM Students and nearby residents.
6.5 Market Size
• Approximately about 41, 208 residents are living in this district, Gelugor. Around
30,000 postgraduates and undergraduate students in USM. We are estimated to achieve
the target by having 1000 customers including USM students and nearby residents.

6.6 Competition
Competitor name Estimated Market Strength Weaknesses
& address Size
Online shopping Approximately all of • Variety • Unexpected
platform our target market choices quality
• Cheaper • Slow
Shopee, Lazada, • Adorable delivery
Instagram, Facebook • Modern • Including the
delivery fees
• Need to buy
in bulk

Lotus’s 1,000 to 1,500 • Conducive • Not many

students and shopping choices
675, Jalan Sungai Dua, residents location • Lack in stock
Sungai Dua, 11700
Gelugor, Pulau Pinang
 6.7 Preparation of Sales Forecast
(A) Gel Pen

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 2087 2255 2024 1839 1989 1090 1779 2540 2332 2003 1879 1743 23560
Unit 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50
Price
(RM)
Sales 3130.50 3382.50 3036.00 2758.50 2983.50 1635.00 2668.50 3810.00 3498.00 3004.50 2818.50 2614.50 35340.00
(RM)

(B) Ball Pen

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 1980 2220 1650 1430 1759 1980 2080 1665 1070 1689 2150 1550 21223
Unit 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50
Price
(RM)
Sales 2970.00 3330.00 2475.00 2145.00 2638.50 2970.00 3120.00 2497.50 1605.00 2533.50 3225.00 2325.00 31834.50
(RM)

(C) Ruler

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 550 427 560 350 359 223 343 222 424 138 550 375 4521
Unit 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80
Price
(RM)
Sales 440.00 341.60 448.00 280.00 287.20 178.40 274.40 177.60 339.20 110.40 440.00 300.00 3616.80
(RM)
 (D) Paper Clip

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 725 655 756 534 678 765 450 554 432 449 538 566 7102
Unit 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50
Price
(RM)
Sales 362.50 327.50 378.00 267.00 339.00 382.50 225.00 277.00 216.00 224.50 269.00 283.00 3551.00
(RM)

(E) Memo Pad

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 179 185 87 194 268 155 192 209 188 117 93 227 2094
Unit 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50
Price
(RM)
Sales 447.50 462.50 217.50 485.00 670.00 387.50 480.00 522.50 470.00 292.50 232.50 567.50 5235.00
(RM)

(F) Sticky Note

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 255 184 166 238 190 175 178 138 125 90 152 147 2038
Unit 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50
Price
(RM)
Sales 637.50 460.00 415.00 595.00 475.00 437.50 445.00 345.00 312.50 225.00 380.00 367.50 5095.00
(RM)
 (G) Eraser

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 88 56 67 83 76 59 62 58 53 79 52 80 813
Unit 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Price
(RM)
Sales 88.00 56.00 67.00 83.00 76.00 59.00 62.00 58.00 53.00 79.00 52.00 80.00 813.00
(RM)

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 150 84 108 96 93 88 93 75 139 128 92 108 1254
Unit 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50
Price
(RM)
Sales 1125.00 630.00 810.00 720.00 697.50 660.00 697.50 562.50 1042.50 960.00 690.00 810.00 9405.00
(RM)
(H) Highlighter Pen Set

(I)Notebooks

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 105 84 98 77 88 108 95 93 84 74 69 107 1082
Unit 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00
Price
(RM)
Sales 1050.00 840.00 980.00 770.00 880.00 1080.00 950.00 930.00 840.00 740.00 690.00 1070.00 10820.00
(RM)
 (J) Pen Holder

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 68 55 66 50 72 52 84 68 63 68 64 82 792

Unit 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50
Price
(RM)
Sales 374.00 302.50 363.00 275.00 396.00 286.00 462.00 374.00 346.50 374.00 352.00 451.00 3641.00
(RM)

(K) Pencil Box

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 83 69 85 68 55 47 60 70 62 56 42 73 770
Unit 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00
Price
(RM)
Sales 1245.00 1035.00 1275.00 1020.00 825.00 705.00 900.00 1050.00 930.00 840.00 630.00 1095.00 11550.00
(RM)

(L) Staple

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 48 55 84 68 80 52 68 75 63 79 60 72 804
Unit 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50 7.50
Price
(RM)
Sales 360.00 412.50 630.00 510.00 600.00 390.00 510.00 562.50 472.50 592.50 450.00 540.00 6030.00
(RM)
 (M) Transparent Tape

