BTMW 4012

BUSINESS PROJECT
BUSINESS PLAN

SUBMITTED TO:
MADAM AZRINA BINTI
OTHMAN

PREPARED BY:

NAME MATRIC NUMBER

AHMAD NAJMI NAIM BIN MAZLAN B041810004

MUHAMAD AKIF IBADILLAH BIN AZWAN B041920014

MUHAMMAD FADHIL HAKIMI BIN WAN MOHD B041920038

SHAIFULDDIN
MUHAMMAD I'ZZUL IMAN BIN AZHARI B041920033

MUHD NUR HUSAINI BIN UMAR B041910169

Table of Contents
Acknowledgement....................................................................................................................................4
1.0 Executive Summary.......................................................................................................................5
2.0 Purpose of Business Plan..............................................................................................................6
3.0 Company Background....................................................................................................................6
3.1 Company Profile........................................................................................................................6
3.2 Vision and Mission.....................................................................................................................7
3.3 Value Proposition......................................................................................................................7
3.4 Rational Prospection.................................................................................................................9
3.4.1 Company Location.............................................................................................................9
3.4.2 Facilities.............................................................................................................................9
3.4.3 Physical Position................................................................................................................9
3.5 Owners/Worker’s Profile and Qualification.............................................................................10
4.0 Marketing plan..................................................................................................................................12
4.1 Goods and Services.......................................................................................................................12
4.2 Target Market................................................................................................................................13
4.3 Market Size....................................................................................................................................13
4.4 Company Market Segment............................................................................................................14
4.5 Competitor..............................................................................................................................16
4.6 Market Share...........................................................................................................................17
4.7 Marketing Mix (4Ps)......................................................................................................................18
4.8 Market Budget...............................................................................................................................26
5.0 Operation Plan............................................................................................................................34
5.1 Based Description...................................................................................................................34
5.2 Equipment...............................................................................................................................35
5.3 Manufacturing Process/Inventory Planning............................................................................36
5.3.1 Material Planning............................................................................................................36
5.3.2 Manpower Requirement.................................................................................................38
5.3.3 Operation Overhead and Operation Budget....................................................................39
5.3.4 Capacity Planning............................................................................................................40
5.3.5 Process (Flow Chart)........................................................................................................41
5.3.6 Layout Plan.............................................................................................................................42
6.0 Organization’s aspect........................................................................................................................42
6.1 Organization Structure..................................................................................................................42
6.2 List of Workers..............................................................................................................................43
6.3 Job Scope.......................................................................................................................................43
7.0 Financial Plan.....................................................................................................................................45
7.1 Project Implementation Cost.........................................................................................................45
7.1.1 Fixed Assets / Set-Up Cost/Pre-Operating Cost / Initial Cost (1st monthly)............................46
7.1.2 Working Capital......................................................................................................................47
7.1.3 Project Implementation Cost..................................................................................................47
7.2 Capital...........................................................................................................................................48
7.3 Project Implementation Cost & Sources of Fund...........................................................................49
7.4 Loan Amortization & Depreciation Value......................................................................................50
7.5 Depreciation..................................................................................................................................50
7.6 Pro-form Cash Flow Statement.....................................................................................................52
7.7 Profit and Loss Statement (3 months)...........................................................................................53
7.8 Balance Sheet Statement (3 months)............................................................................................53
Acknowledgement

To begin, I would want to express my gratitude to Mrs. Azrina Binti Othman. We have
been profoundly influenced by the mentor's extensive professional expertise, genuine
demeanour, rigorous academic spirit, and untiring noble morals. All of these aspects have
contributed to our development. From the very start of the procedure until the very end when
the project is completely finished. Madame Azrina has always given us the freedom to establish
ambitious academic objectives for ourselves, in addition to offering careful direction that
enables us to comprehend a wide variety of etiquette rules. We would want to use this
opportunity to extend our gratefulness and appreciation to Mrs. Azrina.

Without the help of the other members of the team, it would not have been possible to
finish this portfolio. Izzul, Akif, Fadhil, Najmi and Husaini. Your assistance has been very
much appreciated. Your labour up to this point has been much admired and appreciated.

In addition, we would like to use this occasion to extend our heartfelt appreciation to
everyone, both on the platform and among our friends, who has assisted us in spreading the
word about our goods. They are really amazing people, and the times we spent with them will
never be forgotten.
1.0 Executive Summary

Bakery and pastries are typically associated with large corporations and, as a result, are
highly pricey. They serve in a fancy setting, so the consumer believes they cannot afford it. As
a result, Manis Kitchen, under the brand Made for You, was founded to address the demands of
customers in the baked and pastry product categories by offering low costs and high-quality
cuisine.
Manis Kitchen offers a homemade bakery and pastry concept. We have a wide variety
of products, including cakes, cookies, breads, tarts, cream puffs, and others. You can not only
have the existing product, but you can also make your own request for what you want to taste
or have, such as a wedding cake design. Come to us if you need any bake and pastry for your
own or any event, and come to us, we will serve you.
Our team consists of five members, and every member has their respective role such as
managing sales, marketing, finance, operation, and administration. Customers may contact us
through a variety of channels, including WhatsApp, Facebook, and Instagram.
Our purpose and target are to provide everyone with the option to purchase any bake
and pastry goods. Most importantly, we prioritize product cleanliness, purity, and halal
certification. Ensure that our product is acceptable by all societies. Every customer is treated
with integrity, since the consumer is our first concern.
2.0 Purpose of Business Plan

It is critical to have a written business plan in order to demonstrate to all interested parties,
including investors, partners, and workers, that one is dedicated to the success of the
organisation. As part of the process of developing a business strategy, we are required to
carefully consider and choose the tactics that will most successfully drive the expansion of our
company. The food and beverage arrangement business are the primary focus of the
partnership-owned and operated firm known as Manis Kitchen. The primary purpose of Manis
Kitchen is to provide a professional dessert-making service for any event, regardless of whether
it is official or casual. The next step is obviously to end up as the customer's first option and to
give them a taste of our one-of-a-kind dessert at a price that they can afford. Additionally, the
customer has the option to personalise the dessert in accordance with a variety of distinct
themes or celebrations, such as an open house event or some other type of celebration. Last but
not least, Manis Kitchen operates as an online store, through which customers may place orders
for desserts at any time using various online platforms like as Facebook, Instagram, and
WhatsApp. This is the company's primary manner of doing business.

