FAKULTI SAINS PENTADBIRAN DAN PENGAJIAN POLISI (FSPPP)

DIPLOMA OF PUBLIC ADMINISTRATION (AM110)

FUNDAMENTAL OF ENTREPRENEURSHIP (ENT300)

BUSINESS PLAN OF POPIS BITES

PREPARED BY :

NAME STUDENT ID

ZAHRA SOPHIA BINTI MEHDI MOLARAHMATI 2021819548

NUR AIN SHAZWANNA BINTI SHAHROLLBURKIAH 2021625566

ERNA SYAZLIANA BINTI ABANG ISHAK 2021612888

CLEONYLLAND LANJING ANAK JIT 2021464084

MOHAMMAD AKMAL BIN MOHAMMAD WAILI 2021460064

GROUP: AM110 5B / GROUP 4

PREPARED FOR :
MADAM ZALINA BINTI IBRAHIM
SUBMISSION DATE :
21st JANUARY 2024

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TABLE OF CONTENT

CONTENT PAGE

1.0 Introduction 3

2.0 Purpose of Preparing A Business Plan 4

3.0 Company Background 5

4.0 Background of Owner 6 -10

5.0 Background of Proposed Project

6.0 Administration Plan

7.0 Marketing Plan

8.0 Operational Plan

EXECUTIVE SUMMARY

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As a part of our assignment project, we were given the assignment of managing a business. So, we
made the decision to start selling a dessert which is called popis, which cost RM200 to launch our
small business. Popis is a popiah that contains bananas in it and is coated with chocolate and has
various flavours which are Oreo, Peanut, Milo, and Nestum. We believe that by selling popis as our
business can keep our small business that will flourish in the time ahead. As for our objectives for our
small business are to earn profit and by selling popis we believe it will expand our business where
there is no one yet selling popis in Samarahan. Therefore, there will be a lot of demand that wants to
taste this dessert. Other than that, the reason why we chose this business is to create a bigger network
among them and get to know new people. This way, all of us can improvise our small business
according to our customer's demands and can help to attract other customers. This task helps to
improve our confidence by talking to many customers and overcoming our social issues. Then, we
were also able to broaden our knowledge of marketing strategies and how to manage business
properly. This shows that we decided to proceed with our small business because this task brought us
many advantages for our bright future.

1.0 Introduction

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 i. Name of the business : popis bites

ii. Nature of business : dessert café business

iii. Industry profile : food industry

iv. Business location : Block 1, Lot 2631, No. 9-10, Jln Datuk Mohammad Musa, Desa Ilmu

Phase 1 Stage 2, 94300 Kota Samarahan, Sarawak

v. Date of commencement : 24/12/2024

vi. Factor in selecting the proposed business:

a) Introduce new type of food that can make Malaysia being well-known

b) To gain profit

vii. Future prospects of the business

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2.0 Purpose of Preparing A Business Plan

i. So that the supplier can understand the working process by popis bites. This can help

the supplier to supply appropriate items.

ii. As a guideline for new workers. Sometimes, new workers can make a mistakes

while working due to misunderstanding of the working processes. That is why

business plan is important, so that new workers can refer to it to know about popis

bites. Thus, the mistakes will reduce.

iii. So that the bank will know if the business should given a loan. If the bank know that

the business have a big profits and able to pay the loan, the bank will help them ang

them a loan.

iv. To ensure the raw material is enough to make a popis

v. To manage the profit received

vi. To know how much revenues received and expenditure spent

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3.0 Company Background

Name of business : popis bites

Address : Block 1, Lot 2631, No. 9-10, Jln Datuk Mohammad Musa, Desa Ilmu Phase 1

Stage 2, 94300 Kota Samarahan, Sarawak

Telephone number : 082-030122

Form of business :Sole Proprietorships

Main activities : Production of Popis Bites

Date and number registration :

Date of commencement : 24th September 2024

Initial capital : RM 134,771 ( Cash- RM 52,771) (Loan- RM 82,000 )

Name of bank : Maybank

Bank account number : 111209862020

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4.0 Background of owner

4.1 General Manager

Name of the owner : Zahra Sophia Binti Mehdi Molarahmati

Identity card number : 031219-13-0232
Address : 93, Lorong Diplomatik 1, Jalan Stadium Petra Jaya
Kuching Sarawak
Telephone number 0198150871
Date of Birth : 19 December 2003
Age : 20 years
Maritial status : Single
Academic Qualifications : Diploma in Public Administration
Skills : Team building, Visionary Leadership, Strategic Thinking
Present Occupation : General Manager

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4.2 Administration Manager

Name of the owner : Cleonylland Lanjing Anak Jit

Identity card number : 030425-13-0204
Address : No. 8, Fasa 4, Taman Desa Damai, 95400,
Saratok, Sarawak.
Telephone number : 019-7489203
Date of Birth : 25 April 2003
Age : 20 years
Maritial status : Single
Academic Qualifications : Diploma in Public Administration
Skills : Excellent Communication Skills, Organizational
Skills, Supervising Skills

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4.3 Marketing Manager

Name of the owner : Erna Syazliana Binti Abang Ishak

Identity card number : 031017-13-0314
Address : Lot 4049, Lorong Cahaya Mata 11C Bandar
Baru Samariang, 93050 Kuching Sarawak.
Telephone number : 012-8925817
Date of Birth : 17 October 2003
Age : 20 years
Maritial status : Single
Academic Qualifications : Diploma in Public Administration
Skills : Communication skills, Commercial
Awareness, Creativity

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4.4 Operational Manager

Name of the owner : Mohammad Akmal Bin Mohammad Waili

Identity card number : 030516-13-0963

Address : Taman Sourabaya Indah, Lorong 4H, Jalan Petra Jaya,
93050 Kuching, Sarawak
Telephone number 0123193518
Date of Birth : 16 May 2003
Age : 20 years
Maritial status : Single
Academic Qualifications : Diploma in Public Administration
Skills : Computer and Software skills, Time
Management, Delegation

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4.5 Financial Manager

Name of the owner : Nur Ain Shazwanna Binti Shahrollburkiah

Identity card number : 030703-13-0512

Address : Lot 193, No 211A, Lorong 2, Kampung Samariang Batu,
Kuching Sarawak
Telephone number : 014-3590307
Date of Birth : 3 July 2003
Age : 20 years
Maritial status : Single
Academic Qualifications : Diploma in Public Administration
Skills : Communication skills, Computer and Software skills,
Basic in Accounting

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 5.0 Background of Proposed Project

i. Product

In this project, we have planned to sell popis(popia pisang) or also known as Banana
Spring Roll. Since we was a beginner in business, we cannot start a new business, which
needs a significant amount of capital to run a new business and to keep running it. As a
result, we have planned and chosen to become an agent to help the supplier to expend
their business. This homemade popis consist of banana and spring roll pastry with various
toppings such as oreo, nestum, peanut and milo. This product consists of ripe and sliced
bananas, individually packaged, and paired with small, single-serving secured containers
of various delicious assorted toppings, such as oreo, nestum, peanut and milo.

ii. Strategic location

The location is Block 1, Lot 2631, No. 9-10, Jln Datuk Mohammad Musa, Desa Ilmu
Phase 1 Stage 2, 94300 Kota Samarahan, Sarawak. This location is quite strategic because
there is so many people at those location. This is because there is so many convenience
stores at the location, after the people buy something at convenience store, they might go
at our store and buy our popis. Besides that, there is mall in front of our store named
summer mall. Plus, our business is near with UITM and UNIMAS. The students can go to
our store to buy our popis. As you know, this food is suitable for the students to enjoy
after class or examination.

iii. Payment method

Online method

The buyers can pay the popis through online. We will give him a code to scanned and he
can take the popis after the payment made successfully.

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 Face-to-face payment

To the customer that did not have a phone to pay through online, do not worry because
we accept cash too. This method is the most used by the customers.

iv. Equipment / tools

There were many equipment that bought or rented to make the business works smoothly.
The equipment is used to make a popis such as pan, knife, gas and more that related.
Some of the equipment were bought by our own money and the others were rented from
someone.

v. Office equipment

Office equipment is quite important to make the business run smoothly. For example, a
casher, it is important because we keep the money or income inside the casher so that it
is easy to manage, collect, count the money and it will reduce the risks of missing money
because we know the money is kept inside the casher. Besides that, office equipment such
as table, chair, aircond and more are also important. Some of the equipment are rented
from the bank. Thus, we must have enough money to pay the rent.

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6.1 Organization Mission, Vision, and Objectives

6.1.1 Vision

Popis bites vision is to grow our business with the same honesty and integrity we use to craft
our products with sustainability and great taste for all.

6.1.2 Mission

Popis Bites’s mission is to serve our products by using ingredients with top quality customer
service that will inspire smiles through delicious desserts.

6.1.3 Objectives

Our first objective is to diversity our main menu by introducing new products minimum of 1
new product or series in 3 months, thus improve our current product offerings so that we can
remain interesting and updated in the eyes of our customers.

Besides that, we want to build our brand through marketing and advertising. We want to have
an active presence in social media especially Instagram and TikTok, creating interesting
seasonal offers, participate, and collaborate with food delivery services and reach out to local
influencers and foodies.

Next, we want to maximize productivity by hiring employees and focus on proper training.
We want to have a quality workforce to run daily business operations such as production of
our main menu which are popis, other foods and beverages to serve customers.