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 104 86 98 116 68 125 95 100 83 104 98 135 1212
Unit 2.60 2.60 2.60 2.60 2.60 2.60 2.60 2.60 2.60 2.60 2.60 2.60 2.60
Price
(RM)
Sales 270.40 223.60 254.80 301.60 176.80 325.00 247.00 260.00 215.80 270.40 254.80 351.00 3151.20
(RM)

(N) Scissors
Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 68 82 57 40 79 65 88 76 52 69 65 86 827
Unit 5.80 5.80 5.80 5.80 5.80 5.80 5.80 5.80 5.80 5.80 5.80 5.80 5.80
Price
(RM)
Sales 394.40 475.60 330.60 232.00 458.20 377.00 510.40 440.80 301.60 400.20 377.00 498.80 4796.60
(RM)

(O) Glue

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 70 85 98 71 92 109 84 74 63 92 102 58 998
Unit 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00
Price
(RM)
Sales 280.00 340.00 392.00 284.00 368.00 436.00 336.00 296.00 252.00 368.00 408.00 232.00 3992.00
(RM)
 (Q) Printing Services (Black & White)
Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 5560 6680 4465 6660 4530 7669 8804 6969 5590 5690 3450 4350 70417
Unit
Price 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30
(RM)
Sales
1668.00 2004.00 1339.50 1998.00 1359.00 2300.70 2641.20 2090.70 1677.00 1707.00 1035.00 1305.00 21125.10
(RM)

(R) Printing Services (Colours)

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
Unit 4550 4660 5889 3450 6320 3390 4400 4954 3630 4280 5329 4800 55652
Unit
Price 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80
(RM)
Sales
3640.00 3728.00 4711.20 2760.00 5056.00 2712.00 3520.00 3963.20 2904.00 3424.00 4263.20 3840.00 44521.60
(RM)

Total Sale Forecast for All Products

Month 1 2 3 4 5 6 7 8 9 10 11 12 Total
(RM)
A 3130.50 3382.50 3036.00 2758.50 2983.50 1635.00 2668.50 3810.00 3498.00 3004.50 2818.50 2614.50 35340.00
B 2970.00 3330.00 2475.00 2145.00 2638.50 2970.00 3120.00 2497.50 1605.00 2533.50 3225.00 2325.00 31834.50
C 440.00 341.60 448.00 280.00 287.20 178.40 274.40 177.60 339.20 110.40 440.00 300.00 3616.80
D 362.50 327.50 378.00 267.00 339.00 382.50 225.00 277.00 216.00 224.50 269.00 283.00 3551.00
E 447.50 462.50 217.50 485.00 670.00 387.50 480.00 522.50 470.00 292.50 232.50 567.50 5235.00
F 637.50 460.00 415.00 595.00 475.00 437.50 445.00 345.00 312.50 225.00 380.00 367.50 5095.00
G 88.00 56.00 67.00 83.00 76.00 59.00 62.00 58.00 53.00 79.00 52.00 80.00 813.00
H 1125.00 630.00 810.00 720.00 697.50 660.00 697.50 562.50 1042.50 960.00 690.00 810.00 9405.00
I 1050.00 840.00 980.00 770.00 880.00 1080.00 950.00 930.00 840.00 740.00 690.00 1070.00 10820.00
J 374.00 302.50 363.00 275.00 396.00 286.00 462.00 374.00 346.50 374.00 352.00 451.00 4356.00
K 1245.00 1035.00 1275.00 1020.00 825.00 705.00 900.00 1050.00 930.00 840.00 630.00 1095.00 11550.00
L 360.00 412.50 630.00 510.00 600.00 390.00 510.00 562.50 472.50 592.50 450.00 540.00 6030.00
M 270.40 223.60 254.80 301.60 176.80 325.00 247.00 260.00 215.80 270.40 254.80 351.00 3151.20
N 394.40 475.60 330.60 232.00 458.20 377.00 510.40 440.80 301.60 400.20 377.00 498.80 4796.60
O 280.00 340.00 392.00 284.00 368.00 436.00 336.00 296.00 252.00 368.00 408.00 232.00 3992.00
P 1668.00 2004.00 1339.50 1998.00 1359.00 2300.70 2641.20 2090.70 1677.00 1707.00 1035.00 1305.00 21125.10
Q 3640.00 3728.00 4711.20 2760.00 5056.00 2712.00 3520.00 3963.20 2904.00 3424.00 4263.20 3840.00 44521.60
Total
(RM)
18482.80 18351.30 18122.60 15484.10 18285.70 15321.60 18049.00 18217.30 15475.60 16145.50 16567.00 16730.30 205232.80
6.8 Assumption of Income/Sales
The assumption of monthly income is as follows:

