Eco Garden Business Plan

Course: ENTREPRENEURSHIPLecturer: Prof. Dr. Boštjan Antončič

Eco garden Gasper, Matevz, Jernej, Anze, Ales, HyunsungContact person:[email protected]

“28.4.2015” Business Plan Number “number”

Business Plan© »Firm« 20xx

Business Plan Template© Boštjan Antončič 2004, 2015

Page 1(of 18)

Contents

1. Executive Summary...........................................................................................................31.1. Mission and Vision Statement...................................................................................31.2. Objectives..................................................................................................................31.3. Market Opportunity and Keys to Success..................................................................31.4. Business Model Overview.........................................................................................4

2. Company Description........................................................................................................52.1. Company Ownership.................................................................................................52.2. Start-up Plan (or Prior Company Continuation Plan)................................................52.3. Company Locations and Facilities.............................................................................5

3. Product (or Service)...........................................................................................................63.1. Product (or Service) Description...............................................................................63.2. Competitive Comparison...........................................................................................63.3. Production Process.....................................................................................................63.4. Technology................................................................................................................63.5. Future Products (or Services)....................................................................................6

4. Market Analysis.................................................................................................................74.1. Market Segmentation.................................................................................................74.2. Target Market Segment Strategy...............................................................................7

4.2.1. Market Needs...............................................................................................74.2.2. Market Trends..............................................................................................74.2.3. Market Growth.............................................................................................7

4.3. Industry Analysis.......................................................................................................74.3.1. Industry Characteristics................................................................................74.3.2. Distribution Patterns....................................................................................74.3.3. Competition and Buying Patterns................................................................74.3.4. Main Competitors and Key Success Factors................................................74.3.5. Other Competitive Forces Affecting the Industry........................................8

5. Strategy and Implementation............................................................................................95.1. Strategy......................................................................................................................95.2. Competitive Edge......................................................................................................95.3. Marketing Strategy....................................................................................................9

5.3.1. Positioning Statement..................................................................................95.3.2. Pricing Strategy............................................................................................95.3.3. Promotion Strategy......................................................................................95.3.4. Distribution Strategy....................................................................................95.3.5. Marketing Programs.....................................................................................9

5.4. Sales Strategy.............................................................................................................95.4.1. Sales Forecast.............................................................................................105.4.2. Sales Programs...........................................................................................10

5.5. Strategic Alliances...................................................................................................105.6. Milestones................................................................................................................10

6. Management....................................................................................................................116.1. Organizational Structure..........................................................................................116.2. Management Team..................................................................................................116.3. Management Team Gaps and Advisors...................................................................116.4. Personnel Plan..........................................................................................................11

7. Financial Plan..................................................................................................................127.1. Important Assumptions............................................................................................127.2. Key Financial Indicators..........................................................................................127.3. Projected Profit and Loss.........................................................................................127.4. Projected Cash Flow................................................................................................127.5. Projected Balance Sheet...........................................................................................127.6. Break-even Analysis................................................................................................127.7. Business Ratios........................................................................................................127.8. Risk Assessment......................................................................................................127.9. Harvest Strategy.......................................................................................................12

8. Appendices.......................................................................................................................13



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1. Executive Summary

This is the most important topic that appears first in the plan. Normally it is written last. This section should not be no longer than two pages overall. It covers the most important facts and highlights, such as the firm business, sales growth, profitability, strategic focus, expected market position, and key firm characteristics for achievement of objectives.

1.1. Mission and Vision Statement

In mission statement the business concept of the firm is defined. Objectives of the firm are stated in broad strategic terms. Mission statement should make clear the purpose of the firm at a current time (at start-up), especially what market is served and what customer benefits are offered. Vision should clearly state the view of the firm's future direction and business makeup.

1.2. Objectives

Key business goals are set, such as market share objectives, sales objectives, and profit objectives. Objectives need to be concrete and measurable.

1.3. Market Opportunity and Keys to Success

A description of the attractiveness of a market opportunity and how well the firm will match the opportunity in terms of products/services, strategies, resources and management team capabilities. What are the key three or four tasks (factors and priorities) that will be accomplished by the firm in order to successfully achieve the business goals?



