Girafe Cofee and Tea Traders, LLC.

BUSINESS PLAN
Contacts
Jackson N. Kanampiu Jim McKee
3542 S. Kittredge St - D 5684 Kipling ark!a" - #$#
%urora& '( 8$$#3 %r)ada& 'olorado 8$$$2
Jackson*+ira,e'o,eeand-ea-raders.com
Jim*+ira,e'o,eeand-ea-raders.com
Mo.ile /3$30124-8424 Mo.ile /3$30 8$8-#516
www.GirafeCofeeandTeaTraders.com
This document contains confdential and proprietary information belonging
exclusively to Girafe Cofee and Tea Traders, LLC. Therefore, reader agrees
not to disclose it without the express written permission of Girafe Cofee and Tea
Traders, LLC.
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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Table of Contents
Page

Executive Summary 3
Company Description 5
Market Analysis
!rgani"ation # Management $$
Pro%uct &ine # Service $'
Marketing # Sales Management ()
*un%ing +e,uest 3-
*inancials 3(
Appen%ix .3
/n%ex 5$
Part 30 Executive Summary
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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Com#an$ Pro%&e
1ira2e Co2ee an% Tea Tra%ers3 &&C4 /s a ne5 business provi%ing 6ig67,uality3 full service
%istribution of importe% natural an% organic green co2ee beans an% tea pro%ucts for sale
to t6e public4 A full service roasting facility 5ill be %evelope% to establis6 private label
an% proprietary roaste% co2ees for 56olesale an% retail co2ee an% tea pro%ucts for t6e
public4 Co2ee pro%ucts 5ill be o2ere% in retail consumer packaging of $( ounce eco7
frien%ly co2ee bags un%er t6e bran% name of 1/+A**E C!**EE +!ASTE+S4 T6e specialty
tea 5ill be o2ere% in eco7frien%ly loose tea tin an% in%ivi%ual tea bags un%er t6e name of
1!+/&&A SPEC/A&T8 TEAS4 T6e co2ees an% teas 5ill be available to t6e *oo%service
/n%ustry supporting co2ee roasters3 co2ee 6ouses3 restaurants3 6otels3 convenience
stores3 as 5ell as available to t6e natural an% organic grocery /n%ustry4 Clients 5ill be
able to purc6ase all of t6e pro%ucts o2ere% by 1/+A**E C!**EE A9D TEA T+ADE+S3 &&C4
%irect an% t6roug6 t6e online 5ebsite4
Owners'i#(ana)ement
T6e principals are :ackson ;anampiu an% :im Mc;ee4
*ac+son ,anam#i-
:ackson 6as over 3- years of experience in t6e co2ee in%ustry3 guarantees exceptional
co2ee ,uality. ;anampiu brings t6e experience of processing co2ee from tree to t6e cup4
A co2ee expert by profession3 an% < gra%er3 6is extensive backgroun% in t6e co2ee
in%ustry 6as allo5e% 6im to gain a %iscriminatory taste for 56at makes t6e best co2ees4
=e 6as furt6ere% t6is kno5le%ge in pro%ucing 5orl% class co2ee in a 5are6ouse
environment4 =is soli% track recor% of success in creating superior co2ee blen%s is
illustrate% by a signi>cant increase in sales4
Areas of expertise0
Co2ee Taster an% Sensory Specialist
1eneric Co2ee
Executing superior roasting pro>le
Clean co2ee gra%ing3 classi>cation3 color3 si"e3 an% formation analysis
Clean co2ee bulking an% blen%ing
?et an% %rying process
Dry c6erry an% parc6ment 6ulling
Evaluating an% classifying green an% roaste% beans
Describing an% %ocumenting all types of co2ee %efects utili"ing speci>c 5orl%
cognate terminology4
Discipline% bargaining an% purc6asing in t6e green co2ee bean in%ustry4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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*im c,ee
:im Mc;ee 6as over 3- years of experience lea%ing operation teams@ at large public an%
smaller private foo% # beverage companies4 =e 6as extensive Management3 !perations3
+esearc6 an% Development3 an% Sales4 :im implements motivational management styles
