Curve Plus 

A Business Plan Presented to

The Faculty of the Yu An Log College of Business and Accountancy

 University of St. La Salle Bacolod City

In Partial Fulfillment

Of the Requirements for the Degree

BS Entrepreneurship

Prepared by:  

 Dalmacio, Jessica Marianne

Garcia, Inamae

Tan, Bea

November 2020

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 Table of Contents

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1.0 Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-6

1.1 Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.2 Mission and Vision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6

1.3 Keys to Success . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

1.4 Start-up costs and funding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

1.5 Products and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

1.6 Market . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

1.7 Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

1.8 Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

1.9 Financials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

2.0 Company Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10

2.1 Start-up Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

3.0 Products and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-12

3.1 Business Model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

4.0 Market Analysis Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12-13

4.1 Market Segmentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

4.2 Target Market Segment Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-15

5.0 Strategy and Implementation Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

5.1 SWOT Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16-17

5.1.1 Strengths . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

5.1.2 Weaknesses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

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 Table of Contents

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5.1.3 Opportunities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

5.1.4 Threats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17

5.2 Competitive Edge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

5.3 Sales Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

5.4 Marketing Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

5.5 Pricing Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19-20

5.6 Sourcing Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

5.7 Location and Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20-21

6.0 Management Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21

6.1 Personnel Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

7.0 Projected Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23-24

7.1 Projected Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25-27

7.2 Long-term Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28

7.3 Import Assumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28-29

7.4 Risks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

7.5 Exit Strategy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Table of Contents

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 Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

1.0 Executive Summary

Curve Plus is a start-up online business that will sell fashionable clothing to plus size

women who have specific sizes and fitting requirements. Curve plus endeavors to

provide a good quality products and services to this market segment who have limited

choices when it comes to their clothing needs.

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The business plan will show how the combined contributed capital of three of its

founders amounting to P45,000 will gain for the company an estimated P 55,000 at the

end of one year.

Curve Plus is a start-up business based in Bacolod City established primarily to serve

the plus size market in Bacolod and other areas. The group has chosen to serve the

market in Bacolod City as it is the center of economic activity of the Province of Negros

Occidental. It is also the area where most of the population with disposable income

reside. In addition, Bacolod has the amenities and infrastructure comparable to that of

first class cities in the country, which makes it suitable for marketing our chosen

product. Specifically, Curve Plus choses to serve a market niche of the plus size

market as there are very limited supply of such products. While there are a number of

sellers for clothing and other apparel, very few serve the specific plus size market

segment. Competitive pricing will be Curve Plus advantage versus its competition.

Cost savings from massive online marketing and skipping physical space required for

an actual shop and inventory is what will make Curve Plus a supplier of choice. All

these, without sacrificing the quality of Curve Plus products.

1.1 Objectives

- Make All About Curve plus known in the Visayas

- To have the return on investments within a year

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- To sell 100 pieces of clothing in a month

1.2 Mission and Vision

This business will boost confident not just to all women but more specifically to the plus-

size community by making available sizes and showcasing a quality clothing products

that are affordable. Curve plus aims to acknowledge the existing problems of plus size

women with this regard to clothing.

Our Vision to become the clothing supplier of choice for plus size women in Philippines

specifically in Visayas and trusted provider quality products and services for our chosen

market niche.

1.3 Key to success

- Serving best quality yet affordable sizes.

- Our commitment to continue supporting plus size community to give the best out of

them.

- Improve marketing and plus size media outreach.

- Remain accessible for the consumer and adoptable to the new trends.

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1.4 Start-up cost and funding

The contribution per partner is set at PHP 15,000 each for a total initial working capital

of PHP 45,000. Though the best capital structures for most businesses are a calculated

mix between capital and loans, the partners have come to a decision to source funds

purely from initial capital to be contributed at the start of the business as there is no

available financing option to acquire a loan at a fair interest rate that won’t potentially

harm the business in the future.

1.5 Product and Services

Curve Plus will be offering clothing apparel such as tops, shorts, and pants that will be

designed by Curve Plus itself. The client also has the opportunity to make their dream

outfit by the help of our services. In producing a well love clothes for plus size, first it

was layout and designed by the designer then pass it on the tailors for the

measurements and bring it to life.

1.6 Market

The business target is the plus size market, ages 18 years old and above. The Gen Z,

millennials, pregnant women and fashionistas, including students especially the ones

who have high disposable income. Females who love to dress up and the ones who are

fond of trends. It will focus first on Negros Occidental specifically in Bacolod City as it is

the center of economic activity in the Province. The need for our products is most

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prominent in this area of the Province considering the lack of plus sized clothes coming

from different brands.

