29047941 secret-recipe-business-plan

ABDM 5234 Entrepreneurship Skills

KOLEJ TUNKU ABDUL RAHMAN

ABDM 5234 ENTREPRENEURSHIP SKILLS

No. Student Name Registration Number

1 Chan Chi Yee 08WBA12624

2 Lian Ye Chen 08WBA12418

3 Lim Swee Ling 08WBA10687

4 Ng Kim Toh 08WBA11482

5 Tee Yang Wei 08WBA12303

Academic Year: 2009/10

Course/Year: Advanced Diploma in Business Studies (Accounting)/ 2AAC

Tutorial Class: Group 7

Lecturer: MR. LIM CHIN HOCK

Tutor: MR. JAMES TEO

Date of Submission: 10 AUGUST 2009

COPYRIGHT 2009 ALL RIGHTS RESERVED
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CHAN CHI YEE, LIAN YE CHEN, LIM SWEE LING, NG KIM TOH, TEE YANG WEI


Contents Page

Executive Summary 1

Company Description 2

Franchisor Description 2-3

Objectives and Missions 4-5

Industry and Market Analysis 6-9

Marketing Plan 10-15

Management Structure 16-17

Operational Plan 18-21

Implementation Plan 22-27

Financial Plan 28

Critical Risk Factors 29

Conclusion 30

Appendix 31-40

Bibliographies 41-42

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Executive Summary

The purpose of this business plan is to secure a long term funding to open a Secret Recipe Café
franchise in Perak. The 5 owners in company are investing Rm 30,000 each person and total up
to Rm 150,000 in total. The long term loan we are seeking is in the amount of Rm 300,000, and
if approved it will be amortized to 10 years.

We will be forming a private limited company, Infinity Private Limited Company to get the
franchisee license from Secret Recipe Cakes & Café Sdn Bhd and open our franchise shop as the
first shop in Perak state. Our café will be strategically located at Unit 829, Jalan Batu Karang,
Taman Bandar Baru Kampar, 31900, Kampar, Perak it is refer as “new town’ in Kampar District.

Secret Recipe Café is a lifestyle concept café chain that features a modern and metropolitan
setting that has more than 150 outlets throughout Malaysia and Asia. It is one of the fastest
growing café chain in Asia. Our mission is to give the best satisfaction to our valued customer.
Secret Recipe café offers a wide choice of more than 40 different type of cake and fusion food. It
is one of the best place to dine in with friends and family.

As in our industry analysis report, the trend is moving toward dining out from home nowadays.
People tend to enjoy life and more concern about the quality of life, thus they are more likely to
dine in more classy and trendy café and not just have their meals at restaurant which does not
serve good quality food. The business we are going into is visible and viable as we offer best
quality food and best service at a reasonable price.

Despite the competitiveness from our competitor, with our promoting strategy and the brand
name of Secret Recipe, we are positive to attain the market share we estimated. Our management
team was build with 5 shareholders with qualification and knowledge in Accounting.

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Company Description
Infinity Private Limited is formed through a partnership of 5 fresh graduates from Tunku Abdul
Rahman College. We are planning to get a franchisee license from Secret Recipe Cakes & Café
Sdn Bhd to setup a Secret Recipe franchise lifestyle café at Unit 829, Jalan Batu Karang, Taman
Bandar Baru Kampar, 31900, Kampar,Perak. Our café will be a single unit, medium-sized single
story café serving large variety of tasty cakes and a fusion of tasty foods

Company Ownership
5 partners will jointly hold the company at 20% shares each. Profits are to be distributed equally
among the 5 partners.

Franchisor’s Description
Secret Recipe is a lifestyle café chain established since year 1997 by Yang Bahagia Dato’ Steven
Sim. He had successfully transformed a small business into a market leader within a short period
of time. Secret Recipe has established a firm presence in Asia, including Malaysia, Singapore,
Philippines, Indonesia, Thailand and Pakistan. A large variety of cakes and fusion of foods are
served under the brand name of Secret Recipe.

The company has registered double digit growth for the past 5 years. In a period of seven years,
Secret Recipe has expanded by over 100 cafes throughout the region. Defying the statistics of an
economic crisis, Secret Recipe continues to register annual growth of 30% for the past three
years, while profits saw a 300% increase in year 2002.

Secret Recipe has won numerous awards across the region for its authentic food recipes and fine
quality cakes including:
• “Best Cheesecake Award”
• “Most Original Chocolate Award”
• “Best Lamb Stew Award”
• “Malaysia’s Best Local Restaurant Chain”
• “Indonesian’s Best Restaurant Award”

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• “Singapore’s Excellent Food Award”
• “Best Brand Food & Beverage Café – The Brand Laureate Asia Pacific”
• “Best Restaurant Award – Philippines Talter”
• “Best Casual Dining Restaurant of the Year – Hospitality Asia Platinum Awards”

Secret Recipe offers customers a warm and friendly ambience in a trend setting environment. In
line with Secret Recipe’s lifestyle café concept, the cafe features the theme of fresh and
simplicity chic interior.

The interior also presents an interlude of vibrant splashes of dramatic colours with plush sofas
and arty seats that liven up the ambience and adding on to the cosmopolitan characteristics of the
cafe.

Patrons can look forward to a pleasant dining experience in a modern in-trend set up. The café
concept certainly provides a conducive location for birthday and celebration parties, private
functions or business lunch functions.

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Vision
Our vision is to ride on the success of Secret Recipe brand and engrave a good brand impression
in the hearts of Kampar population. We strive to adhere to strict self regulation and control on
the food and service standards and quality that we provide to customers.

Mission Statement
At Infinity Private Limited, we believe that our accomplishment is driven by our philosophy of
practicing quality and high standards is the most important brand value for Secret Recipe. We
strive to provide the best satisfaction to our valued customers.

We will continue to provide friendly, personalized service beyond customer’s expectation and
serve premium quality products. We adhere strictly to Secret Recipe’s core values:

QUALITY – is everything we do. Quality is more than a word we use to describe our food and
service. It is a philosophy that everything we do. It is always the result of high standards, sincere
effort and skillful execution. Our commitment to quality distinguishes us apart from our
competitors.