1st Month: RM 18482.80

2nd Month: RM 18351.30

3rd Month: RM 18122.60

4th Month: RM 15484.10

5th Month: RM 18285.70

6th Month: RM 15321.60

7th Month: RM 18049.00

8th Month: RM 18217.30

9th Month: RM 15475.60

10th Month: RM 16145.50

11th Month: RM 16567.00

12th Month: RM 16730.30

The assumption of yearly income for the first year is RM 205232.80.

6.9 Marketing Strategy
Our company will use the 4 P’s of Marketing: Product, Price, Place, and Promotion.

• Product:
 A marketing strategy specifies the product or service that a company is selling, as well
as relevant details like functionality and warranty.
• Price:
 The company explains how much they expect to charge for their goods, as well as
wholesale and seasonal pricing, bundling, and price flexibility.
• Place:
 Marketing tactics target the product's delivery location or distribution, which includes
transportation and warehousing.
• Promotion:
 The company devises a strategy for marketing its goods, which may include strategies
such as advertising, public relations, and sales promotion.
7.0 HUMAN ORGANIZATION
7.1 Organisational Objectives and Strategies
a. Organization mission

- To become a successful and well-known stationery shop specifically in Gelugor.

b. Organization goals

- To provide some stationeries for students specifically in Gelugor.

- To ease the student from Gelugor getting their stationery in a short of time.

- To achieve an excellent and worth sales.

- To regain the capital.

7.2 Short Term Strategy

Our short-term aims are to promote our new business to colleagues, family, friends, and
people nearby in Gelugor. We also want to ensure our shop opening going smoothly and is
welcomed well by the community. Thus, we come into some strategy to achieve these goals.
The strategies are:

i. Promoting our business through advertising via posters and social media.
ii. Decorating our shop with a great aesthetic theme to attract people especially students.
iii. Ensuring the sufficient product has been received and in a good condition before selling
them.

7.3 Long Term Strategy

For the long-term goals, we aim to achieve high profit and great sales. We also plan for
our business to succeed in a long period of time and gain a lot of new and regular customers.
Thus, the strategies to aim these goals are:

i. Provide some promotion or discounts for the customers via coupon.

ii. Increased the quality of the products time by time.
iii. Asking feedbacks from customers to improve our business.
iv. Increased the amount of capital to provide some new facilities such as modern racks,
new genre of books and machines.
7.4 Organization Structure / Organizational Chart

Managing Director
Maxine Wong Wan Ping

Administartion
Operation Department Sales & Marketing
Financial Department Production Department Department
Nurul Aini Izzati Binti Mohd Department
Nor Syazwani Binti Azmi Kuganraj A/L Selvaraj Haziqah Ulfah Binti
Shamsor Chin Zhi Ny
Mohamad
7.5 Functions and Responsibilities
Managing director
Operation manager
Financial manager
Sales and marketing manager
Production manager
Administration manager
Manage the business activities based on
business plan.
In charge of making decisions.
Lead the employees to achieve business goals.
Enhancing the process, producers, and best
practices of operational management.
Assemble and arrange the products in the shop
Ensure the shop always tidy before and after the
opening.
In charge of taking care the shop.
Manage the financial monitoring, reporting and
accounting systems of the company.
Works on depth analysis of company’s
financial plan.
Ensure the accounting policies and regulation
are followed.
In charge of managing the sales and promoting
the business.
Ensure the advertisement reaches the audience
and follows the latest trends.
In charge of taking the stocks from the suppliers
Ensure the right number of products were
received and checks its quality
Accurately running the business.
Directing the activities of the organization.
Assembling and inspecting operational data.
7.6 List of Management Personnel
Position No. Salary Education Level
Managing Director 1 RM 2000 Degree (BSc)
Operation Department 1 RM 2000 Degree (BSc)
Financial Department 1 RM 2000 Degree (BSc)
Sales & Marketing Department 1 RM 2000 Degree (BSc)
Production Department 1 RM 2000 Degree (BSc)
Administration Department 1 RM 2000 Degree (BSc)
Staff 2 RM 1500 SPM

