MARKETING STRATEGIES AT GIANIS ICE CREAM

8/13/2019 MARKETING STRATEGIES AT GIANIS ICE CREAM

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SIP REPORT

ON

MARKETING STRATEGIES AT GIANIS ICE CREAM

Submitted in partial fulfillment of requirement of Bachelor of

Business Administration (B.B.A !eneral

BBA " Semester (#ORNIN!

Batch $%&&'$%&

Submitted to) Submitted b*)

#s.R+,-I SIN!-A /RO+-N !AR!

Assistant. Professor &%0$0%&1&&

2A!ANNAT- INTERNATIONA #ANA!E#ENT S,-OO

3A3A2I4 NE5 /E-I

ACKNOWLEDGEMENT

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I am deeply indebted to Mr.MAHESH GARG for his constant support, guidance

and inspiration in completion of the internship program and preparation of this

document.

My sincere thanks to him for finding time out of his busy schedule and giving us

invaluable suggestions. I am also grateful to other employee of Aviva Life

Insurance for their encouragement and help.

I would like to send my sincere thanks to Ms. RUCHI SINGHALfor her helpful

hand in the completion of my project.

Last but not the least; I would like to thank my parents and friends for their moral

support throughout the project.

DROUHN GARG

(10524501711)

DECLARATION

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I, DROUHN GARG student of achelor of usiness Administration from

Jaa!!a"# I!"$r!a"%&!a' Ma!a$$!" S#&&'* GGSI+ U!%,$rs%"- hereby

declare that I have completed !ummer Internship project on MARKETING

STRATEGIES AT GIANIS ICE CREAM/ as part of the course re"uirement.

I further declare that the information presented in this project is true and original

to the best of my knowledge.

Ms. RUCHI SINGHAL DROUHN GARG

(Ass%s"a!" +r&$ss&r) (10524501711)

CONTENTS

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#escription $age %o.

&'ecutive !ummary (

Introduction to topic )

*bjectives +

ompany profile --

Literature review -)

esearch Methodology /0

#ata analysis /-

Limitations 1)

onclusion /1

Appendices 12

ibliography (3


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EECUTIE SUMMAR3

&stablished in the year -+() at 4atehpuri #elhi, 5iani Ice ream is engaged in

processing and marketing a delectable range of ice cream, faluda kulfi, Italian

gelato, sorbet and snacks. eing -336 vegetarian, our delightful range of ice

cream and snacks are relished by kids, youngsters and adults e"ually.

!pread over a sprawling area of -(333 s"uare feet in Manesar and #elhi, our

state of the art infrastructure is segregated into number of units such as

processing unit, "uality testing, cold storage 7 packaging. 4acilities at our

manufacturing unit include low temperature hardening room, continuous free8er

and filling stations.

9nder the supervision of an efficient team comprising food e'perts, nutritionists,

"uality controllers, sales personnel and administrative staff we are able to

perform pasteuri8ation, homogeni8ation, hardening, aging the mi', free8ing and

packaging at our facilities.

*ur range is produced under stringent "uality norms using high "uality milk,

cream, chocolate, fruits and other natural ingredients to assure high nutritional

value and low fat content. *ur cold storage unit stores each variety of ice cream

under re"uisite temperature so as to avoid re:crystalli8ation and maintain taste

and freshness. e carefully and hygienically pack our ice creams in tamper proof

material so as to maintain their "uality, taste and aroma.

9nder the proficient guidance of Mr. 5urbachan !ingh, the organi8ation has

successfully gained an edge over our competitors as being customer centric.


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INTRODUCTION

+RODUCT OERIEW

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5iani Ice ream is engaged in processing and marketing a delectable range of

ice cream, faluda kulfi, Italian gelato, sorbet and snacks. eing -336 vegetarian,

our delightful range of ice cream and snacks are relished by kids, youngsters and

adults e"ually. According to seasonal availability, we offer our customers a

delectable range to choose from.

ALUDAS

e offer various types of faludas namely *=AL 4AL9#A, >9L4I 4AL9#A,

AI 4AL9#A. ?his is processed using rose syrup and creamy milk and

served using nuts and resins to enhance taste and aroma. 4aluda has high

nutritional alue and delicious taste and is popular among people of all age

groups.

RICH AND CREAM3 ICE CREAMS

*ur delectable range of rich and creamy ice cream is prepared using natural

ingredients with an e'cellent combination of creams, chocolate and milk. It has

pleasing aroma and high nutritional value and is processed as per the highest

"uality standards. e offer them in different "uantities to fulfill the individual

re"uirements of our customer.