DEDICATION- we are dedicated to maximize the level of performance and productivity in all
areas of or business. To drive success of our company, we must set aggressive goals, focus on
results and an obligation to earn a profit in order to remain in the business and growth. We must
not jeopardize our future for short-term gain. We will balance our need for current earnings with
our desire for consistent long-term profitability.

CONCEPT – a differentiated and proven concept with broad consumer appeal. This unique
positioning and strong brand image remain part of our strongest competitive advantage.

SERVICE – we believe quality, friendly and personalized services sets us apart from our
competitors. It is an effort we put in building positive customer relationship, transcend ingenuity,
hard work and passion for service excellence.

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RESULT ORIENTED – managing performance within the company and through customer
feedback is very important to gauge the growth of the company. We continuously measure our
performance and set targets by benchmarking to stay competitive and to move ahead for growth.

Objectives
Infinity Private Limited’s main objective is to achieve a break-even point within the first year of
commencing operating of business. During the first year period, marketing plan will be
implemented to tap into Kampar’s market share and achieve a 10% market penetration.

For the following years, we will continue to achieve positive percentage growth that can help our
café to grow steadily and remain dominant in the market segment that we are strong in.

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Industry Background
Statistics Malaysia shows that the Gross Domestic Product for the year 2008 has an average
growth of 4.73% for the whole year. However, it is at a 6.2% contraction for the first quarter of
year 2009. Consumer Price Index shows a 7.2% increase in price of foods for the period of
January to June 2009 as compared to year 2008.

Despite the contraction of economy nationwide, our researches lead us to a different opinion on
lifestyle trends in Malaysia. Consumers are more than willing to dine outside due to lack of time
to cook at home as a result of doing overtimes in work. Purchasing power for outside food has
greatly increase over the years because people find that the time is much wiser to be spend on
doing more work to get increases in wages.

Another trend that we see is a growing demand for better dining environment among family
households. Family households demand more from eateries, including good quality foods,
services and dining environment.

As one of the fastest growing franchise in the food service industry, we are right on track to tap
into the market in Kampar and woe customers to enjoy a good lifestyle dining experience at
Secret Recipe.

Market Analysis
Analysis of Business Environment
Kampar district of 920sq km have a growing population of 93,000 residents to date and a yearly
revenue of RM 12million.Our targeted market are the “new town” in Kampar district, Bandar
Baru Kampar where it had rapidly developed over the years.. More than 5,000 houses and shops
were build in this town and hub of education such as major university and college were set up
here. Furthermore, the biggest hotel in Kampar is already in operation here. It would attract
many tourists as it is located in center of many attractions such as Gua Tempurung, Batu
Berangkai Waterfall and white water rafting. Our market consists of students and lecturers from

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Tunku Abdul Rahman University and Tunku Abdul Rahman College, white collar workers,
residents and also tourists.

Market size
In Bandar Baru Kampar there will be more than 18,000 residents residing that town. Many of
these household are from middle income family earning RM2,000-3,000 with high purchasing
power. The hub of education also draws a population of more than 9,000 students’ age between
18-24 with high purchasing power and going after trendy and classy lifestyle. The biggest hotel
in Kampar which located just 1 km from our shop, The Grand Kampar Hotel attracts more than
3,000 tourists annually because of it strategic location. Lastly, we targeted the1,200 white collar
worker who works in the town to consume in our café.

Should we be able to attract 10% of the population to order a slice of cake per month and10% of
the population to order a cake per year, we are able to sell 6,240 cakes year the year 2009 to that
market alone. On top of that, should there be a meal being bought for 2 slices of cake sold, we
are able to sell 37,440 meals for the year 2009.

Resident
Students and Lecturers
Tourists
White collar worker

Demographic Changes
The trend of demographic in our targeted area is set to be increased at a high rate with more
students coming to Kampar to pursue education in newly launched University Tunku Abdul
Rahman as the university completes its transition from old campus to the newly built campus.
This leads to increase in population aged 18 to 24 with high purchasing power. The demographic

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of family households has now been largely diluted with a lot of college students. College
students tend to eat out more often than doing the cooking themselves.

Attitude of the community towards our business
There is a high demand for a lifestyle dining concept among college students and average family
household. This particular category of consumer is willing to pay premium in return for better
environment to dine in, good service and quality foods. Consumer reports in the targeted area
concludes that consumers would rather eat out with friends and families to save time on cooking,
while still able to utilize the extra time saved with friends and families. Thus, they demand
quality service and environment when dining out.

Analysis of the Competition
Our competition consists of a few food café located nearby our location. The competition will be
quite fierce as it offer food at lower price compares to our. But however our lifestyle café will set
us apart from the competition as we focus on best quality food and cake, cozy lifestyle ambiance
dining concept and therefore we emphasize on providing only the best dining experience to our
customers.

Golden Sand Cafe
Golden Sand café is our main competitor. It is located at the shop lots opposite to our store at
roughly 200 meter distance. It serves a variety of western food which includes steaks with rice,
spaghetti, and soups. Their main target is the students from university and college, thus their
average price per meal is set within the range of RM9-12.

Yum Yum Cafe
Yum Yum Café is located at the corner of the same shop lots as our café. They serve mostly
Chinese food such as noodle and rice which comes with a dish. Their meals price was set quite
low as to attract customer, within the range of RM 7-10. But however, the review from customer
for food has not been very good.

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Big A Kopitiam
Big A Kopitiam is a local restaurant which serves local delicacies from all over Malaysia. It is
located quite a distance from our shop, almost 2 km. Hence, they targeted market are those
downtown workers and late nighters as their shop operates till 2am.

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Marketing Plan
Product
Secret Recipe is well known in Malaysia for its fine quality cakes, fusion food and distinctive
service. Our well-guarded homemade recipes have become favorites for both old and young. We
are serving a wide selection of more than 40 types of gourmet quality cake and other baked
desserts. Other than that we also offer savory foods such as local delicacies and fusion food. It
includes Secret Recipe award winning Lamb-Stew and other favorite’s dish of all time, Black
Pepper Chicken, Kebab and Pasta.