7.7 Full List of Position Details Needed by the Company

Position Minimum Experience/ Job scope and
Qualification Competency Responsibility
Managing Director Degree -Good -Fix problems,
communicating skill reward performance
-Excellent and prevent
leadership, good difficulties
organisational and -Professionally
managing skill. presenting ideas to
develop the business
and carry out public
speaking.
Operation Degree -Good organisational -Attracting talents
Department skill. and setting training
-Creative and standards and hiring
innovative procedures
-Analyse and
improve
organizational
processes, and work
to improve quality,
 productivity, and
efficiency.
Financial Degree -Good - Coordinate the
Department communicating, and income, profit and
manging skill expenditure of the
-Excellent problem- business
solving skill and -Give feedbacks
good in predicting regards the financial
market value standing of the
business
Sales and Marketing Degree -Professionally -Sets the price of the
Department analysing the data product
-Good decision -Decide the place to
making sell the products

Production Degree -Good problem -Sets target and

Department solver and a decision standards for each
maker unit of production
-Excellent -Inspecting the
communicating skill quality of the raw
materials that
purchased by the
company
-Managing the
production unit runs
smoothly
Administration Degree - Able to cooperate - Provides technical
Department with other supports to all other
departments departments
-Good listener
- Good
communicating
skills
Staff SPM - Capability to work -Work to achieve the
hard for the business targets that have set
as well as part of the by all other
team to grow the departments
business
8.0 OPERATION PLAN
8.1 List of Manufactured Products and Services
Type Quantity Per Quantity per Quantity Per Quantity Per
Day Week Month Year
Gel Pen 37 262 1047 12560
Ball Pen 36 255 1019 12223
Ruler 10 73 293 3521
Paper Clip 12 83 334 4002
Memo Pad 3 23 91 1094
Sticky Note 4 26 103 1238
Eraser 2 17 68 813
Highlighter Pen 1 10 39 470
Set
Notebooks 1 10 42 502
Pen Holder 1 5 19 232
Pencil Box 1 5 21 250
Staple 1 6 23 274
Transparent 2 15 60 722
Tape
Scissors 1 10 40 477
Glue 1 9 37 448
Printing 210 1467 5868 70417
Services
(Black and
White)
Printing 166 1159 4638 55652
Services
(Colors)
8.2 Production Process Flow Chart
8.3 Production Capacity per day/week/year
Type Price Per Quantity Quantity Quantity Quantity Total
Unit Per Day per Week Per Per Year Sales
(RM) Month (RM)
Gel Pen 1.50 37 262 1047 12560 18840.00
Ball Pen 1.50 36 255 1019 12223 18334.50
Ruler 0.80 10 73 293 3521 2816.80
Paper Clip 0.50 12 83 334 4002 2001.00
Memo Pad 2.50 3 23 91 1094 2735.00
Sticky Note 2.50 4 26 103 1238 3095.00
Eraser 1.00 2 17 68 813 813.00
Highlighter 7.50 1 10 39 470 3525.00
Pen Set
Notebooks 10.00 1 10 42 502 5020
Pen Holder 5.50 1 5 19 232 1276.00
Pencil Box 15.00 1 5 21 250 3750.00
Staple 7.50 1 6 23 274 2055.00
Transparent 2.60 2 15 60 722 1877.20
Tape
Scissors 5.80 1 10 40 477 2766.60
Glue 4.00 1 9 37 448 1792.00
Printing 0.15 210 1467 5868 70417 10562.55
Services
(Black and
White)
Printing 0.40 166 1159 4638 55652 22260.80
Services
(Colors)
 8.4 List of Raw Materials per month / year
Type Price Per Quantity Per Quantity Per Total (RM)
Unit (RM) Month Year
Gel Pen 0.70 1800 21600 15120
Ball Pen 0.70 1700 20400 14280
Ruler 0.35 350 4200 1470
Paper Clip 0.10 580 6960 696
Memo Pad 1.50 150 1800 2700
Sticky Note 1.50 150 1800 2700
Eraser 0.35 50 600 210
Highlighter Pen Set 4.00 100 1200 4800
Notebooks 10.00 90 1080 10800
Pen Holder 3.00 65 780 2340
Pencil Box 15.00 60 720 10800
Staple 3.50 60 720 2520
Transparent Tape 1.00 100 1200 1200
Scissors 2.50 65 780 1950
Glue 2.00 80 60 1920
A4 Photocopy 57.00 3 40 2,280.00
Paper 70gsm (1
box)
A4 Photocopy 63.40 2 28 1775.20
Paper 80gsm
(1 box)
Printer Ink 413.60 2 20 8272.00
TOTAL - 15 198 85833.20
8.5 List of Machinery, Furniture and Equipment
Type Price Per Unit (RM) Quantity TOTAL
Tables 99.00 3 297.00
Chairs 35.00 4 140.00
Computer 3,200.00 2 6400.00
Counter Desk 620.00 1 620.00
Display Racks 329.00 4 1316.00
Photostat Machine 4,000.00 2 8,000.00
Puncher Binding 500.00 1 500.00
Machine
Notice Board 120.00 2 240.00
Cashier Machine 850.00 1 850.00
Ceiling Cassette Air 2,588.00 2 5,176.00
Cond
TOTAL - 22 23,539.00

