Paintball Club

Feasibility Study

Anas R Hamouda
Introduction
As we all know, the economy of any country is based on small businesses. It is the
best way to seek success at the beginning of your business life; moreover, it is the
way to fulfill aspiration as well as wants.
The idea of the project is a new idea on the local market, as the idea is paintball is a
sport in which players compete, in teams or alone, to eliminate their opponent by
hitting them with small balls that contain paint from a special gun called a paintball
mark. Paintballs are made of polymers. Non-toxic, the water dissolves and
decomposes, and the sport is played in competitions and leagues between
professional teams and players.

Based on the survey, we concluded some information as following:

 The project is done by one owner.
 After the survey, a result was reached: There are no substitute
products for my project in the market. My project will be the
first type in the market and there is no competitor.
Production estimate: At least 800 boxes of color balls must be
provided in order to provide the appropriate service to the
customer and to achieve a suitable profit.
 Available equipment and tools for production components:
1. Wide area approx. 1000m.
2. Plastic weapons for launching paintball.
3. Sufficient quantity of paintball at least to import or
manufacture 30,000 boxes of paintball per month.
4. Providing special clothes for the players.
5. Providing a small cafeteria to serve the customers coming
to the club or playground.
6. Providing sand, concrete, or any other cover that is
required during the game.
7. Provide spare rooms.
8. Cleaners, trainers, and salesperson in the cafeteria.
At least five workers.
 Execution duration: In order for the place to be ready to start
work, it needs at least 3 weeks of preparation.
 Size of investment: In order to be able to implement a paintball
project, I must have at least 25,000 dollars, and this includes the
equipment, machinery, rent and materials that the project
needs.
 Operating expenditures: We need operating expenses each
month approximately $ 3000, and it includes workers ’rent,
goods provision, rent, electricity, water, etc.
 The restriction that you face during the implementation phase
are as follows:
1. The problem of power cuts, electricity must be provided
in the place throughout the work period.
2. The closure of the crossings and the fear of not providing
the necessary goods and equipment.
3. Exorbitant taxes, licensing and insurance costs.
 Difficulty importing these products from the other side because
of the Israeli occupation. These products are entered for every
long inspection and it is possible to fail to enter the Gaza Strip.
 The State of Palestine is a state that permits and encourages the
establishment of private enterprises, so the paintball project is
permitted to invest in it.
 Project outputs:
1. Playing a paintball sport.
2. Serve customers by playing paintball for self-discharge.
3. Create alliances and teams between two groups of
players in order to play this game.
4. Cafeteria provides customers with juices and fast food.
 Project outcomes:
1. Get an abundant profit of nearly $ 5000-6000 per month.
2. There are no competitors in the market.
3. Get the highest number of customers.
4. Connecting with local and international clubs to make this
game popular and encourage people to play it.
 The opening of the project in Gaza City is an expensive project
for everyone who deserves it because it is a meeting point for all
cities in the Strip, but the cost of the project in Khan unis is less
in terms of rent, but there is no demand like its implementation
in Gaza City. Also opening the project in the central region is the
best solution to reduce Costs and gain the highest customers
from all regions.
Legal study
The Investment Law aims to achieve the development objectives and
priorities in Palestine by promoting investment through the following:
a. establishing the Agency, an institution responsible for encouraging
and promoting investment in Palestine. b. Providing guarantees to all
Investors and Investments operating in Palestine; c. granting the
Incentives to Investors. d. Providing the appropriate environment for
encouraging investment in Palestine.
Analyzing the investment environment for my project:
 As a result of the Israeli occupation of the Palestinian lands, the
Palestinians used to carry weapons in order to defend their
land, so the matter became an old habit, and as a result of the
siege and pressure, it was necessary to invent something that
the Palestinians love, especially the people in the Gaza Strip, in
order to empty themselves and practice paintball.
 Political instability as a result of the Israeli occupation, the
division between the Palestinian parties and the Israeli
aggression against Palestine, which creates a politically unstable
environment.