We offer more than 40 types of different cheesecake, chocolate cake, and brownies. Other than
that, we also offer seasonal cakes using seasonal ingredient in Malaysia such as Durian Cake,
Durian Cheesecake and Hazel Cheesecake. Health Cake was introduced to the market as the
market trend shift to healthier lifestyle. Sugar free and trans-free cake such as Sugar Free Moist
Chocolate Cake and Hi-fiber Cream Cheese was put on shelf and gets good review from the
customers.

Secret Recipe do have the service of baking cake in shape of different character of Disney
cartoon based on the preference of customer’s choice of flavor . Customer can choose the
cartoon character pose from our album and choose up to 3 different flavors depending on how
big the cake they want. This cake reservation must be made 3 days in advance.

Our menu includes a few sections, which are:
Vegetarian: Its offers choice of salads and Japanese soba for those who vegetarian or those who
wish to have a fresh bowl of salad as appetizer.

Soup: Secret Recipe does have well-guarded recipes of soups such as mushroom soup, pumpkin
soup and carrot and ginger soup.

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Chicken: This section serves chicken in a variety of dish such as Chicken Steak Burger With
Fries, Grilled Chicken (Black Pepper, Mushroom, BBQ) Chicken Kebab and many more
delicious dish with chicken.

Pasta: We offer spaghetti with recipe all over the world no matter in western or Asia, such as
Spaghetti Bolognese and Tom Yam spaghetti. It is popular food in our menu.

Asian Classic: This section provides the best food selected from all over Asia.

Fish and Lamb: The Lamb Stew has been awarded ‘Best Lamb Stew Award”, it had becomes a
signature dish in Secret Recipe. Western foods are also served such as Fish And Chips.

Kids club: Secret Recipe Café had been also considering kids favorites dish and so gather it in
menu too. It comes in a smaller portion and smaller bite to ease the kids in dining.

Pies: It offers best pies recipe and created to engage the taste buds of customer.

Brownies: Brownies are offer in Secret Recipe Café with a variety choice. It is suitable for both
young and old and in comes in a fine texture of taste and quality.

Secret Recipe Café also serves a variety choice of drinks that includes Coffee, Organic tea,
Milkshake, Yoghurt shake, Fruit Juice, Ice Blended, Iced tea and also hot drinks.

Distribution
We distribute our products directly to our customer, which is through retail shop. Secret Recipe
also offers cake delivery if customers make booking of minimum 2 cakes through our website,
www.secretrecipe.com.my. The delivery will be made in 5 km radius from our shop.

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Promotion
As we are the franchise of Secret Recipe Café, the advertising on the franchise business as a
whole will be place by the induct company in major newspaper. At the grand opening of our
branch, we will hold an opening party. Free food such as our signature cheesecake and drinks
from menu will be served. By this method we can gain publicity and build our brand name in
town. The grand opening of the branch in Kampar will be put up in website of Secret Recipe
Café as free advertising. Besides that we will also put up banner at the lamp post along the main
road into the town to bring up the awareness of residents in town of the opening of our café.

Apart from that we will place advertisement of the opening of our shop in local daily newspaper.
This is an effective ways of spreading the words among the local to let them aware of the brand
new café existence.

Upon opening of our shop, we will distribute flyers at both the Tunku Abdul Rahman University
and Tunku Abdul Rahman College and to the white collar workers. Then we make a sponsorship
for an event in Tunku Abdul Rahman University to build our brand name and to introduce it to
the students and lecturers.

As to attract the tourist, we will meet the management of The Grand Kampar Hotel to discuss on
placing our brochure on the front desk as information to the tourist who accommodate there.

Secret Recipe Café also offer Birthday Promotion for the birthday girl/boy with the condition of
purchasing a whole cake and the birthday girl/ boy will be given a complimentary meal and drink.
The second promotion is RM15 per meal which comes with a drink; the customer can choose the
meal and drink from the given set menu.

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Place
We have chosen a strategic location facing a new plaza which will be built not far in future. This
location is located in the center of the town where it’s surrounded by the Tunku Abdul Rahman
University, Tunku Abdul Rahman College, more than 5000 houses and shop lots. After
surveying a few potential shop lots, we have decided to rent Unit 829, Taman Bandar Baru
Kampar, 31900, Kampar, Perak.

The property is about 2056 square feet and the height is about 4 meters. The rental of the premise
is Rm 2,000 per month. The premise will be renovated according to the design of layout
provided by the main franchisor of Secret Recipe Cakes & Café Sdn Bhd as to customize all the
branch.

The location was selected because the population in the town alone is 18,000 residents and the
students from both the university and college make up to 9,000. Furthermore the biggest hotel in
Kampar district was located about 400 meters away from our shop, the hotel attracts more than
3,000 tourist per year. This new town in Kampar will have a steady growth of population as the
hub of education was build here and the business center of Kampar are shifting into here as well.

The shop was located at the front row of shop lots and can be easily seen from the main road
from Kampar old town. The main road is the road accessible to university, college and also the
hotel. It may draw many attention and gets free publicity.

There are many parking lots available at the front of our shop and within our café area. It is very
convenient for customer to find parking.

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Pricing
Our product prices are set by Secret Recipe and we adhere to the price strategies set by Secret
Recipe. Secret Recipe uses a price lining strategy on certain categories of products. This is to
simplify the choices of the customers by introducing same pricing for foods of the same type.

Secret Recipe’s markup of 250% to arrive at menu price is at the industry average level range.
This is to cover up the overheads generated to operate the business. Retail prices will be
competitive at about $15 for the average meal which is about 30% above our competitor’s prices.
However customers are simply willing to pay more for healthier, tasty food served in a clean,
comfortable and pleasant environment.

Our pricing objective is to be as reasonable as possible for the average household income who
demands a good dining experience, therefore the cap limit for which the average target market
would be willing to pay for a meal is slightly above the normal pricing. This applies to the ala
carte meals only.

We have another set if pricing policies for our cakes which is different from the ala carte meals.
Tapping into the idea and trend of people craving for Secret Recipe’s cakes, we are able to
introduce our cakes at a standard RM6.30 per slice of cake and a standard RM70.00 per cake.
Customers are just willing to go for our quality cakes because of our brand in cake making
industry which had won us lots of awards.