SUNDAES

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!undaes consist of a scoop of ice cream topped with sauce or syrup and other

toppings. *ur e'pertise used in preparing scrumptious and mouth watering

sundaes makes the e'perience at 5iani ice cream outlet worthwhile.


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OJECTIES

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OJECTIES

-. Attain sales of -)),333 in the first year.

0. Increase second year sales by (36 and third year by /36.

/. &'pand to two stores by the third year of business.

MISSION

5iani Ice ream is a hospitality company dedicated to providing high:"uality

desserts in a comfortable atmosphere for clients who seek a fun BgourmetB

e'perience outside restaurants. e intend to make enough profit to generate

a fair return for our investors and to finance continued growth and

development in "uality products. e also maintain a friendly, fair, and

creative work environment, which respects diversity, new ideas, and hard

work.

KE3S TO SUCCESS

#edication to the finest "uality ingredients and Bmake it happen no matter

whatB customer service. *ngoing employee education and recognition programs.

5ive back to the community.

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COM+AN3 +ROILE

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COM+AN3 +ROILE

5iani Ice ream is a dessert bar concept. It emphasi8es handmade gourmet

desserts in a casual atmosphere. atching your dessert be prepared right in

front of you is the uni"ue selling point of our business.

START U+ SUMMAR3

*ur start:up costs come to /33,333 which is mostly kitchen e"uipment, store

furnishings and construction, and starting inventory e'penses associated with

opening our first store. ?he start:up costs are to be financed by outside

investment. ?he assumptions are shown in ?able - and Illustration 0.

Ta6'$ S"ar"89:

Start-up

e"uirements

!tart:up &'pensesLegal -,333

*ffice !upplies 0,333eginning Inventory (,333!ommelier consulting (33Menus, etc -,333Insurance (33ent (,333#esign 7 onstruction -0(,333esearch and #evelopment -,3334urnishings -3,333&'pensed &"uipment -0(,333#ishes, silverware, glassware, etc (,333

?otal !tart:up &'penses 0C-,333

!tart:up Assetsash e"uired -+,333!tart:up Inventory 3*ther urrent Assets 3Long:term Assets 3?otal Assets -+,333

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T&"a' R$;9%r$$!"s /33,333

?ableD !tart:up 4unding

Start-up Funding

!tart:up &'penses to 4und 0C-,333!tart:up Assets to 4und -+,333?otal 4unding e"uired /33,333

Assets%on:cash Assets from !tart:up 3

ash e"uirements from !tart:up -+,333Additional ash aised 3ash alance on !tarting #ate -+,333?otal Assets -+,333

Liabilities and apital

Liabilitiesurrent orrowing 3Long:term Liabilities 3

Accounts $ayable E*utstanding illsF 3*ther urrent Liabilities Einterest:freeF 3?otal Liabilities 3

apital

$lanned InvestmentInvestor - /33,333*ther 3

Additional Investment e"uirement 3?otal $lanned Investment /33,333

Loss at !tart:up E!tart:up &'pensesF E0C-,333F?otal apital -+,333

?otal apital and Liabilities -+,333

T&"a' 9!


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CHART START8U+

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LITERATURE REIEW

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+RODUCTS AND SERICES

5iani Ice ream sells gourmet desserts coupled with e'ceptional customer

service in a comforting atmosphere. ustomers can dine:in and watch the chef

create their dessert. e also offer carry:out to prepare our desserts at home or

have a special cake for a celebration.

MARKET ANAL3SIS SUMMAR3

5iani Ice ream focuses on local markets, with a special focus on restaurant and

ice cream shop customers. #elhi provides an e'cellent climate for our dessert

bar as households there spend more money dining out than anywhere else in the

country.

MARKET SEGMENTATION

*ur market is divided into four different psychographicsD omfort reatures,

elebrators, !occer Moms, and 5ourmet anna:bes. ?hey represent groups of

people sharing similar behavior patterns and reasons for patroni8ing 5iani Ice

ream.

omfort reatures are mainly white collar workers who are driven by success

and prestige yet miss homemade comfort foods of their childhood. ?hey may

stop in on their own or bring clients in for a gourmet dessert e'perience.

elebrators are just that : people celebrating special occasions. irthday,

anniversary, graduation, valentineGs day, etc., families and loved ones will gather

at utabaga !weets over sumptuous desserts and a festive atmosphere.

!occer Moms actually encompass all family members. 5iani Ice ream is a

gathering place where families are welcome and feel comfortable. BMomsB can

come in for after school milk and cookies with their children and rela' while we

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pamper the little ones. *r they can meet up with friends for our ?ea ?ime : a little

civili8ed time stolen in the midst of a busy day.