1.7 Strategy

Our strategy is based on delivering a customers. Once the order was made and pack. It

will be delivered door to door by our very own rider with shipping fee to help our riders.

We boost of our trendy clothing design and perfect fit. This proposal can be done with

the help of research, social media, our man power and even our customers.

1.8 Management

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CEO

- Monitoring and overall management of the business

COO

- Responsible for the day to day operation

CFO

- Handling of all financial transactions such as record keeping and financial

planning.

Each having a specific set of duties distributes the workload among the members of the

management team and allows them to concentrate on areas of their competency.

Remuneration and Benefits

● Year End Bonus

● Social Security System (SSS)

● Philhealth

● Pag-Ibig

● Maternity Leave

● Double Pay on Legal Holidays and Birthday

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1.9 Financials

The estimated projected financials given in this business plan is conservative. Curve

Plus is expected to return the investment by the year with the projected small amount of

profit.

2.0 Company Summary

● The partners of Curve Plus will provide the initial capital needed to start the business

Founders

● The founders of the company are responsible for conceptualizing, planning, setting

up, managing and expanding the company. They put all their efforts, time, money and

resources to the company.

Proposed name of the Business

Curve Plus is the proposed name of the business.

Curve, signifies the body of most women. Plus is, to represent our main product the

plus-sized women.

2.1 Start-up Summary

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Production expenses are classified in direct and indirect. The finance head will need to

identify such costs: materials needed, labor of employees, indirect expenses, tools and

equipment to be bought, and other miscellaneous expenses necessary for production.

3.0 Product and Services

The business aims to deliver high quality products. Quality is manifested in the texture

of the fabric and the different varieties that can cater to all occasions. The business will

also offer a variety of product lines from swimwear, casual, gym outfit and office attire.

All these with the trend and fashion in mind taking into consideration the unique style

and fit of the plus size market. In addition, other sizes will also be available. It will

answer the clothing problems like the boob gap on blouses, pockets that cannot

accommodate average modern phones etc. Products will have features to gain the

attention of the customers. Attention to detail will be evident. The product will have a

one day warranty for alteration or replacement for the convenience of the consumer.

Clothes

The customers will have a wide variety of choices from available designs ensuring the

best quality of the product. Product designs will be made by the partners, as well as

from a pool of designers the business will contract. Execution of these designs will be

done by a pool of tailors who will be accredited by the business owners.

3.1 Business Model

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The world is evolving through the innovations of humankind and change in some

aspects are being accepted. The garments industry is characterized by a wide variety of

options to choose from. Investing in this type of business means to go with the vogue.

Today people are starting to accept reality. The difference was thought of as a flaw is

now turning into strength. It was once a problem that the plus-sized community faced.

As there is a need for a fashion boutique that caters for plus-sized women, who wants

to have fashionable clothes that could boost their confidence. Plus size women also

desire to have a fitting of their own, especially those who have trouble fitting into the

usual clothing size. They want to feel beautiful, sexy, and comfortable in the clothes

they wear.

4.0 Market Analysis Summary

The interest in the plus size clothing market has increased due to the increasing levels

of obesity and eating disorders that plague a large number of the population. The shape

and size of the average person has increased throughout the years, resulting in a shift

in the way clothes are designed, produced, and marketed - especially for women, who

as a whole have become larger and heavier than they appeared about 20 years ago.

People who are now in their 20s and 40s add to the increase in obesity - more than

60% of this group is in need of plus size clothing.

4.1 Market Segmentation

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As explain above, the main market segments are

a. Plus size individuals (retailer customers) accounting for more that 90 percent of our

sales in online platform

b. Local business (online and stores, corporate customers) which, in terms of

wholesales order to be a distributor or resellers in their area.

Market Analysis (Pie)

Retail
Corportate customers
Others

Next, illustration shows that market segmentation taking account, for conservative

purposes, the potential number of individuals to order plus size clothes (about 600,000

residents and 30% plus size individuals in Bacolod City). As we focus in online platform

the range of customers to order is in 60% base on our previous sales.

4.2 Target Market Segment Strategy

Curve plus, will focus on its target market, low and middle class residents in Bacolod

city, along with local businesses that are located inside and outside of the area and also

customers in online platform.