Nevertheless, for cakes that requires custom designs, shapes, decorations, a premium will be
charged because of the usage of more than 1 recipes and the additional work on the cake.
Customized cakes with 1 recipe will have a markup of 250% of its cost, 2 recipes will have a
markup of 600% on cost and 3 recipes will have a markup of 800% on cost. The premiums are
paid for the amount of recipes used in the cake making process.

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We will exercise product bundling by introducing set meals to customers who come to dine
during peak hours, which is lunch hour and dinner hour. The objective of setting product
bundling pricing is to maximize table turnovers during the peak period and boosting sales. By
packaging a main course meal with a soup of choice and a drink, we are able to introduce set
packs at a much lower markup margin. Riding on the idea that white collar classes people and
college students who are in a rush to have their lunch, it would be effective that we get a lower
margin but able to maximize the table turnovers in order to maximize our sales during peak
hours.

Labor costs are based on monthly basis where staffs will be paid at the end of the month. Besides
this, bonus will be given at the start of every year. Bonuses are given to employee based on
performance of the company for the year.

Raw materials prices that we obtained are discounted prices 10% below market price as set in an
agreement by Secret Recipe franchisor with suppliers. This is the bang for the buck spot as the
cost and thus, leaving us with more space for our margins.

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Management Structure
Our management team consist of five(5) partners which will be Chan Chi Yee, Lian Ye Chen,
Lim Swee Ling, Ng Kim Toh, Tee Yang Wei. We segregate the duties to among five partners.
Our aim is to motivate our managers to take a personal stake in the success of company, and for
the reason each managers will be shared any profit that has been generated.

The sharing profit ratio will be 20% for each partner.

Marketing and Sales Manager
This position will be assigned to Chan Chi Yee. He will responsible for daily sales, advertising,
promotional plan and budgeting plan.

Financial Manager
Tee Yang Wei will be appointed as financial manager as he has the qualification as an
accountant. Therefore, he is capable of handling this responsibility. He will responsible for
accounting reporting and tax computation.

Purchasing Manager
Ng Kim Toh will take the responsibility of this position. She is responsible for keep contact with
our master suppliers list in order to ensure the supplier will deliver the raw material on times and
in good condition.

Administration and Human Resource Manager
This position will be appointed to Lian Ye Chen. She will responsible for all the administration
works. In addition, she also responsible to contact with Secret Recipe franchisor for fresh recruit
on-site training, set up and implement staff policy and accounting payroll.

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Supervisor
Lim Swee Ling will take over this responsibility. She is responsible for evaluate staff
performance, prepare staff daily schedule, monitor the daily operation and perform cash counting
at the end of each operating day.

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Operational Plan
Location
It must be at the good strategic location. Therefore, the location that we have chose will be
located at Taman Bandar Baru Selatan Kampar which is a surrounding by housing area, highly
visible, high stream of people as it is near to the University of Tunku Abdul Rahman and College
Tunku Abdul Rahman. The floor area is about 2,056 square feet. The rental per month will be
RM2,000 which is considered reasonable. The shop will be renovated as the design of layout that
provided by Secret Recipe franchisor.

Operation Hours
Our daily operation hours for Sunday to Thursday will be 10am to 10pm. For Friday and
Saturday our operation hours will be from 10am to 12am to accommodate the longer peak period
during dinner, because more family households choose to dine up outside during this time.
Besides that, our staff will be required to come in 1 hour in advance in order to any necessary
preparation.

Operation
In order to keep efficiency for daily operation, we will hire two chefs, one will be the main chef
and another one will be responsible for pastry plus we also hire an assistance chef to provide
assistance for the two main chefs. Besides that, four full-time staff will also be recruited and also
one part time staff that will fill in the job whenever one of our full-time staff is on leave. We will
also assign two shifts for our staff which is 1 day shift and night shift. Furthermore, the order and
payment by customers will be fully computerized, in order to ensure the effectiveness and
efficiency of our operation to minimize error.

Supplier
We will purchase our raw material from the suppliers which provided by the Secret Recipe
franchisor because it is more reliable and quality control by headquarter. Furthermore, purchase
the raw material through the suppliers list given by Secret Recipe franchisor will be given us a
lower price which the price is quoted at below 10% of the market price. We also given the

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benefit of 30 days credit term for procurement of raw material, this allows to loosen up our cash
outflow.

Equipment
The suppliers of equipment, furniture, kitchen ware, auxiliary, toiletries and cutleries will be
provided by the Secret Recipe franchisor as to customize to their policy of shop layout concept.

Training
Secret Recipe franchisor will be provided on-site training for the chef, pastry chef and also
waitress. The chef must undergo 1 month training on how to prepare the dish on menu at Kuala
Lumpur headquarter. The pastry chef must also be trained in Kuala Lumpur on how to prepare
the cake and desserts. The objective of training not only to teach on the preparation of food but
also to increase their knowledge and skill. The full time workers will also be train by the
management in headquarter as how to serve the customers and how to prepare the drinks.

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Daily Business Schedule
Time Person in charge Job Description
9.00am to 10.00am • All the staff who • The staff will be did some
work at morning shift cleaning process such as sweep
• Chefs and chef and mop the floor, clean the
assistance table and etc.
• While, the chefs and chef
assistance will be prepared for
the raw material for the daily
usage.
• Supervisor will bank in the
yesterday cash received to bank
account.
10.00am to 1.00pm • All staffs include • Waitress will serve the
chefs and chef customers, take order, prepare
assistance the
• Supervisor will manage the cash
payment system and serve the
customers when it is necessary.
• Chefs and chef assistance will
start their cooking in order to
meet customers’ order.
1.00pm to 3.00pm • All staff including • The staff that work for night
night shift staff shift will be come in at 1.00pm
• Part-timer (if full- and start their work.
time staff is on leave) • Morning shift staff will be given
one hour for their lunch.
3.00pm to 7.00pm • All staff • Continue their job as above.
• Night shift staff will be given 1
hour for dinner.
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7.00pm to 9.30pm • All staff • Morning shift staff can be knock
off work at 7.00pm
• Other staff will still continue
their job.