The most important privileges granted to investors include:

• The Palestinian Investment Law does not exclude any Palestinian,
Arab, or foreign investor from enjoying its benefits, and the law
enables investors to invest in any project from all economic sectors in
Palestine.
• Exemption from income tax, customs duties and purchase tax
imposed on machinery, equipment and raw materials, for a period of
five fixed years, and a reduction in the tax rate on net profits according
to the size of the project’s capital, for a period of up to twenty
additional years.
• Exemption of the project's fixed assets from customs and taxes, as
well as imported spare parts and enjoy rates of tax and customs
reductions.
• Granting additional exceptional exemptions for projects whose
production is 25% or more intended for export, provided that the
national added value in their products does not exceed 30% of the total
cost. The law also approved additional incentives for agricultural
projects intended for export.
• The law guarantees that the essential rights of the investor, regardless
of his nationality, will not be violated, as it is prohibited to nationalize
or confiscate any investment of any nationality or any measure that
deprives the investor of controlling his project without his consent.
• The non-Palestinian investor is granted the right of permanent
residence in accordance with the laws in force, and this right is granted
to the technicians and experts working on the project. As for the
Palestinian expatriate who submits a project in one of the fields, he gets
a family reunification and an identity card.
• The law guarantees freedom of transfer without any restrictions of
money, whether capital, profits, wages ... etc, and complete freedom in
the transfer of hard currencies.
• Projects enjoy guarantees and insurances against various non-
economic risks.
• The owner of the project benefiting from the provisions of this law
has the right to sell the exempted fixed assets to another project with
the same privileges, subject to the approval of the Investment Authority
for this.
• If the project is transferred from one region to another, the right of the
project takes advantage of the new concessions of the better region.
• All investments are exercised in accordance with the license granted
to them without discrimination based on gender, race or religion,
whether when hiring local employees or purchasing their needs.
• The law enables owners of small capital to benefit from its
advantages.
• In the field of conflict resolution, the Palestinian courts have the
authority and priority in resolving disputes, and either of the disputing
parties has the right to refer the dispute to an independent and binding
arbitration.
• The law enables the investor to benefit from Palestine’s special status
that provides global shares in the markets for the investor in order to
export his products to foreign, European and Arab markets without
being subject to “customs duties” right of preference.
• Assistance in obtaining loans on easy terms from lenders, assistance
in obtaining information and statistics on production, markets,
assistance and the provision of municipal services.
• Facilitating the registration procedure from government departments
without entering into the governmental red tape. The law also facilitates
the movement of investors inside and outside the country.
• The law stipulates that the investment approval is valid for a period of
six months from its date, and the right of the owner loses if he does not
start implementing the project during that period. The investment
approval is not substitute for obtaining all licenses and other
documents.

The fixed assets of the Enterprise shall receive the following

:exemptions
a. The fixed assets of the Enterprise shall be exempt from customs
duties provided that they are brought in or imported within the period
set by the Agency when it approved the list of the fixed assets; the
Agency may extend this period if the nature and size of the investment
.so require
b. Spare parts imported by the Enterprise shall be exempt from
customs duties provided that their value does not exceed 15% of the
fixed assets and, so long as, they are brought in or used by the
Enterprise within the period set by the Agency commencing from the
date of production or investment start-up and pursuant to a decision
.by the Agency approving the list and quantity of spare parts
c. The fixed assets of the Enterprise required for enlarging, developing,
or upgrading the Investment shall be exempt from customs duties if
the Agency determines that they increase the productive capacity of
.the Investment
d. A price increase in the value of fixed assets shall be exempt from
customs duties if the increase in value was caused by a rise in prices at
the country of origin or because of an increase in the cost of shipping
or change in the price of transformation.
The projects approved by the Agency and which have obtained the
required licenses in accordance with the law, shall be granted the
following incentives and exemptions:
a. Income tax of (5%) for a period of five years commencing from the
date of realizing profit but not exceeding four years, whichever is
.earlier
b. Income tax of (10%) for a period of three years commencing from
the end of the first phase. It will be, thereafter, calculated based on
the applicable and in effect percentages and segments.
c. Exemptions may be extended by a decision of the Council of
Ministers based on the proposal of the Authority for a period or other
periods not exceeding five years if required by public interest
considerations according to the project's field of work, its geographical
location and the extent of its contribution to increasing exports,
creating job opportunities and advancing development.