Fourth, we want to achieve a monthly goal revenue of RM 54,389.80 . By this, it would

encourage us to strive for financial growth to achieve our long-term financial objectives.

Lastly, we aim to have excellent front of house service by greeting our customers within 30
seconds of entry and have their order received within 10-15 minutes. On social media, we
aim to response to customer enquiries within an hour during business hours.

We want to achieve an increased- on sales by 5% in year 2 and increase our market share in
this industry from 15% to 20%.

Next, we have a goal to open another franchise in Kuching once the brand has been
successfully established in East Malaysia, so that we can increase exposure of our brand to
the whole of Sarawak.

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6.2 Organization Chart

6.3 Administration Manpower Planning

Position Number of Personnel

1
General Manager
1
Administration
Manager
1
Marketing Manager
1
Financial Manager
Total 5

At Popis Bites, there are a total of 5 personnel under administration that consists of General manager,
Administration Manager, Marketing Manager, Operating Manager and Financial Manager.

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 Table 1 Position and number of administrative person

6.4 Schedule of tasks and responsibilities

Position Task and Responsibilities

General manager - Oversees the daily business operation
- Set company policies and processes
- Supervises hiring and training of staff
- Create strategies and objectives for the growth of the company
- Evaluates operations and financial performance
- Ensure productivity and professionalism of employees
- Supervises on budget and expenses
- Provides solutions to problems of decline in profit, conflicts between employees

Administration - Recruit, select and train employees

Manager - Ensure the safety and security of facilities
- Monitor and keep track of office and Café supplies needs
- Develop policies and procedures for department function and training of employees
- Initiates goals and projects for the company
- Manage facility maintenance and repair such as machinery, equipment and mechanical
systems
Marketing - Monitors current product offerings and initiate ideas for new product
Manager - Research on current market trends, customer demographics and products of competitors
to develop marketing strategies
- Supervises on promotional material, social media content and advertisements
- Work with general manager to develop budget for marketing plans for product and
services
- Keep track on marketing and sales data to be recorded in reports
- Connects with media buyers and advertising companies to assist on marketing projects
Operation - Provide guidance and advice to employees
Manager - Organize and check stock control and inventory records
- Acquire the material, and services needed for production
- Ensure business abides to health and safety regulations and up to date on trends and
technology
- Responsible for day-to-day operation production and planning
- Monitor performance and customer service of employees
- Work with management team to ensure functions within firm are properly executed
Financial Manager - Prepare and records financial statements, reports of business activity and sales forecast
- Advice management team on financial decisions –
- Analyse financial reports and performance and look for methods to cut down cost
- Observe all financial details to make sure it meets the legal requirements.
- Ensure timely yet accurate processing and recording of payroll transactions such as
salaries, taxes, and benefits
- Ensure compliance towards payroll, wages laws and practices based on federal, state, or
local
Table 1 Schedule of Administration Task & Responsibilities

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6.5 Schedule of remuneration

There is a total of 5 employees under Administration Remuneration. Total of remuneration is RM.

Position No Monthly Salary EPF SOCSO Total

(RM) Employer Contribution Employer (RM)
(12%) Contribution
(1.75%)

General Manager 1 2,500 300 43.75 2,843.75

Administration 1 2,500 300 43.75 2,843.75
Manager
Marketing Manager 1 2,500 300 43.75 2,843.75
Operation Manager 1 2,500 300 43.75 2,843.75
Financial Manager 1 2,500 300 43.75 2,843.75

TOTAL 6 15,000 1,800 262.50 17,062.50

Table 3 Schedule of Administration Remuneration

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6.6 Other Compensation and Benefits

I. Salary, EPF, and SOCSO

 Salary:

Salary is the fixed payment the employers give the employees for
their work. It is usually paid monthly and includes basic pay, Employee
Provided Fund (EPF), Social Security Organization (SOCSO), allowances,
and bonuses. For our business, the salary will be paid at the end of the month.

 EPF:

Employee Provided Fund (EPF) is a retirement benefit to employees.

Employees can withdraw their EPF savings when they reach the age of 55, or
in certain other circumstances such as disability, reaching a specific age, or
leaving the country.

 SOCSO:

SOCSO, also known as PERKESO, is a social security organization

that offers protection and benefits to employees in case of work-related
injuries, disabilities, or death. Employers contribute to SOCSO to ensure
coverage for workplace accidents and unforeseen circumstances. EPF and
SOCSO will be paid following the guidelines provided by the government
available at https://www.kwsp.gov.my/documents/20126/927226/BI-
Jadual+Ketiga+.pdf and https://www.perkeso.gov.my/en/rate-of-
contribution.html.

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 Ii. Maternity Leave, Paternity Leave

 Maternity leave:
Our female employee who is expecting a baby will be granted
maternity leave for 60 days to take care of herself and her newborn child.

 Paternity leave:
Meanwhile, for the male employee, whose wife has recently given
birth, will be given a paternity leave of three days to support his wife and take
care of their newborn baby.

Iii. Bonus

Bonus will be paid to the employees if they perform well and if the company
generates significant profits during that specific year.

Iv. Annual Leave

Every employee will be granted a total of 20 days of annual leave each year.

V. Working Days

Our shop operates six days per week.

 Off day: Sunday
 Working day: Monday – Saturday

Vi. Others

Employees will be eligible for medical leave only if they provide a medical certificate
from a registered healthcare professional as proof. During their absence, all
employees will continue to receive their regular pay.

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6.7 List of Office Furniture and Fittings

Item Quantity Price/per unit (RM) Total Cost (RM)

Storage cabinets 2 300 600

Meeting table and chair 1 1200 1,200

set

File cabinet 1 200 200

Air conditioner 2 700 1,400

TOTAL 3,400
Table 4: list of Office Furniture and Fittings

6.8 List of Office Equipment

Item Quantit Price/ per unit Total cost

y (RM) (RM)
Laptop 3 2000 6,000

Multifunctional printer 1 300 300

Wi-Fi Router 1 150 150

Telephone 1 1200 1200

Calculator 1 50 50

Fax machine 1 300 300

Drinking water 1 200 200

dispenser

TOTAL 8,200
Table 5: List of Office Equipment

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6.9 List of office supplies

Items Quantity Price/ per unit (RM) Total cost (RM)

A4 Paper 5 50 100

Writing 30 2 60
Material

Staplers 2 5 10

Files 5 7 35

Tape 2 2 4

TOTAL 200
Table 6: List of Office Supplies

6.10 Utilities

Utility bill Monthly bill Total cost (RM)

Electricity 1,500 1,500

Water 300 300

Telephone + Wi-Fi 350 350

TOTAL 2,150
Table 7: List of utilities

6.11 Office Rental

Office Monthly rent (RM) Total Cost (RM)

rental
RM 1,300 RM 1,300
TOTAL RM 1,300
Table 8: list of rental

6.12 Vehicles

Item Quantity Price/per unit Total cost (RM)

(RM)
PERODUA BEZZA 1.3 X 1 RM43,980 RM 43,980
AT
TOTAL RM 43,980
Table 9: List of Vehicles

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6.13 Office Layout

TOILET PANTRY
PANTRY

OFFICE SPACE

RACK

EXIT

EXIT

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7.0 Marketing Plan

Popis Bites is new to the sector and will battle with other competitors that have
already established themselves in this sector. This marketing plan is to ensuring that our popis
will be known in the public as we can provide the best product to our customers. Our major
aims are to deliver high-quality product and to ensure customer happy when they visit our
retail store. As this is the objectives of our marketing to supports the mission and vision.

Marketing Objectives:

i. To get the profits and increase the sales by next 6 months.

ii. Create most convenient retail store for the comfortable of the customer so they enjoy
their time at the store
iii. To reach the target market and increase our value of business
iv. To expand our business to another level of business

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7.1 Product Description

i. The product

Popis bites is the company that sells a popular snack because it is suitable for anytime such as
during tea time, during work and also during a meeting. This homemade popis consist of
banana and spring roll pastry with various toppings such as oreo, nestum, peanut and milo.
Popis Banana is a unique and innovative snack product that offers a healthy and convenient
way to enjoy the delicious combination of fresh bananas and a variety of flavorful toppings.
This product consists of spring rolls, sliced bananas, individually packaged, and paired with
small, single-serving containers of assorted toppings, such as oreo, nestum, peanut and milo.
Popis Banana provides a satisfying and nutritious snacking experience, making it an excellent
choice for health-conscious consumers looking for a quick and tasty treat. Besides, this
product also the teenager’s favourite as most of the teenagers and also kids like to eat
something sweet especially for teenagers, they might need something to eat especially the fast
food with easy for them to eat while doing their work. Our tagline is “yummy popies, happy
tummies”.

For the making of these popis, the banana will be rolled with the spring rolls and fried in the
hot oil. After comfortably fried, the popis will be placed in a container or box with selected
various toppings such as oreo, nestum, peanut and milo and ready to be eaten. The price of
selling the product is quite affordable as our aim is for students. We serve a few option sets
with different price which is the mini box with a topping, large box which consist of 12
pieces of popis with full addition toppings, medium box with two kind of selections which
are 5 pieces of popis with full addition toppings and also 5 pieces of popis with 3 types of
addition toppings and also the basic box which consist of 5 pieces of popis without any
addition toppings.

ii. Brand : Popis Bites

iii. Selling Price :
 Mini Box – RM6
 Large Box – RM24

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  Medium Box :
- Full Toppings – RM13
- 3 Toppings – RM11
 Basic Box – RM11
iv. Product features and uniqueness
 Mini Box
Consist of 6 pieces mini popis and choose one topping only.