CHART MARKET ANALUSIS

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TALE MARKET ANAL3SIS

Market

Analysis

=ear

-

=ear

0

=ear

/

=ear

1

=ear

($otential

ustomers

5rowth A5

omfort

reatures

-36 (,333 (,(33 ),3(3 ),)(( 2,/0- -3.336

elebrators -(6 (,333 (,2(3 ),)-/ 2,)3( C,21) -(.3365ourmet

anna:bes

-(6 (,333 (,2(3 ),)-/ 2,)3( C,21) -(.336

!occer

MomGs

-36 (,333 (,(33 ),3(3 ),)(( 2,/0- -3.336

T&"a' -0.(+6 03,333 00,(33 0(,/0) 0C,(03 /0,-/1 -0.(+6

TARGET MARKET SEGMENTATION STRATERG3

e have specifically targeted segments of people with an appreciation for

delicious desserts and a need for comfort and rela'ation. 5iani Ice ream is a

haven for the busy 7 successful who want to treat themselves to something

soothing and a little sinfulH It doesnGt take a lot of time, yet is so rewarding.

?hese people will value the high "uality product presented without pretension.

*ur customers will also appreciate the fun and fast service : whether celebrating

a birthday or stopping in before a concert at the MI enter.

SERICE USINESS ANAL3SIS

Although 5iani Ice ream is creating a new niche in the food service industry, we

do share similarities, and therefore compete with several kinds of "uick:service

dessert businessesD

-. estaurantsD any restaurant offering dessert.

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0. Ice ream !hopsD askin 7 obbins, , etc.

/. #onut and offee !hopsD any place coffee and pastries are available for

carry:out or dine:in consumption.

1. !upermarketD in:store bakeries as well as fro8en specialty desserts offer

some competition.

(. akeriesD free:standing traditional bakeries.

COM+ETITION AND U3ING +ATTERNS

Although 5iani Ice ream is opening up a new niche in the restaurant industry,

there is no doubt that we are competing with a variety of similar businesses. e

need to compete against the ideas that dessert is something that only follows a

special dinner and neednGt be any better than a fro8en cake. e want every day

to be a reason to celebrate. And being able to watch your gourmet dessert be

prepared by a chef is a treat that appeals to everyone.

hile price may be a factor when competing against Ice ream and offee

!hops, these same consumers who are willing to pay five dollars for a latte or a

scoop of ice cream are already conscious of a better "uality product. e believe

they will be e"ually as willing to spend a little e'tra for an e'traordinary dessert ina warm and friendly setting.

?he comfort factor also plays an important role in consumer decisions about

sweets. oth the atmosphere and staff of 5iani Ice ream e'cel at warm 7

friendly. And the menu will reflect Bcomfort foodB desserts as opposed to

intimidating desserts that resemble architectural collosi. e will use the highest

"uality products; sometimes paring the ordinary with the e'otic, but we will

always present our desserts in a unintimidating manner.

COM+ETITATIE EDGE

*ur competitive edge is our uni"ue niche in an old market. Although restaurants,

cafes, bakeries, ice cream shops, etc have an established position in the

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marketplace, none are "uite like 5iani Ice ream. e are offering the customers

a completely new e'perience and far higher "uality product. %o where else will

they find a professional chef preparing gourmet desserts right in front of them.

?he ama8ing popularity of the 4ood %etwork is proof of the publicGs new:found

interest in being a spectator in the kitchen.

MARKETING STRATERG3

5iani Ice reamG marketing strategy will be education of the consumer and

subse"uent word:of:mouth. e will become known as a uni"ue dining

e'perience as well as a superior pastry shop. ustomers will be reached

through fliers, newspaper advertisements and special holiday promotions.

Location will also play a crucial role in marketing and promotion. ?he business

will be located in high:traffic retail area in #elhi.

utabaga !weets will target progressive and generally well:educated and

affluent consumers who are interested in trying new products and e'periences

and are dissatisfied with the limited selection and lack of personal service found

in grocery store bakeries, neighborhood cafes and ice cream shops and area

restaurants.

SALES STRATERG3

-. e need to sell the company as well as the product. @ust as !tarbucks

became synonymous with great coffee drinks, 5iani ice cream will come

to be known as a gathering place with spectacular desserts.

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0. e have to sell not only an ama8ing BshowB as the desserts are created,

but also an above and beyond service team who are knowledgeable and

friendly. $eople will always feel welcome and at home at 5iani Ice

ream.