Article 3
In accordance with the provisions of this law, the investor may invest
.in any of the sectors of the economy unless prohibited by special laws
Article 4
Investment in Palestine shall be established and registered in
accordance with legal principles in accordance with the provisions of
.this Law
Article 5
Projects may not be nationalized or confiscated in such a way that
their funds may not be seized, seized, frozen or withheld except
.through the judiciary
Article 6
The real estate of all or part of the projects may not be expropriated
except for the public benefit in accordance with the law and in return
for fair compensation for the value of the property based on the
market value of the property and other losses that may be incurred as
a result of expropriation.
Article 7
The government help in:
 Financing small development projects.
 Microfinance Program Rating Service Government to Individual.
 Providing good loans for the establishment or development of
small development projects up to US $ 10,000 or 40,000 NIS to
be paid in regular monthly installments up to a maximum of 36
months.
 The beneficiary is granted a grace period in some projects up to
9 months.

Article 8
Calculating the percentage of the local component for the purposes of
benefiting from the law
New or existing projects that produce a new service or commodity :1
used (70%) of their inputs from the local component are eligible to
benefit from the incentives stipulated in the law. The project shall
maintain the minimum percentage approved during the period of
exemption. After the issuance of the investment confirmation by a
.decision of the Authority
New or existing projects shall complete the requirements to meet :2
the requirements of achieving the percentage of the local component
in accordance with the mechanisms and the period determined by the
Board of Directors of the Authority, provided that such benefit after
the issuance of investment confirmation by a decision of the
.Authority
3: The Board of Directors shall specify, with instructions issued by the
procedures and documents, which must be provided to the Authority
for the purposes of benefiting from the law, such as tax invoices and
certificates of origin associated with equipment, raw materials or
intermediates.
Article 10
Financial resources of the Authority
The allowances arising from the granting of project licenses and .1
dealing in investment shall be determined and amended by
:instructions issued by the Authority's Board of Directors, as follows
-Tim's allowance request to benefit from the law
.Allowance for granting investment registration certificate-
Allowance for granting investment registration certificate -
.(replacement for lost)
.Replacement of issuing investment confirmation certificate-
Replacement of issuing investment confirmation certificate -
.(replacement of lost)
Malian fines collected in accordance with the provisions of Article 44
of the Investment Promotion Law No. (1) of 1998 after being approved
.by the Board of Directors
3: All grants received by the Authority shall be credited to the public
treasury account.
:Tax Segments in Palestine
The tax policy is regulated through regulations and laws, and tax is
imposed on persons and companies residing in Palestine. A lot of
grants and tax incentives have been given, especially expenditures
related to research and development, or with the aim of improving the
quality of the product or even the expenses of accessing foreign
:markets. According to the law as follows
:Resident Income Tax
A Palestinian who has resided in Palestine for a period of not less than
120 days during the year in which he has earned income, whether his
.residence is continuous or intermittent
If, during any period of the year, he is an employee or employee of the
.government or any local authority, inside or outside Palestine
A non-Palestinian natural person who has resided in Palestine during
the year in which he has earned income for at least 183 days, whether
or not his stay is intermittent. If the person is registered in Palestine
and has a center or branch where he exercises management and
.control over the work therein
:Income Tax Law
Regulated by Law No. 8/2011, which came into force on the month of
1 of 2012. It is applied to the income of people, companies and
institution
Deductions: Taxable income is calculated after allowing the following
:deductions
:Individual income tax deductions
.NIS 36,000 for resident taxpayers
The actual amount paid as a fixed transportation allowance as a
.premium for public sector employees
The actual amount paid instead of the actual transfer or (10%) of the
total annual salary of private sector employees
A university exemption of NIS 6000 per year except for those who
.have been granted or sent scholarships
Exemption of the purchase or construction of a housing house worth
30,000 NIS for one time only or exemption from the amount of the
actual interest paid on a bank loan or lending institution or housing
spent on the purchase or construction of housing and a maximum of
NIS 4,000 per year, provided that it does not exceed a maximum of 10
.years, subject to the submission of documents So enhanced
:Tax exemptions for individuals
Capital gains from the sale of property are tax free
Capital gains on sale of investments in securities are tax free
Taxes on labor income must be withheld by the employer and
.transferred to the IRS
:Corporate Income Tax
A company is considered a resident if it is listed, managed or
.controlled in Palestine
Taxable income of 15% -20% according to (net profit of companies)
and type of company
:Corporate income tax deductions
Expenses for the search for new markets not exceeding 2% of the total
.income and a maximum of NIS 500,000
Actual expenditures for internal research and development and
scientific research and partnership with scientific institutions for
development.
:VAT )A(
A tax levied on all locally produced goods and services (net of
purchases of intermediate goods)
excluding zero on exported goods, tourism services, fruits and 16%
.vegetables
:Purchase Tax )B(
They are levied on the goods at the retail price (retail) and are varying
percentages, and are borne by the final consumer of the commodity.
This tax is borne by the purchase of the commodity. It is indirect. It can
be imposed on the goods without discrimination (comprehensive sales
.tax) or imposed on certain commodities such as luxury goods
:Other taxes
Capital gains tax: Businesses and companies are not subject to capital
.gains tax in Palestine
Contract service tax: Income generated or earned from contracts
.entered into is taxable
Dividends, rents, and royalties: dividends are taxable, dividends after
redistribution of capital are tax-free, royalties are not tax-exempt, rent
payments are not tax-exempt. Retained earnings are exempt unless
reinvested. Gift and inheritance taxes: There are no taxes on gifts or
inheritance in Palestine.
The corporate form of the company is a sole proprietorship of one
owner, as the owner is the one who bears the debts of the company
and who earns the profits of the company without the presence of any
other partner who equates him with profit and debts.