5it6 a recor% of buil%ing an% %irecting 6ig6ly7motivate% managers3 an% operations
personnel to consistently excee% goals an% obAectives 5it6 emp6asis on <uality
Assurance Programs4 Mc;ee is an enterprising executive an% private business o5ner 5it6
full Pro>t # &oss experience an% broa% national experience in %ynamic3 relevant3
successful an% economically viable foo% sales3 %istribution3 an% manufacturing an% foo%
service operations4 Mc;ee %isplays superior pro%uct an% packaging kno5le%ge t6at3
56en couple% 5it6 6is extraor%inary skills in concept %evelopment an% processing
tec6ni,ue execution 6ave grante% 6im many years of compoun%ing successes t6at 6ave
become t6e cornerstone of 6is success4 Mc;ee %isplays a strong track recor% of
assembling an% proactively lea%ing 6ig6 performance %epartment teams t6at
consistently %eliver foo% an% beverage pro%ucts of excellence t6at are innovative3 evoke
unparallele% segment an% consistently %isplay commercial an% >nancial success4 =e
creates learning an% 5orking environments t6at ensure e%ucational an% business
obAectives are establis6e% an% ac6ieve% utili"ing 6ig6 creativity3 continually up%ate%
state7of7t6e7art met6o%s %riven by 6is customi"e% business plans t6at are strategically
conceive% yiel%ing pro%ucts t6at %eliver favorable results t6at al5ays meet an% often
excee% t6e targete% goals an% expectations4 Speciali"ing in foo% %istribution an% foo%
manufacturing consultations provi%ing conceptual3 operational3 %iligence3 evaluation an%
management %evelopment services to a variety of foo% service3 %istribution3 retail3 an%
manufacturing clients4 Provi%es substantial %ue %iligence an% analytical analysis for
investment segment clients4 Clients inclu%e international3 regional an% in%epen%ent
restaurant %istribution an% foo% manufacturingBfurt6er7processing companies4 *oo%
Service clients inclu%e virtually every segment of t6e in%ustry inclu%ing >ne %ining3
casual t6eme3 family3 <S+3 bakery cafC3 foo% %istribution an% institutional foo% service4
Manufacturing Clients inclu%e privately o5ne% regional processors an% maAor national
an% international corporate *DA an% DSDA manufacturers4 Clients inclu%e% Elack Angus
+estaurantsF Steak Gn S6ake3 =ar% +ock CafC3 Planet =olly5oo%3 Marie Callen%er@s
+estaurant Eakeries3 Eoul%er /ce Cream3 !l% C6icago Pi""a3 +ock Eottom +estaurant
Ere5eries3 C6op=ouse Ere5ery3 ?oo%y@s ?oo% *ire% Pi""a3 *iona@s 1ranola3 an% *ogo %e
C6ao4 Dar%en H!live 1ar%en3 T6e Capital 1rille3 &ong=orn Steak6ouse3 an% +e% &obsterI4
Erinker HMaggiano@s3 an% C6ili@sI4
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Ca#ita& . E/-it$
At t6is time 5e are actively seeking e,uity capital from private an% public investors4 ?e
are planning to arrange >nancing for roasting facility3 oJce buil% out3 **#E H*urniture
*ixtures an% E,uipment3 inventory an% %ay to %ay operations >nancing4
Prod-ct Introd-ction
?e plan to %istribute our >rst pro%ucts 5it6in 3-7- %ays of >nali"ing >nancial
arrangements3 an% establis6ing t6e %istribution 5are6ouse3 oJces3 an% roasting facility4
Sa&es Pro0ection
Sales proAections for 1ira2e Co2ee an% Tea Tra%ers3 &&C4 are estimate% to begin at
approximately K$3'3.3'-3 t6e >rst year3 increasing to approximately K33.-$33) in year
( 5it6 t6e a%%ition of t6e 1ira2e Private &abel +etail an% ?6olesale +oasting
facility4 Approximately K.3-(-35L in year 34 8ears 3 an% . increase %ramatically %ue to
large national roaster a%%ing signi>cant Arabica green co2ee purc6ases proAecte% at
