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Dedication
Dedicated to
Our dear and near, those who always help us when we need them and give us the lesson of
encouragement to say that,

A winner is one who accepts his failures and mistakes, picks up the pieces, and continues
striving to reach his goals.

We are very thankful to our respected teacher and also dedicate our this project to our teacher,

Maam Lubna Safder

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Acknowledgement
Firstly we would like to pay our deep thanks to Allah Almighty who gave us the strength and
ability to make this project report.

Next we owe our bottomless thanks to our respected teacher Ma;am Lubna Safder who
directed us well and was always available to clear our doubts and misunderstanding.

We wish to thanks to our friends for suggestions and critical review of the manuscript.

Thank You
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Table of Content
Sr. Topic Page No.
1. Executive Summary 4
1.1 Objective 4
1.2 Mission 5
1.3 Key success 5
2. Company Summary 5
2.1 Start up summary 5
2.2 Company ownership 7
2.3 Key partnership 7
2.4 Product 7
3. Market Analysis 8
3.1 Market segmentation 8
3.2 Target market 10
3.3 Industry analysis 10
4. Strategy and Implementation Summary 11
4.1Sale Strategy 11
4.1.1 Sale forecast
4.2 Milestones 12
4.3 Marketing Strategy 12
4.4 Competitive Edge 12
5. Management Summary 13
5.1 Personal Plan
6. Financial Plan 13
6.1 Important Assumptions
6.2 Breakeven Analysis 14
6.3 Project Cash Flow 15
6.4 Project Balance sheet 17
6.5 Project Business Ratio 20
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1.Executive Summary

4EverGreen is dedicated to providing a quality choice for people is looking for plastic pipe
and bottle gardening, as well as serving contractors who need a reliable source of products. Our
start-up expenses come to 131,000 which includes the cost of the greenhouses (20,000) and the
cost of rent for the land (10,000). The start-up costs will be financed entirely by our self.
We will offer a wide variety of flower plants, along with a selection of garden supplies. Most of
the plants samples we sell will be grown in our greenhouses. With a convenient location
4EverGreen intends to successfully market to the residential customer, as well as contractors and
renters.

We would like to see a five to ten percent increase in our customer base each year. Our
marketing strategy includes providing a knowledgeable staff, affordable prices, a great location,
and top notch customer service.

4EverGreen has been the dream of owners Forester for many years, and has been a project in the
making for the last five years. we will manage all aspects of operations at 4EverGreen. we will
oversee the staff and be involved with the ordering of merchandise, while we will be responsible
for the ordering of the garden supplies and plant stock, as well as the maintenance of the
greenhouses.

Our Company 4EverGreen aims to experience a growth rate of 20% in sales for the second year
of operation and build upon that as the company grows. With creative marketing, and a quality
choice of plants and garden supplies for our customers intends to make its presence known in the
gardening community.

1.1 Objectives

1. Maintain an average gross margin at or above 50%.

2. Generate an average 30,000 of sales each business day of each month.

3. Realize an annual growth rate of 10% in Year 2.

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1.2 Mission

4EverGreen is dedicated to providing a wide variety of plants samples in an aesthetic setting.

Customer service is extremely important. We want each customer to have a pleasant shopping
experience, and it is the intention of our staff to answer questions with expertise and to offer
advice when we feel it is needed.

1.3 Keys to Success

The primary keys to success for the company will be based on the following factors:

Sell products of the highest quality with excellent customer service and support.

Retain customers to generate repeat purchases and make referrals.

Continue to expand daily sales by adding to the variety of plants we sell.

Communicate with our customers through creative advertising.

2.Company Summary
4EverGreen is the dream of 4Friend, Imran, Mudassar, Farhan And Asif has been a
project in the making for five years. With an opening date of April of this year, we are
seeing the dream of operating a Plastic pipe and bottle gardening come to fruition.
Located on the M.A Jinnah Road Okara. 4EverGreen will focus on providing quality
plants samples along with a variety of flowers. Our aim is to serve both residential
customers and landscaping contractors. We will also have a variety of garden accessories
such as ponds, statues, potting soils, fertilizers, and garden tools. Our start-up
requirements will be 131,000.
2.1 Start-up Summary
Our start-up requirements come to 100,000 which include the first month's rent of the
land for our nursery. The regular rental fee is 10,000 a month. The start-up costs will be
financed entirely by our self.
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START-UP REQUIREMENTS

Start-up Expenses

Legal 5000

Brochures 15,000

Insurance 5000

Rent 10,000

Expensed Equipment 38,000

TOTAL START-UP EXPENSES 73,000

Start-up Assets

Cash Required 20,000

Start-up Inventory 26,500

Other Current Assets 0

Long-term Assets 12,000

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TOTAL ASSETS 58,000

Total Requirements 131,000

2.2 Company Ownership (partnership)

Muhammad Imran, Mudassar Nazar, Farhan Saeed and Muhammad Asif are the owners
and operators of 4EverGreen. We are students of University of Education Okara and we
are going to launch a new business of plastic pipe and bottle gardening at Okara city. We
all belong to villages that are why we have little bit experience of gardening.