Market research:
Market research, which includes social and opinion based research, is
the systematic gathering and interpretation of information about
individuals or organizations using statistical and analytical methods of
applied social sciences to gain support in decision making.
Market study is one of the key factors used in maintaining a
competitive edge over competitors, and is essential towards
identifying qualitative techniques such as focus group, in-depth
interview, and ethnography, as well as quantitative techniques such as
customer surveys, and analysis of secondary data.
In this section, supply and demand are determined based on the
population of Gaza. Next, the gap is calculated in order to determine
the product mix and the club's production capacity.
Demand in an economic principle that describes a consumer desire
and willingness to pay a price for a specific goods or services. Some
basic factors affecting the demand side are remarkable growth in
population, such as growing health awareness.
A questionnaire was sent to the residents, and the question included:
age, gender, occupation, attractiveness to the club, meals eaten in the
club’s cafeteria, variety of weapons and color launchers, important
factors for club preference, and people’s escort to the club.
Results of my surveys:
• Most of the customers who come to the club are between the ages
of 18 to 59.
• There are no preferences based on gender. Employees represent the
largest percentage of clients. Most come to the club every two weeks.
• Visitor comes to play in the club. Most clients spend about 20-50
shekels per visit.
Average monthly household expenditure in Jordanian dinars in
Palestine/ 934.9
 Average monthly expenditure per capita in Jordanian dinars in
Palestine/ 169.5
I will open the club on Rashid Street, near El Gouna Beach. I know
this area is an encouraging factor.

So here is the enumeration of the residents of Al-Rasheed Street and

some places adjacent to it.
The population of Rasheed Street is 59 thousand people.
The percentage of clients between the ages of 18-29 is 47%.
The percentage of clients between the ages of 30 to 44 is 39%.
The percentage of customers between the ages of 45 to 60 is 14%.
Age Population Size Willing % Number of people
18 - 29 27730 25% 6932
30 – 44 23010 37% 8513
45 - 60 8260 60% 4950

The total number of people is 20395.