K.333)3)54 8ear 5 a%%s an a%%itional national roaster 5it6 strong retail presence an%
private label sales bringing sales of K3.))3-L.4 9ational *oo%service %istributors 5ill see
t6e value of t6e organic all natural co2ee for a valuable o2ering to t6e foo% in%ustry4 T6e
national *oo%service %istribution companies 5ill also 6ave t6e ability to contract 5it6
1ira2e private labeling for t6e *oo%service %istribution companies4
Distin)-is'in) C'aracteristics
Distinguis6ing c6aracteristics of our business 5ill be o2ering full service %istribution of
importe% natural an% organic green co2ee beans an% tea pro%ucts for sale to
*oo%service %istributors an% retail clientele4 T6e initial >rst year 5ill be focuse% on
establis6ing t6e green co2ee bean sales an% %istribution platform to serve &ocal3
national3 an% regional retail roasters4 Speciali"e% co2ee pro%ucts3 provi%ing superior
customer service t6roug6 a combination of extraor%inary co2ee an% tea expertise3
compre6ensive management3 accurate sales an% %istribution3 provision of 6ig67,uality
co2ee3 an% innovative pro%ucts4
/n particular3 56at uni,uely sets us apart is t6at 5e are an environmentally frien%ly
company4 1ira2e Co2ee an% Tea Tra%ers3 &&C4 o2ers exclusive innovations to better serve
our clientele by re%ucing our carbon footprint4 !ur roasting an% packaging mac6ines are
eco7frien%ly3 an% our groun%breaking pro%ucts are pro%uce% using energy eJcient
e,uipment an% eco7frien%ly packaging materials4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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O10ecti2es
To operate a successful co2ee an% tea /mport an% national %istribution services in
Denver3 Colora%o3 &os Angeles3 California3 an% Miami3 *lori%a4
Developing an% implementation of an eco7frien%ly roasting3 packaging3 an%
5are6ouse4
Employing t6ree employees t6e >rst year4
To obtain a minimum of 5- regular clients in t6e t5o coastal an% one central
region markets t6e >rst year of operation4
Ac6ieve >rst year gross sales of K$3'3.3'-34
Maintain an average gross margin of 3- percent4
To pro%uce a proAecte% gross pro>t of at least K55-3..- by t6e en% of t6e >rst year
of operation4
ission
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill become a recogni"e%3 an% reputable importer3
%istributor an% roaster of natural an% organic specialty co2ees an% teas for co2ee
roasters3 co2ee an% tea brokers3 national *oo%service %istributors an% t6e natural an%
organic grocery %istributors t6roug6out t6e Dnite% States4 1ira2e Co2ee an% Tea Tra%ers3
&&C4 5ill %evelope% strong relations6ips 5it6 key clientele so 5e 5ill be vie5e% as
in%ispensable partners3 rat6er t6an Aust anot6er supplier4 ?e 5ill 5ork closely 5it6 our
clientele to recommen% pro%uct assortment uni,ue for t6eir 56olesale an% retail base3
appropriate stocking levels3 pricing an% %isplay assortments3 as 5ell as promotional
i%eas an% material to increase sales4 1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill seek out
an% 5ork 5it6 t6e manufacturers 5e represent to %eliver t6e most innovative an%
exciting pro%ucts possible to t6e clientele 5e serve4 ?e are not only selling 6ig67,uality
pro%ucts3 but also superior service all t6e time keeping our eyes on t6e sustainability an%
gro5t6 of our farming partners4 To o2er organic an% natural co2ee an% teas 5it6 no
exceptions to our commitment to t6ese t5o c6aracteristics4 !ur obAective is to establis6
a fair an% stable agreement to purc6ase green beans an% specialty teas by exclusive