Image 1 : Mini Box Popis with oreo (topping)

 Large Box
Consist of 24 pieces of popis and four various toppings which are oreo, nestum,
peanut and milo.

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 Image 2 : Large Box

 Medium Box
Consist of 5 pieces of popis with two kind of set, full toppings and 3 type of toppings
which can choose either three of these toppings; oreo, nestum, milo and peanut.

Image 3 : Medium Box with full toppings

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 Image 4 : Medium Box with 3 toppings ( milo, nestum and peanut )

Image 5 : Medium Box with 3 toppings ( oreo, peanut and milo )

 Basic Box
Consist of 5 pieces of popis with chocolate and white chocolate toppings without any
additional toppings.

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 Image 6 : Basic Box

 Delivery Services
Delivery services is also provided by Popis Bites. Our delivery services are available
during business hours. The delivery fees depend on the distance from out retail store
to customers location. For now, our delivery available for our customers from
Kuching and Kota Samarahan and also provided for students at UiTM and also
UNIMAS.

7.2 Target Market

It is essential to understand which groups of customers can purchase the things that we offer.
As a store that offer sweet snacks, we need to select correct target market to sell our product
to and those who may become consumers. Therefore, we want our position of the sore that
serve snacks for the people of Sarawak especially for those from Kota Samarahan. Our
market segmentation is based on demographic and also psychographic.

 Located at Strategic Areas

Kota Samarahan is a city that located close to Kuching City and also has a lot of
housing and a population over 200,000 people. Here there are also many
professionals, friends, families with varying interest. People nowadays will usually
choose to get snacks, this is also because of Kota Samarahan is also an intermediary
and a route for Kuching residents to return to their hometown for example, Asajaya
and also Sebuyau. In addition, Kota Samarahan is also the closest are for residents
from Asajaya and Sebuyau to get resources such as food and other needed things.

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 Other than that, Kota Samarahan is also an area with educational institution such as
Institut Pengajian Guru (IPG), Universiti Teknologi Mara (UiTM) Kota Samarahan
and also University of Malaysia, Sarawak (UNIMAS). Therefore, the students will be
the main target for our retail store.

 Desert and Sweet Lover

We aim that people that love to eat sweet desert, which is what we are offering.
whether some of them like to eat fruit or not because the main ingredient of this popis
is banana. This is because some of them will try when they find something new even
though they originally did not like those things. Even though there are disadvantages
if we consume to much sweet food, there are still a few people who will eat if even it
is only once in a while. Those who are called dessert and sweet lovers will usually eat
dessert while doing work and for students there are a few of them will eat it when
they need some snack during their time to make some assignment.

 University student and also the young generation

We also target the university students and also the young generation especially those
from age 13 to 23 years old, which majority are still in their study period. As our price
of product is affordable for them, it is easier for them to get what they want without
asking from their parents. Other than that, they are quickly drawn to new trends, as
wall as attractive products and the establishment’s mood. This target group typically
buys for emotional reasons, but they also will look for quality to guarantee the
purchase is worth. They also grew up with digital technology, thus they frequently
utilize social media platforms like Instagram and Facebook, which are the ideal place
for us to promote our business to them.

7.3 Market Size

Total Population of Area of Kota Samarahan Population in 2020 based on data =

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 Business 293,900
Estimated Penetration Rate 70% of population eats popia = 293,900 x 70%
Total population eats popia = 205,730
Specific population that buys Assumption only 40% person of 205,730 eat popis
popis = 40% x 205,730 = 82,292
Average spending per month on RM6.50
popis
Estimated market size per Per Month
month/ per year = 82,292 x RM6.50
= RM534,898
Per Year
= RM534,898 x 12 months
= RM6,418,776.00

Market size per month = RM82,292.00

Market size per year = RM6,418,776.00

7.4 Competitors

Popis Bites is just like the other companies which has its own competitors. For our business,
our competitors are Naura Popis Premium and Haziah Enterprise.

7.4.1 Analysis of Competitors

Competitor Strength Weakness

Competitor 1 :  have various kind of  Not being known by
Naura Popis Premium toppings such as cheese people as only a few
Nutella salted caramel, places knew their
red velvet cheese and existance
etc.  Not available everyday
 affordable price which which the customer
worth with the kind of needs to order first.

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 toppings
 has the delivery service
to the customers
Competitor 2 :  Have different kind of  Only get reservation
Haziah Enterprise popiah not only popis, during the festival such
they also got popia as Hari Raya because
simpul popiah is usually only
 Delivery service during that festival.
available to the
customer.

7.4.2 Analysis of Popis Bites Opportunity and Treats

Opportunity Treats
1. High demand 1. More health-conscious customer
It is high demand product as now people The reason why is because our popis is an
tend to crave for popis as it is a trendy snack unhealthy snack that will make them
now and the students in Samarahan hesitant to try the popis as they are worried
especially will always looking for popis as about their health and some of them might
the is not much popis shop in Samarahan. not repeat order because of that. This will
Before this if they want to purchase popis impact on our sales and revenue if our
they must purchase it from Kuching and that customer preferences are shifting to
will cost them more. healthier options and it also will impact on
the demand of our delicious popis.
2. Giving opportunities to try new 2. Loss if there is a damage item

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 dessert. This will cause supply chain vulnerabilities,
This is to give people in Samarahan to try financial impact that will cause us a lot of
popis as there is no other popis shop in money, customer dissatisfaction resulting
Samarahan and they will attract by out popis from receiving damaged items. Reputation
and they will want to try it as well. damage will also occur when this happen
because customer will tend to not repeat
order as they are upset with the damaged
items they received. This damage can occur
due to storage of the products etc.
3. Increasing demands of savory and
sweets.
This is because popis is a snack that have
the combination of sweet and savory snacks
as that is one of the reasons the people love
to eat popis and that is the unique thing
about popis that people always crave for.

7.5 Market Share

Popis Bites has identified a total of 2 main competitors which are Naura Popis Premium and
Haziah Enterprise. A survey done which reveals that each of the competitor control a number
of percentages of the popis market as shown in table below.

7.5.1 Market Share Before Entry of Popis Bites

COMPANY MARKET MARKET SIZE MARKET SIZE

SHARE IN NUMBER (RM) / MONTH
(%)
Naura Popis 60 49,375.2 320,938.80
Premium
Haziah Enterprise 40 32,916.8 213,959.20
Total 100 82,292 534,898.00

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7.5.2 Market Share After Entry of Popis Bites

COMPANY MARKET SHARE MARKET SIZE IN MARKET SIZE

(%) NUMBER (RM) / MON
Naura Popis 55 45,260.6 294,193.90
Premium
Haziah Enterprise 35 28,809.2 187,214.30
Popis Bites 10 8,225.2 54,389.80
Total 100 82,292 534,898.00

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7.6 Sales Forecast

Market size (RM) a year for Popis Bites = RM 54,389.90 x 12 months

= RM 652,687.60

MONTH SALES (RM) REMARKS

January 53,791.40 Newly launching ceremony
February 53,791.40
March 53,791.40
April 53,791.40
May 53,791.40

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 June 53,791.40
July 54,489.90 Sale promotion
August 54,689.90
September 54,898.90
October 55,089.90
November 55,289.90
December 55,480.70
Year 1 652,687.60
Year 2 717,956.36 10% increase
Year 3 825,649.82 15% increase

7.7 Marketing Strategy

7.7.1 Product Strategies

 Quality Ingredients

As our product is a delish, crispy and crunchy banana popia with various toppings. The
materials used have their own quality especially for the topping which is the core ingredients
to complete our product. As other main ingredient of making this popis is banana, we also
make sure the quality of banana must be in good quality. We also invested in efficient and

35
dependable equipment and machines for our company in order to establish a reputation as a
trustworthy seller of high-quality items.

 Skilled Employees

Our popis are also made by our well-trained employees since we considered that his would
improve the quality of their work, value, and performance in both production and customer
service. Other than that, we make sure that our employees get enough knowledge to produce
our popis and we also take a good care of welfare of our employees such as we provide a
comfortable space, adequate rest and also provide them with necessities.

 Delivery Service Provided

We also provide a delivery service for our customer so that it can make it easier for them to
buy our popis. Transportation that specified for delivery service is also provided to ensure our
delivery service becomes easier and pleasant for employees to send popis without thinking
about transportation problem.

7.7.2 Price Strategy

Our price strategy is based on the value we deliver to our customers. We are going to
implement a value-based pricing strategy, which involves establishing rates based on the
customer’s perceived worth of the product. This method will allow us to charge a premium
price for our product because we believe it offers distinct benefits that our competitors do not.
We will also give discounts to consumers who buy in a large quantity, as this will help us
expand our sales volume and lower our per-unit costs. Finally, we will closely monitor our
competitor’s prices and alters ours as needed to remain competitive in the market.

7.7.3 Promotion Strategies

Our promotion strategy is to raise brand awareness and demand for our product. To reach this
goal, we are going to use a variety of strategies, including social media advertising, word-of-
mouth marketing, and influencer alliances in the review system. Our strategy will be to target
our desired customer demographic while also creating a sense of exclusivity around our
product. We will also provide promotional discounts to clients who buy our product in bulk,
as this will help us raise our sales volume while decreasing our per-unit expenses.