3.0 Company Background

3.1 Company Profile

Company’s Name Manis Kitchen

Company’s Address KT 273 KETARI, 28700 BENTONG, PAHANG.
Contact Number 6011-37350870
Email [email protected]
Form of Business Partnership
Type of Business Enterprise
Main Activities Food and Beverages
Date of
Commencement 2/2/2021
To serve home sweet bakery that all customers can
Main Objective enjoy
Facebook  https://www.facebook.com/anis.fasyihah
Operational Date Weekdays
Initial Capital  RM 20,000
Profile Table 1 : Company’s Profile
3.2 Vision and Mission

Figure 1 : Vision and Mission

3.3 Value Proposition

On our shop we have several types of dessert and pastry, Cakes, Cream Puffs, Cinnamon Rolls,
Strudels, Cheese Tart, Japanese Cream Puff, Savoury Item and Cupcakes Brownies. The price
are varies depending on the size and flavour or even the customisation of the cake. A value
proposition in the context our dessert and pastry refers to the unique benefits or features that a
particular product offers to customers. This can include things like taste, texture, presentation,
ingredients, convenience, and price.

a value propositions of our a dessert pastry is, a rich, indulgent taste that satisfies our sweet
tooth customer. A flaky, buttery crust that adds texture and flavor. An attractive presentation
that makes the pastry visually appealing. High-quality ingredients that contribute to the overall
flavor and quality of the product. Convenient packaging that makes it easy to enjoy on the go.
A reasonable price point that makes it accessible to a wide range of customers. A strong value
proposition can help a dessert or pastry stand out in a crowded market and attract customers
who are looking for a high-quality, satisfying treat
Figure 2: Value Proposition of Manis Kitchen Product
3.4 Rational Prospection

3.4.1 Company Location

Our company location is located at KT 273 KETARI, 28700 BENTONG, PAHANG. This location is
ideal for our organisation since it enables us to meet the requirements and achieve the goals that we have
set for ourselves. The location of our business offers benefits not just to our clients but also to our direct
rivals.

3.4.2 Facilities

The availability of appropriate facilities is one of the key elements that contribute to overall job
performance. Having adequate facilities not only makes workers feel more comfortable while they are
doing their duties but also increases both their productivity and their motivation to keep going.

In order to handle orders, advertisements, and financial matters, we have fundamental facilities such as
desktop and laptop computers. the use of a printer to print any necessary paperwork, such as a postcard
to be affixed to the dessert as a priceless reminder of a fond memory. Additionally, a refrigerator to keep
the beverages, snacks, and sweets in order to preserve their quality. The next most crucial facilities for
the processing of our goods are the areas designated for wrapping boxes and storing items. Bread,
frosting, egg wash, garnish, glace, and butter are some of the ingredients that may be found on the
supplies rack. The tool rack had many different types of utensils, including measuring cups, a wooden
spoon, a rubber spatula, a pastry brush, and kitchen scissors.

3.4.3 Physical Position

People have a lot to celebrate, and these festivities may range from something as simple as an
anniversary to something as extensive as the Christmas season. During this time, individuals are craving
anything that is only really tasty. Because of the decadent chocolate, the velvety texture, and the fact
that it is not too dry to nibble on. Savory foods are the perfect choice for every event, whether it a
celebration at work, a birthday party, a simple night in at home, or a special occasion. Not only do they
complement these events, but they also enhance them. Also, eating chocolate may truly bring back nice
memories, whether they are from a particular day when you were a child when you ate savory for the
first time, from a fantastic party or momentous occasion, or from a time when customers ate brownies
with their friends and they all had a wonderful time.

In most cases, customers may place an order for savoury dishes from Manis Kitchen and pay for them
using various internet platforms such as WhatsApp, Facebook, and Instagram. At any point in time, the
consumer may put in their order and pay in advance. At the same time, we are able to plan their
subsequent orders and process orders at busy periods despite having more flexibility in our schedule.

3.5 Owners/Worker’s Profile and Qualification

Table 3.2: Worker’s Profile

No. Name Detail

1. Muhammad I’zzul Iman Bin Azhari Age: 24

(Team Leader) Gender: Male

Tel. no: 011-37350870

Marital Status: Single

Qualification: Bachelor in Mechanical

Engineering

2. Muhammad Fadhil Hakimi Bin Wan Mohd Age: 24

Shaifulddin
Gender: Male
(Administrative Manager)
Tel. no: 011-29801519

Marital Status: Single

Qualification: Bachelor in Mechanical

Engineering

3. Muhamad Akif Ibadillah Bin Azwan Age: 24

(Operation Manager) Gender: Male

Tel. no: 013-4052846

Marital Status: Single

Qualification: Bachelor in Mechanical

Engineering

4. Muhd Nur Husaini Bin Umar Age: 24

(Finance Manager) Gender: Male

Tel. no: 013-7641897

Marital Status: Single

Qualification: Bachelor in Mechanical

Engineering

5. Ahmad Najmi Naim Bin Mazlan Age: 24

(Marketing Manager) Gender: Male

Tel. no: 013- 4225288

Marital Status: Single

Qualification: Bachelor in Mechanical

Engineering
4.0 Marketing plan

4.1 Goods and Services

The advent of the gig economy, the COVID-19 epidemic, and technological improvements
have all contributed to an increase in individuals working from home and even starting their
own home businesses. Entrepreneurs all around the world are always looking for new ways to
monetize their unique expertise. Baking is one of such abilities.

Pastry items are a versatile media that can be used as 'edible packaging'. The close contact
between the pastry and the various fillings employed results in a diverse spectrum of product
textures, moisture levels, and water activities. The moisture content of the pastry component is
higher than that of biscuits but lower than that of cake. When freshly cooked, fresh pastries
have a hard and rather crisp eating aspect. The shelf life of the pastry can be relatively lengthy,
however moisture migration from filling to paste reduces this. Table below show the product
and list of price that we provided

Product/Service Price
Cakes RM 70 – RM 90
Cream Puffs RM 24 – RM 27
Cinnamon Rolls (Big Size) RM 45 – RM 50
Strudels RM 30
Cheese Tart RM 1.50 – RM 2.00
Japanese Cream Puff RM 18 – RM 36
Savoury Item RM 26 – RM 30
Cupcakes RM 40 – RM 95
Brownies RM 43 – RM 60
Table 4.1: Products and their respective pricing
4.2 Target Market

A target market is a group of people who have been selected as the most probable potential
purchasers for a product based on factors such as age, income, and lifestyle. When a firm
creates, packages, and markets its product, identifying the target market is an important element
of the decision-making process.

In order for our company to enhanced and expedite the gather of audience and potential
customer, we are using Instagram as our main weapon due to the power of social media can
have. Using Instagram for business can drive brand awareness, boost sales, and build and track
audience engagement. It’s an excellent way to find customers where they’re already spending
time. It can also provide valuable audience insights to use with all your marketing plan
strategies. Table below show our expected target market in our business.

Target / Market Location / Platform

Local residence Melaka
Followers Instagram

Table 4.2 Target Market

4.3 Market Size

Market size refers to the maximum total number of sales or customers your business can see,
often measured over the course of a year. It's helpful to know the potential market size before
launching a new product line or line of business, since that can help you understand if it's a
worthwhile investment of your time and money.