From the survey, we know that people who want to play in the club
once every two weeks, then the number of customers per year =
20395 x 2 = 40,790
I will follow some strategies a d techniques.
First I will present a unique selling strategy, so:
I will differentiate myself from the competition by focusing on what
makes the club unique.
I will follow a few strategies that will help me discover my unique
properties and offer them to attract the ideal client.
I would appreciate my offer at the best rates in my area.
I will be interested in a distinctive decorative atmosphere that is
attractive to play with love.
I will submit an easy online booking request.
People make decisions about where to release the stress, fun and play
each day, with more options to choose from. So I'll attract them by
creating a one or two sentence phrases that express my uniqueness.
So I'll make the value proposition clear to the customer (as opposed to
a logo, which is usually just attractive, without having to express the
value). In other words, I will state what the content is for the
customer. I will use this phrase in marketing messages.

I will create Concise Messages. When I communicating my unique

selling point, I will get to the point quickly! For instance, 40-character
Facebook, and 100-character Twitter posts have shown to have higher
engagement rates.
I will Be creative in finding a way to express my unique selling point in
a memorable way, using my own distinct brand personality. Perhaps a
series of YouTube videos will help me set the tone for me brand. I will
Be creative in finding a way to express my unique selling point in a
memorable way, using my own distinct brand personality. Perhaps a
series of YouTube videos will help me set the tone for me brand.
I will implement a regular stock distribution policy by maintaining the
stock and distributing it according to the daily need.
Here are several things I can do to make sure every aspect of my club
fulfills my promise:
I'll use the colors, fonts, images, and meta version that appeal to my
target customer. Then I'll review some simple tips on menu
architecture.
I will encourage innovation. I will adjust operations to meet the
expectations I set.
Then I will make sure that my Unique Selling Proposition resonates
internally with my team. I will set clear goals and guidelines to help
them successfully represent my brand.

These techniques will help me fully utilize my inherent strengths to

attract and retain a customer base that values and rewards my
uniqueness

Second, I'll take care of client value, so:

I will follow some points to add value to my club, and any of these
ideas or concepts could suffice for me to become financially
successful. As I start fusing these ideas together, I will start moving
forward more quickly in my financial life.

 The Faster The Better:

The first way to increase value is simply to increase the speed I
deliver the kind of value people are willing to pay for. Successful
people know everybody is impatient. A person who didn’t
realize that they wanted my product or service until today, now
wants it yesterday. People perceive a direct correlation between
speed and the value of my offering. A person who can do it for
me fast is considered to be a better and competent person
offering a higher level of quality than a person who does it
slowly, or whenever they get around to it.
 Offer Better Quality:
The second key to creating wealth is by offering better quality
than my competitors at the same price. And I will remember
that quality is whatever the customer says it is. Total quality
management can best be defined as: “Finding out what my
customer wants and giving it to him or her faster than my
competitors.” Quality does not just mean greater durability or
excellence in design. Quality refers, first of all, to utility, to the
use that the customer needs to put the product or service. It is
the customer’s specific need, or the benefit that the customer
seeks, that defines quality in his or her mind.
 Add Value:
The third way that I can become wealthy is by looking for ways
to add value to everything I do., if everyone is offering the same
thing, these factors of the product or service become the basic
minimum, or the expected norm in the market. If I want to
stand out as a person or as a producer, I have to “plus”
whatever I are doing so that my customer perceives me and my
offering as being superior to that of my competitors. I can add
value to a product or service by improving the packaging or the
design. I can increase its value by simplifying its method of use.
 Improve Customer Service:
A fourth way of creating value and increasing wealth is by
improving customer service. People are predominantly
emotional.
They are greatly impacted by the warmth, friendliness,
cheerfulness and helpfulness of customer service
representatives. Many companies are using customer service as
a primary source of competitive advantage in a fast changing
marketplace.
• Offer Planned Discounts.
The fifth key to creating to wealth is just planned discounting.
This involves finding ways to sell higher and higher volumes of
products and services to more and more people at lower and
lower prices. I've heard him say, "If you want to play paintball
anytime." How can I provide a good value product or service at
a lower price? How can I pressure the costs of obtaining this
product or service for the customer and transferring the savings
to him or her? When I start thinking about increasing the speed
at which I offer my product or service, improving quality, adding
value at every stage of production, increasing comfort for my
customers, providing better customer service, meeting changing
lifestyles and trends and finding ways to reduce the actual cost,
I am amazed at the astonishing number. For the ideas and
capabilities around me and remembering that one idea of
insight to benefit clients in a way that no one currently offers
can be a starting point that propels me into a life of financial
success and achievement.