36
  Social Media

Social media is the main to promote our product to the public. As the social media is the
easiest platform to promote our product and also our business. Social media refers to a wide
range of internet platforms that enable users to create and share material, ideas, and
information with others. Social media platforms are participatory and let people build virtual
communities and networks. Facebook, Twitter, and Instagram are some of the most popular
social networking networks. Other than that, social media also can make it easier for our
customers to share their opinions about our products and also share things about our business
with their friend and family.

 Word-of-Mouth

Word-of-mouth marketing is a sort of marketing in which customers tell their friends, family,
and others with whom they have close relationships about our product. It is simply free
advertising that is impacted by numerous marketing strategies such as made some review of
our product in google and also facebook. This is one of the most effective kinds of
advertising with most of the customers preferring recommendations from friends. Our
business may boost this marketing by exceeding customers’ expectations, offering excellent
customer service, and supplying consumers with exclusive information.

 Review System

As for review system, we used our influencer alliance to promote and spread more
information about our product. By asking them to make review about our product, they use
their power as influencer especially in social media to make some content about our product,
popis, so that the people that view their post will know about our popis.

 Discounts and Promotion

For the customer’s benefits, we also provide the promotion that will attract their attention to
get our popis. As example, if they buy more than a box which means they brought 2 boxes,

37
they will get promotion in term of price or they also can have another free box. It will help us
to retain our regular customers and also will attract other customer. We also hold the
promotions during festival such as Hari Raya and Christmas.

7.7.4 Place Strategies

In terms of location strategies, we intend to locate our popis retail store near the grocery
store. This can attract customers since they will buy our popis to take home and also can eat it
on the spot because we also provide some table for our customers. We are attempting to avoid
placing it near to another snack shops in order to avoid intense competition. We will make
certain that our products satisfy our customer and attract new ones to visit us. It is important
that we properly organize our location plans so that we can exceed expectations and compete
with other businesses that have already established themselves in Kota Samarahan.

7.8 Marketing Manpower Planning

At Popis Bites, there are a total of 1 personnel under marketing that consist of marketing
assistant.

Position Number of Personnel

Marketing Assistant 1
Total 1

38
7.9 Schedule of task and responsibilities

Position Task and Responsibilites

Marketing  Undertaking daily administrative tasks to ensure the
Assistant functionality and coordination of the department’s activities
 Supporting in organizing various programmes
 Conducting market research and analyzing consumer rating
reports and questionnaires
 Employing marketing analytics techniques to gather
important data in social media, etc
 Updating spreadsheets, databases and inventories with
statistical, financial and non-financial information
 Preparing and delivering promotional presentations
 Composing and posting online content on the company’s
website and social media accounts
 Communicating directly with clients and encouraging
trusting relationships.

7.10 Schedule of Remuneration

There is a total of 1 employee under Marketing Remuneration. Total of remuneration is RM

Position No. Monthly EPF SOCSO Total

Salary Employer Employer (RM)
(RM) Contribution Contribution
(13%) (1.75%)
Marketing Assistant 1 1,500.00 195.00 26.25 1,721.25
TOTAL 1 1,500.00 195.00 26.25 1,721.25

39
7.11 Marketing Budget

Type Fixed Asset Monthly Other Total

Cost (RM) Expenses Expenses
(RM) (RM)
Capital
Expenditure/fixes Asset:
 Signboard (4f x 20f) 950.00
950.00
Working Capital/ Monthly
Expenses:
 Marketing Salary + EPF 1,721.25
+ SOCSO
 Promotional expenses 300.00
(Sales and Discount)
 Advertising expenses 50.00
(Facebook & Instagram)
 Brochure Printing 50.00

(100pcs) 2,121.25

Other Expenses:
 Opening Ceremony & 1,500.00
Sales Promo 1,500.00
TOTAL MARKETING
BUDGET 4,571.25

8.0 OPERATIONAL PLAN

The operation plan serves as a guide for running a company. It is to guarantee that our goods
are authentic. Our services are of the highest quality, capable of meeting client demands and
wishes. For ensuring an efficient business operation and achieving its immediate and long-
term goals. This plan outlines the specific steps and procedures that need to be followed in
order to carry out daily operations efficiently. It includes details on tasks, responsibilities,
timelines, and resources required for each operation. By having a well-defined operational
plan, businesses can minimize errors, improve productivity, and ultimately enhance customer

40
satisfaction. Additionally, it serves as a guide for employees, ensuring that everyone is
aligned with the company's goals and working towards the same objectives.

The goals of our operational strategy are as follows:

1. Increase efficiency and effectiveness in daily operations by streamlining processes and

eliminating unnecessary steps.

2. Enhance communication and collaboration among team members to ensure smooth

coordination and timely completion of tasks.

3. Optimize resource allocation to maximize productivity and minimize waste.

4. Continuously monitor and evaluate performance metrics to identify areas for improvement
and implement corrective actions to satisfy customer satisfaction with our products.

5. Ensure compliance with regulatory requirements and industry standards to maintain the
integrity of our operations.

6. Foster a culture of innovation and continuous learning to improve our products and
services to the ultimate benefit for our customers.

7. Regularly communicate and align goals and objectives with team members to ensure
everyone is working towards a common vision.

8.1 Process Planning

Production Chart

41
 Acquire Raw
Order Received Cooking Station
Materials

Production Raw Materials

Package Station
Planning Received

Delivery to
Mixing station Kept in Fridge
Customer

Figure: Production Chart

Customer place
Order received
order in the cafe or
Start from the staff and
our online
system.
platform

Customer makes Type of order: Pre- Confirm the order

payment by cash order/ Dine in/ and start the
or online payment Takeaway production

Package and
dispatch order
End
(Pick up or
Delivery)

Figure: Service Chart

8.2 Operations Layout

The layout of an operation entails deciding on the arrangement and positioning of every
actual machine, piece of equipment, labour, and other facility employed in the operation. A
successful business must be designed in such a way that it can ensure the efficient and easy
creation of magnificent products and services. In Popis Bites, we are using a hybrid layout

42
based on the process and service for the cafe operation that is located on the ground floor.
The hybrid layout allows for a seamless flow of activities, as the production area is
strategically placed near the customer service area. This proximity enables quick
communication and coordination between the staff members, ensuring prompt service and
high-quality desserts for our customers. This place is where the production of desserts takes
place and customer service takes place. Our operations staff will be located on this floor.
Additionally, having the operations staff located on the same floor enhances their
accessibility and availability to address any issues or concerns that may arise during the
operation.

Figure: Ground floor

8.3 Production Planning

Production planning includes ensuring that raw supplies, personnel, and equipment is
available. Other essential products have been secured and are ready to be provided. produce
and upgrade our products and services for the benefit of our customers. It serves as guidance

43
for a company's production activity. sequences the tasks that must be completed in order to
reach the production goals and objectives, and the most important element is to guarantee that
every member of the team is informed of their particular jobs and responsibilities. This helps
to minimize confusion and maximize efficiency in the production process. Moreover,
production planning also involves regularly monitoring and evaluating the progress of the
production activities to identify any potential bottlenecks or areas for improvement. By
addressing these issues proactively, our companies can ensure smooth operations and timely
delivery of products and services to their customers.

Calculation for Output per day:

Average Sales / Month: RM652, 677.60 (Sales Forecast Year 1 in Marketing Plan)

Average Price / Unit: RM 6.50 (Average Spending per Month on Dessert in Marketing Plan)

No. of Output / Month: RM652,677.60/ RM6.50

= 100,411.94 unit / month

Working days: 26 days

No. of Output in unit / day: 100,411.94 units / 26 days

= 3,862 units per day

8.4 Material planning (monthly)

ITEM/ MATERIAL QUANTITY PRICE PER TOTAL (RM)

UNIT (RM)
Fresh Banana (1kg) 1,300 4 5200

44
 Dark Chocolate (1kg) 50 5.95 297.5
White Chocolate (1kg) 50 11.30 565
Spring Roll (1 carton/unit = 20 packets) 52 130 6,760
Cooking Oil (5kg) 39 25.48 764.40
Paper Lunch Box (1 unit= 100 pcs) 1005 15 15,075
Nestum (1kg) 50 11.90 595
Oreo Crumbs (454g) 60 10.24 614.40
Milo (1 carton=3.2kg x 6) 25 52.6 1315
Peanut Crumbs (1kg) 50 12 600
TOTAL COST 31,786.30

The process of material preparation to determine the availability of materials and components
required for the production program is known as material planning. This is referred to as a
subsystem of the overall planning activity. Material planning reduces the possibility of
overstock expenses and unhappy customer shortages, and delivery is less punctual. Material
planning involves analysing the demand for materials and components, as well as considering
lead times and supplier capabilities. By effectively managing material planning, companies
can optimize inventory levels and minimize the risk of stockouts or delays in production.
This ultimately helps improve customer satisfaction and maintain a competitive edge in the
market.