2.3Key Partnership

No. of Partners

1. Muhammad Imran 25% shares of partnership

2. Mudassar Nazar 25% shares of partnership
3. Farhan Saeed 25% shares of partnershop
4. Muhammad Asif 25% shares of partnership

2.4Products
4EverGreen will offer a wide variety of bedding plants, flowers plants along with many garden
accessories such as fountains, stepping stones, garden tools, fertilizers, and potting soils. Most of
the plants will be grown on-site in state-of-the-art greenhouses. Initially though, we will buy full
grown plants for our first few months of inventory.
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3.Market Analysis Summary

4EverGreen target market strategy is based on becoming an attractive choice for homeowners
and landscape contractors in the M.A Jinnah Road at Okara region. The target markets we are
going to pursue are the residential consumers looking for a wide variety of plants to beautify
their residences. Landscape contractors will be attracted by competitive prices and a diverse
inventory. People will want to shop at our location because of the superior customer service we
will provide. 4EverGreen would like to see a five to ten percent increase in customers annually.

3.1 Market Segmentation

The profile of our customer consists of the following geographic and demographic information:

Geographics

Our immediate geographic market is M.A Jinnah Road at Okara city area with a population
of 200,000 people estimated..

A 20 mile geographic area would want our services, as we become a well known nursery.

The total target market is estimated at 50,000 people.

Demographics

Male and Female.

Married and Single.

Combined annual income in excess of 500,000.

Age range of 25 to 80 years, with a median age of 40.

Own their own houses or townhouses valued at over 150,000.

Most work out of the home by choice in a variety of work environments.

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MARKET ANALYSIS

YEAR YEAR YEAR YEAR YEAR

1 2 3 4 5

Potential Growth CAGR

Customers

Residential, 5% 50,000 52,500 55,125 57,881 60,775 5.00%

Homeowners

Commercial 7% 100 107 114 122 131 6.98%

Contractors

Renters 5% 30,000 31,500 33,075 34,729 36,465 5.00%

Total 5.00% 80,100 84,107 88,314 92,732 97,371 5.00%

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3.2 Target Market Segment Strategy

Our target market is based on becoming a resource for people looking to buy flowers samples
garden supplies. Our marketing strategy centers on superior performance in the following areas.

Customer service

Large selection and fair pricing

Quality products

The target markets are separated into three segments; "Residential, Homeowners," "Commercial
Contractors," and "Renters". The primary marketing opportunity is selling to these accessible
target market segments that focus on the beautification of peoples' homes and places of business.

Residential, Homeowners -- 4EverGreen would like to be an attractive choice for homeowners

purchasing plants and garden supplies. With our large and varied selection of plants samples
garden supplies it is our aim to give individual attention to every customer and to serve their
planting needs. The residential sector has a wide range of income levels, but on average the
annual household income of our customers is 50,000.

Commercial Contractors -- Commercial contractors are important 4EverGreen customers. A

consistent inventory, and providing the large quantities contractors need, is important. With
prompt and affordable service, contractors will know that they can count on us to meet their
needs in a professional manner. Most of the contracting businesses we will service have
annual revenue of at least 50,000 to over 100,000.

Renters -- People who do not own their own homes but need flowers and plants to beautify their
living spaces make up an important segment of our target market. Many rentals and even
apartment complexes have spaces that renters can use to plant gardens. Household income for
this group would be in the range of 20,000 to 50,000.

3.3 Industry Analysis

The plastic pipe and bottle gardening business is highly competitive, and it is important to
maintain a high level of customer service, offer quality products, and give the consumer a wide
variety of choices when shopping for plants samples. Our approach will be to offer a diverse
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selection of plants, garden supplies. Exceptional customer service will be important in meeting
the needs of our target markets. Healthy plants will be a top priority, and we will display the
plants artistically. Plants are a commodity that will always have a market as people consider
them to be very important to have around their residences.

4.Strategy and Implementation Summary

Our strategy is based on serving our customers with expert service and product knowledge.

Also:

We are building our marketing plan to reach homeowners, renters, and contractors.

We focus on satisfying the needs of our customers.

We focus on providing quality plants at affordable prices.

4.1 Sales Strategy

The primary sales strategy includes these factors:

Exceptional customer service

Exceptional product knowledge

Large and varied inventory

Convenient location.