Third: I will use digital marketing and we all know how

important it is for my club to attract more customers as
possible, so here is a table of the types of ads I will use and the
importance of using them.
Advertising & promotional strategy
Planned promotion
/advertising type
Social media campaign
Online advertising
Print media advertising
Expected business
improvement
Brand identity is easy to identify
through social media for users, and
photos and videos on social media
attract their attention and this can
be very successful for the club by
displaying interesting videos and
photos to play inside the club.
It provides the ability to target
consumers using a variety of
criteria, including the device they
are using, the keywords they type,
and their location. These paid ads -
which appear above, below, and
alongside Google search results -
can capture the attention of local
and mobile searchers, affecting
their purchasing decisions. This
visibility and targeting ability make
paid search ads a unique and
powerful opportunity for my club
Advertising in print media gives me
the opportunity to target different
readers, with advertising costs
 based on circulation and the nature
of the readers. Posters or
billboards in busy streets or city
centers have the potential to reach
large groups of consumers. I can
change messages on billboards and
posters as per my choices.
Media releases Immediate exposure, increased
sales potential, the opportunity to
enhance the effectiveness of my
marketing plan, the opportunity to
brand myself as an expert in
offering a product or service and
increasing traffic to my website.

Fourth: I will follow unique price strategy:

I will follow two strategies
• Cost-plus pricing is a club's pricing strategy. It differs from the
basic cost-to-play formula in that it takes into account overhead
costs and profit margins. First, I'll add overhead costs - such as
rent, utilities, and labor - to the component cost above. Next, I
will do my margin analysis.
• The strategy for the sales effort will be to convert leads and
first-time customers into long-term customers. This will be
achieved using several techniques.
Punch Cards: After purchasing 10 game tickets, the eleventh day
is free. Punched cards are an effective way to increase sales
from a specific customer. It is effective because it provides the
customer with a sense of added value, it gives a sense of value
with free entry. People love to have something beyond what
they pay for and the punched card provides that.
Customer Experience Focus: Customers will not return if they
are not happy to try their paintball game. All employees
undergo a comprehensive training process that includes training
on how to provide the best customer experience. Employees are
empowered to solve problems and are encouraged to seek
assistance from manager in case of conflict which they cannot
resell.
The pricing of the products will be based on supply, demand,
costs and quality, and therefore there are no competitors in the
market, it will be self-pricing and the price will change according
to the change in costs.
Products and prices to be offered:
products price
Tickets to play 10
Color Balls Box (50 Pieces) 5
Color Balls Box (100 Pieces) 10
Ordinary weapons 5
Distinguished weapons 8
Juices in the cafeteria 5
Meals in the cafeteria 12

Finally: I will define the expected demand: Because I will rely on

digital marketing in the beginning so I will attract more
customers who want to try playing paintball in my club at a
reasonable price. According to the survey and my results, the
number of customers per year is 40,790, then per month =
(40790 ÷ 12) = 3399, then per day = (3399 ÷ 30) = 113. So I have
to be prepared to offer 113 tickets and enough cans of paint. By
using my strategies and techniques, I will encourage clients and
attract more of them to the club to find balance. (Offer = Order)
(113 tickets and boxes for every 113 customers). Because it is a
new product on the market, so there is no gap, and the product
will be offered based on the demand ratio. So I will sell 113
tickets and a box. The percentage price of one ticket will be 10
shekels, and one box of paint colors will be 5 shekels. So my
stamps will be (113 x 25) = 1695 shekels per day and 50850 a
month.