8.4.1 Bills of Material

45
Popis Bites (1 unit)

Product No. Description Specification Quantity Used Cost (RM)

001 Fresh Banana 1 kg 31 g 0.10

002 Dark Chocolate 1 kg packet 10 g 0.20

003 White Chocolate 1 kg packet 10 g 0.12

004 Spring Roll 1 packet 1 piece 0.13

005 Cooking Oil 5 kg bottle 15 g 0.08

006 Paper Lunch Box 1 unit 1 piece 0.15

007 Nestum 1 kg packet 10 g 0.12

008 Oreo Crumbs 454 g packet 10 g 0.23

009 Milo 3.2 kg packet 10 g 0.16

010 Peanut Crumbs 1 kg packet 10 g 0.12

Table: Bill Material for Popis Bites

8.5 Machines and Equipment Planning

A machine is a man-made device that utilizes power to apply force and control movements to
perform a specific action. In Popis Bites, our machines are driven by people and electrical
power. While equipment refers to a set of necessary tools and objects used to achieve or carry
out a particular purpose, machines are more complex and specialized. They are designed to
perform specific tasks with precision and efficiency. In the context of manufacturing,
machines play a crucial role in automating processes and increasing productivity. Moreover,
machines often require regular maintenance and calibration to ensure optimal performance
and longevity.

ITEM/ MATERIAL QUANTITY PRICE PER TOTAL

UNIT (RM) (RM)
3 Compartment Commercial Stove 1 1499.90 1499.90
Foldable Metal Stackable Cooling Racks 1 163.35 163.35
Storage Box 7 70 140
5L Stand Mixer 1 230 230
Upright Freezer 1 1499 1499
Large Food Steamer 1 258 258
Water Dispenser 1 550 550
Kitchen Utensils 1 118.20 118.20
Total Cost 4,458.45

46
8.6 Furniture and Fittings

ITEM/ MATERIAL QUANTITY PRICE PER TOTAL

UNIT (RM) (RM)
Cashier Counter/ Bar 1 750 750
Chairs 15 35 525
Table 5 185 925
Lighting 4 40 160
Ceiling Air Conditioner 1 1,945 1,945
Kitchen Sink 2 270 540
TOTAL COST 4,845.00

8.7 Manpower Planning

There is a total of 4 personnel under operations that consist of café manager, cashier, chef,
and service workers. (Refer to the Table)

Position Number of
Personnel
Café Manager 1
Cashier 1
Chef 1
Service Workers 1

Total 4

47
8.8 Schedule of tasks and responsibilities

Position Task and Responsibilities

Café Manager - Recruit, train, and guide the café staff.
- Prepare the weekly timetables for the staff.

- Responsible for overseeing the day-to-day operations of the café.

- Ensuring that staff members provide excellent customer service and maintain a clean
and welcoming environment.
- Involved in creating work schedules, managing inventory, and implementing
marketing strategies to attract more customers.
- Work with the chef to suggest new menu items.
- Take care of customer feedback, reviews, and complaints.
- In charge of receiving café supplies and verifying it.
- Ensure that expenses are within budget.
- Serve customers and ensure good customer services.
Cashier - Responses to food delivery order or phone call.
- Receive and process customer payments.
- serving and taking customers' orders.
- Explain and describe menu items to customers.
- Maintaining the cleanliness and sanitize the dining area and restrooms.
- Ensuring that tables are promptly cleared and reset for new customers.
- Regularly inspect and restock necessary supplies such as napkins, condiments, and
utensils.

Chef - Measure and combine ingredients using machine and equipment provided.
- Cleaning and restocking workstations.
- Check’s inventory, delivery, and production levels.
- Completing and decorating finished products.
- Testing ingredients and finished goods to ensure they fit food safety and quality
control.
- Manages the day-to-day operation of baking in the kitchen.
- Steam the fresh banana, fried, and prepare customer orders.
- Suggest and create new menu ideas.
- Collaborate with the cafe manager to develop new menu items and specials based on
customer preferences and market trends.
- Monitor customer feedback and adjust menu offerings accordingly to ensure
customer satisfaction.

Service Crew - Deliver the food to customers.

- Process payments using cash registers and online payments.
- Interact with customers.
- Use selling techniques to suggest and upsell another menu.
- Ensure café cleanliness.
- Assist with food preparation.
- Serve customer orders.

Table: Schedule of Task and Responsibilities of Operational Personnel

48
8.9 Schedule of Remuneration

There is a total of 4 employees under Operational Remuneration. Total remuneration is

RM9,128.44. (Refer to the Table).

Position NO. Monthly EPF Employer SOCSO Total

Salary Contribution Employer (RM)
(RM) (12%) Contribution
(1.75%)
Café 1 2,250 270 39.38 2,559.38
Manager
Cashier 1 1,600 192 28 1,820
Chef 1 2,180 261.6 38.15 2,479.75
Service 1 1,700 204 29.75 1,933.75
Crew
TOTAL 4 8,025 963 140.44 8,792.88

8.10 Overheads Requirement

Overhead refers to the ongoing expenses that are needed to operate a business. As opposed to
material and labour costs, overheads are the spending that cannot be identified based on the
cost unit. This cost does not help to stimulate the profits in the business and is unable to be
related to the products and services offered. Nevertheless, it is still essential as it supports the
process of business operations to perform profit-producing activities. These overhead
expenses include rent, and utilities cost. By covering these costs, we ensure a comfortable
and inviting atmosphere for our customers to enjoy their desserts. Additionally, managing and
minimizing overhead costs allows us to offer competitive prices and maintain profitability in
our business. The total cost of overhead is RM2,366 per month.

NO. ITEM COST

(RM/Month)
1 Utilities (Water and Electricity) 516
2 Maintenance and Repairs 350
3 Rental 1,500

49
8.11 Location

We are located in Desa Ilmu, Kota Samarahan, Sarawak. In the Desa Ilmu area, there are a lot of
shops for business and commercial purposes, which is suitable for our dessert café business. The first
and second floors of the intermediate shop have a lot area of 1,200 square feet. For our dessert café
business address, which is Block 1, Lot 2631, No. 9-10, Jln Datuk Mohammad Musa, Desa Ilmu Phase
1 Stage 2, 94300 Kota Samarahan, Sarawak. There are several reasons why we chose this particular
location due to its strategic location within a bustling commercial area. Additionally, the high foot
traffic in Desa Ilmu presents a great opportunity for our dessert café to attract customers. The
proximity to residential areas also ensures a steady flow of potential customers throughout the day.
Our targeted customers are workers from any nearby area, students from any universities nearby,
and residents of Desa Ilmu. By being situated in a commercial area with a high population density,
we anticipate a consistent stream of customers who are looking for a sweet treat or a cozy place to
relax. Moreover, the location's accessibility and ample parking space make it convenient for
customers to visit our dessert café without any hassle.

8.12 Operating and Business Hours

Referring to the table below is our business and operating hours. We are open to our customers from
10 a.m. to 9 p.m. from Monday to Thursday. Most of our target market would be busy with work and
school. On Friday and Saturday, we operated an hour longer than usual, which is until 10:00 p.m., as
people nowadays tend to go out to spend time with family and friends within this timeline. We have
adjusted our operating hours to accommodate the needs of our target market, where our operating
hours from Monday to Friday will be 9.00 a.m. to 5.00 p.m., while on Saturday, it is from 9.00 a.m. to
4.00 p.m. By extending our hours on Friday and Saturday, we provide an opportunity for customers
to visit after work or school. On Sunday, we are closed for the staff to have a rest. Moreover, closing
on Sundays allows our staff to recharge and be ready for the week ahead.

Day Time
Monday - Thursday 10.00 a.m. – 9.00 p.m.
Friday – Saturday 10.00 a.m. – 10.00 p.m.
Sunday Closed

Table: Business Hours

Day Time

50
 Monday - Friday 9.00 a.m. – 5.00 p.m.
Saturday 9.00 a.m. – 4.00 p.m.
Sunday Closed

Table: Operating Hours

8.13 License, Permits and Regulation Required

Halal Certification

According to Malaysia's Jabatan Kemajuan Islam, A Halal Certification (JAKIM) is a legal

document that certifies the Halal status and a consistent standard of goods and services in
accordance with the Malaysia Scheme for Halal Certification published by JAKIM. The
definition of halal is when a Muslim can use or consume food or products that are free of
animal meat that is forbidden by Syariah law, and all meat must be prepared in accordance
with Fatwas and Syariah law. It must not be poisonous, contain no impurities, or contain
human parts that are neither harmful nor dangerous to health. Equipment needs to not have
any contamination. The trade description provides the foundation for this definition. 2011 and
2012 (Definition Halal) Orders As a food company, we are qualified to submit a certificate of
Halal confirmation application. We understand that our If we do business in a nation where
Muslims are the majority, we might have Muslim clients as well. This accreditation will show
our Muslim customers that our products are trustworthy and that our services need to comply
with all Syariah laws, which are required by them. Regarding our non-Muslim customers,
obtaining this certification indicates to non-Muslim customers that our items are of superior
quality, adhering to the idea of halal “thoyyiban,” which indicates that they are halal and
healthy. In order to meet the requirements for this accreditation, we need to have a business
license, filed with the Malaysian Companies Commission (SSM), that is now fully functional
before being applied for. All we have to do is create, manage, and confirm the halal nature of
the ingredient suppliers. By ensuring that our ingredient suppliers are halal-certified, we can
guarantee the authenticity and purity of our products. This certification also assures our non-
Muslim customers that our items are produced in accordance with strict quality standards,
promoting trust and satisfaction among all consumers. (Refer to Appendix 12)

51
Certificate of SSM

In order to operate a legitimate business in Malaysia, businesses must register with the
Malaysian Companies Commission (SSM). SSM is in charge of overseeing Malaysian
operating companies, both online and offline and on the internet. Popis Bites operates as
Sendirian Berhad Company, also known as a private limited company (Sdn Bhd). This is a
well-known phrase. commercial entity since it has reduced corporate taxes and increased
access to capital. It has limited liability, which means it is a legal entity distinct from its
stockholders. It is appropriate for medium- to large-sized organizations. It is critical that we
register our company with SSM in order to avoid legal implications such as an RM50,000
fine or a maximum of two years in prison. By registering our company with SSM, we ensure
that we are following the Malaysian government's rules and regulations. This not only
protects us from consequences in court, but it also contributes to our customers' and our
business reputation. Additionally, being a registered company allows us to enjoy various
benefits, such as easier access to government grants and incentives, which can further support
our growth and expansion plans. (Refer to Appendix 11)

Business Premise License & Signboard License

As we will be operating our business on a premise, we must apply for a business premise
license, commonly known as a trade license. This company license is valid only for one year.
In addition to the business premises license, we are required to obtain a signboard license in
order to display our advertisement. Popis Bites has been advertising on a signboard in front of
our shop since the beginning, which has helped us attract local customers and increase our
visibility in the community. However, it is important to note that there are specific regulations
and guidelines set by the local authorities regarding the size, design, and placement of
signboards. By adhering to these regulations, we can ensure that our advertising efforts are
not only effective but also compliant with the law. It is important to ensure that our signboard
does not obstruct any views or walkways. In addition to the business premises license, we are
required to obtain a signboard license in order to display our advertisement. The signboard

52
should prominently display our firm name, business license number, and the nature of our
business in Malay. Both the business premises license and signboard license need to be
renewed annually.

