Eat healthy, Live Smart

Presented by:
Fiza Hassan
Nael Chiragh
 Industry Analysis
• The industry size of health conscious people has increased over the
past five years
• Diet food brands have recently been entering the market in order to
make it easier for people to reduce weight
• The main hubs of this industry can be found in Lahore and Karachi
• Major diet food providers have entered the market such as
Greenhouse and Diet by Design
 Key Success Factors
• Delish Nutrish is focused towards catering the needs and wants of
people regarding finding the right diet food at affordable prices
• Will be dealing with diet plans which can be customized (as per
customer’s demand) - gym oriented, consulted by nutritionist, weight
losing cycles oriented such as 42 day challenge and 180 degree
• Its 80% of your diet meals and only 20% of your exercise which
matters in reducing weights
 Company Description
• Delish Nutrish began with the desire to add a healthy flavor and
expediency to the diet plans that are provided by your trainers,
nutritionists or if you are following one yourself
• Intends to provide customers with healthy food at their doorstep so
they never have to worry about preparing their meal or going through
the hassle of buying the right items for their diet plan
• Delish Nutrish will help you “Eat Healthy and Live Smart”
Market Analysis
 Main Dimensions Variables Break Downs

Geographic Segmentation Region and City Lahore

Density Urban

Market Country Pakistan

16-24

Segmentation & 24-32

Demographic Age 32 & Above

Target Market Segmentation Gender Male and Female

Selection Income 25,000-50,000

50,000-100,000

100,000 & Above

Education Matric or Equivalent graduate

BBA/BSc

Race All
Psychographic Segmentation Social Class Upper middle class

Middle class

Attitude towards product Enthusiastic, Positive

Lifestyle People who always aim to stay fit

and want to reduce wait regularly. Usage rate Medium,

Monthly basis
-Increasing self-esteem

-Convenient, provided at your door-

step
Potential User, regular user ( current purchasers of our meal
-Quality/premium price
packages) and first time user
-Helps you reduce weight and stand
Users status
Behavioral Benefits
out
Segmentation Sought
-Self-satisfaction yourself after
Medium, Strong
observing the results Loyalty Status

Occasions -Regular/Monthly/Annual basis

 FACTORS DESCRIPTION

Direct Competitors The direct competitors of Delish Nutrish are

as below:

 Diet by Design
 Greenhouse
Indirect Competitors The indirect competitors of Delish Nutrish

Competitor
can be :

 Salad’s bars

Analysis 

Subway
Imported diet items available at
grocery stores
 Processed Food

Future Competitors The future competitors which can give tough

competition to Delish Nutrish can be
establishment of diet food chains same as
Mcdonalds and kfc. The only difference is
that it will be dealing in diet food instead of
junk food.
 SOURCES DESCRIPTION/BENEFITS

Purchased competitor’s products We purchased greenhouse products to observe

the quality of their products along with some
of diet by design’s as well. The quality

Sources of differences, tastes, prices are all factors which

were taken into account.
Competitive Study Competitor’s websites The websites of both greenhouse and diet by

Intelligence design were studied thoroughly in order to

come up with our unique selling points.

Read industry-related books, magazines Many articles regarding the emerging industry
and websites were studied.

Talk to customers about what motivated Focus groups were conducted with our target
them to buy your product as opposed to market which gave us insight about their
your competitor’s product preferences.
 Name Delish Nutrish Diet by design Greenhouse

Nutritional value Advantage Even Disadvantage

Taste Even Advantage Even

Freshness Advantage Even Even

Competitive Price Advantage Even Disadvantage

Analysis Grid Packaging Advantage Disadvantage Disadvantage

Branding Even Even Even

Customizable Even Even Even

Expediency Advantage Disadvantage Disadvantage

Social Even Even Even

consciousness/philanthrophy
 Buyer Behavior
• A questionnaire was designed and distributed to various people within the
target market
• 45.5% people said that they would diet once a month while 18.2% said that
they would prefer eating healthy over dieting
• 54.5% of the buyers felt that diet food was not easily available when they
felt it was time to reduce weight
• Most of the respondents felt that Diet By Design was more expensive than
Greenhouse
• Another survey was conducted in which respondents were asked what they
thought of the name “Delish Nutrish” and 58.8% said that they believe it is
a diet food brand
The Economics of The Business
 Revenue Drivers & Profit Margins
• According to the ICMA (Institute of cost & management accountants
of Pakistan), the food industry is the second largest industry of
Pakistan
• Growth rate of 90% which attracts investors and entrepreneurs to
start their new business ventures in food industry
• As revenue drivers of Delish Nutrish it is considered to be the day to
day delivery meals. The meals comprise of:
• Lunch boxes
• Drinks
 Fixed Cost