relations6ips an% partners6ips4 Directly purc6asing from t6e farm co7ops an% t6at 5ill
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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maintain a 6ig6 stan%ar% of consistency an% ,uality for our clientele in Dnite% States an%
Europe4
,e$s to S-ccess
/nnovative ,uality pro%ucts
Exceptional Co2ee Expertise4
/n%ivi%uali"e% customer service 7 provi%ing our clientele 5it6 56at t6ey 5ant3 56en
an% 6o5 t6ey 5ant it4
=ig6est <uality 1ra%e natural an% organic co2ee an% specialty teas4
*ully integrate% programs to 6elp clientele increase sales t6roug6 menu
%evelopment3 creative promotions3 a%vertising3 an% custom marketing material4
Exclusive %istribution rig6ts to groun%7breaking pro%ucts not currently available in
our market4
Assortment of ne5 blen%s never before seen or taste% 5it6 guarantee% customer
satisfaction4
State of t6e art co2ee roasting an% packaging facility focusing on environmentally
frien%ly pro%uction stan%ar%s t6at 5ill not be comprise%4
Private label %evelopment an% pro%uction of specialty co2ee an% teas4
T6e combine% experience of t6e principals an% t6eir team to bring competitive
services an% pro%ucts4
Management3 marketing3 sales3 an% organi"ation skills3 6ig6 levels of customer
service3 an% accurate %istribution4
Committe% to M?6atever it takesN attitu%e4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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Part .0 Company Description

B-siness Statement
1ira2e Co2ee an% Tea Tra%ers3 &&C4 speciali"es in sourcing3 manufacturing3 an%
marketing natural an% organic specialty co2ee an% teas from t6e 5orl%@s pro%ucing
countries3 speci>cally regions of Africa4 To better provi%e exceptional 6ig6 en% ,uality
co2ee an% teas to t6e consumer4 !ur +a5 co2ee beans are to be purc6ase%3 an%
carefully analy"e%3 by an excee%ingly ,uali>e% professional co2ee expert an% store% at
our climate controlle% 5are6ouse facility in preparation for roasting3 packaging3 an%
%istribution4
Com#an$ Goa&
!ur goal an% obAective is to satisfy our value% clientele4 ?e 5ill also o2er exclusive
innovations to better serve our community by re%ucing our carbon footprint4 !ur
mac6ines are eco7frien%ly3 an% our groun%breaking pro%ucts are pro%uce% using energy
eJcient e,uipment4
O-r Incenti2e
T6e company@s interests are to reac6 t6e co2ee an% tea manufacturers3 retail an%
56olesale clientele an% provi%e excellent specialty co2ee an% teas at a fair an%
a2or%able price 5it6out compromising ,uality4
3'$ s#ecia&t$ cofee and teas4
Accor%ing to t6e Specialty Co2ee Association of America HSCAAI3 in t6e D4S alone t6ere
are about (53--- stores an% companies 5it6 combine% annual revenue of K3. billion in
Specialty Co2ees an% a total K)- billion a year in t6e Co2ee /n%ustry4 T6e top 5-
companies in t6e nation generate more t6an L- percent of t6e sales3 an% as suc63 t6ey
control most of t6e market4 Eut t6ere co2ees are not of t6e 6ig6est7,uality bean3 t6ere
bre5 %oes not 6ave its greatest Oavor potential3 an% t6e fres6ness in its aroma is not
carefully monitore%4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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More t6an >fty percent of all Americans %rink co2ee every %ay3 an% in suc6 a large
in%ustry3 controlle% by key players3 56at Americans lack is 6ig67,uality co2ee uni,ue in
taste3 an% aroma4
Com#etiti2e Ed)e
As a co2ee roasting company3 5e can compete e2ectively by o2ering speciali"e%
pro%ucts3 serving local an% national markets3 an% provi%ing superior customer service4