Employees Provident Fund (EPF) & Social Security Organization (SOCSO)

Employees' Provident Fund (EPF) Employees Provident Fund (EPF) and Social Security
Organization (SOCSO) EPF, or Employee Provident Fund, is a retirement savings plan for
eligible employees. In Malaysia, EPF contributions are managed under the Employee
Provident Fund Act of 1991. Salaries, wages, bonuses, and incentives are among the few
things that require EPF contributions. The EPF payment will be made by the 15th of the
month for the current month. Salary payments were made in the previous month. The
contribution comprises both employee and employer contributions. The same occurs for
SOSCO. According to the Employee's Social Security Act of 1969, we as employers are
required to pay monthly contributions under the Social Security Act of 1969 for every
qualifying employee. Based on the first category's contribution, we must contribute to the
employment injury and invalidity schemes. These contributions ensure that employees are
protected in the event of work-related injuries or disabilities. The amount of contribution
depends on the employee's salary and is deducted from their monthly wages.

Food Handler Course

In Popis Bites, we must receive food handler training from a Ministry of Health-approved
training school as a café dessert business. It is critical to attend in order to avoid a RM10,000
fine or up to two years in prison. Furthermore, we may increase our clients' trust and
assurance in the hygiene and cleanliness of our products and services. It also ensures the
safety and quality of our goods and practices basic food hygiene. We will learn about food
poisoning and contamination, cleanliness, housekeeping and sanitation, the food safety
system, and the rules and work ethics during the course. By attending the food handler
training, we will be equipped with the necessary knowledge and skills to handle and prepare
food safely. This will help us prevent any potential foodborne illnesses and maintain a high
standard of hygiene in our café dessert business. Additionally, the training will also provide

53
us with a certification that can be displayed to reassure our customers about our commitment
to their health and well-being. (Refer Appendix 13)

Typhoid Vaccine

Typhoid Vaccination Typhoid fever is an infection caused by the bacterium Salmonella typhi.
Individuals with active typhoid fever or bacteria carriers spread the disease through poor
facility sanitation, food preparation with contaminated water sources, and poor hygiene.
Typhoid vaccination is required for those working in and around the food industry. This is
done to keep illnesses from spreading to food and beverages. Our personnel will be
immunized before they begin working with food. The Malaysian government and the
Ministry of Health Malaysia (MOH) are taking this measure. This measure is in line with
international health standards and guidelines to ensure the safety and well-being of both
workers and consumers. Additionally, regular monitoring and inspections will be conducted
to ensure compliance with hygiene practices and vaccination requirements.

54
8.14 Operations Budget

Type Fixed Monthly Other Total

Asset Cost Expenses Expenses (RM)
(RM) (RM) (RM)
Capital Expenditures/ Fixed Asset:
 Furniture & Fitting 4,845.00
 Machine & Equipment 4,458.45

 Renovation 1,200.50

 Vehicle 34,580 45,083.95

Working Capital/ Monthly Expenses:

 Salary + EPF + SOSCO 8,792.88
 Rental (Operation) 1,500

 Utilities (Water + Electric) 516

 Raw Material 31,786.30 42,595.18

Other Expenses:
 Maintenance and Repair 350 350
TOTAL OPERATION BUDGET 88,029.13

Table: Operation Budget

8.15 Implementation Schedule

Below is the list of activities of Popis Bites business implementation.

Activities Deadlines Durations

Incorporation of business October - December 2023 3 months
Application for permits and license October - December 2023 3 months
Searching for business premises October – December 2023 3 months
Renovation of office and cafe January – April 2024 4 months
Acquisition of machines and raw materials March – May 2024 3 months
Installation of machines, fittings, and furniture May – June 2024 2 months
Recruitment and training of labor July – August 2024 2 months

55
 Soft opening September 2024 1 months

Table: Implementation Schedule

Month JAN FEB MAR APR MAY JUN JULY AUG SEP OCT NOV DEC
Incorporation
of business

Application for
permits and
license

Searching for
business
premises

Renovation of
office and cafe

Acquisition of
machines and
raw materials

Installation of
machines,
fittings, and
furniture

Recruitment
and training of
labor

Soft opening

Table: Gantt Chart of Implementation Schedule

2023 Activities

2024 Activities

56
9.0 FINANCIAL PLAN

A financial plan is a document that outlines the short and also long-term financial
requirements for starting a new business or project and some of business also planning to
expand their business into the bigger scope. Additionally, monthly cash flow analysis is
necessary to determine necessary investments for the next two or three years. In order to
demonstrate profitability and liquidity, an income statement and a balance sheet are required.

A financial plan is the process of estimating the capital needed by a business. The financial
plan outlines the necessary actions, resources, equipment, and materials to meet the
company’s goals. The financial plan includes information from many operating budgets,
including administration, operational and also marketing. Financial budget will be created
using pro forma statements such as cash flow, income statement, and balance sheet based on
the information from these plans.

In this financial plan it will be on Popis Bites which is a partnership which will be mainly
focused on production and service.

Business Types and Entity

NAME OF BUSINESS/COMPANY POPIS BITES

BUSINESS LEGAL ENTITY 2 NATURE OF BUSINESS 3

1 = Private Limited Cpmpany (Sdn. Bhd.) 1 = Manufacturing
2 = Partnership 2 = Trading
3 = Sole Proprietorship 3 = Service

57
 9.1 Departmental Budget

The departmental budget is the entire amount of money that a department must spend during
a specific period of time. This departmental budget is prepared by each of the department that
exist. Budget may be for a specific project or on an ongoing expense. This department budget
has its own set od advantages, one of which is improved decision-making because
departmental budgeting gives a framework for examining many possibilities and selecting the
optional course of action. Department budget can help to ensure that choices are made in the
best interest of the entire organization by forcing departments to examine the financial
repercussions of their actions.

Each department from Popis Bites has prepared expenses and also future cost that will help to
achieve the objective of our business. In our administrative department, it includes the cost of
fixed assets which consist of office furniture and fittings and also office equipment, the
monthly expenses for salary to the managers and also the rent and utilities. For the marketing
department, the cost include is the fixed assets which is the signboard and for the monthly
expenses it includes the wages for the workers, promotional expenses, advertising expenses
and brochure printing which used to promote our business and also other expenses that used
to cover the things for marketing. While for operational department, the estimated cost
include for fixed assets is the machine and equipment, furniture and fitting and also the
vehicle. For the monthly expenses, the cost includes the raw materials, rental, salaries and the
wages used. And also in this department, we have estimated cost for the renovation and also
the insurance and road tax for the vehicle we used.

58
  Administrative Budgets

Particulars Fixed Assets Monthly Other Total

(RM) (RM) (RM) (RM)
Fixed Assets
Office Furniture and 3,400 3,400
fittings
Office equipment 8,200 8,200
Working Capital
Salary+EPF+SOCSO 2,844 2,844
(general manager)
Salary+EPF+SOCSO 2,844 2,844
(administration manager)
Salary+EPF+SOCSO 2,844 2,844
(operation manager)
Salary+EPF+SOCSO 2,844 2,844
(financial manager)
Salary+EPF+SOCSO 2,844 2,844
(marketing manager)
Other Requirement
Deposit 3,450 3,450
Business Registration & 250 250
Licences
other expenses 300 300
Total 11,600 14,220 4,000 29,819
Table : Administration Budget

Based on the table above, the amount for the administrative department is include the fixed
assets, working capital, and other requirement which the total amount is RM29,819. For fixed
asset, the total for fixed asset is around RM11,600 which consists of the office furniture and

59
fittings, RM3,400 and also the office equipment, RM8,200. For the salary of the managers
include general manager, administration manager, marketing manager, operational manager
and also the financial manager, their monthly salary is RM2,500. Other than that, they also
will get the EPF Employer Contribution,12% which they will get around RM300 and also the
SOCSO Employer Contribution, 1.75% which equal to RM43.75. Every month, the managers
will get the wages around RM2,844. And for the total of working capital in this
administration department is RM14,220. For the other requirement which cost around
RM4,000. This include the total for deposit of rental and also utility which the total cost is
RM3,450, the business registration which include the Halal registration fee, SSM registration
and business premise license which cost around RM250 and also the other revenue on the
equipment for the office which cost around RM200.

