roup report subject financial planning and policy start up the dry nut kingdom shop

VIETNAM GENERAL CONFEDERATION OF LABOR TON DUC THANG UNIVERSITY FACULTY OF FINANCE AND BANKING ĐẠI HỌC TÔN ĐỨC THẮNG GROUP REPORT SUBJECT: FINANCIAL PLANNING AND POLICY START UP THE DR

VIETNAM GENERAL CONFEDERATION OF LABOR

TON DUC THANG UNIVERSITY FACULTY OF FINANCE AND BANKING ĐẠI HỌC TÔN ĐỨC THẮNG

GROUP REPORT SUBJECT: FINANCIAL PLANNING AND POLICY

START UP THE DRY NUT KINGDOM SHOP Group members:

No Full name Student ID

2 Thị Thu Hường B21H0304

3 Pham Trang Phi Long B21H0317

Instructor: DO TH] THANH NHAN

Ho Chi Minh City, May, 2024

CHAPTER 1: COMPANY INTRODUCTION

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CHAPTER 3: PRO.JECT RISK ANALUYSIS G HHHHHgh, 23

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GROUP REPORT

Student ID Full name Tasks Contribution

B20H0627 Pham Kiéu Trinh

Thảo luận chọn chủ đề Chỉnh sửa word Tìm kiêm số liệu excel

100%

B21H0304 Thi Thu Huong

Thảo luận chọn chủ đề Chỉnh sửa và làm

As students at Ton Duc Thang University's Faculty of Finance and Banking, we are keen to learn

more about the sector we are studying and to expand our learning possibilities We don't know the specifics of the work that they may be required to undertake in the future due to a lack of information and limited opportunities for practical experience

We have a better understanding of the jobs that will occur in the future thanks to our studies in Investment Planning and Budgeting, as well as the dedicated instruction of Ms Do Thi Thanh Nhan And we'll do our best to finish it We also want to offer our greatest appreciation to you for sticking with us and imparting not only information but also enthusiasm for the industry

To complete this mid-term report on Capital Budgeting, we decided to launch a project to create

a Nutritious grain shop called The Dry Nut Kingdom because we all have a strong desire to learn about startups in particular and finance in general Because the information is still insufficient, if any errors occur during the test, I hope you will consider and correct them so that we may learn from them and use them as luggage in the future Again, thank you so much!

CHAPTER 1: COMPANY INTRODUCTION

1.1 Introduction of projects

LUI Project’s name: THE DRY NUT KINGDOM SHOP

At The Dry Nut Kingdom Store, we take pleasure in our varied selection of premium dry nuts From classic favorites like almonds and cashews to exotic types like walnuts and lotus seeds, our product collection has something for everyone's taste and diet

Whether you're looking for protein-rich snacks to fuel your workouts or healthy snacks to satisfy

your midday cravings, we offer something for everyone

1.12 Reasons for choosing the project

Our objective is to encourage well being by providing convenient, nutritious snacks We aspire

to be the go-to site for anyone wishing to improve their snacking experience with healthful, natural ingredients By emphasizing quality, sustainability, and customer satisfaction, we hope to inspire a community of health-conscious individuals dedicated to improving their lives one mouthful at a time

1.2 Analysis of strengths and weaknesses

1.2.1 Strengths:

Increasing Health Consciousness: As health and wellness become more popular in Vietnam, there is a greater need for nutritious snack options

Diverse Product Selection: The store provides a wide range of dry nuts to suit a variety of tastes

and nutritional needs

Quality Management: Providing high-quality products through extensive testing and screening processes fosters client trust

Sustainability Initiatives: The store's commitment to sustainable sourcing and environmental stewardship connects with environmentally conscious consumers, boosting the brand's reputation and attracting eco-friendly customers

1.2.2 Weaknesses (Weaknesses):

Limited Brand Awareness: Being a new business, the Nutritious Dry Nut Store may have

trouble gaining a solid reputation in the competitive Vietnamese market

Price Sensitivity: Given Vietnamese customers’ penchant for low prices, premium prices for

wholesome snacks may drive away some customers from the store

Localized Taste Preferences: Adapting the product offerings to suit local taste preferences and dietary habits may require market research and product customization efforts