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 Typically, according to our own previous sales on B's trendy finds on Instagram and

Facebook, the target individual customers to order plus size clothes every time the new

stocks arrive, estimated 2-3 weeks. Individual and retailers order plus size clothes with

or without occasions.

We will strive to establish a reputable image from that target market's perspective, by

offering excellent quality of clothes, affordable, going with the trend, accessible, flexible

in comments and recommendations and by partnering with local business (online or

stores) and other interested organizations or companies in Visayas.

By always focusing on meeting or exceeding our customer's needs, wants and

expectations, we will be able to build trust, loyalty and good word of mouth sales that

our competitors lack of.

January February March April May June July August

In search of fabric supplier

and tailors
Buying Fabric and sewing
materials
Buying office stuffs

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Clearing out and designing
office
Have a meeting with the
tailors
Provide Partial
layout/design of the
clothes
Approve and finalize
designs and the quantity
Create website and
accounts on Facebook
page, Instagram, Shoppee
Release 1st Collections

5.0 Strategy and Implementation Summary

Our strategy is based on deliver a strong customer value proposition in niche market.

We are looking to offer the Bacolod City, inside and outside the area the new plus size

store.

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We are building our marketing online so that we eventually reach more customers in

plus size clothes. We focus on giving satisfaction for the need of low to middle class

residents and organizations or companies located inside and outside Bacolod City.

We intend to use various forms of marketing communication as an efficient way to reach

our target market and to let then know about Curve Plus and their Plus Size clothes and

other offers

In addition, Curve Plus will use effective advertising tools to spread and promote the

business. We focus on online marketing to reach wide audience and we paid Facebook

to spread and promote Curve Plus. We will also spreading tarpaulins in specific places

in Bacolod City.

5.1 SWOT Analysis

Curve Plus just opened its doors for business a little over a month ago marketing is

essential to its success and future profitability. Curve Plus possess good information

about the common attributes of the prized and loyal customers. Business is good, and

customers have been impressed with our products. The company offers its target

customers a high quality product and affordable price in our product.

5.1.1 Strength

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The business aims to spread awareness about the plus-size community. It wants to

allow women to feel confident with their body.

5.1.2 Weaknesses

Limited variety of suppliers with no actual survey of the fabric or materials. Given by the

start-up business the tailors may ask a high rate of salary.

5.1.3 Opportunities

Being in the online platform means you can cater wide variety of consumers especially

people are in the shift of online buying.

5.1.4 Threats

There is a rise of new threats such as competitors in the area with the given trend of

fashion.

5.2 Competitive Edge

Curve Plus competitive edge;

 • Excellent quality of clothes and services. Door to door deliver and Accessible.

 • Have fashionable range of options, and reasonable prices. 

 • Curve Plus care with its customers to give them satisfaction that they need. 

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 • Going with the trend, not all regular sizes can have the new trend, plus size can slay

with the new trend too.

5.3 Sales Strategy

Because Curve Plus is new to the market, we realize that we need to prove our

business’s worth to inside and outside Bacolod City customers, in order to earn trust,

respect and business.

Curve Plus define the sales process that we thought would be successful. We list down

our unique value proposition, target market, competitors, product features and benefits

and so on. We conclude that we need to train our sales team by make them wear the

customer’s shoe.

Curve Plus will align the sales and marketing.

5.4 Marketing Strategy

Curve Plus will rely heavily on online promotion using several social media platforms

and social media influencers. The pandemic has changed the dynamics of marketing

and promotions as digital and online selling has gained more popularity. While this was

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already in use prior to the pandemic, a significant increase was noted in the number of

online transactions and the use of the internet for marketing and selling.

 Messaging customers through email, text message and social media platforms

such as Facebook and Instagram.

 We can reach our market by paying the sponsors through social media by

sharing our

Product promotion during monthly and holiday sales.

Free shipping for a PHP5,000 minimum worth of purchase.

Promotion of various social media activities “Give Away Promo” for those who share our

products and tag their friends and if we will reach 1,000 followers by then - for one.

Winners ,will be announced the randomly by roulette and he/she will receive products

worth PHP1,000.

5.5 Pricing Strategy

Curve Plus will be available on the following social media sites with its corresponding

mode of payment.

- Facebook (Palawan, Gcash, Bank)

- Instagram (Palawan, Gcash, Bank)

- Shoppee (Depends on the given MOP of the site, no COD)

- Gmail (Palawan, Gcash, Bank)

Cash On Delivery (COD) is available for meet ups only.