9.30 to 10.00pm • All staff • Chef and chef assistance will do
the necessary keeping for the
raw material, cleaning and
throw rubbish
• Other staff will clean the table,
throw rubbish.
• Supervisor will perform the
daily cash counting and keep the
cash at security box.

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Implementation Plan
Task Implementation Steps Start Duration Completion Date Staff Responsible
Date
Administrative
Registration of business • Filling up forms to Registrar of 1/10/200 90 days 31/12/2009 Administration
Company to establish a private 9 Manager
limited company
• Filing of documents required by
Registrar of Company to complete
business registration procedure
Registration of franchisee • Filling up forms to Registrar of 1/10/200 90 days 31/12/2009 Administration
Franchise to establish as a 9 Manager
franchisee
• Filing of documents required by
Registrar of Franchise to complete
franchisee registration procedure
Loan application • Application of bank facility for 2/10/200 7 days 9/10/2009 Financial
RHB Bank 9 Manager
• Seek a loan term loan application
Business operating • Obtain business operating license 8/10/200 60 days 6/12/2009 Administration
license with municipal council 9 Manager

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Date
Location agreements • Seek and confirmation of location 12/10/20 7 days 19/10/2009 Administration
for business operation 09 Manager &
• Confirm and enter into tenancy Financial
agreement of business operation Manager
location
Renovation and fitting of • Liaise with franchisor’s concept 20/10/20 72 days 31/12/2009 Purchasing
furniture, lightings, designer to design the location into 09 Manager,
decorations Secret Recipe’s theme Financial
• Get contractors to renovate the Manager &
theme designed Administration
• Installing of furniture and lightings, Manager
decorations
Approval from Ministry • Submission of form to Ministry of 21/10/20 14 days 4/11/2009 Administration
of Health Health for medical checkups of 09 Manager
partners
• Attend food sanitation classes
• Allow health workers to evaluate
sanitation compliances at premise
• Confirmation of approval

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Date
Approval from • Compliance with Environmental 22/10/20 14 days 5/11/2009 Administration
Environmental Protection Protection Act 09 Manager
Bureau • Allow officers to determine level of
compliance of premise to ensure it
is in compliance with
Environmental Protection Act
Tax & Legal • Submission of documents to LHDN 5/11/200 7 days 12/11/2009 Financial
Compliances (Lembaga Hasil Dalam Negeri) for 9 Manager
tax compliances of business
• Legal, solicit on business legal
system compliances
Insurance • Application for premise’s fire 16/11/20 3 days 19/11/2009 Human Resource
insurance, employee’s liability 09 Manager,
insurance from Kurnia Insurance Supervisor &
(Malaysia) Administrative
Manager

Human Resource
Recruitment • Publicity activities to be done to 4/12/200 14 days 18/12/2009 Human Resource

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Date
notify public about vacancy to be 9 Manager &
filled up Supervisor
• Conducting of interviews
• Confirmation of staff structure
Medical Checkups • Medical checkups for all recruited 19/12/20 3 days 22/12/2009 Human Resource
staffs to comply with regulation 09 Manager
bodies requirements
Training • Liaise with franchisor’s staff trainer 15/11/20 1 month 25/12/2009 Human Resource
and follow up close with on-site 09 Manager
training of staffs

Marketing &
Promotion
Advertising • Advertise at local daily newspaper 15/12/20 3&1/2 31/3/2009 Marketing and
• Put in the date of grand opening 09 months Sales Manager
and the grand opening party
• After opening, advertise on the set
meal promotion.
Printing • Design the banner to put up on 1/12/200 25 days 25/12/2009 Marketing and

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Date
lamp post along main road 9 Sales Manager
• Design flyer to be distributed to
students, residents and workers.
• Design brochure to be put in the
front desk of hotel.
• Get into contact with printing
supplier and get the best deal
• Choose material and confirm the
printing
Sponsorship for Tunku • Meeting with the board of 1/2/2010 1 month 28/2/2010 Marketing and
Abdul Rahman Event University. Sales Manager
• Discuss on the details of the
sponsorship.
• Confirm of which event to sponsor.

Grand Opening 1/1/2010

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Gantt Chart of Implementation Plan
Month Oct Nov Dec Jan Feb Mar
Task 2009 2009 2009 2010 2010 2010
Registration of business
Registration of
franchisee
Loan application
Business operating
license
Location agreements
Renovation and fitting
of furniture, lightings,
decorations
Approval from Ministry
of Health
Approval from
Environmental
Protection Bureau
Tax & Legal
Compliances
Insurance
Recruitment
Medical Checkups
Training
Advertising
Grand Opening

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Financial Plan

-refer excel

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FINANCIAL PLAN

Startup Costs
RM
Furniture & Fitting 35,000
Renovation 90,000
Kitchen Equipment 55,000
Total Capital Expenses 180,000

Franchise Fee 120,000
Franchise Fee - Registration 1,000
Franchise Fee - Processing Fee 50
Business License 3,480
Grand Opening Advertising 80,000
Rental (Deposit) 15,000
Total Deposit & Prepayments 219,530

Startup Costs 399,530

Equity RM
Capital 150,000

Long-term Liabilities
Long-term loan 300,000

Total Equity and Libilities 450,000

Calculation of Working Capital
Total Equity and Liabilities 450,000
(-) Startup Costs (399,530)
Working Capital 50,470

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Pro Forma Income Statement for Year 1
Infinity Private Limited

Month Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Total
Sales 84,296 85,946 87,629 89,346 91,097 92,883 94,704 96,563 98,458 100,391 102,363 104,374 1,128,049
(-)Cost of Good Sold 23,956 24,428 24,909 25,399 25,899 26,410 26,930 27,461 28,003 28,555 29,118 29,693 320,762
Gross profit 60,340 61,518 62,720 63,946 65,197 66,473 67,774 69,101 70,455 71,836 73,245 74,681 807,287