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1.4. Business Model Overview

Firm Name and Address:Date:Key Customers (Market Segments) Key Value for Customers Competitive Strategy

(Cost/Differentiation/Niche) and Internationalization Strategy

Key Competitors and Their Success Factors

Product or Service Key Success Factors of the Firm Key Suppliers

Price Key Own Resources Key Partners and Partner Resources

Promotion Strengths Opportunities

Key Activities Distribution Weaknesses Threats

People Key Future Products or Services Key Substitutes or Potential Entrants

Physical Evidence Key Innovations Crucial Environmental Issues

Process Intellectual Property Crucial Legal Issues

Key Revenues Total Revenues Profits Costs

Key Cash Inflows Total Cash Inflows Net Cash-Flow Cash Outflows

Key Assets Total Assets Equity Liabilities



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2. Company Description

The Eco garden is service and product in one. It will be established in Slovenia, more exactly in Ljubljana at Vic. One of the owners will invest a piece of land. Its size is 3500 square meters. This will be the place where gardens will be made, but headquarters at Gasper’s owner’s address and he will give a room to make an office. The legal status will be d.o.o. (Slovenian type of company), which means a limited labiality company. D.O.O. has an unlimited number of owners, therefore the owners are going to be Matevz Pance, Ales Rodica, Gasper Petrovcic, Anze Smerdelj, Jernej Schwarzmann and Hyunsung Yang. All owners will have the same amount of ownership. If our investor is willing to participate on ownership, he will be an owner as well.

2.1. Company Ownership

The name of the company will be Eco garden d.o.o. All of founders will be directors, whit the exception of our investor who will join later on, when the company is established. A person whit basic knowledge in agriculture and willing to take part in venture will be employed. The premises of the company will be at Stanezice 1A, Ljubljana 1210, Slovenia, while the place of activity will be at Vic. 7,500 euros have to be invested in advance. Money, property and other assets will be invested and the shares of the company will be equally divided among all founders.

2.2. Start-up Plan (or Prior Company Continuation Plan)

Start-up expenses Start-up assets Financing requirements (loans and investments)

Wood, and other materials which will be used for a shed

Lawn will be invested in the company by Matevz

Every founder will invest 1000 euro

Gravel for parking place. Fence, some trees…

Office or HQ will be contributed by Gasper

Family members will help

Work force to help us with start-up things (making gardens)

Venture capitalist and the EU subsidies

2.3. Company Locations and Facilities

Our activity will be implemented on two locations. One location will be a place where we will provide our eco gardens. The location is perfect for people who are willing to rent gardens, as they are near the highway in Ljubljana, and in Vic; is a highly populated residential area. According to the survey, the locals are very interested in the idea. The area within the walking distance; it takes approximately 15 minutes from a city to retreat in nature. The location is free of rent or loan for the investors as it is given by Matevz. No building permits are required for gardens and sheds.

The headquarter office is in the vicinity of Ljubljana. However, for the gardening activity the site is not of high importance. It will be given by Gasper a founder, which mean that we will not have to spend money on rents and so on.



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3. Product (or Service)

Eco garden d.o.o. will provide activity which is highly wanted especially by people who live in a city and do not have any piece of land. It will give them an opportunity to produce their own food and it will also present a retreat in to nature. It will be possible to buy different types of packages, bronze, silver and gold. Every package will provide different level of pleasure. The company will provide and organize some events for renters. They will be given them an option to fertilize their gardens with organic manure. And all sort of different discounts will be available for seedlings. They will have 24/7 hour support if they choose the golden package. Taking customers’ needs in to account, they will be fulfilled.

3.1. Product (or Service) Description

The company will provide a service, which is more complex and has different options. Our core operation is renting a piece of property. It could be just a lawn and flowers, but our point here is that every rented property has eco garden where they will be growing different produce for home consumption. Something similar is provided by Ljubljana municipality. A piece of land is upgraded by the following; Bronze package which includes;

Space with prepared garden (5*10) Fence Bench

Silver package which includes; Space with prepared garden (10*10) Fence Bench Some basic seedlings

Gold package which includes; Space with prepared garden (15*15) Fence Bench List of fifteen seedlings 24/7 support

It is going to be a really nice place for hanging out with family and to make your own food. All fruit and vegetable are going to be organic. The price for the packages will be reasonable. Eco garden will start operating on one location and if the demand grows up some new locations will be found first in Slovenia and then maybe in some other countries. We will have our own list of things which can be added to the basic package. The price of all assets will be lower than in retail stores.