The five determinants of demand that I depended on my

:feasibility study are
1. The price of the good or service.(55.7%)
The price of the commodity plays an important role in
determining the demand, so if the price is suitable for all
 groups, it will be an important determinant of increasing
demand.
2. Income of buyers.(66%)
The income of the buyers plays an important role in
determining the demand. The higher the income of the
buyers, the higher the demand percentage. Therefore, the
price that was written is also suitable for all the income of
the buyers.
3. Prices of related goods or services. (36%) These are either
complementary, those purchased along with a particular good
or service, or substitutes, those purchased instead of a certain
good or service.
4. Tastes or preferences of consumers. (58%)
Customers' tastes and preferences also determine the demand,
so the more the product offered to them suits different people's
tastes, the greater the demand
5. Expectations. (33%)
These are usually about whether the price will go up.
6. Papulation and its distribution, gender and geography and
education.(number of population in Gaza 2.019 million.
Distribution of people according to age, gender and level of
education as my project is suitable for all businesses, gender
and all educational levels.
Qd= 2.019*0.33*0.58*0.36*0.66*0.557%=5.114

The seven determinants of supply that I depended on my

feasibility study are:
Cost of inputs(37%)
Cost of supplies needed to produce a good. As costs increase,
supply. Decrease costs and supply increases.
Productivity (58%)
Amount of work done or goods produced. As productivity
increases, supply increases. As it decreases, supply decreases.
Technology (70.2%)
Addition of technology will increase production and supply.

Taxes and subsidies (40.3%)

If taxes increase, supply will decrease. If taxes decrease, supply
will increase. If subsidies increase, supply will increase. If
subsidies decrease, supply will decrease.
Number of population (2.019)

Expectations (80.4%)
If producers expect prices to increase, supply will increase.
Expect prices to decrease, and supply will decrease.
Changes in stock and storage capacity of the project. (50.8%)
The ability to store goods and distribute them appropriately on
days according to demand, thus it helps to balance supply and
demand. We have the ability to constantly store goods that help
us work continuously.
S= 2.019*0.508*0.804*0.403*0.702*0.58*0.37=5.006

d-s=5.114-5.006=0.108

There is not a large gap between demand and supply so there is

a balance between supply and demand within the market for
my project.
 Technical feasibility study

First: the location of the project and its suitability for the
population:
The place was chosen in Rasheed Street on the sea of the Gaza
Strip near the chalets in Gaza City, which is a suitable location
for people because it is in a tourist area, all people go to it. A
plot of 2 dunums has been rented to make them a suitable and
spacious place to play and comfort people.
There is no negative impact on the environment.

Second: Raw materials and suppliers.

Materials Suppliers cost
Plastic weapons for Amazon store $ 1,200 a month
launching paintball.
Paintball boxes Amazon store $2,000 a month
Clothes to play Al-Shurafa store $600 a month
Leather protective Al-Shurafa store $500 a month
cover

Importing from suppliers will be done on demand monthly

through ordering on an online store and within a short period the
required quantity will arrive, where the quantity will be stored in
warehouses and the quantity will be distributed every day as
needed in the club.

Third: engineering and technology.

We will invest technology in our project by providing display
screens for viewing directly through social media platforms, also
using the electronic ticket machine and providing online
reservation service.
A preliminary estimate of the technological costs that will be used
in the project, which is $ 3,000 annually.
The capacity of the club for 20 people during play, where 10
against 10 is played.
And also the capacity in the availability of tools, approximately 20
weapons per round.
Civil engineering planning: Building 4 rooms length x width 5 x 5.
Where there are two changing rooms, a room for arranging
weapons and materials, a management room, as well as
building a small cafeteria to provide water, juices and various
things to be dealt with quickly and creating two gates, the main
gate and the other gate to enter to play, and the rest of the area
is about 1 dunum, which will be a playground and a place for
public viewing.

Fourth: human resources.