Gross Profit Margin 72 72 72 72 72 72 72 72 72 72 72 72 72

Expenses
Depreciation 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000
Maintenance and repairs 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Salaries and wages 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000
EPF 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 43,200
Rent 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
Telephone bill 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Interest expense 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 13,500
Utilities 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Accounting fee 800 800 800 800 800 800 800 800 800 800 800 800 9,600
Insurance 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Advertising 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600
Royalty fees - 7% 5,901 6,016 6,134 6,254 6,377 6,502 6,629 6,759 6,892 7,027 7,165 7,306 78,963
Miscellaneous 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Total Expenses 51,026 51,141 51,259 51,379 51,502 51,627 51,754 51,884 52,017 52,152 52,290 52,431 620,463

Profit before taxes 9,314 10,377 11,461 12,567 13,695 14,846 16,020 17,217 18,438 19,684 20,954 22,250 186,824
Taxes - 25% 2,328 2,594 2,865 3,142 3,424 3,712 4,005 4,304 4,610 4,921 5,239 5,563 46,706

Profit After Tax 6,985 7,783 8,596 9,425 10,272 11,135 12,015 12,913 13,829 14,763 15,716 16,688 140,118

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Quarter Q1 Q2 Q3 Q4 Total
Sales 386,122 402,278 419,242 437,054 1,644,696
(-)Cost of Good Sold 106,631 111,247 116,093 121,183 455,153
Gross profit 279,491 291,031 303,148 315,871 1,189,543

Gross Profit Margin 72 72 72 72 72

Expenses
Depreciation 9,000 9,000 9,000 9,000 36,000
Maintenance and repairs 1,200 1,200 1,200 1,200 4,800
Salaries and wages 90,000 90,000 90,000 90,000 360,000
EPF 10,800 10,800 10,800 10,800 43,200
Rent 6,000 6,000 6,000 6,000 24,000
Telephone bill 600 600 600 600 2,400
Interest expense 3,000 3,000 3,000 3,000 12,000
Utilities 3,000 3,000 3,000 3,000 12,000
Accounting fee 2,400 2,400 2,400 2,400 9,600
Insurance 3,000 3,000 3,000 3,000 12,000
Advertising 4,860 4,860 4,860 4,860 19,440
Royalty fees - 7% 27,029 28,159 29,347 30,594 115,129
Miscellaneous 600 600 600 600 2,400
Total Expenses 161,489 162,619 163,807 165,054 652,969

Profit before taxes 118,003 128,412 139,342 150,818 536,574
Taxes - 25% 29,501 32,103 34,835 37,704 134,143
Profit After Tax 88,502 96,309 104,506 113,113 402,430

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Quarter Q1 Q2 Q3 Q4 Total
Sales 455,757 475,395 496,014 517,665 1,944,830
Cost of Good Sold 126,526 132,137 138,028 144,214 540,906
Gross profit 329,230 343,258 357,986 373,451 1,403,925

Gross Profit Margin 72 72 72 72 72

Expenses
Depreciation 9,000 9,000 9,000 9,000 36,000
Maintenance and repairs 1,200 1,200 1,200 1,200 4,800
Salaries and wages 90,000 90,000 90,000 90,000 360,000
EPF 10,800 10,800 10,800 10,800 43,200
Rent 6,000 6,000 6,000 6,000 24,000
Telephone bill 600 600 600 600 2,400
Interest expense 2,625 2,625 2,625 2,625 10,500
Utilities 3,000 3,000 3,000 3,000 12,000
Accounting fee 2,400 2,400 2,400 2,400 9,600
Insurance 3,000 3,000 3,000 3,000 12,000
Advertising 4,374 4,374 4,374 4,374 17,496
Royalty fees - 7% 31,903 33,278 34,721 36,237 136,138
Miscellaneous 600 600 600 600 2,400
Total Expenses 165,502 166,877 168,320 169,836 670,534

Profit before taxes 163,729 176,381 189,666 203,615 733,390
Taxes 40,932 44,095 47,416 50,904 183,348
Profit After Tax 122,796 132,286 142,249 152,711 550,043

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Pro Forma Cash Flow Statement For Year 1

Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Beginning Cash Balance 50,470 57,955 66,238 75,334 85,259 96,031 107,666 120,181 133,593 147,922 163,185 179,400
Cash Inflows (Income)
Cash Sales 84,296 85,946 87,629 89,346 91,097 92,883 94,704 96,563 98,458 100,391 102,363 104,374

Available Cash Balance 134,766 143,901 153,867 164,680 176,356 188,914 202,370 216,743 232,051 248,313 265,548 283,775

Cash Outflows (Expenses)
Salaries and wages 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
EPF 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600
Advertising 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800
Rent 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Utilities 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Telephone bill 200 200 200 200 200 200 200 200 200 200 200 200
Insurance 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Accounting fee 800 800 800 800 800 800 800 800 800 800 800 800
Miscellaneous 200 200 200 200 200 200 200 200 200 200 200 200
Loan payment 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
Interest payment 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125
Taxes 2,328 2,594 2,865 3,142 3,424 3,712 4,005 4,304 4,610 4,921 5,239 5,563
Maintenance and repairs 400 400 400 400 400 400 400 400 400 400 400 400
Inventory Purchases 23,956 24,428 24,909 25,399 25,899 26,410 26,930 27,461 28,003 28,555 29,118 29,693
Royalty fees 5,901 6,016 6,134 6,254 6,377 6,502 6,629 6,759 6,892 7,027 7,165 7,306
Total Cash Outflows 76,811 77,663 78,533 79,420 80,325 81,248 82,190 83,150 84,129 85,128 86,147 87,187

Ending Cash Balance 57,955 66,238 75,334 85,259 96,031 107,666 120,181 133,593 147,922 163,185 179,400 196,588

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Quarter Q1 Q2 Q3 Q4

Beginning Cash Balance 196,588 286,590 384,399 490,405
Cash Sales 386,122 402,278 419,242 437,054

Available Cash Balance 582,710 688,868 803,641 927,459

Salaries and wages 90,000 90,000 90,000 90,000
EPF 10,800 10,800 10,800 10,800
Advertising 4,860 4,860 4,860 4,860
Rent 6,000 6,000 6,000 6,000
Utilities 3,000 3,000 3,000 3,000
Telephone bill 600 600 600 600
Insurance 3,000 3,000 3,000 3,000
Accounting fee 2,400 2,400 2,400 2,400
Miscellaneous 600 600 600 600
Loan payment 7,500 7,500 7,500 7,500
Interest payment 3,000 3,000 3,000 3,000
Taxes 29,501 32,103 34,835 37,704
Inventory Purchases 106,631 111,247 116,093 121,183
Maintenance and repairs 1,200 1,200 1,200 1,200
Royalty fees 27,029 28,159 29,347 30,594
Total Cash Outflows 296,120 304,469 313,236 322,441