1.2.4 Threats:

Competition: The Nutritious Dry Nut Store faces a threat from established local and around the world snack brands, requiring unique branding and marketing efforts to stand out in the market Seasonal Supply Fluctuations: Seasonal supply fluctuations can cause problems for the Nutritious Dry Nut Store, including shortages, pricing volatility, and operational delays

Shifting Consumer Preferences: To remain competitive, stores must adapt to changing consumer preferences, including health trends and lifestyle choices

CHAPTER 2: APPRAISAL OF INVESTMENT PROJECTS

2.1.Project introduction

2.1.1 Products

Main products: We sell several types of nuts, sweets, jams and cake

The dry Nut Kingdom Address: 60 Khanh Hoi Street, Ward 4, District 4, Ho Chi Minh City, Vietnam

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be close to the city center for convenient shopping, so it's good to have potential customers in this age group

2.1.2 Scale of project implementation

The Nutritious Dry Nut Store welcomes customers with a modem yet earthy aesthetic Large windows allow natural light to filter in Upon entering the store, customers are greeted by a warm and welcoming atmosphere The interior design with earthy tones, natural materials, and eco-friendly elements Recycled wood fixtures and shelving create arustic yet contemporary backdrop for showcasing the assortment of dry nuts At the checkout counter, environmentally friendly packaging options such as recyclable paper bags or reusable containers are highly visible

Soft background music and the relaxing smell of roasted almonds create a sensory-rich environment that promotes comfort and relaxation Warm lighting fixtures create a soft glow that highlights the store's natural textures and hues Seating areas are thoughtfully positioned to create a cozy space for visitors to pause, absorb their purchases, and chat with friends or fellow nut collectors

2.1.3 Services

Personalized Assistance:

Knowledgeable and friendly staff members are on hand to offer expert guidance and recommendations tailored to individual tastes, dietary preferences, and health goals Whether customers are seeking protein-rich snacks for post-workout recovery or allergen-free options for special dietary needs

Tasting Events and Workshops:

To engage and educate clients, the Nutritious Dry Nut Store holds common tasting events and workshops These interactive seminars allow consumers to try new nut kinds, learn about the health advantages of various nuts, and find new ways for adding nuts into their diet

Online Ordering and Delivery:

For your convenience and accessibility, the Nutritious Dry Nut Store provides online ordering and delivery Customers can browse the store's collection, place orders, and arrange for home or office delivery using the website or mobile app

2.1.4 Management organization

a Founder/Owner:

The founder/owner is usually the mastermind behind the Nutritious Dry Nut Store concept They define the general direction and strategic objectives of the firm, oversee operations, and ensure alignment with the company's mission

b Management Team:

The management team consists of skilled professionals that control various business functions, such as : Operations Manager, Marketing Manager, Sales Manager, Finance Manager, Human Resources Manager

2.1.5 Expected salary schedule

amount (person) salary (VND/ month) into money Manager 1 15,000,000 15,000,000

Appendix I, I and II issued together with Decree No 15/2022/ND-CP dated

2.1.6 Project capital upon establishment

No Name Contribution Amount

Cakes and various nutritious seeds are sold at prices ranging from 90,000 to 360,000 VND,

considered reasonable and ensuring the quality and taste of the products By surveying the number of people who will consume the products, we can estimate the revenue as follows:

* Daily revenue

TOTAL DAILY REVENUE

Table 1: Daily revenue

" Holiday and Tet revenue

TOTAL REVEN

UE/DAY 1.451.612,90 1.774.193,55 8.709.677,42 6.532.258,06 6.967.741,94

4.645.161,29 4.645.161,29

3.225.806,45 3.096.774,19 1.774.193,55 3.145.161,29 2.177.419,35 3.096.774,19 51.241.935,48

TOTAL REVEN

UE/DAY 2.801.612,90 3.274.193,55 14.109.677,42 10.582.258,06 12.367.741,94 9.445.161,29

Lotus seed jam

Brown rice bar

TOTAL HOLIDAY AND TET REVENUE

# Revenue for year

MONTH NUMBEROF HOLIDAY REV

Table 2: Holiday and Tet revenue

VENUE 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 51.241.935,48 Table 3: Revenue forecast