Components unit cost No. Cost/month TC/month

Rent 45,000 45,000

Kitchen Inventory Vegetables 25,000

Protein shake 15,000

Fruits 20,000

Chicken 15,000

Meat(Beef) 25,000

Breakfast cereals 366

lemongrass tea 50

Fixed Costs Morinaga tea

Sauces
200

15,000

other ingredients 30,000

145,616

Salaries Cooks 10000 3 10000 30,000

Office boy 8000 1 8000 6,000

Operator 12000 1 12000 12,000

Delivery boy 8000 4 8000 32,000

Manager 20000 1 20000 20,000

102,000
 Req unit cost Cost/month TC/month

Delivery cost *18,000

Packaging cost Lunchboxes 500 40 20,000

Drinking glasses 450 35 15,750

Variable Brown paper 1,000 25 25,000 60,750

Costs Utilities

Gas 5,000 5,000

Electricity 30,000 30,000

Petrol 5,000 23,000

Telephone 2,500 2500

PTCL (installation) 2,000 2,000

PTCL/month 3,000 3,000

Total 144,250
 Fuel reimbursement cost

Delivery Days/month No Fuel/per/month fuel/day Petrol,ltr Dist/day

cost

Break-Up for Delivery

boy
25 1 4500 60.810 2.43243 150km

Delivery Cost
Fuel Operator 1 2500 33.784 1.35 litre 30km
Allowance

Manager 1 2500 33.784 1.35 litre 30km

 Aggregated start-up costs

Rent 45,000

Office Furniture 35,880

Start-Up Office Equipment 77,998 Rent Duration

Costs Salaries

Kitchen equipment
102,000

136,458
Rent security

Suite Rent
6 months 50,000

per Month 45,000

Kitchen inventory 145,616 Total 95,000

Apc ups, 5kva with batteries 45,000

Telephone (cordless phone) 5,500

App design 50,000

TOTAL 643,452
• Bought from BOSS Moulded Furniture

Office furniture Qty Price/unit Total Cost

Wooden round table 1 5000 5000

Revolving chairs 4 3370 13480

Plastic Chairs 10 880 8800

Sofa 1 8000 8000

Snack table 1 1475

Dust bin 2 300 600

Total 19 19025 35880

(Office equipment) Quantity Cost/unit Total Cost

Hp notebook 15-ay083nia 2 38,999 77998

Stationery

Gel Pen 4 30 120

Pencils 5 5 25

Stapler 2 150 300

Manual entry Notebooks 4 200 800

Telephone (Cordless phone) 1 5500 5500

Total 18 44,884 84743

 Salaries

No.of personnel Pay/person Total pay/month

Cooks 3 10000 30000

Salaries Office boy

Operator
1

1
8000

12000
8000

12000

Delivery boy 4 8000 32000

Manager 1 20000 20000

Total 10 58000 102000

 Kitchen Equipment Quantity Cost/unit Total Cost

Single door refrigerator (PEL),PRAS- 1 24,200 24200

1100EW

Deep freezer, (PEL), PDFT-135 1 38,050 38050

Microwave oven,(PEL),PMO-20DG 1 7,400 7400

Water dispenser 1 5,000 5000

Cambridge multipurpose Juicer 1 4,660 4660

Cambridge Blender,BL 214 1 2,020 2020

Kitchen Alpina hand mixer, SF 1007

Alpina Sandwich maker, SF-267

1

2
2,045

2965
2045

5930

Equipment WestPoint kettle

Plates set
1

15
1,240

333
1240

5000

Glass set 12 250 3000

Cup set 10 200 2000

Rice Cooker 1 3070 3070

WestPoint Egg boiler,7 eggs 1 1720 1720

Kitchen Scale 1 1500 1500

Boiler 1 2500 2500

Anex Chopper 1 2893 2893

Vegetable slicer, AG-397 1 3000 3000

Hand blender, JP-902 1 1825 1825

 Kitchen stock (Inventory) Quantity Budgets/month Total cost

Vegetables 50,000 50,000

Protein shake 20,000 20,000

Fruits 40,000 40,000

Kitchen Chicken 20,000 20,000

Inventory Meat(Beef)