Ending Cash Balance 286,590 384,399 490,405 605,018

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Quarter Q1 Q2 Q3 Q4

Beginning Cash Balance 605,018 729,315 863,100 1,006,850
Cash Sales 455,757 475,395 496,014 517,665

Available Cash Balance 1,060,775 1,204,709 1,359,115 1,524,515

Salaries and wages 90,000 90,000 90,000 90,000
EPF 10,800 10,800 10,800 10,800
Advertising 4,374 4,374 4,374 4,374
Rent 6,000 6,000 6,000 6,000
Utilities 3,000 3,000 3,000 3,000
Telephone bill 600 600 600 600
Insurance 3,000 3,000 3,000 3,000
Accounting fee 2,400 2,400 2,400 2,400
Miscellaneous 600 600 600 600
Loan payment 7,500 7,500 7,500 7,500
Interest payment 2,625 2,625 2,625 2,625
Taxes 40,932 44,095 47,416 50,904
Inventory Purchases 126,526 132,137 138,028 144,214
Maintenance and repairs 1,200 1,200 1,200 1,200
Royalty fees 31,903 33,278 34,721 36,237
Total Cash Outflows 331,460 341,609 352,265 363,454

Ending Cash Balance 729,315 863,100 1,006,850 1,161,061

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Pro Forma Balance Sheet
Opening Balance Year 1 Year 2 Year 3
Fixed Assets
Furniture & Fixtures 35,000 28,000 21,000 14,000
Kitchen Equipment 55,000 44,000 33,000 22,000
Renovations 90,000 72,000 54,000 36,000
Total Current Assets 180,000 144,000 108,000 72,000

Current Assets
Cash and Bank 50,470 196,588 605,018 1,161,061
Prepayments 219,530 219,530 219,530 219,530
Total Current Assets 270,000 416,118 824,548 1,380,591

Total Assets 450,000 560,118 932,548 1,452,591

Equity
Capital 150,000 150,000 150,000 150,000
Retained Earnings - 140,118 402,430 550,043
Retained Earnings b/f - - 140,118 542,548
Total Equity 150,000 290,118 692,548 1,242,591

Liabilities
Long Term Loan 300,000 270,000 240,000 210,000
Total Liabilities 300,000 270,000 240,000 210,000

Total Equity and Liabilities 450,000 560,118 932,548 1,452,591

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Break-Even Analysis

Breakeven Value = Total Fixed Cost/ Gross Margin
Year 1 Year 2 Year 3
Expenses RM RM RM
Employee Salary 360,000 360,000 360,000
Advertising 21,600 19,440 17,496
Rent 24,000 24,000 24,000
Depreciation 36,000 36,000 36,000
Utilities 12,000 12,000 12,000
Telephone bill 2,400 2,400 2,400
Interest expense 13,500 12,000 10,500
Insurance 12,000 12,000 12,000
Accounting Fee 9,600 9,600 9,600
EPF @ 12% 43,200 43,200 43,200
Total Fixed Costs 534,300 530,640 527,196
Gross Margin 72 72 72

Breakeven Value 746,595 733,678 730,315

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APPENDIX

Employment Salary on monthly basis
Quantity Salary (RM) Total (RM)
Marketing and Sales Manager 1 3,500 3,500
Financial Manager 1 3,500 3,500
Purchasing Manager 1 3,500 3,500
Administration and Human Resource Manager 1 3,500 3,500
Supervisor 1 3,500 3,500
Main Chef 2 2,250 4,500
Assistance Chef 1 1,800 1,800
Full Time Staff 4 1,300 5,200
Part Time Staff 1 1,000 1,000
13 30,000

Sales Forecast (Food & beverages)
For first year, sales per month estimated to be increased by 2% every month

For year 2 and year 3, sales per year estimated to be increased by 5% every quarter

Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
82,500 84,150 85,833 87,550 89,301 91,087 92,908 94,767 96,662 98,595 100,567 102,578 1,106,497

Year 1 Year 2 Q1 Q2 Q3 Q4 Year 3 Q1 Q2 Q3 Q4
1,106,497 323,122 339,278 356,242 374,054 392,757 412,395 433,014 454,665

Purchase Forecast (Food & beverages)
We use mark-up of 250% for the menu pricing, so the cost of purchase should be
(Sales/Cost) - 1 = 250%
(Sales/Cost) = 3.5
Cost = Sales/3.5

Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
23,571 24,043 24,524 25,014 25,514 26,025 26,545 27,076 27,618 28,170 28,733 29,308 316,142

Year 1 Year 2 Q1 Q2 Q3 Q4 Year 3 Q1 Q2 Q3 Q4
316,142 92,321 96,937 101,783 106,873 112,216 117,827 123,718 129,904

Sales forecast(cake)
We estimated we can sell 1 customised cake for every 30 normal cakes sold RM
So, sales for customised cake every month : (12x83)+(3x120)+(2x220) 1796

Purchase forecast(cake)
cake (1 recipe) = markup 250%
RM
So, cost of cake for everymonth = (12x83/3.5)+(3x120/7)+(2x220/9) 385

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Other Cost Estimation
RM RM RM
1)Depreciation
Depreciation per year at 20%
i) Furniture and fitting 7,000
ii) Kitchen equipement 11,000
iii) Renovation 18,000
36,000

2)Maintenance and Repairs
Maintenance and Repairs per year 4,800

3)Rent
Rental per month 2,000

4)Telephone Bill
Telephone bill per month 200

5)Interest Expenses and loan payment Year 1 Year 2 Year 3
Long term loan balance 300,000 270,000 240,000
(-) loan repayment 30,000 30,000 30,000
Interest payment per year 13,500 12,000 10,500
Long term loan balance at year end 270,000 240,000 210,000

6)Utilities
Utilities fee per month 1,000

7)Insurance
Insurance per year 12,000

8)Advertising Year 1 Year 2 Year 3
Advertising fees per month 1,800 1,620 1,458
Advertising fees decrease 10% per year because our shop will be well known year after year.