?he =early ?otal !ales chart summari8es our ambitious sales forecast.

SALES ORCAST

*ur !ales 4orecast shows modest estimates for the first year of operations

beginning in May of -+(). After establishing 5iani Ice ream as GtheG place

for sweets and celebrations, we project aggressive sales increases for the

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following years. In the second year of operation we estimate sales increase

of /36 and of (36 in the third year for desserts, $*$ and carry:out. e are

planning a -36 increase in eekly Lesson fees each of the two following

years while keeping costs constant.

*ur cost of sales is based on an average food cost of 036 for dine in

desserts and -(6 for point of purchase items, carry:out and weekly lessons.

e project a consistent food cost percentage of these amounts for the

following two years. >eeping food costs low while sales increase is vital to

the profitability of utabaga !weets.

Ta6'$ Sa'$s &r$as"

Sales Forecast

=ear - =ear 0 =ear /!ales#essert !ales -11,333 0-),333 0C3,C33$*$ !ales 0,)(3 /,11( (,-)2arry *ut (,-33 ),013 +,/)3

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eekly Lessons -1,133 -(,C13 -2,101?otal !ales -)),-(3 01-,(0( /-0,2(-

#irect ost of !ales =ear - =ear 0 =ear /#essert !ales 0C,C33 1/,033 (),-)3

$*$ !ales /+C +/) 22(arry *ut 2)( +/) -,131eekly Lessons 0,-)3 0,-)3 0,-)3S96"&"a' D%r$" C&s" & Sa'$s /0,-0/ 12,0/0 )3,1++

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C#ar" Sa'$s M&!"#'-

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C#ar" Sa'$s 6- 3$ar

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MILESTONE

5iani Ice ream plans to be profitable within the first year of operation. *ur goal

is to reinvest in the company and e'pand to three stores by the third year. 4rom

that point we hope to establish partnerships with each storeGs chef; similar to

*utbackGs proprietor program. ?hey will each invest in their store and be directly

rewarded for its profitability.

MANAGEMENT SUMMAR3

5iani Ice ream will be slow to hire people in the first few years of operation, but

very loyal to those who are hired. Initially all employees will be part:time as the

majority of the work will be done by the chef:proprietor. As the company grows,

new employees will be trained and supervised by original employees who have

been promoted to a leadership position. It is our belief that employees who are

dedicated to the success of 5iani Ice ream should be rewarded. ?hey will be

leaders in our future store developments.

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+ERSONAL +LAN

5iani Ice ream intends to promote from within and reward the best employees

with leadership roles. *ur opening employment goal is 1 with a goal to increase

to 2 by the end of the first year, -3 the second year and -0 the third year. e

reali8e that this is very aggressive staffing, but intend to hire culinary

professionals who are used to the demands of the restaurant business. y this

hiring philosophy, we will be able to operate with fewer, but more productive

employees and reward them accordingly. 4rom that point we intend to increase

the responsibilities of each employee as opposed to hiring more people.

?hereby rewarding those who have worked hard to establish utabaga !weets

as a superior dessert shop. ?hese people will then be vital in our e'pansion as

we open new stores.

Table: Personnel

Personnel Plan

=ear - =ear 0 =ear /hef$roprietor 0C,C33 /-,)C3 /1,C1C

aker /,+03 1,/-0 ),203


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It is key to our financial success to grow 5iani Ice ream not just as a dessert

bar, but as a company. e are looking for an investment of /33,333 seed

money with the hopes of eventually selling an established chain of dessert bars

or establishing our company as a gourmet franchise. ?his means we must

always be reinvesting in the future of 5iani Ice ream.

IM+ORTANT ASSUM+TIONS

?he financial plan depends on important assumptions, most of which are

shown in the following table. ?he key underlying assumptions areD

e assume a slow:growth economy, without major recession.

e assume of course that there are no unforeseen changes in technology

to make products immediately obsolete.

e assume access to e"uity capital and financing sufficient to maintain

our financial plan as shown in the tables.

Ta6'$ G$!$ra' Ass9:"%&!s

General Assumptions

=ear - =ear 0 =ear /$lan Month - 0 /urrent Interest ate -3.336 -3.336 -3.336Long:term Interest ate -3.336 -3.336 -3.336?a' ate /3.336 /3.336 /3.336O"#$r 3 3 3

REAK EEN ANAL3SIS

4or our break:even analysis, we assume running costs including our full payroll,

rent, and utilities, and an estimation of other running costs. $ayroll alone, at our

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present run rate, is only about 1,333. Margins are harder to assume that far in

the future.