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  Marketing Budgets

Particulars Fixed Assets Monthly Others Total

(RM) (RM) (RM) (RM)
Fixed Assets
Signboard 950 950
Working Capital
Salary + EPF + SOCSO 1,721 1,721
Promotional expenses 300 300
Advertising expenses 50 50
Brochure printing 50 50
Other Requirement
Other expenses 1,500
Total 950 2,121 1,500 4,571
Table : Marketing Budget

The table above shows the amount of fixed assets, working capital and other requirements
which cost RM950, RM2,121, and RM1,500. The total amount used by this department is
RM4,751. For the fixed cost, signboard, our business going to use the signboard which about
4f x 20f only which cost us around RM950. For this department, for the manpower only
marketing assistant is needed and the salary given is around RM1,721 which include
RM1,500 for basic salary, 13% EPF Employer Contribution, RM195 and also 1,75% for
SOCSO Employer Contribution which the total is RM26.25. Other than that, the monthly
expenses also consist of the promotional expenses which is sales and discount which cost
around RM300, the advertising expenses through Facebook and Instagram which used
estimated around RM50 every month and also printing of 100 pieces of brochure which we
got for RM50. After that, we also spend around RM1,500 for our opening ceremony and also
sales promotion. And the total for this marketing department is estimated around RM4,571.

61
  Operational Budgets

Particulars Fixed Assets Monthly Others Total

(RM) (RM) (RM) (RM)
Fixed Asset
Machine & Equipment 4,458 4,458
Furniture & Fitting 4,845 4,845
Renovation 1,201 1,201
Vehicle 34,580 34,850
Working Capital
Purchase of materials 31,786 31,786
Salaries, EPF & SOCSO 8,793 8,793
Utilities 516 516
Rental 1,500 1,500
Other Expenditure
Insurance & Road Tax 450 450
for Motor Vehicle
Total 45,084 42,595 450 88,129
Table : Operational Budget

Based on the table above, this is the table for the budget of operational department which the
total of RM88,129. This budget of department which consist of the fixed asset, working
capital, and other expenditure. For the fixed asset which the total is RM45,084 which consist
of the machine and equipment, furniture and fitting, renovation and vehicle estimated at a
total of RM4,458, RM4,845, RM1,201 and RM34,580, respectively. For working capital
which the total is RM42,595, it is consists of the monthly raw materials which cost us around
RM31,786, the salaries, EPF and SOCSO for all manpower which total around RM8,793, the
monthly utilities that include the water, electricity and internet which cost around RM516 and
the rental for us to run our business that cost us roughly RM1,500. While for the other
expenditure, we spend RM450 for the insurance and road tax motor vehicle that we used to
deliver our products to customers.

62
 9.2 Loan Repayment Schedule

LOAN REPAYMENT SCHEDULE

Amount 82,000
Interest Rate 4%
Duration (yrs) 9
Method Baki Tahunan
Year Principal Interest Total Payment Principal Balance
- - 82,000
1 9,111 3,280 12,391 72,889
2 9,111 2,916 12,027 63,778
3 9,111 2,551 11,662 54,667
4 9,111 2,187 11,298 45,556
5 9,111 1,822 10,933 36,444
6 9,111 1,458 10,569 27,333
7 9,111 1,093 10,204 18,222
8 9,111 729 9,840 9,111
9 9,111 364 9,476 -
10 0 0 -

Figure : Loan Repayment Schedule

This is our loan repayment schedule. Our bank loan is Bank Kerjasama Rakyat Malaysia
Berhad which help us to support in the preparation of our business. We will be borrowing
around RM82,000 and the loan period is up to 9 years while the interest rate is 4% only.

63
 9.3 Project Implementation Cost and Sources of Financing

POPIS BITES
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Requirements Cost Loan Hire-Purchase Own Contribution
Fixed Assets Cash Existing F. Assets
Land & Building
Office furniture and fittings 3,400 3,400
office equipment 8,200 7,971 229

signboard 950 950

Machine & equipment 4,458 0 4,458

Furniture & fitting 4,845 4,487 358
renovation 1,201 597 604
vehicle 34,580 34,580
Working Capital 1 months
Administrative 14,219 14,219
Marketing 2,121 2,121
Operations 42,595 39,923 2,672
Pre-Operations & Other Expenditure 5,950 1,050 4,900
Contingencies 10% 12,252 8,232 4,020

TOTAL 134,771 82,000 52,771

Figure : Project Implementation Cost and Sources of Financing

Project implementation cost is the process of estimating and allocating financial resources to
a given project. It is a technique that aims to manage and control expenditures in order to gain
a complete understanding of the project’s financial situation. Good project implementation
cost will assist the project managers in tracking and forecasting spending, as well as making
necessary changes to the project to meet its requirement. Implementing cost management
principles within the project allows us to define and set clear expectations with stakeholders,
monitor and control project scope creep, track project progress, and respond to any
difficulties with corrective action.

Sources of finance refer to the various ways in which a business can raise capital to funds its
operation. For our business, the sources of finance that we use is loan and own contribution
which is cost.

Based on the figure above, the total cost of our business is RM134,771. The capital of our
own cash contribution is RM52,772 while the loan from the bank is around RM82,000. The

64
cash from our own contribution is collected and shared among the partners which Zahra
Sophia who is the General Manager contributed 30% from the total of our own cash
contribution which around RM15,831 while for our Financial Manager, Nur Ain Shazwanna
contributed around RM13,192.72 which is only 25% from the total cash. While for the other
manager which are the marketing manager ( Erna Syazliana ) , administration manager
( Cleonylland Lanjing) and also operational manager (Mohammad Akmal) have equal
contribution which around RM 7,916.

65
 9.4 Pro Forma Cash Flow Statement

POPIS BITES
PRO FORMA CASH FLOW STATEMENT
MONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1 YEAR 2 YEAR 3

CASH INFLOW
Capital (Cash) 52,771 52,771
Loan 82,000 82,000
Cash Sales 53,791 53,791 53,791 53,791 53,791 53,791 54,490 54,690 54,899 55,090 55,290 55,481 652,688 717,956 825,650
Collection of Accounts Receivable
TOTAL CASH INFLOW 134,771 53,791 53,791 53,791 53,791 53,791 53,791 54,490 54,690 54,899 55,090 55,290 55,481 787,459 717,956 825,650

CASH OUTFLOW
Administrative Expenditure
Salary+EPF+SOCSO(general manager) 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 34,125 34,125 34,125
Salary+EPF+SOCSO(administration manager) 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 34,125 34,125 34,125
Salary+EPF+SOCSO(marketing manager) 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 34,125 34,125 34,125
Salary+EPF+SOCSO(operation manager) 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 34,125 34,125 34,125
Salary+EPF+SOCSO(financial manager) 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 2,844 34,125 34,125 34,125

Marketing Expenditure
salary + EPF + SOCSO 1,721 1,721 1,721 1,721 1,721 1,721 1,721 1,721 1,721 1,721 1,721 1,721 20,655 20,655 20,655
promotional expenses 300 300 300 300 300 300 300 300 300 300 300 300 3,600 3,600 3,600
advertising expenses 50 50 50 50 50 50 50 50 50 50 50 50 600 600 600
brochure printing 50 50 50 50 50 50 50 50 50 50 50 50 600 600 600

Operations Expenditure
Cash Purchase 31,786 31,786 31,786 31,786 31,786 31,786 31,886 31,986 32,086 32,186 32,286 32,386 383,536 391,207 410,768
Payment of Account Payable
Carriage Inward & Duty
Salaries, EPF & SOCSO 8,793 8,793 8,793 8,793 8,793 8,793 8,793 8,793 8,793 8,793 8,793 8,793 105,515 105,515 105,515
Utilities (water + electricity + internet) 516 516 516 516 516 516 516 516 516 516 516 516 6,192 6,192 6,192
rental 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 18,000 18,000

Other Expenditure 1,700 1,700 1,700 1,700

Pre-Operations
Deposit (rent, utilities, etc.) 3,450 3,450
Business Registration & Licences 250 250
Insurance & Road Tax for Motor Vehicle 450 450 450 450
Other Pre-Operations Expenditure 100 100
Fixed Assets
Purchase of Fixed Assets - Land & Building
Purchase of Fixed Assets - Others 57,634 57,634
Hire-Purchase Down Payment
Hire-Purchase Repayment:
Principal
Interest
Loan Repayment:
Principal 759 759 759 759 759 759 759 759 759 759 759 759 9,111 9,111 9,111
Interest 273 273 273 273 273 273 273 273 273 273 273 273 3,280 2,916 2,551
Tax Payable 0 0 0 0
TOTAL CASH OUTFLOW 61,884 61,668 59,968 59,968 59,968 59,968 59,968 60,068 60,168 60,268 60,368 60,468 60,568 785,297 731,170 750,366
CASH SURPLUS (DEFICIT) 72,887 -7,876 -6,176 -6,176 -6,176 -6,176 -6,176 -5,578 -5,478 -5,369 -5,278 -5,178 -5,087 2,161 -13,214 75,283
BEGINNING CASH BALANCE 72,887 65,011 58,834 52,658 46,482 40,305 34,129 28,551 23,073 17,704 12,426 7,248 2,161 -11,052
ENDING CASH BALANCE 72,887 65,011 58,834 52,658 46,482 40,305 34,129 28,551 23,073 17,704 12,426 7,248 2,161 2,161 -11,052 64,231

Figure : Pro Forma Cash Flow

66
A pro forma cash flow statement is a financial prediction that estimates the amount of cash
inflows and outflows projected in future periods throughout a given time period. It might be
created as part of the annual budgeting or forecasting process, or in response to a special
request for cash flow statistics. The statement is important for monitoring a company’s
financial health and anticipating when where might be cash shortages in the near future, so
that management can prepare by securing more debt or equity capital to cover the expected
shortfall.