9)Miscellaneous
Othee expenses per month 200

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Critical Risk Factors
Strong Competitors
Lifestyle cafes of similar concepts are mushrooming nationwide due to the high demand of such
dining concepts. However, the trend is beginning to shift from people dining at home towards
dining outside as the time they have after work is getting less, food service industry continues to
be one of the largest industry in Malaysia.

Global Disease
With the global pandemic outbreak of H1N1 influenza, people are likely to stay indoors rather
and would rather dine at home or order food because of the potential lethality of the virus. This
directly affects our business because of the widespread of the virus. This is inherent for us and
we cannot do anything to reduce this problem.

Economic Recession
Malaysia is going through a contraction in economy since the last quarter of year 2008. This
directly indicates that consumer's purchasing power has drop and consumers would not spend
lavishly. However, signs of economy recovering are beginning to pick up as of the third quarter
of year 2009 and it's likely to be recovered in early year 2010.

Unnoticing, the food service industry is not affected considerably as there are still signs that the
industry is growing at a positive rate with consumers want more of it.

Supplier
Since our suppliers are fixed by franchisor, it may be a long way journey for the ingredients to be
delivered to our location because of our location at a new area in Kampar. Therefore, the
freshness of our raw materials might be jeopardized. To ensure the quality of our materials are at
highest level possible, we would request our suppliers to upgrade their delivery method and
packing method during delivery period to ensure the materials retain their quality.

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Conclusion
Before we enter into the food industry in Kampar, we had done sufficient amount of market
research and analyzed the business environment to determine the feasibility of venturing into the
target market. Our analysis shows a positive sign of market trends towards what our business
plan is offering.

We had planned our business venture by having marketing plans, operation plan, implementation
plans and financial projections.

Our marketing plan is written thoroughly by using the “4P’s” rule of thumb to be as concise and
detail as possible. We detailed out all our product mix, selection of location, promotion strategy
used and pricing strategies used. By combining our competitive advantage of riding on the good
brand name value of Secret Recipe, we are able to gain a high markup on cost. Our special
pricing strategy enables us to maximize our table turnover during peak period and thus increase
our sales to the maximum.

Our implementation plan allows us to complete all our business operating procedures in time for
grand opening on 1st of January 2010. With this implementation plan, we are right on track to
start operating in 3 months period.

Nevertheless, we are prepared for any uncertainties and risks that might hinder our business from
operating smoothly. We are confident that we will ride through the storm of economic recession
and our risk will be minimized with the strategies that we used.

Upon evaluating all the researches and analysis, we are confident that our business will have a
steady and promising growth in the short term and a steady profit margin in the long term due to
the strict adherence and believe in the success of Secret Recipe’s brand name. We are of the
opinion that our business plan will be a huge success and will win over the hearts of Kampar
people.

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Appendixes:
Beverage & Desserts Menu

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Secret Recipe Café Food Menu

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Shop Location

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Shop layout

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Promotion

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Bibliography

http://www.mfa.org.my/

http://www.just-food.com/store/product.aspx?id=77601

http://www.ssm.com.my/en/docs/Procedure_Guidelines_for_Registration_of_a_Business.pdf

http://www.mdkampar.gov.my/latarbelakang?p_p_id=56_INSTANCE_tKR1&p_p_lifecycle=0&
p_p_state=normal&p_p_mode=view&p_p_col_id=column-3&p_p_col_count=1&page=2

http://www.mfa.org.my/?franchise_article:pembangunan-sektor-francais-dalam-ekonomi-
malaysia

http://www.food-beverage-malaysia.com/

http://www.bharatbook.com/Market-Research-Reports/Food-Drink-Report-Malaysia.html

KAMPAR. (n.d.). The secret of Secret Recipe. Retrieved July 14, 2009, from

http://biz.thestar.com.my/news/story.asp?file=/2009/3/21/business/3471796&sec=busins

LENG, F. T., & BAHRI, S. (n.d.). Bright future for Kampar. Retrieved July 25, 2009, from

http://thestar.com.my/metro/story.asp?file=/2009/6/4/north/4010985&sec=North

Malaysia Food and Drink Report Q3 2009 (download) - Food Market Research Reports. (n.d.).

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SHOPLOT NEAR KAMPAR PERAK UTAR KTAR FOR RENT LEASE in Malaysia @

Adpost.com Classifieds > Malaysia > SHOPLOT NEAR KAMPAR PERAK UTAR KTAR

FOR RENT LEASE in Malaysia,free,malaysian,classified ad,classified ads. (n.d.).

Retrieved July 15, 2009, from http://www.adpost.com/my/homes_offices/36677/

Secret RecipeÂ |Cyber Cafe, Internet Cafe, Coffee Shop, Coffee House, Bistro Cafe, Beach

CafÃ© | Ad | 88DB Malaysia. (n.d.). Retrieved July 14, 2009, from

http://my.88db.com/my/Services/Post_Detail.page/Food_Beverage/Caf%C3%A9/?PostI

D=51382

Sophia. (n.d.). Secret Recipe, CafÃ© & Cake House, Malaysia. Retrieved July 14, 2009, from

http://www.streetdirectory.com/malaysia/kl/food_advisor/review/new/restaurant-

secret_recipe_a_successful_formula-305.php

Suruhanjaya Syarikat Malaysia. (n.d.). Retrieved July 16, 2009, from

http://www.ssm.com.my/en/services_acts.php

The Official Website of Department of Statistics Malaysia. (n.d.). Retrieved July 15, 2009, from

http://www.statistics.gov.my/eng/

cakes, v. o., food, f., & service., d. (n.d.). Secret recipe franchise. Retrieved July 16, 2009, from

http://www.secretrecipe.com.my/secretrecipe/catalog/content/57/index.html

secret recipe franchise. (n.d.). Retrieved August 10, 2009, from

http://www.secretrecipe.com.my/secretrecipe/catalog/content/372/60/index.html

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