C#ar" r$a=8$,$! A!a'-s%s

Ta6'$ r$a=8$,$! A!a'-s%s

Break-even Analysis

Monthly evenue reak:even -/,0(-

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AssumptionsDAverage $ercent Jariable ost -+6Es"%a"$< M&!"#'- %>$< C&s" -3,)C+

6%


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RESEARCHMETHODOLOG3

+ROJECTED +ROIT AND LOSS

An important assumption when calculating our $7L is the increase in sales from

year to year. e are basing our assumptions on the financial success of 4inale

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#eserters in #elhi. ?hey reported a (36 increase in sales the second year of

business followed by a /36 increase the ne't year. e feel 5iani Ice ream

can match.

It is also vital that we hold our food cost at 036 and -(6 respectively for dine:in

desserts and $*$, carry:out and weekly lessons. ?hat will assure our gross

margin remains high.

Ta6'$ +r&%" a!< L&ss

Pro Forma Profit and Loss

=ear - =ear 0 =ear /

!ales -)),-(3 01-,(0( /-0,2(-#irect ost of !ales /0,-0/ 12,0/0 )3,1++*ther $roduction &'penses 3 3 3?otal ost of !ales /0,-0/ 12,0/0 )3,1++

5ross Margin -/1,30C -+1,0+/ 0(0,0(05ross Margin 6 C3.)26 C3.116 C3.))6

&'penses$ayroll (3,3)/ (1,3-+ )3,/C2!ales and Marketing and

*ther &'penses

0,/33 0,(33 0,(33

#epreciation 3 3 3Leased &"uipment 3 3 39tilities ),333 ),333 ),333Insurance 0,133 0,133 0,133ent )3,333 )3,333 )3,333$ayroll ?a'es 2,(3+ C,-3/ +,3(C*ther 3 3 3

?otal *perating &'penses -0C,020 -//,300 -13,/1(

$rofit efore Interest and

?a'es

(,2(( )-,02- ---,+32

&I?#A (,2(( )-,02- ---,+32Interest &'pense 3 3 3?a'es Incurred -,202 -C,/C- //,(20

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%et $rofit 1,30+ 10,C+3 2C,//(N$" +r&%"?Sa'$s 0.106 -2.2)6 0(.3(6

C#ar" +r&%" M&!"#'-

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C#ar" +r&%" 3$ar'-

C#ar" Gr&ss Mar%! M&!"#'-

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C#ar" Gr&ss Mar%! 3$ar'-

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+ROJECTED CASH LOW

eing a "uick:service oriented business, our cash flow depends on sales

assumptions. It is critical to keep our food cost low. e also need to be careful

to balance slow Enon:holidayF months with busy months with big holidays such as

hristmas, JalentineGs #ay and MotherGs #ay.

Ta6'$ Cas# '&@

Pro Forma Cash Flo

=ear - =ear 0 =ear /ash eceived

ash from *perationsash !ales -)),-(3 01-,(0( /-0,2(-!ubtotal ash from *perations -)),-(3 01-,(0( /-0,2(-

Additional ash eceived!ales ?a', JA?,

eceived

3 3 3

%ew urrent orrowing 3 3 3%ew *ther Liabilities Einterest:

freeF

3 3 3

%ew Long:term Liabilities 3 3 3!ales of *ther urrent Assets 3 3 3!ales of Long:term Assets 3 3 3%ew Investment eceived 3 3 3!ubtotal ash eceived -)),-(3 01-,(0( /-0,2(-

&'penditures =ear - =ear 0 =ear /

&'penditures from *perationsash !pending (3,3)/ (1,3-+ )3,/C2ill $ayments -31,--C -1),+0- -20,(-(!ubtotal !pent on *perations -(1,-C- 033,+13 0/0,+30

Additional ash !pent!ales ?a', JA?,

*ut

3 3 3

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$rincipal epayment of urrent

orrowing

3 3 3

*ther Liabilities $rincipal

epayment

3 3 3

Long:term Liabilities $rincipalepayment

3 3 3

$urchase *ther urrent Assets 3 3 3$urchase Long:term Assets 3 3 3#ividends 3 3 3!ubtotal ash !pent -(1,-C- 033,+13 0/0,+30

%et ash 4low --,+)+ 13,(C( 2+,C1+Cas# a'a!$ /3,+)+ 2-,((1 -(-,13/

C#ar" Cas#

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+ROJECTED ALANCE SHEET

?he balance sheet is "uite solid. e do not project any real trouble meeting

our debt obligations : as long as we can achieve our specific objectives. ereali8e weGve projected aggressively, but are confident the location weGve

chosen for 5iani Ice ream,, as well as the dessert bar concept itself , will be

very successful.