4.1.1 Sales Forecast

The sales forecast is broken down into two main revenue streams: the general public, and
contractors. The sales forecast for the upcoming year is based on a modest growth rate for sales.
Being a start-up business we are projecting a growth rate of 20%, hoping our advertising will
bring in new customers daily.
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4.2 Milestones

MILESTONES

Milestone Start Date End Date Budget Manager Department

Business Plan 03/05/2017 03/08/2003 131,000 Muhammad Management

Imran

Accounting plan 03/06/2017 03/20/2017 20,000 Farhan Accountant

saeed

Marketing and 4/15/2017 7/21/2017 29,000 Muhammad Management

Advertising Asif

Totals 180,000

4.3 Marketing Strategy

Our marketing strategy is based on becoming an option for contractors and the general public to
fill their plant and shrubbery needs. Our marketing strategy is based on superior performance in
the following areas:

Customer service

Knowledgeable staff

Affordable prices

Great location.

4.4 Competitive Edge

4EverGreen will have one of the most extensive and affordable plant and flower selections in the
Okara area, and a very knowledgeable staff ready to provide unparallel customer service.
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Contractors looking for a reliable nursery will find 4EverGreen very supportive and easy to work
with. The ease and convenience of our location is a very big plus.

5.Management Summary
Owners will oversee and manage all aspects of operation at4EverGreen. Imran will be
responsible for the ordering of garden supplies and tree stock as well as the maintenance of the
greenhouses. Farhan will be responsible for overseeing staff and working with contractors as
well as doing some of the ordering of merchandise.

5.1 Personnel Plan

4Freinds staring 4EverGreen Small business in which 4Friends will get on the particular
percentage of profit. In case of loss all will pay particular percentage f loss

6.Financial Plan
The financial plan contains these essential factors:

A growth rate of 20% in sales for the year 2019, Average in sales per business day (305 days
per year) in excess of 90.000.

Difficulties and Risks

Slow sales resulting in less-than projected cash flow.

Overly aggressive and debilitating actions by competitors.

A parallel entry by a new competitor.

Sluggish economic conditions.

6.1 Important Assumptions

The following critical assumptions will determine the potential for future success.

A healthy economy that supports moderate growth in our market.

Low operating expenses, particularly in the area of buying plants that could be grown on-
site.
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GENERAL ASSUMPTIONS

YEAR 1 YEAR 2 YEAR 3

Plan Month 1 2 3

Current Interest Rate 9.00% 9.00% 9.00%

Long-term Interest Rate 7.00% 7.00% 7.00%

Tax Rate 25.42% 25.00% 25.42%

Other 0 0 0

6.2 Break-even Analysis

The following chart and table summarize our break-even analysis. Our fixed costs will be
approximately 14,800 per month at the onset and we expect to reach the break-even point in the
third year of operation.

BREAK-EVEN ANALYSIS

Monthly Revenue Break-even 45,000

Assumptions:
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Average Percent Variable Cost 50%

Estimated Monthly Fixed Cost 20,000

6.3 Projected Cash Flow

The cash flow projections are outlined below. These projections are based on our basic
assumptions with revenue generation factors carrying the most significant weight regarding the
outcome. We are anticipating that we will have a steadily increasing cash flow as the business
continues to grow.

PRO FORMA CASH FLOW

YEAR 1 YEAR 2 YEAR 3

Cash Received

Cash from Operations

Cash Sales 79,000 94,800 113,760

Cash from Receivables 217,825 280,565 336,678

SUBTOTAL CASH FROM OPERATIONS 296,825 375,365 450,438

Additional Cash Received

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Sales Tax, VAT, HST/GST Received 0 0 0

New Current Borrowing 0 0 0

New Other Liabilities (interest-free) 0 0 0

New Long-term Liabilities 0 0 0

Sales of Other Current Assets 0 0 0

Sales of Long-term Assets 0 0 0

New Investment Received 5,000 0 0

SUBTOTAL CASH RECEIVED 301,825 375,365 450,438

Expenditures Year 1 Year 2 Year 3

Expenditures from Operations

Cash Spending 136,000 157,000 169,000

Bill Payments 171,632 215,464 266,541

SUBTOTAL SPENT ON OPERATIONS 307,632 372,464 435,541

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Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out 0 0 0

Principal Repayment of Current Borrowing 0 0 0

Other Liabilities Principal Repayment 0 0 0

Long-term Liabilities Principal Repayment 0 0 0

Purchase Other Current Assets 0 0 0

Purchase Long-term Assets 0 0 0

Dividends 0 0 0

SUBTOTAL CASH SPENT 307,632 372,464 435,541

Net Cash Flow (5,807) 2,901 14,897

Cash Balance 14,193 17,094 31,991

6.4 Projected Balance Sheet

4EverGreen balance sheet is outlined below.