Breakfast cereals 1 pack

30,000

366
30,000

1464

lemongrass tea 1 pack 50 1000

Morinaga tea 1 pack 200 4000

Sauces 40,000 40,000

other ingredients 40,000 40,000

Total 240,616 246,464

 Other Costs
UPS ( Uninterruptible Power Supply) Total Cost

Apc ups, 5kva with batteries 45,000

Component Total cost

Cordless Phone 5,500

Component Total one-time cost

App design 50,000

 Total Cost

Cost of Sales 4,633,392

Distribution cost 216,000

Packaging cost 72,900

Break-Even 4,922,292

Analysis
Cost of Sales:

Direct materials 2,887,392

Direct Labor 984,000

Factory Overheads 762,000

Total 4,633,392
• Distribution cost:
• Delivery cost= 18,000 * 12 = 216,000/ yr

Packaging cost:

Lunchboxes 500 40 20000

Drinking glasses 450 35 15750

Brown paper 1000 25 25000 60750

• Total packaging cost: 60,750*12=72,900/yr

 Lunch boxes: 500*18,000 =9,000,000
Total Revenue
Drinks: 180*1200= 216,000
Lunch boxes 9,000,000
Break-Even: (Total Cost- Total Revenue)
Drinks 216,000
4,922,292-9,216,000 = 4,293,708
9,216,000
Marketing Plan
 Products and Pricing
Menu

Breakfast

Cereals (Rs 500)

SGH Cinnavanilla Granola

Flavor: Vanilla & Cinnamon Texture (Crunchy & Chewy)

Quantity: 200g -> 500 calories per serving

Pack of 3 - (Rs 1100)

Boiled Egg & Vegetables (Rs 250)

Branwiches (Rs 150)

 Soup Price Nutrition Per Serving Ingredients

Carrot Soup Rs 285.7g Cal; 9.32g Protein; A light soup with tomato, carrots,
250 19.23g Carbs; 14.52g Fat chicken and basil

Lemongrass Rs 73 cal/ 11g protein/ 1g fat/ Lemongrass, mint, coriander,

Soup 250 8g carbs chicken, lemon, garlic, green chilli

Broccoli Soup Rs 481.72g Cal; 58.55g Hint of almond and plenty of

365 Protein; 18.32g Carbs; broccoli
44.92g Fat

Chicken & Rs 564.22g Cal; 20.54g A creamy soup with chicken,

Mushroom 325 Protein; 20.31g Carbs; mushrooms, carrot and celery
Soup 45.23g Fat
 Salads Price Nutrition Per Ingredients
Serving
Asian Rs 325 232 cals/34g protein/ Shredded chicken red capsicum, yellow capsicum,
Salad 4g fat/16g carbs pomegranate, cherry tomatoes, cabbage, carrot in a paprika
chilli and honey dressing
Chipotle Rs 320 334 cals/ 28g protein/ Chicken breast, carrots, zucchini, lettuce, almonds with
Salad 22g fat/6g carbs chipotle dressing

Beetroot Rs 320 296 cals/ 12g Beetroot, chickpeas, green lentils, celery, red cabbage,
Salad protein/14g fat/ 32g sunflower seeds, feta with balsamic vinegar dressing
carbs
Caesar Rs 310 150 cals/ 20g Tomatoes, black olives, iceberg and chicken with Caesar
Salad protein/10g fat/14g dressing
carbs
Hercules Rs 330 200 cals/ 15g Homemade Greek mini meatballs with minced chicken,
Salad protein/10g fat/18g lettuce, cucumbers, red capsicum, cherry tomatoes and feta
carbs cheese with Mint Yogurt Dressing
Fruit Rs 290 217 cals/ 10g protein/ Banana, grapes, red pomegranate, orange and mint
Salad 15g fat/ 12g carbs (SEASONAL FRUITS) With New Zealand Dark Chocolate
Dressing
Broccoli Rs 290 289 cals/ 18g Broccoli, cucumber, tomatoes, green beans and pine nuts
Salad protein/10g fat/13g with Lemon Mayonnaise Dressing
carbs
Main Course Price Nutrition Per Ingredients
Serving