7.345.161,29

6.225.806,45 5.496.774,19 3.274.193,55 5.395.161,29 4.427.419,35 5.496.774,19 90.241.935,48

NORMAL RE MONTHLY REVE

NUE 1.627.500.000,00 1.473.774.193,55 1.627.500.000,00 1.576.258.064,52 1.627.500.000,00 1.576.258.064,52 1.678.741.935,48 1.678.741.935,48 1.576.258.064,52 1.576.258.064,52 1.576.258.064,52 1.627.500.000,00 19.222.548.387,10

Therefore currently, we estimate that menu item prices won't alter in the next five years With an average annual growth rate of approximately 10%, the data indicates that the in year 5 profit will

be 28.143.733.093,55 VND This year's total revenue consists of both holiday and weekday

profit

2.3 Forecast costs (Variable costs, fixed costs, production costs and other costs .)

2.3.1 Raw materials cost

Our store relies heavily on its raw material supply We have made efforts to seek out high- quality ingredients, comprehensive production equipment, safe hygiene standards, and

reasonable prices to meet both our customers' budgets and the expenses of the nutritional product

240

2.400

240 1.440 1.200

960 3.840

192 14.400 14.400 4.959

720 19.200 16.800 3.600 1.200 4.800 4.800 1.200

480

214.500

48.000 108.000 23.500 120.000

19.900 108.500 50.000 65.000 9.300 39.000 278.000 32.000 235.000 140.000 103.000 180.000 130.000 159.000 92.000 99.000 110.000 165.000 39.000

1.000

800

500 1.000 1.000

50

500

500 1.000

80

500 5.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000

500

500 1.000 1.000

9.266.400

2.592.000 9.331.200 3.384.000 864.000

28.656.000 1.562.400 4.320.000 2.340.000 3.348.000 8.985.600 320.256 13.824.000 101.520.000 20.827.800 2.224.800 103.680.000 65.520.000 17.172.000 3.312.000 28.512.000 31.680.000 5.940.000 561.600

Table 4: Raw materials cost

2.3.2 Equipment and tools cost

We split the area, which is roughly 75 square meters, into three primary sections, as follows:

Reception area: 15 square meters

Store: 57 square meters

Electricity and water systems 1 16.800.000 16.800.000

TOTAL CONSTRUCTION COST 136.500.000

Table 6: Construction cost

2.3.4 Fixed cost

FIXED COST PRICE INTO MONEY (YEAR)

Leasing premises cost 22.000.000 264.000.000

VARIABLE COST 6,483,644,454

Table 8: Variable cost

2.3.6 The initial investment cost

- CAPEX:

Table 9: CAPEX

- The initial investment:

Table 10: Initial investment 2.4 Building the income statement

2.4.1 Depreciation

* Depreciation of equipment and tools

According to Circular 23/2023/TT-BTCof the Law of Vietnam, we separate the depreciation of equipment and tools into 2 tables depending on the number of years of its use

begin

Depreci 160695 160695 16069 16069 16069 16069 16069 16069 ation | 00 00 300 500 500 5090 500 500 Net 11248 96417 80347 64.278 48.208 32.139 16.069 0 PPE 6.500 000 500 000 500 000 500

ending

Table 12: Depreciation of equipment and tools

® Depreciation of construction

Gross 129.80

000

0 0 0 00 00 Principle 400,000,00 400,000,00 400,000,00 400,000,0 400,000,0 payment 0 0 0 00 00

| Interest 180,000,00 144,000,00 108,000,00 | 72,000,00 36,000,00 | payment 0 0 0 0 0 Ending 2,000,000, 1,600,000, 1,200,000, 800,000,00 400,000,0 0

"balance | 000_ 000 000 0 00

Table 15: Interest expense 2.4.3 Net working capital

Revenue 19222548 21144803 23.259.283 25.585.211 28.143.733 increase _ _ 38710 .22581 548,39 903,23 093,55

NWC 2.480.549, 2.728.604 3.001.465 3.301.611 3.631.773