3.2. Competitive Comparison

A potential customer can rent a place from a farmer and make his own property, but it is hard to get it because farmers are not willing to sell a small piece of property. Another option is that you rent from the municipality, but it does not offer such a variety of service as we do.

3.3. Production Process

The tangible inputs, which we are going to be provide are a place, a shed, trees, tools, etc. depending on the package you take. Outputs depend on a package. They get more morals outputs like; feel free, be in nature, knowing what you eat (quality and where it comes form), appreciate what you eat, have a place to organize picnics... We will outsource work force at beginning, because we will need help to prepare the location. We will work with farmers to get manure. Other



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things like trees and tools we will be supplied by best supplier at that moment. At the beginning, we are going to work and do the work which is going to be required.

3.4. Technology

It is not a high-tech business. We need simple tools for gardening, also we will use Eco plants and therefore we do not need chemical pesticides. An irrigation system is the most technological part of our service, but it does not change every year. It is not going to grow old if buy it now.

3.5. Future Products (or Services)

We are not planning to provide other services that those which we will provide at the beginning. If customers are willing to have more support we are going to provide it. Our plan is to provide this service on different locations. If we get some ideas which go together with our service, we will diversify our business.

SOME LINKS:

https://www.facebook.com/grizlodoo

http://ekovrt.si/

https://www.dnevnik.si/1042326050/lokalno/ljubljana/1042326050

http://www.delo.si/novice/ljubljana/kmalu-razpis-za-50-novih-vrtickov-v-savljah.html

http://www.bolha.com/iskanje?q=vrti%C4%8Dek&location=Osrednjeslovenska%2F

http://salomon.si/oglasi/nepremicnine/kmetijska-zemljisca?advertType=3&page=1&filters=1472s-90256

https://www.dnevnik.si/1042710386/lokalno/ljubljana/mol-brez-posebnih-nacrtov-za-spodbujanje-vrtickarstva



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https://www.dnevnik.si/1042710386/lokalno/ljubljana/mol-brez-posebnih-nacrtov-za-spodbujanje-vrtickarstva

http://salomon.si/oglasi/nepremicnine/kmetijska-zemljisca?advertType=3&page=1&filters=1472s-90256

http://www.bolha.com/iskanje?q=vrti%C4%8Dek&location=Osrednjeslovenska%2F

http://www.delo.si/novice/ljubljana/kmalu-razpis-za-50-novih-vrtickov-v-savljah.html

https://www.dnevnik.si/1042326050/lokalno/ljubljana/1042326050

http://ekovrt.si/

https://www.facebook.com/grizlodoo

4. Market Analysis

Our target customers are retired seniors, who do not own their own land to have a garden on it. We researched residential blocks in the near proximity of our gardens and found out that there are a lot of people who meet our criteria. We chose this target group as they are the most viable to what we supply, that is a garden place with gardening assistance. Also they have the most time to work in the garden. We have analyzed the market for the region of Ljubljana, and found out that there are several ways to rent a garden. The most common way is to rent from the municipality, who offer rentable gardens in several districts of Ljubljana (Stegne, Moste, Vižmarje, Rudnik…). It is also possible to rent a garden through a competitor named “Urbani EKO vrt” and Grizlo d.o.o. It is also possible to rent from persons that advertise their land on portal bolha.com for example.

4.1. Market Segmentation

A list of potential customer groups with their size (number of individuals and total value of potential purchases) and growth rate, including explanations of each segment definition and bases for their classification (customer needs, product type, buying patterns, life style, age, gender, income, geography, etc.).

Two groups: retired seniors from age 60 and beyond and families, from age of 40+ Will write more when I have the numbers of the group size (need to count the residents in residential blocks)

4.2. Target Market Segment Strategy

An explanation of the strategic bases for market segmentation and choice of target markets (reasons for focusing on the chosen specific market groups and not other groups).

We have chosen seniors for our main target group because they are the most suitable customer for our business. They are retired, have a lot of time, have some money saved for this kind of things and really enjoy gardening as a hobby. They can relate more to gardening than other generations as practically everyone grew up having a home garden or working on a farm. That is why we believe this is the best group to target, as they will connect much easier than younger generations.

4.2.1. Market Needs

A description of underlying customer needs for each market segment.

Our customers need land/gardens which they lend from us. They need it to grow their own food, which is very popular these days. They also need some assistance with their gardening, which we as a company will provide them.