Grilled Rs 395 392 cals/60g Breaded chicken breast, mustard, Worcestershire

Chicken protein/9g sauce with soy sauce and steamed vegetables
fat/13g carbs

Super Beef Rs 400 319 cals/ 23g Rosted tenderloin, purple cabbage, green
Bowl protein/ 20g cabbage, green capsicum, carrots, sesame seeds,
fat/ 12g carbs soya sauce, cyster sauce

Thai Green Rs 400 448 cals/ 3g Chicken aborigine, mushrooms, tomatoes, onions
Curry protein/ 21g in green cherry sauce and coconut milk
fat/35g carbs

Chicken/Bee Rs 550 426.66 cals/ Chicken or beef served with sides

f Steak 62.03g protein/
17.37g carbs/
11.51 fat

Vegetable Rs 500 139.23g cals/ Sweet potatoes, kidney beans, zucchini, sweet
Hub Bowl 41.2g protein/ corn, spring onion, mint, red cabage, roasted
15.97 carbs/ broccoli, avocado, mushrooms, red & yellow
3.77g fat bellpepper, parsley, shredded coconut with sour
cream
Burger/ Price Nutrition Per Serving Ingredients
Sandwich

Chicken Rs 447 cals/ 28g protein/ Chicken patty, sliced tomatoes, jalapenos,
Burger 350 16g fat/ 47g carbs onion, lettuce, spicy chipotle sauce

Beef Rs 400 cals/ 32g protein/ Beef patty, pickled cucumber, BBQ, chilli and
Burger 385 11g fat/ 40g carbs mustarad salsa

Stalker Rs 319 cals/ 21g protein/ Roasted beef tenderloin, horseradish sauce
Beef 390 11g fat/ 29g carbs with parsley chutney and garlic lactonaise
Sandwich

Tuna Rs 300g Cal/ 19g protein/ Bran bread sandwich fillet with tuna, tomato,
Sandwich 320 53g carbs/12g fat pickle, olives, cucumber, red onions, feta
cheese, ice berg, parsley, salt/black pepper

Panini Rs 299g Cals/ 19.4g A bran bread sandwich filled with chicken,
Sandwich 310 Protein/ 52g Carbs/ 12g red onion, tomato, avocado, cottage cheese,
Fat spinach, salt/ black pepper, lettuce & roasted
oats
 Drinks
Fresh Juices

Detox Juices Price Ingredients Strawberry

Green Clean Rs 180 Kale, Cucumber , Apple, Celery, Mint , Lemon & Ginger Grapefruit

The Oxidizer Rs 200 Coconut water and Chia Seeds Pomegranate

Orange
Mighty Charger Rs 195 Orange , Apple , Carrot, Turmeric , Ginger & Lemon
Banana
Red Energetic Rs 230 Beetroot, pear, cucumber, ginger, mint
Lemonade
Beet Detox Rs 250 Sweet potato, Pear, Apple, Grapes & Cinnamon
Peach Apple
Tropical Passion Rs 260 Papaya, orange, pear, basil leaves, lemon
Pineapple
 Tea Price Nutrition Ingredients
Per
Serving
Iced Rs 270 69cals/ 0g Lemongrass, tea leaves, honey, mint and lemon juice
Lemongrass protein/ 0g
Tea fat/ 17g
carbs
Morinaga Rs 400 - You can have it in tea form by adding 3 leaves to a cup
Tea and letting it steep in hot water for a 1 minute. You can
also add Moringa leaves to your regular drinking water to
add a refreshing punch with the added benefit of essential
nutrients coming from Moringa

Protein Shakes Price Nutrition Per Serving Ingredients

Cloud Boost Rs 340 245 cals/18g protein/ 2g fat/ 38g Dates, banana, chocolate whey protein powder, cocoa powder, camel milk and cinnamon
carbs
Power Fuel Rs 340 222 cals/ 23g protein/ 10g fat/ 5g Peanuts, chocolate whey protein powder and almond milk
carbs
Blue Energy Rs 340 222 cals/16g protein/ 1g fat/ 33g Blueberries, banana, vanilla why protein powder and fresh apple juice
carbs
 Packages