At this point we havenGt included any assets or depreciation in our

calculations. hether we purchase new or used kitchen e"uipment will

determine those numbers at a later date.

Ta6'$ a'a!$ S#$$"

Pro Forma Balance Sheet

=ear - =ear 0 =ear /Assets

urrent Assets

ash /3,+)+ 2-,((1 -(-,13/Inventory /,C/1 ),1)2 2,0-)*ther urrent Assets 3 3 3?otal urrent Assets /1,C30 2C,30- -(C,)-+

Long:term AssetsLong:term Assets 3 3 3

Accumulated #epreciation 3 3 3?otal Long:term Assets 3 3 3?otal Assets /1,C30 2C,30- -(C,)-+

Liabilities and apital =ear - =ear 0 =ear /

urrent LiabilitiesAccounts $ayable --,221 -0,-3/ -1,/)(urrent orrowing 3 3 3*ther urrent Liabilities 3 3 3!ubtotal urrent Liabilities --,221 -0,-3/ -1,/)(

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Long:term Liabilities 3 3 3?otal Liabilities --,221 -0,-3/ -1,/)(

$aid:in apital /33,333 /33,333 /33,333etained &arnings E0C-,333F E02),+2-F E0/1,3C0F

&arnings 1,30+ 10,C+3 2C,//(?otal apital 0/,30+ )(,+-C -11,0(/?otal Liabilities and apital /1,C30 2C,30- -(C,)-+

N$" W&r"# 0/,30+ )(,+-C -11,0(/

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USINESS RATIOS

Ta6'$ Ra"%&s

!atio Analysis

=ear - =ear 0 =ear / Industry

$rofile!ales 5rowth n.a. 1(./26 0+.1+6 1.()6

$ercent of ?otal AssetsInventory --.306 C.0+6 1.((6 -/.3C6*ther urrent Assets 3.336 3.336 3.336 //./(6

?otal urrent Assets -33.336 -33.336 -33.336 (1.026Long:term Assets 3.336 3.336 3.336 1(.2/6?otal Assets -33.336 -33.336 -33.336 -33.336

urrent Liabilities //.C/6 -(.(-6 +.3)6 01.2/6Long:term Liabilities 3.336 3.336 3.336 02.0/6?otal Liabilities //.C/6 -(.(-6 +.3)6 (-.+)6%et orth )).-26 C1.1+6 +3.+16 1C.316

$ercent of !ales!ales -33.336 -33.336 -33.336 -33.336

5ross Margin C3.)26 C3.116 C3.))6 01.0)6!elling, 5eneral 7

Administrative &'penses

2C.016 )0.)+6 ((.)-6 -0.-06

Advertising &'penses -./C6 -.316 3.C36 3.+C6$rofit efore Interest and

?a'es

/.1)6 0(./26 /(.2C6 -.+06

Main atiosurrent 0.+) ).1( --.31 -./2Kuick 0.)/ (.+- -3.(1 3.21

?otal #ebt to ?otal

Assets

//.C/6 -(.(-6 +.3)6 (+.0)6

$re:ta' eturn on %et

orth

01.++6 +0.+(6 22.(C6 1.+/6

$re:ta' eturn on Assets -).(16 2C.(/6 23.((6 -0.-36

Additional atios =ear - =ear 0 =ear /

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%et $rofit Margin 0.106 -2.2)6 0(.3(6 n.aeturn on &"uity -2.1+6 )(.326 (1./36 n.a

Activity atiosInventory ?urnover -3.21 +.-2 C.C1 n.a

Accounts $ayable?urnover

+.C1 -0.-2 -0.-2 n.a

$ayment #ays 02 /3 0C n.a?otal Asset ?urnover 1.22 /.-3 -.+2 n.a

#ebt atios#ebt to %et orth 3.(- 3.-C 3.-3 n.aurrent Liab. to Liab. -.33 -.33 -.33 n.a

Li"uidity atios%et orking apital 0/,30+ )(,+-C -11,0(/ n.a

Interest overage 3.33 3.33 3.33 n.a

Additional atiosAssets to !ales 3.0- 3./0 3.(- n.aurrent #ebt?otal

Assets

/16 -)6 +6 n.a

Acid ?est 0.)/ (.+- -3.(1 n.a!ales%et orth 2.0- /.)) 0.-2 n.aD%,%


42/53

LIMITATIONS

?he data collection was little bit tough because latest data is not available

on the internet.