8.6 List of Direct Employees and Labour

Employee / Labour Expenses (RM)
Managing Director 2,000.00
Operation Manager 2,000.00
Financial Manager 2,000.00
Sales & Marketing Manager 2,000.00
Production Manager 2,000.00
Administration Manager 2,000.00
Staff 3,000.00
TOTAL Administrative Expenses 15,000.00
9.0 Financial Plan
9.1 Project Cost
No. Items Quantity Price (RM) Total (RM)
1 INITIAL EXPENSES
• Business Registration 1 50.00
• Shop Rent Deposit 1 5,500.00
• Business License 1 300.00

• Signboard License 1 300.00

• Signboard and 1 250.00

Advertisements
6400.00

2 FIXED ASSET
• Machinery and 22 23,539.00
Equipment
• Shop Renovation 1 5,000.00

28,539.00
3 WORKING CAPITAL:
BUYING SUPPLY
• Raw Materials (Year) 198 85,833.20
• Maintenance 1 1,800.00 87,633.20
4 OTHER EXPENDITURE
• Electricity 1 300.00
• Water 1 55.00
• Wi-Fi Services 1 150.00

• Rental 1 1500.00
2,005.00
PROJECT 233 64,679.20 124,577.20
IMPLEMENTATION COST
TOTAL (RM)
9.2 Source of Funds
Type Amount (RM)

OWN CAPITAL
CASH
 Maxine Wong Wan Ping 10,000
 Chin Zhi Ny 10,000
 Haziqah Ulfah Binti Mohamad 10,000
 Kuganraj A/L Selvaraj 10,000
 Nor Syazwani Binti Azmi 10,000
 Nurul Aini Izzati Binti Mohd Shamsor 10,000
BANK LOAN 100,000.00

TOTAL 160,000.00

9.3 Loan
Purpose of loan:

- to facilitate our shop’s spending

9.4 Schedule of Loan Repayment
Total Loan: RM 100,000

Interest/Charge Rate: 7%

Duration of Loan: 5 years

Calculation method: Monthly payment

INTEREST/year: PRINCIPAL x Interest rate

= RM 100,000.00 x 7%

= RM 7,000.00

YEAR PAY PAY INTEREST TOTAL LOAN

PRINCIPAL (RM) PAYMENT (RM) BALANCE
(RM) (RM)
0 100,000.00
1 20,000.00 7,000.00 27,000.00 80,000.00
2 20,000.00 7,000.00 27,000.00 60,000.00
3 20,000.00 7,000.00 27,000.00 40,000.00
4 20,000.00 7,000.00 27,000.00 20,000.00
5 20,000.00 7,000.00 27,000.00 0.00

9.5 Asset Depreciation Schedule

Type of Asset: Machinery and Equipment
Price / Value of Asset: RM30,339.00
Life Span of Asset: 5 years
Scrap Value: RM 0.00
Calculation Method: Equal Proportion
Yearly Depreciation: 𝑃𝑟𝑖𝑐𝑒 𝑜𝑓 𝐴𝑠𝑠𝑒𝑡 ÷ 𝐿𝑖𝑓𝑒 𝑆𝑝𝑎𝑛 (𝑌𝑒𝑎𝑟𝑠)
= RM 30,339.00 ÷ 5 years
= RM 6,067.80
 Year Yearly Depreciation Accumulated Depreciation Book Value (RM)
1 RM 6,067.80 RM 6,067.80 24,271.20
2 RM 6,067.80 RM 12,135.60 18,203.40
3 RM 6,067.80 RM 18,203.40 12,135.60
4 RM 6,067.80 RM 24,271.20 6,067.80
5 RM 6,067.80 RM 30,339.00 0.00