4.2.2. Market Trends

A description of trends that can change the market or the business (key influencing factors, key change trends based in changes of customer needs, fashion, style, demographics, etc.

The trend has been the same for the past ten years, if anything it is growing as we become even more eco-oriented, especially the younger generations. We intend to change the trend of only renting land for gardens with our ability to provide our customers/lenders with additional assistance once they rent the garden.

4.2.3. Market Growth



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Estimated projections of market growth based on own or market research firms' market research, opinions of experts, trade associations, and/or other credible sources, such as credible journals.

The trend of renting gardens is growing in the Ljubljana district, the municipality increases the land designed for renting gardens practically every single year. Depending on our success, we believe we will be able to open a similar plant in other districts in Ljubljana, and by that enhancing the market share and growth of the market.

4.3. Industry Analysis

A brief summary of the topics of industry analysis.

4.3.1. Industry Characteristics

An explanation of the nature of industry.

The nature of the industry is renting. Everyone in Ljubljana is simply renting land/gardens to people for a very cheap price 1€ per square meter per year. Some competitors have some additional offers, but nothing close to what we are going to offer our customers

4.3.2. Distribution Patterns

How does the distribution work in the industry? What is the role of direct sales, local, regional distributors, wholesale and retail trade, etc.?

Distribution patterns are common for this kind of bussines, mostly through advertising in the newspapers (Salomonov oglasnik) or on the internet. We intend to enhance this distribution channels by applying direct marketing to nearby residential blocks (promotion cards).

4.3.3. Competition and Buying Patterns

An explanation of the nature of competition in the industry. What are the bases of customer choices among different product/service providers (trends, price, delivery, reliability, reputation/loyalty, distribution channels)?

Our competitors differ from us in many ways. They Municipality of Ljubljana only gives out land for rent, while the companies also charge rent. They offer a couple of additional things, but we will have the whole package for our renters, so what our competitors are offering will be considered less tempting for our target group.

4.3.4. Main Competitors and Key Success Factors

A list of specific competitors, including their strengths and weaknesses. What are the key factors for success in the industry?

Main competitors are the Municipality of Ljubljana, Urbani EKO vrt and Grizlo d.o.o. The key factors for their success is that they rent through the whole year and have little costs for doing so, as everything needs to be taken care for by the customer.

4.3.5. Other Competitive Forces Affecting the Industry

A description of other competitive forces and their potential impact on the industry (suppliers, buyers, potential entrants, substitutes, government).



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One thing affecting the industry is the expansion of the Municipality of Ljubljana, as they are building on previous gardening sites. But we believe that through this, our service will be even more desired.



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5. Strategy and Implementation

A summary of the sales and marketing strategy.

5.1. Strategy

An explanation of key strategies (diversification strategies and especially business strategies), tactics for their accomplishment and specific business activities (programs) within each tactic.

5.2. Competitive Edge

We offer our customers a possibility to grow an eco and healthy food on their own. Because nowadays being able to eat healthy food is becoming really expensive option. But we don't offer just a land, we offer an experience. When you rent your piece of Eco garden, you become a valuable member of our community. We provide you with tools needed for gardening. We will organize educational seminars related to producing healthy food. And by renting your piece of eco heaven you also get a barbecue place, a place to hang with your friends and family. We differ from other firms by not offering only a piece of land, but a chance to meet new people, to educate yourself, have a peaceful place to relax from everyday stress and most importantly produce an eco and healthy food.

5.3. Marketing Strategy

A summary description of target market focus (product/service) and other marketing mix elements (price, promotion, distribution).

5.3.1. Positioning Statement

For families and elderly who appreciate and wish to grow their own eco food and to have a land of their own in the suburbs of Ljubljana. Unlike other competition, Eco gardens provides everything you need for gardening, from tools to free seminars on eco gardening and you do not get only a place for your garden, but place to meet new people or hang out with your friends relatives.

5.3.2. Pricing Strategy

We are going to use cost plus pricing strategy as we will add a percentage to costs as profit margin to come to our final pricing decisions. We will also use three different prices for bronze, silver and gold package as the pricier package offers more, but also has higher costs.

5.3.3. Promotion Strategy

For our promotion, we will make our own internet site, use word of mouth, put out flyers all over Ljubljana and use stand, where we will promote our selves and give out information about us. We will also organize seminars related to eco gardening which will be free for our customers and payable for our potential customers.