Package Includes Price Details

First Breakfast and Lunch Rs 35000 48 meals per

Light month

Twilight Lunch and Dinner Rs 35000 48 meals per

month

Whole Breakfast, Lunch and Rs 40000 72 meals per

Day Dinner month
 Promotions
- Student Discounts (up to 20% off for all students)
- On the first purchase, the customer will get 10% off
- Ordering food through the Foodpanda application
- Occasional Discounts (10%) would include:
- Eid-ul-Azha and Eid-ul-Fitr
- Christmas
- New Year
- Pakistan Day
- Independence Day
Facebook Page
 Placement
Diet Food Market
Price

Diet By Design

Greenhouse

Delish Nutrish

Quality
 Additional Services
• A mobile application has been made to suit the needs of the
customers
• Customers are required to register through the application first, then
select a package from the following:
• Package 1: Rs. 15000 – Rs. 25000
• Package 2: Rs. 25000 – Rs. 35000
• Package 3: Rs. 35000 – Rs. 45000
Mobile Application
Management Team and Company Structure
 Financial Projections
Financial Statement for the Year 2017

Opening balance of work in process………………………………………………. 0

Direct material used……………………………………………………………….. 2887,392
Direct labor………………………………………………………………………… 984,000
Manufacturing overheads…………………………………………………………... 762,000

Total ………………………………………………………………………………. 4,633,392

Less: Closing work in process……………………………………………………… 0

Cost of goods manufactured………………………………………………………. 4,633,392

Pro Forma Statements
 Income Statement
2017 2018 2019
Increase 4% 6%
Net Sales 9,216,000 9,584,640 10,159,718
Cost of Sales 4,633,392 4,818,728 5,107,851
Gross Profit/loss 4,582,608 4,765,912 5,051,867

Distribution Cost 216,000 220,320 226,930

Administrative Expenses 240,000 244,800 252,144
Other Expenses 60,000 61,200 63,036
516,000 526,320 542,110
Other Income
Profit from Operation (EBIT) 4,066,608 4,239,592 4,509,757

Finance Cost (Interest Expense)

Share of (loss)/profit from associate 813,322
Profit Before Taxation (EBT) 3,253,286 4,239,592 4,509,757

Taxation 813,322 1,059,898 1,127,439

Profit After Taxation (NI after Tax) 2,439,965 3,179,694 3,382,318

Balance Sheet

Current Liabilities
Rent Payable 45,000 49,500 54450
Salaries payable 102000 104040 107161
Sleeping partner’s income 487993 497752.86 512685
Total Current Liabilities 634993 651292.86 674297
Total Liabilities 634993 651292.86 674297
Total Liabilities and Equity 3421463 7925259.86 8224884
Ratios
 Liquidity Ratios

Liquidity Ratios Current Ratio 2017 2018 2019

Quick Ratio 5.154 5.226 5.350

Inventory TO 0.607 0.615 0.630

Days Sales in Inventory 1.560 1.545 3.183

Receivables TO 233.918 236.212 114.666

Days Sales in Receivables 115.840 114.715 236.314

 Profitability Ratios

Profitability Return on Sales 2017 2018 2019

Ratios

Gross Profit Margin 26.5% 33.2% 33.3%

Operating Profit Margin 49.7% 49.7% 49.7%
EBIT TO Sales 35.3% 44.2% 44.4%
EBITDA to Sales 44.1% 44.2% 44.4%
Return on Assets (ROA) 44.1% 44.2% 44.4%
Return on Equity (ROE) 45.0% 42.0% 87.7%
Return on net operating Assets 48.5% 42.9% 89.6%
(RNOA)

Total Asset Turnover 56.0% 39.4% 82.4%

Equity Multiplier 2.69 1.29 1.32
Solvency Ratios
Asset Utilization & Efficiency Ratios

Solvency Ratios Liabilities to Equity ratio TL / Equity 0.228 0.090 0.089

Total Leverage Total Debt / EBITDA 0.156 0.154 0.150
EBITDA Coverage Ratio
Times Interest Earned EBIT / Interest Expense #DIV/0! #DIV/0! #DIV/0!

Asset Utilization & Efficiency Sales to Asset ratio (turnover) Sales / TA 2.694 1.290 1.317
Ratios
Sales to Avg NWC Sales / Avg NWC 3.420 3.372 6.927
Sales to Fixed Assets turnover Sales / Fixed Assets 74.549 74.549 77.473