The total cash inflow of this business in the first year in RM787,459. For the second year is
RM717,956 while for the third year is RM825,650. And for the cash outflow for this business
in the first year is RM785,297. For the second year is RM731,170 while for the third year is
RM750,366.

For the ending cash balance that stated in Popis Bites Pro Forma Cash Flow Statement for the
first year is RM2,161. Then for the second year the ending cash balance decreasing into RM-
11,052 but increase back for the third year into RM64,231. It means that the business still
manages to gain profit even though they got through deficit for the second year.

67
 9.5 Pro Forma Income Statement

POPIS BITES
PRO-FORMA INCOME STATEMENT

Year 1 Year 2 Year 3

Sales 652,688 717,956 825,650
Less: Cost of Sales
Opening stock
Purchases 383,536 391,207 410,768
Less: Ending Stock
Carriage Inward & Duty

Gross Profit

Less: Enpenditure
Administrative Expenditure 170,625 170,625 170,625
Marketing Expenditure 25,455 25,455 25,455
Other Expenditure 1,700 1,700 1,700
Business Registration & Licences 250
Insurance & Road Tax for Motor Vehicle 450 450 450
Other Pre-Operations Expenditure 100
Interest on Hire-Purchase
Interest on Loan 3,280 2,916 2,551
Depreciation of Fixed Assets 11,812 11,812 11,337
Operations Expenditure 129,707 129,707 129,707
Total Expenditure 726,914 733,871 752,592
Net Profit Before Tax -74,226 -15,914 73,058
Tax 0 0 0
Net Profit After Tax -74,226 -15,914 73,058
Accumulated Net Profit -74,226 -90,141 -17,083

Figure : Pro Forma Income Statement

A pro forma income statement is a document that shows a company’s adjusted income after
removing certain financial entries over time. it is prepared by the business entity to prepare
the forecasts of revenue and expenses that they intend to have in the future by following
certain assumptions such as the competition level in the market, the size of the market, the
growth rate and etc.

The pro forma income statement that shown above show the accumulated net profit for this
Popis Bites. Which decreasing from year 1 to year 2, and increasing back to the third year.

68
 9.6 Pro Forma Balance Sheet

POPIS BITES
PRO-FORMA BALANCE SHEET
Year 1 Year 2 Year 3
ASSETS

Non-Current Assets (Book Value)

Land & Building
Office furniture and fittings 2,720 2,040 1,360
office equipment 6,560 4,920 3,280

signboard 475

Machine & equipment 3,567 2,675 1,783

Furniture & fitting 3,876 2,907 1,938
renovation 960 720 480
vehicle 27,664 20,748 13,832
Other Assets
Deposit 3,450 3,450 3,450

49,272 37,460 26,124

Current Assets
Stock of Raw Materials 0 0 0
Stock of Finished Goods 0 0 0
Accounts Receivable
Cash Balance 2,161 -11,052 64,231
2,161 -11,052 64,231

TOTAL ASSETS 51,434 26,408 90,355

Owners' Equity
Capital 52,771 52,771 52,771
Accumulated Profit -74,226 -90,141 -17,083
-21,455 -37,370 35,688
Long-Term Liabilities
Loan Balance 72,889 63,778 54,667
Hire-Purchase Balance
72,889 63,778 54,667
Current Liabilities
Accounts Payable

TOTAL EQUITY & LIABILITIES 51,434 26,408 90,355

Figure : Pro Forma Balance Sheet

A pro forma balance sheet is a financial record that shows a company’s assets, liabilities and
equity at a certain moment in time. It is not prepared in line with General Accepted
Accounting Standards (GAAP) and is primarily a balance sheet projection. Pro forma

69
projections present an accurate and complete picture of your firm over the next 5 to 7 years in
a straightforward and clean manner. They include the same financial statements as established
businesses, such as a balance sheet, profit and loss statement, and cash flow statement. These
statements represent the future business activity and the financial performance of the
company.

Based on the pro forma balance sheet table above is the total assets and equity and liabilities
of the business. It shown that the first year the total of assets and equity and liabilities of
Popis Bites is RM51,434 but it is decrease for the second year which the total is RM26,408.
And for the third year, the total assets and equity and liabilities of this business increase into
RM90,355. It shown that our company’s is in a good state even thought the total is decreasing
for the second year.

70
 9.7 Financial Analysis

POPIS BITES
FINANCIAL RATIO ANALYSIS
Year 1 Year 2 Year 3

LIQUIDITY
Current Ratio #DIV/0! #DIV/0! #DIV/0!
Quick Ratio (Acid Test) #DIV/0! #DIV/0! #DIV/0!

EFFICIENCY
Inventory Turnover #VALUE! #VALUE! #VALUE!

PROFITABILITY
Gross Profit Margin #VALUE! #VALUE! #VALUE!
Net Profit Margin -11.37% -2.22% 8.85%
Return on Assets -144.31% -60.26% 80.86%
Return on Equity 345.96% 42.59% 204.71%

SOLVENCY
Debt to Equity -339.72% -170.67% 153.18%
Debt to Assets 141.71% 241.51% 60.50%
Time Interest Earned -24 -6 28

Figure : Pro Forma Financial Ratio Analysis

Financial ratio analysis is a mathematical tool for determining a company’s liquidity,

operational efficiency, and profitability by examining its financial statements, such as the
balance sheet and income statement. Ratio analysis compares line-item data form a
company’s financial records to give insights concerning profitability, liquidity, operational
efficiency, and solvency.

For profitability ratios, these ratios compare a company’s ability to create profits to its
revenue, assets, and equity. Profitability includes the gross profit margin, net profit margin,
return on assets, and return on equity. Based on the financial ratio analysis of Popis Bites. For
the net profit margin in the first year, the percentage is -11.37% then increase on the second
year which is -2.22%. After that for the third year, the percentage is 8.85%. Other than that,
the percentage of return on assets of Popis Bites for the first year and the second year is -
144.31% and -60.26%. While it increases for the third year which is 80.86%. And for the
return on equity, for the first year, the percentage is 345.96% and for the second year is
42.59%. While for the third year, the return on equity’s percentage for Popis Bites is
204.71%.

71
Solvency ratios determine a company’s ability to meet long-term obligations. Solvency ratios
include the debt-to-equity ratio, the debt to asset ratio, and the interest coverage ratio. For the
debt to equity ratio of the Popis Bites, the first year’s percentage is -339.72% and for the
second year is -170.67% while for the third year is 153.18%. Other than that, the debt to
assets is decreasing from year 1 into year 3 which are 141.71% , 241.51% and 60.50%. While
time interest earned for this business for the first year is -24 times, for the second year is -6
times and for the third year is 28 times.

72
 9.8 Financial Ratios Graph

Net Profit Margin

10.00%

5.00%

0.00%
Percent

1 2 3

-5.00%

-10.00%

-15.00%

Year

Figure : Net Profit Margin

Return on Assets

100.00%

50.00%

0.00%
1 2 3
Percent

-50.00%

-100.00%

-150.00%

-200.00%

Year

Figure : Return on Assets

73
 Return on Equity

400.00%

350.00%

300.00%

250.00%
Percent

200.00%

150.00%

100.00%

50.00%

0.00%
1 2 3

Year

Figure : Return on Equity

Debts to Equity

200%

100%

0%
1 2 3
Percent

-100%
Serie…

-200%

-300%

-400%

Year

Figure : Debts to Equity

74
 Debts to Assets

300%

250%

200%
Percent

150%

100%

50%

0%
1 2 3

Year

Figure : Debts to Assets

Times Interest Earned

40

30

20

10
Times

0
1 2 3

-10

-20

-30

Year

Figure : Times Interest Earned

75
10.0 BUSINESS MODAL CANVAS

76
11.0 CONCLUSION

The idea of establishing Popis Bites is a business plan that teaches us to be more strategic in
designing a business in order to achieve profit. The planning process has several advantages
and provides experience in imaginative, innovative, planned, and accurate estimates in
business. The goal of this business plan is to provide a long-term vision and a very clear
roadmap for the company. Companies will function more efficiently and grow as a result. We
have carefully investigated our market, our industry, our suppliers, our funding sources, and
many other factors to enable these operations. We have no doubt that this company will
generate tremendous profits and returns on investment. According to the business strategy,
we are committed to operating this venture profitably and are prepared to face obstacles along
the way. Since we are professionals in the business sector, we will always give our
commitment, even in the face of difficulties and roadblocks. In the future, as we serve our
cherished clients, we are required to provide our popis with greater originality, potential, and
value. It is our sincere desire that this enterprise would thrive in Samarahan's food and dessert
industry and realize our long-term goals of being nationally recognized through the
development of more locations. Additionally, we want to build strong bonds with both our
clients and suppliers. By using the highest quality popis, our Popis Bites team will provide
the world with the greatest experience.

77