Type of Asset: Store Renovation

Price/Value of Asset: RM5,000

Life Span of Asset: 5years

Scrap Value: RM0.00

Calculation Method: Equal Proportion

Yearly Depreciation: 𝑃𝑟𝑖𝑐𝑒 𝑜𝑓 𝐴𝑠𝑠𝑒𝑡 ÷ 𝐿𝑖𝑓𝑒 𝑆𝑝𝑎𝑛 (𝑌𝑒𝑎𝑟𝑠)

= RM 5,000.00 ÷ 5 Years

= RM 1,000.00
 9.6 Cash Flow for One Year (12 Months) Operation

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

Item
Cash Inflow

Beginning Month Balance 39,277.80 48,704.60 59,799.90 70,666.50 78,894.60 89,924.30 97,989.90 106,982.90 117,944.20 126,163.80 135,053.30 144,364.30

Sales (Cash) -
18482.80 18351.30 18122.60 15484.10 18285.70 15321.60 18049.00 18217.30 15475.60 16145.50 16567.00 16730.30 205232.80
Capital Invested 60,000.00 - - - - - - - - - - - - -

Loan 100,000.00 - - - - - - - - - - - - -

Total Cash Inflow 160,000.00 57,760.60 67,055.90 77,922.50 86,150.60 97,180.30 105,245.90 116,038.90 125,200.20 133,419.80 142,309.30 151,620.30 161,094.60

CASH OUTFLOW

A.Organisation Expenses

1. Business Registration 50.00 - - - - - - - - - - - - 50.00

2. Shop Deposit 5,500.00 - - - - - - - - - - - - 5,500.00

3. Business License 300.00 - - - - - - - - - - - - 300.00

4. Signboard License 300.00 - - - - - - - - - - - - 300.00

B.Operational Expenses

1. Salary - 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 2,520.00 30,240.00

2. KWSP/SOCSO - 480.00 480.00 480.00 480.00 480.00 480.00 480.00 480.00 480.00 480.00 480.00 480.00 5,760.00

3. Rental - 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 18,000.00

4. Electricity and Water - 355.00 355.00 355.00 355.00 355.00 355.00 355.00 355.00 355.00 355.00 355.00 355.00 4,260.00

5. Raw Materials 85,833.20 - - - - - - - - - - - - 85,833.20

6. Maintenance - 1,800.00 - - - - - 1,800.00 - - - - - 3,600.00

7. Internet Network - 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 1,800.00

C. Marketing Expenses

1. Advertising/Promotion 250.00 - - - - - - - - - - - - 250.00

D. Buying Fixed Assets

1. Store Renovation 5,000.00 - - - - - - - - - - - - 5,000.00

2. Machinery and 23,539.00 - - - - - - - - - - - - 23,539.00

Equipment

E. Loan Payment - 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 1,666.67 20,000.04

F. Finance: Interest Expenses - 583.33 583.33 583.33 583.33 583.33 583.33 583.33 583.33 583.33 583.33 583.33 583.33 6999.96

TOTAL CASH OUTFLOW 120,772.20 9,056.00 7256.00 7256.00 7256.00 7256.00 7256.00 9,056.00 7256.00 7256.00 7256.00 7256.00 7256.00 211,444.20

SURPLUS/DEFICIT 39,277.80 48,704.60 59,799.90 70,666.50 78,894.60 89,924.30 97,989.90 106,982.90 117,944.20 126,163.80 135,053.30 144,364.30 153,838.60 153,838.60

END OF THE MONTH BALANCE 39,277.80 48,704.60 59,799.90 70,666.50 78,894.60 89,924.30 97,989.90 106,982.90 117,944.20 126,163.80 135,053.30 144,364.30 153,838.60 153,838.60
9.7 Profit and Loss Performa

PENFUL STATIONERY

Proforma Profit & Loss for the period of operation from 1 MAY 2022

To 30 APRIL 2023

RM RM

CASH SALE 205,232.80

LESS: Operation cost B. Operation 149,493.20

55,739.60
Gross Profit

LESS: Other costs A. Organisational Expenditures 6,150.00

C. Marketing 250.00
F. Financial: Loan Interest 6,999.96
Depreciation of Macinery and Equipment 6,067.80
Depreciation of Store Renivation 1,000.00
TOTAL COST 20,467.76
Profit Before taxes 35,271.84