In order for us to know and determine our market size, we ensure that we analyse our target
market by using estimation table for duration of one month and one year. Table below shows
the market size calculation for this year. On this table we assume that and average people willing to
spend RM 50 per order
Average 2
Local Local orders per Market size per month
Estimate engagement Market size per year (RM)
/population Population indidvidual (RM)
per month

Melaka 998,428 0.1% x 998428 = 998.428 RM 50 x 2 = 998.428 x 100 = 99842.8 99842.8 x 12 = 1198113.6
100
Instagram 10 million 0.01% x 10000000 = 10000 1000 x 100 = 100000 100000 x 12 1200000
Total (RM) 1099842.8 2398113.6

Table 4.3: Calculation of Market Size

4.4 Company Market Segment

Market segmentation is the process of dividing a market into smaller groups of consumers with
similar needs or characteristics. A company may segment its market based on various criteria,
such as demographics, behaviours, geographical location, or psychographic characteristics. The
goal of market segmentation is to identify specific groups of consumers that the company can
target with its marketing efforts, products, and services.

By understanding the needs and preferences of different market segments, a company can tailor
its marketing strategy and product offerings to better meet the needs of those consumers. This
can help the company differentiate itself from its competitors and increase its market share.

For example, our company that sells dessert and pastry may segment its market based on age,
gender, and level of expertise. It could target women with children, while offering more basic
products to students or children. By segmenting its market in this way, the company can create
customized marketing messages and product offerings that are more relevant and appealing to
different groups of consumers. Table below shows the market segmentation that we make from
the previous market size and target market analysis.
Distric: Ayer keroh Age: 13-50
Division: provinces Gender : Female and Male
State: Malacca Ethicity: Varies
Region: West Malaysia Natinality: Malaysia and Non
Country : Malaysia Malaysian

GEORAPHIC DEMOGRAPHIC

BEHAVIORAL PSYCHOGRAPHIC

Personality : most enjoy food and

sweet dessert Loyalty: High
Status: In relationship or married Health-conscious consumers :
customer that intrested in pastry
Preference: sweet dessert and dessert
Hobbies: Food hunting and ighseing Foodies: customer that enjoy food

Figure 4.1: Market segmentation

4.5 Competitor

A competitor in business is a company or individual that offers a similar product or service as

another company in the same market. Competitors may be direct or indirect. Direct competitors
offer products or services that are similar to and directly compete with each other in the same
market. Indirect competitors offer products or services that are not exactly the same as those of
the company in question, but still serve the same need or perform the same function.

Competitors can have a significant impact on a business, as they can affect the company's
market share, pricing, and overall success. It is important for businesses to be aware of their
competitors and to understand their strengths and weaknesses. This can help a business to
identify opportunities and threats, and to make strategic decisions that will allow it to remain
competitive in the market. Below is the table that shows competitor nearby Manis kitchen
nearby Ayer Keroh.

N Company Address Strength Weakness

o Name
1 Harold's Lot G-10, Mydin Mall MITC,  Well know brand  Pricy
12, Hang Tuah Jaya, 75450  Strategic Location  Too many
Ayer Keroh, Melaka  Variety of dessert Shops lot
 Frequently nearby
promotion
2 Mamasab 44, Jalan TU 2, 75350 Melaka  Well-known brand  Not strategic
Bakery  Have agent to location
Ayer Keroh promote  Pricy
 Focus on cake as
main idea
3 Syurga NO7 KF 1 JALAN KOTA  Using vendor  Not well-
dessert FESYEN MITC AYER  Reasonable price known brand
KEROH, Malacca City,  Variety of menu  Competitor
Malaysia among vendor
Table 4.4: List of competitors
We also analyse their store evaluations and assign a grade system based on their customer
remarks in our rival study. The customer ratings of our rivals are shown in Table 4.5.

Competitor Customer Product Quality Product Technical Cleanliness

Awareness Availability Assistance
Harold's 5 4 3 4 4
Mamasab 4 4 3 3 4
Bakery Ayer
Keroh
Syurga dessert 3 3 4 4 3

5= Excellent, 4= Very Good, 3= Good, 2= Average, 1= Poor

Table 4.5: Customer rating of competitors on key success factors.

4.6 Market Share

Market share is a measure of the percentage of total sales or market demand that is held by a
particular product, service, or brand within a particular market or industry. It is often used as a
way to gauge the success of a company or brand in a particular market, and it can be an
important factor in determining the overall health and competitiveness of a market or industry.

Market share can be an important factor for businesses to consider when making strategic
decisions, such as developing new products or entering new markets. It can also be used by
investors and analysts as a way to evaluate the strength and potential growth of a company or
industry. Table below show the competitor market share.
Competitor’s name Estimated unit market share Estimated unit market share
(%) (RM)
Harold's 40% * 180550 72220
Mamasab Bakery Ayer Keroh 30% * 180550 54165
Syurga dessert 30% * 180550 54165
Total 100% 180550
Table 4.6: Market share before entry of Manis Kitchen.

We can conclude that from table above show that Harold’s hold the biggest or the most market
share at nearby location. This goes to show that Harold’s is our biggest competitor.

4.7 Marketing Mix (4Ps)

The marketing mix is a concept that outlines the four key elements that go into the development
and promotion of a product or service. These elements, known as the "4Ps," are product, price,
place, and promotion.

I. Product

The product is the item or service being offered to the customer. It includes features, benefits,
packaging, and branding.

Manis Kitchen makes Tangible product to customers. For our product is Pastries and desserts
are sweet treats that are often enjoyed as a part of a meal or as a standalone snack. Some
common types of pastries include croissants, muffins, scones, and tarts. These can be filled with
a variety of sweet or savoury ingredients, such as fruit, chocolate, or cheese. Pastries and
desserts are often enjoyed as a sweet ending to a meal, or as a special treat to be shared with
friends and family. They can be served at any time of day and are a popular choice for
celebrations and special occasions. Table below shows the list of our products, our strategy in
its development and comparison to our competitors.
Product/Service Product/Service Market Opportunities
Strengths
Cakes  Cakes come in a wide range of  Students and Lecturers
flavors, sizes, and styles, making  Company Staff
it easy to find one that appeals to  Parents and children
a wide range of tastes and  Party Planner
preferences
 Cakes can be served at any time
of day
 Cakes are often served at social
gatherings and celebrations
 Cakes can be beautifully
decorated
Cream Puffs  Cream puffs can be filled with a  Students and Lecturers
variety of sweet or savory fillings  Company Staff
 Cream puffs are a convenient  Parents and children
choice for on-the-go snacking or  Caterer
for taking to parties or events.