Step 1

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 Filling up order form provided in the given site.

Step 2

Payment shall be made after confirmation of the order

Step 3

Waiting for the confirmation of the product/s ordered.

Step 4

Sending out of the order once it is confirmed. It will be through meet up or delivery.

5.6 Sourcing Strategy

Though the best capital structures is a calculated mix between capital and loans.,

However, the partners have to source funds purely from equity to be contributed by the

partners at the start of the business. The group has not identified additional source of

funding through loan that will not potentially harm the financial position of the business.

5.7 Location and Facilities

As the market shifts to technology and the rising trend of online transactions due to the

pandemic, Curve Plus will have an online store launch through online platforms that can

offer products and services efficiently and safely to the consumers in Bacolod City and

the entire Philippines. Instead of relying mainly on a physical store, Curve Plus will

establish online presence throughout many social media platforms.

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There will be an actual office located at Leo St. Jr Torres Airport Subdivision. Occupying

a portion from the house of the CEO. This office is established mainly to assure

customers that Curve Plus is a legitimate business that also has physical presence.

6.0 Management Summary

Curve Plus will mainly use social media including Facebook and Instagram as its main

marketing platforms. Its wide reach and real time exposure is the main reason for

choosing this platform. Social media It will reach a wide variety of consumers especially

because of the rapid growth of online marketing and selling as a result of the COVID 19

pandemic. Marketing and promotion will include photos and videos of the products that

will be launched through the official social media accounts of the business. Special

packages, discounts and promos will be sent to social media influencers to promote the

business in their respective social media accounts

6.1 Personnel Plan

A Personnel plan should be devised. This includes a step by step estimation of number

of days and tasks to be followed. Each task should have a responsible person in-charge

to handle and spearhead the tasks. Each respective team should have a production

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plan depending on their functions. A daily, weekly and monthly plan should be passed

each end of the month to scope out the amount of workload.

7.0 Projected Cash Flow

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 Curve Plus
Statement of Comprehensive Income
For the Year Ended December 31, 2021

Sales 433,687.56
Cost of Goods Sold
Materials 1 174,576.83
Labor 2 135,200.00 309,776.83
Gross Margin 123,910.73
Operating Expenses
Selling Expenses 3 33,360.00
Administrative Expenses 4 28,866.67 62,226.67
Operating Income Before Tax 61,684.06
Tax (10%) 6,168.41
Net Income 55,515.66

Curve Plus
Statement of Financial Position
As of December 31, 2021

ASSETS
Curve Plus
Current Assets
Statement of Changes in Equity
Cash and CashForEquivalents
the Year Ended December20,000.00
31, 2021
Cash in Bank 42,808.96
Inventories Dalmacio, Capital Garcia,
5 25,814.74
Capital Tan, Capital Total Capital
Capital Balances as Receivable
Accounts 21,684.38 110,308.07
15,000.00 15,000.00 15,000.00 45,000.00
of January Total
1, 2021
Current Assets 110,308.07
Share in Net Incomeand Equipment
Property 18,505.22 6
18,505.22
3,800.00 18,505.22 55,515.66
Capital Balances as
Accumulated Depreciation 7 (1,266.67) 2,533.33
of December 31, 33,505.22 33,505.22 33,505.22 100,515.66
2021 Total Assets 112,841.41

LIABILITIES AND PARTNER'S EQUITY

Current Liabilities
Accounts Payable 1,352.00
Accrued Expenses 8 2,300.00
Unearned Revenue 8,673.75 12,325.75
Total Liabilities 12,325.75
Dalmacio, Capital 33,505.22
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Garcia, Capital 33,505.22
Tan, Capital 33,505.22 100,515.66
Total Liabilities and Equity 112,841.41
7.1 Projected Balance Sheet

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Financial Analysis

Liquidity Ratios

Selling Expense The

Expense 3 per annum
acid- Product Packaging 15 per unit sold 9,360.00 test
Gasoline Expenses for
ratio 1000 per month 12,000.00
Delivery of Goods to Client
Advertising 1000 per month 12,000.00
33,360.00

8 per month
excluding 4 per annum with
Administrative Expenses
depreciation depreciation
(Utilities)
Electricity 500.00 6,000.00
Gasoline for Operations 1,000.00 12,000.00
Wi-Fi Connection 800.00 9,600.00
Depreciation Expense 1,266.67
2,300.00 28,866.67