LESS: tax 0.00

35,271.84
NET PROFIT
9.8 Performa Balance Sheet
PENFUL STATIONERY

Proforma Balance Sheet for the year ENDING 30 APRIL 2023

ASSET: RM RM RM
Fixed Asset
Machinery and Requirement 23,539.00

Shop Renovation 5,000.00

TOTAL NET FIXED 28,539.00

ASSEST

Current Assest: Cash 10,000.00

Inventory/Stock 85,833.20

Amount due from Directors 43,899.64

TOTAL CURRENT 139,732.8

ASSESTS 4

TOTAL ASSET 168,271.84

EQUITY
Ownwer Fund 60,000.00

Accumulated Profit 35,271.84

TOTAL EQUITY 95,271.84

LIABILITY
Long Term Loan 100,000.00
Liability
Less: Loan Payment -27,000.00

TOTAL LIABILITY 73,000.00

TOTAL EQUITY AND LIABILITY 168,271.84

9.9 Financial Analysis and Breakeven Point
1. PROGIT MARGIN (MU)

𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡
Profit Margin = × 100%
𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠

𝑅𝑀 35,271.84
Profit Margin = × 100%
𝑅𝑀 205,232.84

Profit Margin = 17%

This indicates that every ringgit of sales will contribute about 17 cents of profit.

2. Return on Investment (ROI)

𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡
𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 (𝑅𝑂𝐼) = × 100%
𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡

𝑅𝑀 35,271.84
𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 (𝑅𝑂𝐼) = × 100%
𝑅𝑀 160,000.00

𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 (𝑅𝑂𝐼) = 22%

It means the project or business has a return of 22% of total investment cost.

3. Breakeven Point (TPM)

𝑃𝑟𝑜𝑗𝑒𝑐𝑡 𝑐𝑜𝑠𝑡
𝑇𝑃𝑀 =
𝑇𝑜𝑡𝑎𝑙 𝑐𝑎𝑠ℎ 𝑓𝑙𝑜𝑤 𝑝𝑒𝑟 𝑦𝑒𝑎𝑟

𝑅𝑀 124,577.20
𝑇𝑃𝑀 =
𝑅𝑀 35,271.84

𝑇𝑃𝑀 = 3.5 𝑌𝑒𝑎𝑟𝑠

This indicates that within 3 and half years the income from the project has been enough to
repay the project cost.
10.0 PROJECT IMPLEMENTATION DATE

No Title Implication date

1 Rough planning and obtaining information 19 October 2021

2 Overview of market 1 November 2021

3 Preparing and completion of business plan 25 November 2021

4 Business registration 18 January 2022

5 Funding application 19 February 2022

6 Approval of application 3 March 2022

7 Purchasing premise and its necessity 10 March 2022

8 Decoration of premise 15 March 2022

9 Stock and printing machine purchases 31 March 2022

10 Final check on products 'availability and quality 16 April 2022

11 Set up the premise 25 April 2022

12 The company becomes completely operational 1 May 2022

11.0 SUMMARY
To conclude, our business called PENFUL started successfully on 1st MAY 2022 with
a beginning capital of RM 60,000 and we got a loan amount from the bank which is RM
100,000. So, with the total amount of RM 160,000. Then we arranged this money to buy
stationary products, project implementation, administrative expenses, machines, furniture,
equipment and many more. We have already made operating plan, financial plan, marketing
plan to estimate our financial analysis and breakeven point.

Based on the profit margin, the net profit that we made throughout the sales is
RM35,271.84 with the total sales of RM 205232.84. So, the profit margin is 17% which tells
us that for every 1 ringgit of sales will contribute about 17 cents of profit. Moreover, the return
on investment (ROI) is determined with the net profit which is RM 35,271.84 and the total
amount of investment which is RM 160,000.00. It shows that the project has a return of 22
percent of the total investment. Finally, the Breakeven Point (TPM) of our project is 3.5 years,
which means it will take three and half years of the income from the project to repay the project
cost.
12.0 EXHIBITS
1. Our Penful Stationery Company’s logo

2. Our Penful Stationery Company’s signboard

3. Our Penful Stationery Company’s zoom out view

4. Display Racks
5. Photostat Machine

6. Cashier
7. Notice Board

8. Conference Area