Cinnamon Rolls (Big Size)  Cinnamon rolls are deliciously  Students and Lecturers
sweet and have a distinct flavor  Company Staff
that is loved by many people.  Parents and children
 Cinnamon rolls are often served as
part of a breakfast or brunch spread
 Cinnamon rolls can be made in
advance and stored in the
refrigerator or freezer until needed
 Cinnamon rolls are often associated
with feelings of comfort and
nostalgia
Strudels  Strudel is made with a thin, flaky  Students and Lecturers
dough that has a satisfyingly light  Company Staff
and crispy texture.  Parents and children
 Strudel is often served as part of a
dessert platter or buffet
 Strudel can be served at any time
of day
 Strudel can be beautifully
presented and is a sophisticated
choice for special occasions or
events
 Strudel is often associated with
traditional European baking and
may evoke feelings of nostalgia for
some people
Cheese Tart  Cheese tart has a rich and creamy  Children
flavor that is often balanced by a  Teenagers
sweet or buttery crust.  Wedding Planner
 can be topped with different types
of fruit or glazes to suit different
preferences.

Japanese Cream Puff  Have a deliciously sweet and  Teenager
indulgent flavor
 The light and airy choux pastry
contrasts with the creamy filling
 a convenient choice for on-the-go
snacking or for taking to parties or
events

Savoury Item  Many savoury items are rich in  Any

nutrients and can provide important
vitamins and minerals that are
essential for good health.
 Savoury items are often served as
part of a shared meal, making them
a great choice for sharing with
others.
Cupcakes  Cupcakes come in a wide range of Children and families
flavors, such as chocolate, vanilla,  College students and
and strawberry, which can be young adults
appealing to children's sweet tooth.  Caterer
 Cupcakes can be beautifully
decorated with frosting, sprinkles,
and other toppings
 Cupcakes are often served as part
of a dessert platter or buffet
 Cupcakes are often associated with
special occasions and celebrations
Brownies  Brownies are made with chocolate,  Children and families
which gives them a rich and  College students and
indulgent flavor that is unique young adults
among baked goods.  Special occasions and
 Brownies have a dense and fudgy events
texture that is different from other
types of cakes or cookies
Table 4.7 List of Products offered.

Product / Product Description

service
Product
design The dessert and pastry an offer a wide range of products, such as cakes, cookies and pastries.
Dessert is a type of food that is typically served at the end of a meal and is usually sweet in
nature. It can be made with a wide range of ingredients, such as fruit, chocolate, cream, and
sugar, and can be served in a variety of forms.

Pastry is a type of dough that is used to make a wide range of sweet and savory baked goods,
such as cakes, pies, tarts, and pastries. Pastry dough is made from flour, fat, and liquid, and is
used as a base for a wide range of baked goods. Pastries can be filled with sweet or savory
ingredients and can be served as a snack, dessert, or as part of a larger meal.

Brand
A dessert can be described as aesthetically pleasing if it has a visually appealing appearance,
such as an attractive color, shape, or presentation. Hence why we choose “MANIS” as our
branding as we want the customer to be able feel the sweetness and colourful with just one
bite.

Quality
There are several factors that contribute to the quality of desserts and pastries:

Flavor: The flavor of a dessert or pastry is an important factor in its quality. This can be
influenced by the ingredients used and the balance of sweet, sour, and savory flavors.

Texture: The texture of a dessert or pastry is another important factor in its quality. This can
be influenced by the ingredients used and the method of preparation.
Appearance: The appearance of a dessert or pastry can affect its perceived quality and can be
influenced by factors such as the presentation, decorating, and packaging.

Freshness: The freshness of a dessert or pastry can also impact its quality, as stale or stale
pastries can be less appealing to consumers.

Consistency: Consistency in the quality of desserts and pastries is important, as customers

expect a consistently high-quality product each time they purchase.

We always ensure that we always follow proper guideline and quality check before we
display on shelf or before send to customer.

Packaging The packaging that we used is function and able protect the dessert from damage during
transportation or storage.

The packaging is visually appealing and enhance the presentation of the dessert

The packaging is convenient for the customer

Customer also can choose to walk in to our store, pickup in store or delivery for nearby area.
Durability The ingredients that we used in the dessert can impact its durability, as some ingredients are
more prone to spoiling or becoming stale than others. For example, fresh fruit or cream
fillings may have a shorter shelf life than baked goods made with more stable ingredients like
flour and sugar.

So, we only used high quality and suitable ingredient to prolong the durability for our
product.

We also used packaging that are well-suited to the product, dessert makers can create desserts
that are durable and have a longer shelf life.
Table 4.8: Strategies of Product Development Aspects.
Product/Service Differences from Competitors
Cakes  Have variety of flavour and
size
 Able to custom for wedding
 Customer can print their
favourite picture on the cake
Cream Puffs  We have mini size
 Have unique flavour
Cinnamon Rolls (Big Size)  Our size is bigger than usual
Strudels  Have special filling on
 Gluten Free
Cheese Tart  Can Custom Design
 Have variety of flavour
Japanese Cream Puff  Special White cholate
Savoury Item  Secret ingredient that make it
special and delicious
Cupcakes  Special “pastel colour” and
aesthetic design
Brownies  We used wide variety of
ingredients, such as nuts,
chocolate chips, or caramel.
Table 4.9: Differences in strategy aspects of the competitive products.
II. Price

The price is the amount that a customer must pay to purchase the product or service. It should
be set based on the target market, competition, and the overall value of the product. Table
below shows the list of price for our product.

Product/Service Price
Cakes RM 70 – RM 90
Cream Puffs RM 24 – RM 27
Cinnamon Rolls (Big Size) RM 45 – RM 50
Strudels RM 30
Cheese Tart RM 1.50 – RM 2.00
Japanese Cream Puff RM 18 – RM 36
Savoury Item RM 26 – RM 30
Cupcakes RM 40 – RM 95
Brownies RM 43 – RM 60
Table 4.10: List of prices of products to the market.
III. Place

Place refers to the distribution channels through which the product or service is made available
to the customer. This includes physical locations, such as stores and online marketplaces, as
well as distribution channels like wholesalers and distributors. Our shop is very strategic and
convenient as it is nearby to local university and resident, we also nearby to the government
sector and local school. We also make sure that most of our supplier is nearby for more
convenient process.

IV. Promotion

Promotion includes the various marketing efforts that are used to promote the product or
service to the target market. This can include advertising, sales promotions, personal selling,
public relations, and social media marketing.

 Lucky draw for customers spent more than RM50

 We induced membership program
 Sales on special occasion like Hari Raya, Chinese New Year, Deepavali and many
more.
 Social media marketing: Use social media platforms like Instagram and Facebook to
showcase your desserts and attract new customers. Use high-quality photos and consider
offering special promotions or discounts to followers.

 Email marketing: Create a email list of customers who have expressed interest in your
business and send them newsletters or special promotions. This can be a great way to
stay top-of-mind with your customers and drive repeat business.

 In-store promotions: Consider offering free samples or discounted desserts to customers

who visit your store. This can help attract new customers and encourage them to try
your products.

 Collaborate with other businesses: Partner with local coffee shops or restaurants to offer
your desserts as part of their menu. This can help expose your products to a new
audience and drive sales.