!ur pro>tability 5ill be closely linke% to %elivery of our 6ig6 ,uality pro%ucts3 in relation
to t6e consumer@s taste4

Com#an$ Location, Faci&ities . E/-i#ment
1ira2e Co2ee an% Tea Tra%ers3 &&C4 ?are6ouses 5ill be locate% in Miami3 *lori%a3 Denver3
Colora%o an% &os Angeles3 California4 T6ese are prime port locations 5it6 safe storage
operations to provi%e i%eal an% cost e2ective %istribution points for East Coast3 Mi%5est3
an% ?est Coast %estinations4 T6e facilities 5ill inclu%e approximately (3--- s,uare feet
of 5are6ouse rente% space in eac6 port city4 T6e 1ira2e Co2ee an% Tea Tra%ers3 &&C4
!Jce 5ill occupy approximately (3--- s,uare feet built for &abs3 Cupping3 an% !Jce
space4
Com#an$ Owners'i#
1ira2e Co2ee an% Tea Tra%ers3 &&C4 /s a &imite% &iability Company certi>e% an%
establis6e% in t6e State of Colora%o 5it6 DEA@s of 1ira2e Co2ee +oasters3 an% 1orilla
Specialty Teas4 Primarily o5ne% by :ackson ;anampiu3 an% :im Mc;ee4

Stoc+s . S'ares
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill o2er s6ares3 to later be %istribute% as %ivi%en%s
to our investors4 !5ners6ip of s6ares 5ill be %ocumente% by issuance of a stock
certi>cate4 1iven t6e total amount of money investe% in t6e business3 par value of
s6are% 5ill be ten %ollars common stock3 an% t5enty %ollars preferre% stock4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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Part 50 Market Analysis
T6e specialty beverage in%ustry is gro5ing at a strong pace3 5it6 sales gro5t6 in some
categories proAecte% to gro5 at rates of .-P per year4
T6is gro5t6 o2ers excellent opportunities for ne5 companies to enter t6is market3 an%
5e are excite% about t6e possibilities of 56at 1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill
accomplis6 in t6e Dnite% States market4
/n%ustry Description # !utlook0
T6e cofee and tea mar+ets an% t6eir various elements are 56at %rive t6e co2ee
in%ustry4 ;no5ing t6at t6e economic repercussions %ue to t6e recession 5oul% be broa%F
t6ere alrea%y 5as evi%ence of %o5n5ar% pressure on all commo%ity prices4 *ortunately3
t6e year en%e% 5it6 encouraging signs of economic recovery in many countries3 along
5it6 some evi%ence t6at t6e impact of t6e crisis on co2ee 5as less severe t6an
anticipate%4 T6e 5orl% co2ee market continue% to perform positively3 %espite concerns
over t6e possible e2ects of t6e 5orl% economic crisis on co2ee an% tea consumption4 /n
fact3 preliminary %ata suggest t6at %eman% 6as not been signi>cantly a2ecte% by t6e
economic %o5nturn creating 6ealt6ier an% expan%e% markets for tea4 =o5ever3 some
consumption patterns appear to 6ave c6ange%3 especially t6e acceleration in t6e gro5t6
rate of consumption in t6e 6ome3 as oppose% to more expensive %rinks in co2ee s6ops4
?orl% Co2ee Pro%uction
?orl% co2ee pro%uction for (-$3 is revise% %o5n by .4. million bags to $.4( million
bags as reporte% from t6e /nternational Co2ee !rgani"ations as of April (-$34
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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DS /mports
Total imports for (-$$B(-$( 5ere (34L million bags an% in (-$3 is estimate% to be %o5n
$45 million bags to ((4( million bags4
D4S4 +etail Prices
Prices for co2ee 6ave been rising stea%ily4 Accor%ing to t6e D4S4 Department of &abor3 a
$7poun% can of groun% co2ee sol% for an average of K54$- in t6e D4S4 in April3 up from
K34. t6e year before4 !ver t6e last $( mont6s3 t6e price of green3 unroaste% co2ee on
t6e big commo%ities exc6anges 6as gone up more t6an )- percent4