Property and Equipment

Mannequin 2,000.00
Clothes Racks 1,800.00
6 Total PPE 3,800.00
Useful Life 3
7 Accumulated
Depreciation and 1,266.67
Depreciation Expense

measures a company’s ability to pay off short-term liabilities with quick assets: Acid-test

ratio = Current assets – Inventories / Current liabilities

Current Assets 110,308.07

Less: Inventories 25,814.74

84,493.34

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Divided by: Current Liabilities 12,325.75

Acid Test Ratio 6.86

The cash ratio measures a company’s ability to pay off short-term liabilities with

cash and cash equivalents: Cash ratio = Cash and Cash equivalents / Current Liabilities

Cash and Cash Equivalents 20,000.00

Divided by: Current Liabilities 12,325.75

Cash Ratio 1.62

Efficiency Ratios

The asset turnover ratio measures a company’s ability to generate sales from

assets: Asset turnover ratio = Net sales / Average total assets

Net Sales 433,687.56

Divided by: Average Total

112,841.41
Assets

Asset Turnover Ratio 3.84

The inventory turnover ratio measures how many times a company’s inventory is

sold and replaced over a given period: Inventory turnover ratio = Cost of goods sold /

Average inventory

Cost of Goods Sold 309,776.83

Divided by: Average

25,814.74
Inventory

Inventory Turnover Ratio 12.00

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Profitability Ratios

The operating margin ratio compares the operating income of a company to its net

sales to determine operating efficiency: Operating margin ratio = Operating income / Net

sales

Operating Income before Tax 61,684.06

Divided by: Net Sales 433,687.56

Operating Margin Ratio 0.14

The return on assets ratio measures how efficiently a company is using its assets to

generate profit: Return on assets ratio = Net income / Total assets

Net Income 55,515.66

Divided by: Total Assets 112,841.41

Return on Assets Ratio 0.49

7.2 Long-term Plan

This is only a year of plan due to time constraint. Further analysis will be shown once

the business started.

7.3 Import Assumptions

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1. Where cost is concerned, the group has taken a conservative approach all

throughout the financial models. These have purposely been overstated as contingency

for market and business risks. Partners will also not be able to provide additional capital

apart from the initial contribution.

2. Share in Net Income shall be divided among the partners equally .

3. Partners have agreed not to make withdrawals from capital for a year to allow their

capital to grow.

4. Outsourcing is the main strategy. The business runs without need of in house its own

labor, factory, or equipment thus it shall not carry any Factory Overhead.

5. Labor is to be outsourced from freelance designers and tailors and priced at a

wholesale value depending on the complexity of the design and material to work with.

6. A markup of 40% above Cost of Goods Sold is used to price Sales i

7. Tax Rate is derived from KPMG's article on income tax for partnership share.

8. The business will keep a steady stock of supplies enough to cover a month's supply

and shall be replenished weekly.

9. Though the business will operate mainly on a cash basis, accounts receivables may

exist because of COD transactions. This is estimated to be 5% of gross sales.

10. The business will maintain a cash on hand balance of PHP 20,000 for immediate

purchases. The rest of the cash balance will be deposited in a bank account for

safekeeping and monitoring purposes.

11. Accounts Payable consists of unpaid labor for finished inventories which is

estimated to be 1% of total labor.

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7.4 Risks

 Supplier- The company aims to travel to Luzon for wide variety of fabric suppliers

and as we are all experiencing the pandemic, strict protocols are being followed

to limit movement and ensuring safety for everyone from the virus.

 Competition- There are threats of new entrants more on online as it is the trend

and some physical store that is in the center of the market such as malls.

7.5 Exit Strategy

Thus, offering our clothing line will be a way for plus size women to gain awareness and

confidence .The product will be priced right as it aims to provide quality and comfort at

an affordable cost for our consumer.