 Host a dessert event: Consider hosting a dessert-themed event, such as a dessert tasting
or a dessert-making class. This can be a great way to showcase your products and attract
new customers.

 Use word-of-mouth marketing: Encourage your satisfied customers to tell their friends
and family about your desserts. This can be a powerful way to attract new business, as
people are more likely to trust recommendations from people they know.

4.8 Market Budget

A market budget is a financial plan that outlines the costs associated with promoting and selling
a product or service in a particular market. It includes all of the expenses that a business will
incur in order to reach and engage its target market, including advertising, marketing, sales, and
other promotional activities.

The market budget is an important tool for businesses, as it helps them to allocate their
resources effectively and ensure that they are making the most of their marketing efforts. It also
helps businesses to track their performance and measure the return on their marketing
investments.

The market budget should be developed in conjunction with the overall business budget, and it
should be based on the company's marketing and sales goals, target market, and competitive
landscape. It should be reviewed and updated regularly to ensure that it is aligned with the
changing needs of the business and the market. Table below show our monthly market budget.

Monthly
Item Single Time Expenses Total
Expenses

Promotion 50 250 300

Transportation 60 200 260
Postage 30 100 130
Total 140 550 690
Table 4.11: Market Budget

4.9 Sales Forecasting

Sales forecasting is the process of predicting future sales of a product or service based on past
sales data and other relevant factors. It is an important tool for businesses, as it helps them to
plan and allocate resources effectively, make informed decisions about pricing and marketing
strategies, and set sales targets.

Sales forecasting involves analyzing data on past sales, market trends, economic conditions,
and other factors that may impact future sales. This data can be used to create a projection of
future sales, which can then be used to plan for future production, hiring, and other business
activities.

There are many different methods that businesses can use to forecast sales, including simple
methods like the average of past sales or more complex methods like statistical modelling. The
right method will depend on the specific business, the nature of its products or services, and the
level of accuracy that is required. Table below show the forecast from 2022 until 2024.

Product / Service Year Total

2022 2023 2024
Cakes 150*70 150*100 150*130 45000
10500 15000 19500
Cream Puffs 70*70 70*100 70*130 21000
4900 7000 9100
Cinnamon Rolls (Big Size) 50*70 50*100 50*130 15000
3500 5000 6500
Strudels 70*70 70*100 70*100 11900
4900 3500 3500
Cheese Tart 90*70 90*100 90*130 27000
6300 9000 11700
Japanese Cream Puff 40*70 40*100 40*130 12000
2800 4000 5200
Savoury Item 80*70 80*100 80*130 24000
5600 8000 10400
Cupcakes 100*70 100*100 100*130 30000
7000 10000 13000
Brownies 75*70 75*100 75*130 22500
5250 7500 9750
Total 50750 69000 88650 208400
Table 4.12: Sales Forecast.

Number Sales Per Month (RM)

Day Of Cakes
Minimum Maximum
per month
Weekdays 50 3500 4000

Number Sales Per Month (RM)

Of Cream
Day
Puffs per Minimum Maximum
month
Weekdays 100 2400 2700
Number Sales Per Month (RM)
Of
Day Cinnamon
Minimum Maximum
Rolls per
month
Weekdays 30 1350 1500

Number Sales Per Month (RM)

Of
Day
Strudels Minimum Maximum
per month
Weekdays 50 1500 2500

Number Sales Per Month (RM)

Of Cheese
Day
Tart per Minimum Maximum
month
Weekdays 60 90 120

Number Sales Per Month (RM)

Of
Japanese
Day
Cream Minimum Maximum
Puff per
month
Weekdays 70 1260 2520

Number Sales Per Month (RM)

Of
Day Savoury
Minimum Maximum
Item per
month
Weekdays 100 2600 3000
Number Sales Per Month (RM)
Of
Day
Cupcakes Minimum Maximum
per month
Weekdays 70 2800 6650
Number Sales Per Month (RM)
Of
Day
Brownies Minimum Maximum
per month
Weekdays 50 2150 3000
Montly Sales (RM)
March 3570
April 3800
May 3090
Total 10460

Montly Sales (RM)

March 2500
April 2600
May 2420
Total 7520

Montly Sales (RM)

March 1400
April 1440
May 1380
Total 4220

Montly Sales (RM)

March 1700
April 189
May 2200
Total 4089

Montly Sales (RM)

March 111
April 120
May 95
Total 326
Montly Sales (RM)
March 1350
April 2089
May 2500
Total 5939

Montly Sales (RM)

March 2700
April 2980
May 2777
Total 8457

Montly Sales (RM)

March 2900
April 5000
May 5500
Total 13400

Montly Sales (RM)

March 2000
April 2500
May 2480
Total 6980
5.0 Operation Plan

5.1 Based Description

An operational plan is a strategic and detailed plan that outlines all of the daily operations
and processes required to run a successful business. It embraces all of the activities of the
departments, sections and teams to achieve the organization’s goals and objectives. A well-
defined operational plan's main goal is to ensure that each manager and employee understand
their specific responsibilities and how they should be carried out within a specific time frame. It
organizes daily tasks to eliminate misunderstandings. The operational plan is limited to one
division of a company. It concentrates on the process, inventory, equipment, manufacturing,
products and services.
5.2 Equipment

NO ITEM PRICE (RM) QUANTITY

1 Oven Innofood 100L 535.00 2

2 Stand Mixer Innofood 6.5L 379.00 1

3 Hand Mixer Philips 82.00 1

4 Aluminum baking tray 34.00 15

5 Baking Tray Drawer 450.00 1

6 Baking tools & equipment 400.00 1

Total RM 2,891.00

Table 5.1: Equipment Cost

5.3 Manufacturing Process/Inventory Planning

5.3.1 Material Planning

NO RAW MATERIAL QUANTITY PRICE TOTAL

PER UNIT PRICE (RM)
(RM)

1 Bread flour (25kg) 1 170.00 170.00

2 Sponge cake mix (25kg) 1 225.00 225.00

3 Wheat flour (1kg) (12 packs/box) 2 37.40 74.80

4 Food coloring (24 coloring of 10ml/set) 2 26.20 52.40

5 Yeast (500g) 10 11.00 110.00

6 Cheese (1kg) 5 30.00 150.00

7 Egg (30 pieces/set) 6 18.90 113.40

8 Paper cupcake (100 pieces/set) 5 12.00 60.00

9 White window cake box (10cm*10cm*6.5cm) 20 3.60 72.00

10 Butter (4.8kg) 2 89.00 178.00

11 Topping/ Coating (1kg/flavour) 8 24.00 192.00

12 Vanilla flavoured cream (2kg) 2 67.30 134.60

13 Dried mix fruit (1kg) 5 12.90 64.50
13 Cooking oil (5kg) (4 bottles/set) 2 123.60 247.20

14 Sugar (1kg) (24 pieces/set) 1 68.40 68.40

15 Salt (600gram) (10 pieces/set) 2 8.00 16.00

16 Condensed milk (500gram) (12 units/set) 1 71.70 71.70

Total 2,000.00

Table 5.2: First Month Cost of Raw Material

MONTH TOTAL MATERIAL COST

(RM)