4inding the data of Insurance sector is very difficult.

$roblem occurred due to lack of time and facility of internet


43/53

A++ENDICES


44/53

Ta6'$ Sa'$s &r$as"Sales

Forecast

Month

-

Month

0

Month

/

Month

1

Month

(

Month

)

Month

2!ales#essert

!ales

36 -0,333 -0,333 -0,333 -0,333 -0,333 -0,333 -),333

$*$

!ales

36 033 033 033 -33 -33 -33 /33

arry

*ut

36 /33 /33 /33 /33 /33 (33 -,333

eekly

Lessons

36 -,C33 -,C33 -,C33 +33 +33 +33 -,C33

?otal

!ales

-1,/33 -1,/33 -1,/33 -/,/33 -/,/33 -/,(33 -+,-33

#irect

ost of

!ales

Month

-

Month

0

Month

/

Month

1

Month

(

Month

)

Month

2

#essert

!ales

0,133 0,133 0,133 0,133 0,133 0,133 /,033

$*$

!ales

/3 /3 /3 -( -( -( 1(

arry

*ut

1( 1( 1( 1( 1( 2( -(3

eekly

Lessons

023 023 023 -/( -/( -/( 023

S96"&"a

' D%r$"

C&s" &

0,21( 0,21( 0,21( 0,(+( 0,(+( 0,)0( /,))(

Ta6'$ +$rs&!!$'

Personnel Plan

Month Month Month Month Month Month Month


45/53

- 0 / 1 ( ) 2hef$roprietor 36 0,133 0,133 0,133 0,133 0,133 0,133 0,133aker 36 3 3 3 3 3 ()3 ()3


46/53

Ta6'$ G$!$ra' Ass9:"%&!s

General

Assumption

s

Month

-

Month

0

Month

/

Month

1

Month

(

Month

)

Month

2

M

C$lan Month - 0 / 1 ( ) 2 Current

Interest

ate

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3

6

Long:term

Interest

ate

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3.33

6

-3

6

?a' ate /3.33

6

/3.33

6

/3.33

6

/3.33

6

/3.33

6

/3.33

6

/3.33

6

/3

6O"#$r 3 3 3 3 3 3 3 3


47/53

Ta6'$ +r&%" a!< L&ss

Pro FormaProfit and

Loss

Month

-

Month

0

Month

/

Month

1

Month

(

Month

)

Mo

2!ales -1,/33 -1,/33 -1,/33 -/,/33 -/,/33 -/,(33 -+,-#irect ost

of !ales

0,21( 0,21( 0,21( 0,(+( 0,(+( 0,)0( /,))

*ther

$roduction

&'penses

3 3 3 3 3 3 3

?otal ost

of !ales

0,21( 0,21( 0,21( 0,(+( 0,(+( 0,)0( /,))

5ross

Margin

--,((( --,((( --,((( -3,23( -3,23( -3,C2( -(,1

5ross

Margin 6

C3.C36 C3.C36 C3.C36 C3.1+6 C3.1+6 C3.()6 C3.C-

&'penses$ayroll /,+)) /,1C/ /,1C/ /,1C/ /,+)) 1,(0) 1,(0!ales and

Marketing

and *ther

&'penses

-,333 3 3 3 3 /33 (33

#epreciation 3 3 3 3 3 3 3 Leased

&"uipment

3 3 3 3 3 3 3

9tilities (33 (33 (33 (33 (33 (33 (33Insurance 033 033 033 033 033 033 033ent (,333 (,333 (,333 (,333 (,333 (,333 (,33$ayroll

?a'es

-(6 (+( (00 (00 (00 (+( )2+ )2+


48/53

*ther 3 3 3 3 3 3 3

?otal

*perating

&'penses

--,0)- +,23( +,23( +,23( -3,0)- --,03( --,1

$rofit efore

Interest and

?a'es

0+1 -,C(3 -,C(3 -,333 111 E//3F 1,3/

&I?#A 0+1 -,C(3 -,C(3 -,333 111 E//3F 1,3/

Interest

&'pense

3 3 3 3 3 3 3

?a'esIncurred

CC ((( ((( /33 -// E++F -,03

%et $rofit 03) -,0+( -,0+( 233 /-- E0/-F 0,C0

N$"

+r&%"?Sa'$s

-.116 +.3(6 +.3(6 (.0)6 0./16 :-.2-6 -1.22


49/53

Ta6'$ Cas# '&@

Pro Forma

Cash Flo

Month

-

Month

0

Month

/

Month

1

Month

(

Month

)