Labor:
 Two guard workers, working in the morning and working at
night, as he has a physical structure and has the ability to
guide in case of any danger.
 A person working for hygiene.
 A person to organize customers during the working period.
 Someone in the armament room to hand over the players.
 A person specializing in weapons maintenance.
 A person specializing in general maintenance.
Workers will be billed according to working hours, as an hourly
rate of $ 2, That is equivalent to working 10 hours per day, and
the rent per worker is $ 20.
Where the annual cost of rent = $50,400.
Staff:
 Accountant with at least 3 years of experience.
 Marketing manager with at least 4 years of experience in
electronic and traditional marketing.
Employees will be billed with a flat salary of $ 300 per month,
The annual cost of employee rent is $ 7,200.
Finally: costs of the capital expenditure and operational expenditure.
A financial part of the capital for future use, as after a year of the
start of the project, the decor of the place will change, the
quality of weapons, additions to the place, and the quality of
the place will change.
Operational expenditure: (annually)
Cost
License fees $600
Maintenance and repairs $1000
Advertising $1000
supplies $3000
Utilities $1000
Insurance $1000
taxes $0
electricity and water $10,000
Economic and financial feasibility study
Balance sheet forecast
Balance sheet forecast year(1)
current assets
Cash $25.000
Petty cash 0
Inventory $3000
pre paid expenses $15000
Total $43,000
fixed assets
property &land 0
re novation’s /improvement $2,000
furniture &fit out $1,000
vehicles 0
equipment /tools $4,300
computer equipment $700
total assets $51000
Liabilities and owner equity
short -term liabilities
Credit card payable 0
accounts payable $7,000
interest payable $5,000
accrued wages $20,000
income tax 0
long - term liabilities
Loans $9,000
Total liabilities $41,000
Owner equity
Commonstoke and paid in $3,000
surplus
Retained earning $7000
Total equity $10,000
total liabilities and equity $51,000
net assets $10,000
Income statement
Sales $72,000
Cost of goods sold $17,600
Depreciation $6,666
Earnings before interest and $47,734
taxes
Interest paid $5,000
Taxable income $40,734
Taxes(30%) $12,220
Net income $28,514

Statement of cash flows

Cash, beginning of year $25,000
Operating activity
Net income $28,514
Plus:
Depreciation $6,666
Increases in accounts payable $7,000
Less:
Increases in accounts $10,000
receivable
Increase in inventory $3,000
Net cash from operating $29,180
activity
Investment activity
Fixed assets acquisition $8,000
Net cash from investment $8,000
activity
Financing activity
Decreases in note payable $20,000
Decreases in long term debit $9,000
Dividends paid $2,000
Increases in common stock $5,000
 Net cash from financing activity $14,000
Net increases in cash $7,180
Cash, end of year $32,180

Current Ratio Formula = (Current Assets/Current Liabilities)

=43,000/32,000=1.34375
Quick Ratio Formula = (Cash and Cash Equivalents + Marketable
Securities + Accounts Receivable)/ (Current Liabilities)
$25,000+0+$10,000/32,000=1.09375
Cash Ratio Formula = (Cash + Cash Equivalents/Current Liabilities)
25,000+4000/32,000=0.90625
Accounting based profitability measures: Return on capital = Annual
accounting net profit (after tax and depreciation) ÷ Investment capital.
ROIC =( Net operating profit – Adjusted Taxes ) ÷ (Investment Capital)
ROIC= $28,514/$25,000 = 114%
With the completion of the economic and financial works, we found
out that the project is feasible. Because the money opinion will be
paid within a year of the start of the project with, a profit increase of
14% and this is a positive indication of the success of the project and
its rapid growth.
In addition, it turns out that the project is feasible because there are
no competitors from the same project to provide the same service
and quality, so this is a competitive advantage over controlling the
market and being alone in it.
In addition to the fact that the project is unique and new in the Gaza
Strip market, therefore it is a factor to attract many customers to
experience playing inside the club.

articulars December 31, 2018 (Rs in December 31,

Mill) Mill)