September 2,000.00
October 1,470.40

November 1,630.60

Total 5,101.00

Table 5.3: Three Months Cost of Raw Material

5.3.2 Manpower Requirement

POSITION NUMBER OF
WORKERS

Team Leader 1
Administrative Manager 1

Finance Manager 1

Marketing Manager 1
Operation Manager 1

Total 5

Table 5.4: Manpower

5.3.3 Operation Overhead and Operation Budget

Items Fixed Assets (RM) Monthly expenses (RM) Other expenses (RM)

Rent 1,100

Office equipment costs 2,891.00

Raw material 250.00

Employee’s salary 9,548.50

Wi-fi/Communication 250.00

Electricity bill 500.00

Water bill 300.00

Entertainment expense 300.00

Training expense 600.00

Vehicles expenses 260.00

Business license and registration - - -

Total 2,891.00 14,607.00 17,498.00

Table 5.5: Operation Head and Operation Budget

5.3.4 Capacity Planning

INPUT OUTPUT
MEASURES CAPACITY MEASURES CAPACITY SOLUTION/
OF VALUE OF VALUE BACKUP PLAN
CAPACITY CAPACITY

Working hours Maximum 4 Pastry and Maximum (5  Follow the

/availability of hours/ bakery /day cakes + 12 pastries procedure while
staff Minimum 3 workers product /day) *5 preparing the
workers food.
= 85  Open for part time
workers.

Present raw Minimum Customer Maximum5  Make a check list

materials 30% left /month 3 for item that have
customers been used to
/week *4 easily track the
weeks = 212 availability of raw
customers material.

Available Vehicles Minimum at Delivery Maximum 8  Used own car

least 1 car /day trip*8  Borrow from the
Cake and family
pastry /trip*1  Using available
car /person*2 delivery services
cars = 128
/day

Table 5.6: Capacity Plan

5.3.5 Process (Flow Chart)

Figure 5.1: Flow Chart Proce

5.3.6 Layout Plan

Figure 5.2: Layout Plan

6.0 Organization’s aspect

6.1 Organization Structure

Figure 6.1: Organizational Chart

6.2 List of Workers

NO. POSITION NO. MONTHLY SALARY EPF (13%) TOTAL

(RM) (RM) (RM)

1 Team Leader 1 2000 260.00 2260.00

2 Administrative Manager 1 1750 227.50 1977.50

3 Operation manager 1 1700 221.00 1921.00

4 Finance manager 1 1500 195.00 1695.00

5 Marketing manager 1 1500 195.00 1695.00

TOTAL 5 8450 1098.5 9548.5

Table 6.1: Workers List

6.3 Job Scope

POSITION RESPONSIBILITY

Team Leader Speak on behalf of the business.

Track financial transactions and find new business

opportunities.

Increase brand recognition, promote items to the public, and

grow the company's network.

Ensure that all documentation is filed, laws are obeyed,

and all legal and regulatory requirements are met.

Marketing manager Make sure the money spent on marketing activities

generates a profit for the business.

Identify the target market, market size, market

segment, and rivals to help with marketing strategy.

Provide the following 4P information: product,

pricing, place, promotion, and sales forecasting to
convey the entire market share and marketing mix.

Organize the company's product placement and advertising.

Operation manager List the equipment, the activity flow, and the operation plan.
Identify the projects, the resources needed, and the
standards for quality assurance.

Technical administration, supervision, and control of

industrial production processes are your responsibility.

Finance manager Manage the finances and resources of the company.

Create financial statements, reports, accounts, and budgets.

Find reliable initial finance capital sources, loan

amortization, and depreciation value to calculate the
project implementation cost.

Forecast the balance sheet, income statement, and cash flow

statements.

Administrative manager Make sure everything goes as planned.

In charge of documentation such as emails, letters, and

inquiries.

Enhance executive systems, protocols, and agreements.

Accountable for organising and planning activities and

meetings

Plan a list of employees with their appropriate job

descriptions and budget for administration.
Table 6.2 Job Scope

7.0 Financial Plan

7.1 Project Implementation Cost

Assets RM 2757

Working capital for one month (salary) RM 9548.50 + (raw material)

RM 2000 = RM 11,548.50

Miscellaneous cost:
Registration cost RM 100

Banner and pamphlet (one-time) RM 400

Total RM 12,048.50

Table 7.1: Project Implementation cost

7.1.1 Fixed Assets / Set-Up Cost/Pre-Operating Cost / Initial Cost (1st monthly)

NO ITEM PRICE (RM) FINANCIAL TYPE

1 Oven Innofood 100L x2 1070.00 OWN

2 Stand Mixer Innofood 6.5L 379.00 OWN

3 Hand Mixer Philips 82.00 Fixed Asset

4 Aluminum baking tray x15 510.00 Fixed Asset

5 Baking Tray Drawer 450.00 Fixed Asset

6 Baking tools & equipment 400.00 Fixed Asset

Total RM 2891.00

Table 7.2: Fixed Assets / Set-Up Cost/ Pre Operating Cost / Initial Cost (1st monthly)

Total 1st month cost:

Assets/ Initial cost : RM 2891.00

Bank Loan : RM 0.00
RM 2891.00
7.1.2 Working Capital

Type of expenditure RM RM

Wi-fi/Communication 250.00 250.00

Salaries 9548.50 9548.50

Transportation 1200.00 1200.00

Utility expense 450.00 450.00

Entertainment expense 300.00 300.00

Training expense 600.00 600.00

Total RM 12,348.50

Table 7.3: Working Capital

7.1.3 Project Implementation Cost

1 Fixed Assets and Initial Cost RM 2891.00

2 Working Capital RM 12,348.50

Total RM 15,239.50

3 Unexpected Expenditure/ Contigency (%) RM 400.00

Grand Total RM 15,639.50

Table 7.4: Project Implementation Cost

7.2 Capital
I. Owner/Board of Director Capital : RM 20,000.00
II. Bank Loan : RM 0.00
Total Starting Capital : RM 20,000.00
7.3 Project Implementation Cost & Sources of Fund

Project Implementation Cost Sources of fund

RM Loan (RM) Own money (RM)

Asset 2891 0 2891

(equipment)

Working capital 11548.50 0 11548.50

for one month

Register and 350 0 350

one-time promotion
cost

Total 14789.50 0 14789.5

Table 7.5: Project Implementation Cost & Sources of Fund (March)

Project Implementation Cost Sources of fund

RM Loan (RM) Own money (RM)

Asset 2891 0 2891

(equipment)