29
 Curve Plus
Notes to Financial Statements
For the Year Ended December 31, 2021

1 2 5
Total Units Units
Qty of 40% Inventory
Unit of Cost per Material Expected Expected Material Labor
Materials Material Materia Markup Cost for a
Product Size Measure Needed Product Cost per Labor SRP to be to be Cost in a Cost in a
Needed l Cost on Month's
ment per Unit Unit Product sold in a sold in a year year
COGS Supply
Unit week year
Denim Fabric Yard 2.00 150.00 300.00
Small to Stud Button Piece 1.00 6.08 6.08
354.68 250.00 241.87 846.56 1.00 52.00 18,443.53 13,000.00 2,620.29
Large Metal Zipper Piece 1.00 18.60 18.60
Wax Thread Spool 1.00 30.00 30.00
Pants
Denim Fabric Yard 2.50 150.00 375.00
XL- Stud Button Piece 1.00 6.08 6.08
429.68 250.00 271.87 951.56 1.00 52.00 22,343.53 13,000.00 2,945.29
XXXL Metal Zipper Piece 1.00 18.60 18.60
Wax Thread Spool 1.00 30.00 30.00
Small to Fabric Yard 1.25 100.00 125.00
132.50 150.00 113.00 395.50 2.00 104.00 13,780.00 15,600.00 2,448.33
Deep V- Large Thread Spool 0.25 30.00 7.50
Neck Polo XL- Fabric Yard 1.75 100.00 175.00
182.50 150.00 133.00 465.50 2.00 104.00 18,980.00 15,600.00 2,881.67
XXXL Thread Spool 0.25 30.00 7.50
Small to Fabric Yard 1.00 100.00 100.00
107.50 150.00 103.00 360.50 2.00 104.00 11,180.00 15,600.00 2,231.67
Crop Wrap Large Thread Spool 0.25 30.00 7.50
Top XL- Fabric Yard 1.50 100.00 150.00
157.50 150.00 123.00 430.50 2.00 104.00 16,380.00 15,600.00 2,665.00
XXXL Thread Spool 0.25 30.00 7.50
Dress Small to Fabric Yard 2.00 100.00 200.00 251.27 150.00 160.51 561.78 1.00 52.00 13,066.04 7,800.00 1,738.84
Large Zipper Piece 1.00 18.60 18.60
Thread Spool 1.00 30.00 30.00

1
 Big Buttons Piece 3.00 0.89 2.67
Fabric Yard 3.00 100.00 300.00
XL- Zipper Piece 1.00 18.60 18.60
351.27 150.00 200.51 701.78 1.00 52.00 18,266.04 7,800.00 2,172.17
XXXL Thread Spool 1.00 30.00 30.00
Big Buttons Piece 3.00 0.89 2.67
Curve Plus
Notes to Financial Statements
For the Year Ended December 31, 2021

Quantit Total Units Units

40% Inventory
Unit of y of Cost per Material Expected Expected Material Labor
Materials Materia Markup Cost for a
Product Size Measure Material Product Cost per Labor SRP to be to be Cost in a Cost in a
Needed l Cost on Month's
ment Need per Unit Product COGS
sold in a sold in a year year
Unit week year Supply
Unit
Fabric Yard 1.25 100.00 125.00
Small to Button Piece 10.00 0.59 5.90
140.90 150.00 116.36 407.26 1.00 52.00 7,326.80 7,800.00 1,260.57
Large Thread Spool 0.25 30.00 7.50
Flowy Garter Meter 0.25 10.00 2.50
Blouse Fabric Yard 1.75 100.00 175.00
XL- Button Piece 10.00 0.59 5.90
190.90 150.00 136.36 477.26 1.00 52.00 9,926.80 7,800.00 1,477.23
XXXL Thread Spool 0.25 30.00 7.50
Garter Meter 0.25 10.00 2.50
Fabric Yard 1.50 100.00 150.00
Small to
181.77 150.00 132.71 464.48 1.00 52.00 9,452.04 7,800.00 1,437.67
Large Button Piece 3.00 0.59 1.77
Striped Thread Spool 1.00 30.00 30.00
Polo Fabric Yard 2.50 100.00 250.00
XL-
296.77 150.00 178.71 625.48 1.00 52.00 15,432.04 7,800.00 1,936.00
XXXL Button Piece 3.00 0.59 1.77
Thread Spool 1.50 30.00 45.00
832.00 174,576.83 135,200.00 25,814.74

2
3
Reference:

https://www.fibre2fashion.com/industry-article/1408/why-the-plus-size-clothing-market-

is-now-big-business

https://home.kpmg/xx/en/home/insights/2011/12/philippines-income-

tax.html#:~:text=Dividends%2C%20interest%2C%20and%20rental

%20income&text=Dividends%20from%20a%20domestic%20corporation,engaged%20in

%20trade%20or%20business.

1
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