Internet site will be free as we will do it ourselves, same applies for word of mouth. Price for 2.500 flyers is 45,14€ and we will distribute across Ljubljana. And price for 4 square meters of a stand is



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3,84€/day. Seminar about eco gardening will cost us 100€ for qualified lecturer and place where the seminar will be held.

and what is their cost (absolute – total per category, and relative – cost per potential customer per category).

5.3.4. Distribution Strategy

We will provide our services directly to the customers, without any agents, retailers etc. Our services will be personalized for customers to get the best service for the paid price. The advantages are easy access with a bus or a car (we also offer parking spaces) and the closeness of potential clients and because we won't use any agents, the prices are cheaper.

5.3.5. Marketing Programs

First we will start by spreading the word through our relatives and friends and use word of mouth. Then we will distribute flyers in Ljubljana, especially in apartment building. The next step is promoting ourselves on the stand in market hall in Ljubljana, where we will also hand out promo material.

A detailed list of specific marketing activities, which need to be carried out in order to achieve marketing goals, including deadlines, responsible persons, and budgets.

5.4. Sales Strategy

A summary of sales approaches designed to close the deals (sales closure approaches, sales people compensation, sales database management and order processing, negotiation issues regarding price, delivery, and other conditions).

5.4.1. Sales Forecast

A detailed projected sales breakdown by each product/service for the first five years (the first year listed by month), including totals. The sales forecast table needs to include also a detailed projected cost of sales breakdown.

-Sales forecast for the first five years

First year Second year Third year Fourth year Fifth year

Bronze 8 8 10 12 10

Silver 6 8 9 10 12

Gold 4 6 7 7 8

-Cost forecast for the first five years

First year Second year Third year Fourth year Fifth year



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Cost 12.250 12.861 13.448 14.058 14.739

Fence price (per square meters): 1 €Bench price (unit): 10 €Seedlings (unit per customer): 2 €Renting fee (per square meters per year): 0,5 € => 1750 € (per year)Garden Keeper’s salary (per month): 800 €=> 9600 € (per year)Other costs (per month):100 €

5.4.2. Sales Programs

A detailed list of specific sales activities, which need to be carried out in order to achieve sales goals, including deadlines, responsible persons, and budgets.

The first thing is to inform our company. It is the most important factor in this kind of industry. So, promotion program can be sales programs in our business. Word of mouth would be key role in achieving our goals, so we should perform customer relationship management for existing customers. And, these customers will introduce our company to their acquaintances.

5.5. Strategic Alliances

An explanation of strategic alliances (joint marketing, joint R&D activities, commissions, cooperative arrangements). A description of the nature of dependence on other specific firms and potential costs and benefits.

In our business, It would be better to contract with provider such as providers of fence and bench, farmers for getting the seedlings than cooperating with competitors. Providers will also satisfy the contract, because of continual demand. According to these continual contracts, we can reduce the cost.

5.6. Milestones

A detailed list of all programs and measurable activities including start dates, deadlines, responsible persons, and budgets.

1. contact and contract to provider of bench and fence2. make flyer and stand to promote our company 3. employ the garden keeper4. contact and contract to farmers for getting seedlings5.6.



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6. Management

A summary statement on who will execute the plan.

6.1. Organizational Structure

A brief description of the organizational structure and its future changes (including a graphic representation).

6.2. Management Team

A list of most important members of the management team, including their functions within the firm and brief resumes of their backgrounds and experience.

6.3. Management Team Gaps and Advisors

A description of weaknesses of the management team, identification of gaps in coverage of crucial management functions, and plans and activities to remedy the management team weaknesses. A description of roles, functions, and use of the board of directors, advisors, and consulting firms.

6.4. Personnel Plan

A projection and explanation of the personnel plan issues (departments, employees, salaries, assumptions, personnel needs, costs, benefits), including a detailed list of employees and their salaries for the first five years (the first year by month).



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7. Financial Plan

A brief summary of financial issues.

7.1. Important Assumptions

In general terms, Eco garden promises to be a very healthy project due to higher profitability margins. They derive from a pricing scale system, categorized in accordance to the 3 packages offered by the company: 7 € for Bronze package, 8 € for Silver package and 9 € for Golden package. As remember this 3 kind of package differ from the service provide and the area rented to the client. The 215 m² provided with the Gold package are guaranteed to have a 24/7 care by the company and the seedling supply also.

