This document provides an executive summary and details for establishing a leather wallet manufacturing business in Pakistan. The total investment required is approximately Rs. 2.17 million with an initial working capital of Rs. 1.08 million and capital investment of Rs. 1.09 million. The business will employ 16 people and has the potential to generate a higher return on investment by taking advantage of Pakistan's availability of quality hides and skins, skilled labor, and proximity to major international markets.