M

2ash

eceived

ash from

*perations

ash !ales -1,/33 -1,/33 -1,/33 -/,/33 -/,/33 -/,(33 -!ubtotal

ash from

*perations

-1,/33 -1,/33 -1,/33 -/,/33 -/,/33 -/,(33 -

Additional

ash

eceived!ales ?a',

JA?,

eceived

3.336 3 3 3 3 3 3 3

%ew urrent

orrowing

3 3 3 3 3 3 3

%ew *ther

Liabilities

Einterest:

freeF

3 3 3 3 3 3 3

%ew Long:

term

Liabilities

3 3 3 3 3 3 3

!ales of

*ther

3 3 3 3 3 3 3


50/53

urrent

Assets!ales of

Long:term

Assets

3 3 3 3 3 3 3

%ew

Investment

eceived

3 3 3 3 3 3 3

!ubtotal

ash

eceived

-1,/33 -1,/33 -1,/33 -/,/33 -/,/33 -/,(33 -

&'penditure

s

Month

-

Month

0

Month

/

Month

1

Month

(

Month

)

M

2

&'penditure

s from

*perationsash

!pending

/,+)) /,1C/ /,1C/ /,1C/ /,+)) 1,(0) 1

ill

$ayments

1/C -/,302 +,(00 +,(3/ C,+(( +,3/3 +

!ubtotal

!pent on

*perations

1,131 -),(-3 -/,33( -0,+C) -0,+0- -/,(() -

Additional

ash !pent!ales ?a',

JA?,

3 3 3 3 3 3 3

$rincipal

epayment

of urrent

orrowing

3 3 3 3 3 3 3


51/53

*ther

Liabilities

$rincipal

epayment

3 3 3 3 3 3 3

Long:term

Liabilities

$rincipal

epayment

3 3 3 3 3 3 3

$urchase

*ther

urrent

Assets

3 3 3 3 3 3 3

$urchase

Long:term

Assets

3 3 3 3 3 3 3

#ividends 3 3 3 3 3 3 3!ubtotal

ash !pent

1,131 -),(-3 -/,33( -0,+C) -0,+0- -/,(() -

%et ash

4low

+,C+) E0,0-3

F

-,0+( /-1 /2+ E()F (

Cas#

a'a!$

0C,C+) 0),)C) 02,+C- 0C,0+1 0C,)21 0C,)-2 /

Ta6'$ a'a!$ S#$$"

Pro Forma

Balance

Sheet

Month - Month 0 Month / Month 1 MonthAssets !tarting

alances

urrent


52/53

Assetsash -+,333 0C,C+) 0),)C) 02,+C- 0C,0+1 0C,)21Inventory 3 /,303 /,303 /,303 0,C(( 0,C(( *ther

urrent

Assets

3 3 3 3 3 3

?otal

urrent

Assets

-+,333 /-,+-( 0+,23( /-,333 /-,-1+ /-,(0C

Long:term

AssetsLong:term

Assets

3 3 3 3 3 3

Accumulated

#epreciation

3 3 3 3 3 3

?otal Long:

term Assets

3 3 3 3 3 3

?otal Assets -+,333 /-,+-( 0+,23( /-,333 /-,-1+ /-,(0C

Liabilities

and apital

Month - Month 0 Month / Month 1 Month

urrent

LiabilitiesAccounts

$ayable

3 -0,23+ +,03( +,03( C,)(1 C,200

urrent

orrowing

3 3 3 3 3 3

*ther

urrent

Liabilities

3 3 3 3 3 3

!ubtotal

urrent

Liabilities

3 -0,23+ +,03( +,03( C,)(1 C,200

Long:term

Liabilities

3 3 3 3 3 3


53/53

?otal

Liabilities

3 -0,23+ +,03( +,03( C,)(1 C,200

$aid:in

apital

/33,333 /33,333 /33,333 /33,333 /33,333 /33,33

etained

&arnings

E0C-,333

F

E0C-,333

F

E0C-,333

F

E0C-,333

F

E0C-,333

F

E0C-,3

F&arnings 3 03) -,(3- 0,2+( /,1+( /,C3) ?otal apital -+,333 -+,03) 03,(3- 0-,2+( 00,1+( 00,C3)?otal

Liabilities

and apital

-+,333 /-,+-( 0+,23( /-,333 /-,-1+ /-,(0C

N$" W&r"# -+,333 -+,03) 03,(3- 0-,2+( 00,1+( 00,C3)

Documents

MARKETING STRATEGIES AT GIANIS ICE CREAM