7.2. Key Financial Indicators

The projected operations for the next five years of the company result in total incomes of € 112800, as the result of selling 1900 m² of garden distributed in the 18 memberships expected to be contracted during first year, until 3500 m² in year 5 and 30 memberships, representing the full capacity of the company. It is important to highlight that the selling price will be kept in order to guarantee the customer loyalty.

Gross margin for the first 5 years of the company will reach the € 33440 once deducted the € 79359 expected as production costs. These costs includes the expenditures to build fences, benches, seedlings supply, the land renting fee and other associated expenditures, which are estimated to be increased by 10% yearly. The salary of the garden keeper was considered as a fixed cost.

As the company provides a service, there is not a stock of inventory while the land is planned to be always available to be rented to new members until reach the maximum capacity of Eco garden.

7.3. Projected Profit and Loss

The total € 33440 turns into € 27755 net income, because it has been estimated a 17% income tax. A modest amount of € 453 is expected at the end of first year but will be increased as the company grows and land rented.

7.4. Projected Cash Flow

It is estimated positive cash flows for all the 5 periods because of the profitability level of the company.

7.5. Projected Balance Sheet

Balance sheet for the first year includes the investment made by the partners at the start-up. The partners will have an equal participation on net profits, but it is stated they will keep their money in the company along the first 5 years.

7.6. Break-even Analysis

With a 3 different prices schemes, the company have alternative break-even analyses. The average unit price is estimated in € 8 and the total variable costs are € 5054 for a total rent of 1900 m². Then, the average variable cost is € 2,66 (€ 5054 / 1900 m²). Fixed costs are € 800 monthly, € 9600 per yearUnits (in m²) to be sold in order to reach break-even point:



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X= 96 008−2,66

=1 797 , 75

This break-even point is well reached during first period and require to sell at least 8 Bronze, 4 Silver and 3 Gold packages respectively.

7.7. Business Ratios

Activity ratios

Total assets turnover (TAT): TAT= SalesTotal assets

TAT=€ 15200€ 7500

=2,20

This is a positive results for the first year, since indicates that the company produces € 2.20 worth of sales for every euro invested in total assets.

Liquidity ratios

Quick ratio: QR= Current assetsCurrent liabilities



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QR=€ 2 80 82€ 1846

=15 , 21

At the end of the 5th period of the project, the total assets (cash) covers by 15,21 times the total debt (income taxes)

Profitability ratios

Gross margin ratio (GMR): GMR=Gross marginNet sales

GMR= € 33 440€ 112800

=0 , 2964

At the end of the 5th period of the project, the margin of profitability (excluding fixed expenses) will be more 29%

Profit margin ratio (PMR): PMR=Net profitsNet sales

PMR= € 277 5 5€ 112800

=0 , 2460

At the end of the 5th period of the project, the margin of profitability (including fixed expenses and taxes) will be more 24% which makes this project a very profitable one and a desirable option to invest.

7.8. Risk Assessment

Eco garden might face the challenges of soil erosion or degradation because of the intensity of the human interaction with the land. With a limited area to work with, it is not considered in this project a substitution or switching the rented land to customers in this case. This could generate undesirable (and also unaffordable) cost. The best solution to this problem is purchasing and then applying the best organic materials available in the market. This should be includes in the selling price, as it can afford it. This matter is particularly important, not only under the financial perspective, but also to the social and environmental point of view and the company’s image.

7.9. Harvest Strategy

A description of plans related to asset transfers, ownership changes, and successor identification.

The company will intend to expand its business by renting or even purchasing new land in another place with similar conditions. While the investors are able to make withdrawals whenever they decide, they will be encouraged to stay their funds into the company. The plan would be diversify the options and services provided. The company will accept another investors and partners as they get involved with the same conditions than the founders and they will be mutually responsible just in proportion to the investment made. All the rights and liabilities derived from this partnership are transferable to the direct partner’s relative or their creditor as Slovenian laws states.



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8. Appendices

Appendices:

1. “Title”2. “Title”3. “Title”4. “Title”5. “Title”6. “Title”7. “Title”8. “Title”

(Additional evidence supporting validity and feasibility of the business plan (references, letters, contracts, market research data, charts, tables, price lists, financial statement simulations, etc.).)

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Documents

Eco Garden Business Plan