PRO FORMA BALANCE SHEET

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YEAR 1 YEAR 2 YEAR 3

Assets

Current Assets

Cash 14,193 17,094 31,991

Accounts Receivable 19,175 23,010 27,612

Inventory 7,150 8,580 10,296

Other Current Assets 0 0 0

TOTAL CURRENT ASSETS 40,518 48,684 69,899

Long-term Assets

Long-term Assets 12,000 12,000 12,000

Accumulated Depreciation 0 0 0

TOTAL LONG-TERM ASSETS 12,000 12,000 12,000

TOTAL ASSETS 52,518 60,684 81,899

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Liabilities and Capital Year 1 Year 2 Year 3

Current Liabilities

Accounts Payable 9,618 18,434 22,219

Current Borrowing 0 0 0

Other Current Liabilities 0 0 0

SUBTOTAL CURRENT LIABILITIES 9,618 18,434 22,219

Long-term Liabilities 0 0 0

TOTAL LIABILITIES 9,618 18,434 22,219

Paid-in Capital 105,000 105,000 105,000

Retained Earnings (41,500) (62,100) (62,750)

Earnings (20,600) (650) 17,430

TOTAL CAPITAL 42,900 42,250 59,680

TOTAL LIABILITIES AND CAPITAL 52,518 60,684 81,899

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Net Worth 42,900 42,250 59,680

6.5 Business Ratios

Business ratios for the years of this plan are shown below. Industry profile ratios based on the
Standard Industrial Classification (SIC) Code 5193.02, Flowers and Nursery Stock are shown for
comparison.

The following will enable us to keep on track. If we fail in any of these areas, we will need to re-
evaluate our business model:

Gross margins at or above 50%.

Month-to-month annual comparisons indicate an increase of 15% or greater.

Do not depend on a credit line to meet cash requirements.

RATIO ANALYSIS

YEAR 1 YEAR 2 YEAR 3 INDUSTRY

PROFILE

Sales Growth 0.00% 20.00% 20.00% 1.22%

Percent of Total Assets

Accounts Receivable 36.51% 37.92% 33.71% 30.27%

Inventory 13.61% 14.14% 12.57% 25.69%

Other Current Assets 0.00% 0.00% 0.00% 27.60%

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Total Current Assets 77.15% 80.23% 85.35% 83.56%

Long-term Assets 22.85% 19.77% 14.65% 16.44%

TOTAL ASSETS 100.00% 100.00% 100.00% 100.00%

Current Liabilities 18.31% 30.38% 27.13% 44.32%

Long-term Liabilities 0.00% 0.00% 0.00% 11.33%

Total Liabilities 18.31% 30.38% 27.13% 55.65%

NET WORTH 81.69% 69.62% 72.87% 44.35%

Percent of Sales

Sales 100.00% 100.00% 100.00% 100.00%

Gross Margin 50.00% 50.00% 50.00% 17.78%

Selling, General & Administrative 56.52% 50.17% 46.15% 9.07%

Expenses

Advertising Expenses 0.00% 0.00% 0.00% 0.67%

Profit Before Interest and Taxes -6.52% -0.17% 5.14% 2.13%

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Main Ratios

Current 4.21 2.64 3.15 1.66

Quick 3.47 2.18 2.68 0.99

Total Debt to Total Assets 18.31% 30.38% 27.13% 6.03%

Pre-tax Return on Net Worth -48.02% -1.54% 39.16% 58.71%

Pre-tax Return on Assets -39.22% -1.07% 28.54% 14.61%

Additional Ratios Year 1 Year 2 Year 3

Net Profit Margin -6.52% -0.17% 3.83% n.a

Return on Equity -48.02% -1.54% 29.21% n.a

Activity Ratios

Accounts Receivable Turnover 12.36 12.36 12.36 n.a

Collection Days 59 27 27 n.a

Inventory Turnover 10.45 24.11 24.11 n.a

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Accounts Payable Turnover 18.84 12.17 12.17 n.a

Payment Days 27 23 27 n.a

Total Asset Turnover 6.02 6.25 5.56 n.a

Debt Ratios

Debt to Net Worth 0.22 0.44 0.37 n.a

Current Liab. to Liab. 1.00 1.00 1.00 n.a

Liquidity Ratios

Net Working Capital 30,900 30,250 47,680 n.a

Interest Coverage 0.00 0.00 0.00 n.a

Additional Ratios

Assets to Sales 0.17 0.16 0.18 n.a

Current Debt/Total Assets 18% 30% 27% n.a

Acid Test 1.48 0.93 1.44 n.a

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Sales/Net Worth 7.37 8.98 7.62 n.a

Dividend Payout 0.00 0.00 0.00 n.a