Working capital 12098.50 0 12098.50

for one month

Register and 0 0 0
one-time promotion
cost

Total 14989.50 0 14989.50

Table 7.6: Project Implementation Cost & Sources of Fund (April)

Project Implementation Cost Sources of fund

RM Loan (RM) Own money (RM)

Asset 2891 0 2891

(equipment)
Working capital 12548.50 0 12548.50
for one month

Register and 0 0 0
one-time promotion
cost

Total 15439.50 0 15439.50

Table 7.7: Project Implementation Cost & Sources of Fund (May)

7.4 Loan Amortization & Depreciation Value

Total Loan : RM 0.00

Interest rate : 7.5 %

Payback Years : 5 years

Year Interest Principal Total Current Balance
Repayment (RM)

1 0.00 0.00 0.00 0.00

2 0.00 0.00 0.00 0.00

3 0.00 0.00 0.00 0.00

4 0.00 0.00 0.00 0.00

5 0.00 0.00 0.00 0.00

TOTAL 0.00 0.00 0.00 0.00

Table 7.8: Loan Amortization & Depreciation Value

Annual interest= * RM 0.00

Annual principal = RM 0.00
Total annual repayment (for year) RM 0.00
Total monthly repayment (for year) = RM 0.00

7.5 Depreciation

Asset Name : All assets

Purchase Cost : RM 2891
Lifespan : 10 years
Year Annual Depreciation Accumulated Book Value
Depreciation

0 0 0 2981
1 298.1 298.1 2682.9
2 298.1 596.2 2384.8
3 298.1 894.3 2086.7
4 298.1 1192.4 1788.6
5 298.1 1490.5 1490.5
6 298.1 1788.6 1192.4
7 298.1 2086.7 894.3
8 298.1 2384.8 596.2
9 298.1 2682.9 298.1
10 298.1 2981 0.00
Table 7.9: Depreciation

Annual Depreciation = RM2891 * 10%

= RM289.1

Monthly Depreciation = RM2891 / 12

= RM 240.92
7.6 Pro-form Cash Flow Statement

Cash flow projection February March April May Total

Cash inflow

Balance carry over - 18456.73 23049.40 33704.35

Capital 10000.00 - - - 10000.00

Loan 0.00 - -- - 0.00

Sale 18430.57 21359.62 25125.00 27916.67 92831.86

Total cash inflow 28430.56 34278.15 50154.20 62921.12 175784.03

Cash outflow

Assets (equipment) 2891 - - - 2891

Registration and promotion 350.00 150.00 150.00 150.00 800.00

Raw material 2000.00 2326.00 2550.00 2798.50 9674.50

Salary 9548.50 9548.50 9548.50 9548.50 38194.00

Interest payment for loan 0.00 0.00 0.00 0.00 0.00

Loan payment 0.00 0.00 0.00 0.00 0.00

Postage 230.70 245.60 250.20 278.00 1004.50

Electric and water bill 435.85 435.85 435.85 435.85 1743.40

Total outfllow 19885.4 13879.45 13879.45 13879.45 61523.75

Cash balance 18456.73 23049.40 33704.35 45571.97 45671.97

Table 7.10: Pro-form Cash Flow Statement
7.7 Profit and Loss Statement (3 months)

Profit and Loss Statement

Sale 92831.86

Cost of Raw materials 9674.50

Gross profit 83074.87

11Expenses

Salary 38194.00

Transportation 1000.00

Promotion 800.00

Asset depreciation 32.89

Electric and Water bill 1743.40

Postage 1004.50

Net Profit 48903.65

Table 7.11: Profit and Loss Statement (3 months)

7.8 Balance Sheet Statement (3 months)

Balance sheet asset RM

Cash 47678.73

Asset 1122.68

Total Asset 48584.66

Liability 0.00

Capital paid 10000.00

Accumulated Profit 30584.66

Liability + Equity 48584.66

Table 7.12: Balance Sheet Statement (3
months)
Appendix

Date Name Age Gender Address Order Delivery Price Total

Types RM RM
14/9/2022 Siti Maisarah 21 Female Taman Anggerik Cupcakes, Tauhu Self-delivery 150 152
begedil, Chicken
Mushroom Puff.
14/9/2022 Siti Maisarah 21 Female Taman Anggerik Cupcakes, Tauhu Self-delivery 150 152
begedil, Chicken
Mushroom Puff.
14/9/2022 Siti Maisarah 21 Female Taman Anggerik Cupcakes, Tauhu Self-delivery 150 152
begedil, Chicken
Mushroom Puff.
16/9/2022 Arina 24 Female Taman Harmoni Lotus biscoff Self-delivery 85 88
cheesecake

16/9/2022 Arina 24 Female Taman Harmoni Lotus biscoff Self-delivery 85 88

cheesecake

16/9/2022 Arina 24 Female Taman Harmoni Lotus biscoff Self-delivery 85 88

cheesecake

17/9/2022 Alea Syazwani 18 Female Kampung Benus Creampuff, Self-pickup 75 75

Cinnamon rolls
17/9/2022 Alea Syazwani 18 Female Kampung Benus Creampuff, Self-pickup 75 75
Cinnamon rolls

17/9/2022 Alea Syazwani 18 Female Kampung Benus Creampuff, Self-pickup 75 75

Cinnamon rolls

20/9/2022 Kak Yana 28 Female Taman Harmoni Marble butter Self-delivery 175 175
cake, cupcakes,
japanese
creampuff.
20/9/2022 Kak Yana 28 Female Taman Harmoni Marble butter Self-delivery 175 175
cake, cupcakes,
japanese
creampuff.
20/9/2022 Kak Yana 28 Female Taman Harmoni Marble butter Self-delivery 175 175
cake, cupcakes,
japanese
creampuff.
22/9/2022 Alea Syazwani 18 Female Kampung Benus Classic Self-pickup 146.5 149.5
creampuff,
nutella brownies,
cheese tart
22/9/2022 Alea Syazwani 18 Female Kampung Benus Classic Self-pickup 146.5 149.5
creampuff,
nutella brownies,
cheese tart
22/9/2022 Alea Syazwani 18 Female Kampung Benus Classic Self-pickup 146.5 149.5
creampuff,
nutella brownies,
cheese tart
25/9/2022 Fahmy 24 Male Taman Seroja Tauhu begedil Self-delivery 23 25

