This document summarizes the business plan for a yogurt and ice cream franchise in China. It outlines the large and growing market opportunities in China for these products due to trends of increasing consumption and focus on health. The plan provides assumptions on startup costs, product pricing, costs, and financial projections estimating over $400,000 in net present value over three years. It requests $835,000 in funding and introduces the founding team.

2. OUR STORY
WHY YOGURT & ICE CREAM?

3. Market Size
7.25 BILLION
LITRES (2017)
5.78 BILLION
LITRES (2017)

4. $11.4 BILLION2014 ICE CREAM SALES IN CHINA
BIGGEST ICE CREAM MARKET WORLDWIDE
5.9 BILLION LITRESHIGHEST ANNUAL CONSUMPTION OF ICE CREAM BY CHINESE (2014)

5. 73%WILLING TO TRADE UP AND PAY A PREMIUM FOR PRODUCTS DEEMED HEALTHIER
GROWING HEALTH TREND IN
CHINA
$70 BILLION BY 2020
SPENDING ON HEALTH AND WELLNESS

6. ALTERNATIVES

7. ● SATURATED FAST FOOD
MARKET
● CHANGING
DEMOGRAPHICS
● GROWING HEALTH TREND

8. ASSUMPTIONS

9. INVESTMENT
ASSUMPTIONS
¥ 1,670,000
Available Initial Capital Inflation Rate
2.2%
Hurdle Rate Investment/Loan
Tenure
3 yrs16.4%

10. Sub Zero Franchise Fees $ 30,000 USD ¥ 203,362 RMB
Typical Start-up Cost to open
store
$ 268,000 USD ¥ 1,816,703 RMB
Average store size 1,200 sq ft 111.5 sqm
Franchise royalty fee 6.0%of net sales
National advertising fee 2.0%of net sales
Franchise Cost Assumptions

12. Product Assumptions
Small
100ml
2 toppings
¥25
Medium
150ml
3 toppings
¥35
Large
200ml
4 toppings
¥45
Ice-
Cream

13. Product Assumptions
Small
140ml
2 toppings
¥19
Medium
190ml
3 toppings
¥25
Large
240ml
4 toppings
¥28
Frozen
Yogurt

14. PRODUCT ASSUMPTIONS
Product
Type
Volume
(ml)
Base
cost
No. of
toppings
Toppings
cost
Pricing Unit Cost Gross
Profits
Ice Cream (15g/topping)
Small 100 4 2 2.45132 25 6.45132 18.54868
Medium 150 6 3 3.67698 35 9.67698 25.32302
Large 200 8 4 4.90264 45 12.90264 32.09736
Yoghurt (15g/topping)
Small 140 5.6 2 2.45132 19 8.05132 10.94868
Medium 190 7.6 3 3.67698 25 11.27698 13.72302
Large 240 9.6 4 4.90264 28 14.50264 13.49736

15. COST ASSUMPTIONS
Amount Period Growth Rates
Salaries ¥ 4,000
per month
per full-time staff 3.0%
Rental ¥ 46,000 per year 3.2%
Depreciation ¥ 4,167
per month (constant 3
years)
Utilities ¥ 3,000 per month 2.2%
Insurance ¥ 6,375 per year 2.2%
Marketing 2.5% of revenue
SG&A ¥ 2,000 2.2%

16. Concept /
Source
Amount Cost
before
taxes
Cost
after
taxes
WACC Time
(years)
Bank 1 334,000.00 4.75% 3.56% 0.71% 3.0
Bank 2 334,000.00 4.75% 3.56% 0.71% 3.0
VC 1 167,000.00 25.0% 25.00% 2.50% 3.0
Own Equity
835,000.00 25.0% 25.00% 12.50% 3.0
Total 1,670,00
0.00
12.33%
Initial Investment & WACC
TAX RATE: 25%

17. REVENUE (Jan 17-Dec 19)

18. SCENARIO ANALYSIS
Scenario Probability NPV Value
Pessimistic 30.00% -402,949.39 -120,884.82
Medium 40.00% 513,327.67 205,331.07
Optimistic 30.00% 1,082,498.57 324,749.57
Total 100.00% 409,195.82

19. 835,000
Our Ask

20. TEAM
Jeremy Soh , CEO
Ang Kang Soon, COO
Giulio Drisaldi Sette,
Co-founder
Thio Fu Cheng, CFO Zhang Zhiming, CMO
Tan Kai Yi, Project Manager

21. THANKS!Soh Jing Cheng Jeremy 14340696071
Giulio Drisaldi Sette 14340696069
Ang Kang Soon 14340696084
Zhang Zhi Ming 13340696015
Thio Fu Cheng 13340696010
Tan Kai Yi 14340736017