25/9/2022 Fahmy 24 Male Taman Seroja Tauhu begedil Self-delivery 23 25

25/9/2022 Fahmy 24 Male Taman Seroja Tauhu begedil Self-delivery 23 25

26/9/2022 Aimi Nadzirah 19 Female Taman Bukit Indah Tauhu begedil, Self-delivery 70 73
Japanese
Creampuff
26/9/2022 Aimi Nadzirah 19 Female Taman Bukit Indah Tauhu begedil, Self-delivery 70 73
Japanese
Creampuff
26/9/2022 Aimi Nadzirah 19 Female Taman Bukit Indah Tauhu begedil, Self-delivery 70 73
Japanese
Creampuff
28/9/2022 Amir 32 Male Taman Kilat Cinamon roll, Self-delivery 90 93
pandan gula
melaka cake
28/9/2022 Amir 32 Male Taman Kilat Cinamon roll, Self-delivery 90 93
pandan gula
melaka cake
28/9/2022 Amir 32 Male Taman Kilat Cinamon roll, Self-delivery 90 93
pandan gula
melaka cake
29/9/2022 Fazrul 29 Male Taman Mawar Tauhu begedil, Self-delivery 52 55
Chicken
mushroom puff
29/9/2022 Fazrul 29 Male Taman Mawar Tauhu begedil, Self-delivery 52 55
Chicken
mushroom puff
29/9/2022 Fazrul 29 Male Taman Mawar Tauhu begedil, Self-delivery 52 55
Chicken
mushroom puff
31/9/2022 Azyan 27 Female Taman Kilat Creampuff, Lotus Self-delivery 120 123
biscoff
cheesecake,
cinnamon roll.
31/9/2022 Azyan 27 Female Taman Kilat Creampuff, Lotus Self-delivery 120 123
biscoff
cheesecake,
cinnamon roll.
31/9/2022 Azyan 27 Female Taman Kilat Creampuff, Lotus Self-delivery 120 123
biscoff
cheesecake,
cinnamon roll.
2/10/2022 Syaqirah 24 Female Taman Jasa Tauhu Self-pickup 63 63
begedil,Peach
Strudel
2/10/2022 Syaqirah 24 Female Taman Jasa Tauhu Self-pickup 63 63
begedil,Peach
Strudel
2/10/2022 Syaqirah 24 Female Taman Jasa Tauhu Self-pickup 63 63
begedil,Peach
Strudel
4/10/2022 Alif 26 Male Kampung Jerai Nutella Cream Self-delivery 29 31
Puff

4/10/2022 Alif 26 Male Kampung Jerai Nutella Cream Self-delivery 29 31

Puff

4/10/2022 Alif 26 Male Kampung Jerai Nutella Cream Self-delivery 29 31

Puff

5/10/2022 Syafiq 22 Male Kampung Batu Red Velvet Self-pickup 65 65

Muda Cheese Brownies

5/10/2022 Syafiq 22 Male Kampung Batu Red Velvet Self-pickup 65 65

Muda Cheese Brownies
5/10/2022 Syafiq 22 Male Kampung Batu Red Velvet Self-pickup 65 65
Muda Cheese Brownies

8/10/2022 Naili 29 Female Taman Telaga Cream Puff Self-pickup 28 28

Salted Caramel
Drizzle
8/10/2022 Syahmi 25 Male Taman Kek Wa Chicken Self-delivery 33 35
Mushroom Puff

8/10/2022 Naili 29 Female Taman Telaga Cream Puff Self-pickup 28 28

Salted Caramel
Drizzle
8/10/2022 Syahmi 25 Male Taman Kek Wa Chicken Self-delivery 33 35
Mushroom Puff

8/10/2022 Naili 29 Female Taman Telaga Cream Puff Self-pickup 28 28

Salted Caramel
Drizzle
8/10/2022 Syahmi 25 Male Taman Kek Wa Chicken Self-delivery 33 35
Mushroom Puff

10/10/2022 Syamil 22 Male Kampung Binjai Cinnamon Rolls Self-delivery 75 77

Classic,Tauhu
begedil
10/10/2022 Syamil 22 Male Kampung Binjai Cinnamon Rolls Self-delivery 75 77
Classic,Tauhu
begedil
10/10/2022 Syamil 22 Male Kampung Binjai Cinnamon Rolls Self-delivery 75 77
Classic,Tauhu
begedil
11/10/2022 Fatin 19 Female Batu Lima Nutella Cheese Self-pickup 54 54
Tart

11/10/2022 Fatin 19 Female Batu Lima Nutella Cheese Self-pickup 54 54

Tart

11/10/2022 Fatin 19 Female Batu Lima Nutella Cheese Self-pickup 54 54

Tart

12/10/2022 Syamimi 27 Female Kampung Ibrahim Classic Cream Self-delivery 27 29

Puff

12/10/2022 Syamimi 27 Female Kampung Ibrahim Classic Cream Self-delivery 27 29

Puff

12/10/2022 Syamimi 27 Female Kampung Ibrahim Classic Cream Self-delivery 27 29

Puff

13/10/2022 Athirah 25 Female Taman Indah Red Velvet Self-pickup 65 65

Cheese Brownies

13/10/2022 Athirah 25 Female Taman Indah Red Velvet Self-pickup 65 65

Cheese Brownies
13/10/2022 Athirah 25 Female Taman Indah Red Velvet Self-pickup 65 65
Cheese Brownies

15/10/2022 Ariff 20 Male Taman Dato Harun Chicken Self-pickup 66 66

Mushroom Puff

15/10/2022 Ariff 20 Male Taman Dato Harun Chicken Self-pickup 66 66

Mushroom Puff

15/10/2022 Ariff 20 Male Taman Dato Harun Chicken Self-pickup 66 66

Mushroom Puff

16/10/2022 Azira 23 Female Taman Pandamaran Tauhu Self-delivery 59 61

begedil,Nutella
Cream Puff
16/10/2022 Azira 23 Female Taman Pandamaran Tauhu Self-delivery 59 61
begedil,Nutella
Cream Puff
16/10/2022 Azira 23 Female Taman Pandamaran Tauhu Self-delivery 59 61
begedil,Nutella
Cream Puff
18/10/2022 Alia 23 Female Taman Nuri Cakes Self-delivery 90 92

19/10/2022 Syafiqah 20 Female Taman Gangsa Cheese Self-delivery 44 46

tart,Cream puff
20/10/2022 Enoch 18 Male Taman Belatok cupcake,Savoury Self-pickup 66 66
Mas Item

22/10/2022 Kennedy 35 Male Taman Nuri Jaya Brownies,Cinna Self-delivery 88 90

mon roll

23/10/2022 Delle 19 Male Scientax Strudels Self-pickup 30 30

26/10/2022 Aizat 25 Male Taman Krubong Japanese Self-pickup 48 48

Jaya Creampuff,Strud
els
27/10/2022 Afiq 28 Male Taman Ayer Keroh Cakes,Cupcakes Self-delivery 110 112

28/10/2022 Dhia Rahman 26 Male Taman Impian Cheese Self-delivery 46 48

tart,Japamese
cream puff
30/10/2022 Hassan 20 Male Ayer Keroh Height Cinnamon roll Self-pickup 50 50

31/10/2022 Allister 33 Male PPR Sungai Putat Brownies, Self-pickup 83 83

Cupcakes

1/11/2022 Aniq 25 Male Taman Tasik Cakes, Savoury Self-pickup 106 106
Utama item,Cheese tart