T6e D4S4 co2ee market is percolating3 as consumers explore ne5 5ays to make an% %rink
co2ee4 *rom in%ivi%ually bre5e% cups at 6ome Ht6e so7calle% ;cups an% po%sI3 to
blen%e% beverages on t6e go3 t6e market continues to evolve3 5it6 t6e co2ee consumer
5illing to explore ne5 pro%ucts4
Co2ee Tra%e
T6ere are t5o markets for co2ee0 t6e cas6 market an% t6e futures market4 T6e cas6
market is t6e market to%ay4 /t is t6e price you 5oul% pay for co2ee to%ay if you coul%
receive it to%ay4 T6e futures market is use% to 6elp %etermine t6e price for future
%eliveries4 /t is use% to purc6ase a contract to%ay to guarantee a future s6ipment of
co2ee4 More importantly3 6o5ever3 t6e futures market for commo%ities like co2ee is
use% to 6elp protect against t6e 5il% variations t6at occur %ue to co2ee market
speculation4 T6e latter reason 5ill be explaine% in furt6er %etail t6roug6 t6e 6elp of an
example4
*utures Market0 Co2ee Exc6ange Analysis
Assume it is currently May an% assume t6e MCN market price for :uly s6ipment is at )5
centsBlb4 9o5 preten% t6at to%ay a co2ee pro%ucer sells t5o units of co2ee H$ unit Q
3L35-- lbs4I to a co2ee roaster or importer for 5 centsBlb4 over t6e MC4N T6e co2ee tra%e%
is Class 3 HExc6ange 1ra%eI 1uatemalan co2ee to be s6ippe% to 9e5 8ork4 T6e 5
centsBlb4 premium is pai% to cover t6e price of storage an% insurance to carry t6e co2ee
for t5o mont6s HMay7:ulyI until t6e %elivery mont6 H:ulyI4 T6e t5o parties agree on $--
cents per poun% for t5o units of 1uatemalan Class 3 co2ee to be %elivere% in :uly4
9o5 imagine it is early :uly an% consi%er t5o 6ypot6etical scenarios0
$I T6e 6appy buyer B frustrate% co2ee pro%ucer scenario0 A frost occurs :uly (
n%
in Era"il
an% co2ee prices skyrocket to $5- centsBlb4 Due to t6e aforementione% contract t6e
pro%ucer must still sell 6is co2ee at t6e previously agree% upon $-- centsBlb4 an%
t6erefore loses K3L35-- H3L35-- lbs4 x ( units x -45- cent lossI compare% to 56at t6e
seller coul% 6ave receive% 6a% 6e or s6e sol% t6e co2ee to%ay4
(I T6e broke buyer B please% co2ee pro%ucer scenario0 A frost t6at 5as expecte% to
occur in Era"il %i% not an% t6ere is a 6uge excess of co2ee on t6e market4 Prices in :uly
%rop to - centsBlb4 Due to t6e aforementione% contract t6e buyer must still pay $--
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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centsBlb4 of co2ee an% t6erefore loses K3-3--- compare% to 56at 6e or s6e 5oul% 6ave
pai% for t6e same exact co2ee to%ay4
/n eit6er case someone 5ins big an% someone loses big4 T6e risk is too severe for
anybo%y 56ose liveli6oo% is base% upon t6is system4 T6erefore t6e co2ee market 5as
establis6e% to provi%e a system by 56ic6 people coul% 6e%ge against loses in t6e cas6
market4
&et@s go back to our previous example an% ignore t6e 6ypot6etical scenarios for no54 T6e
co2ee pro%ucer pro%uce% t5o units HR(I of co2ee an% sol% t5o units of co2ee H7(I4 =is or
6er net co2ee volume is "ero3 but price gain is KL53---4 T6e co2ee buyer pro%uce%
not6ing3 but boug6t t5o units of co2ee4 T6e buyer@s net gain of co2ee is R( units3 but 6e
or s6e loses KL53---4 T6is is a some56at mat6ematical look at any common purc6ase0
an exc6ange of money for a pro%uct4 Eut rat6er t6an taking t6e risk of facing eit6er of
t6e t5o previous 6ypot6etical scenarios3 bot6 t6e buyer an% seller take an extra
precaution4
Since t6e pro%ucer sol% t5o units of co2ee at $-- centsBlb43 6e or s6e 5oul% also place
an or%er for t5o units of co2ee at t6e same time for $-- centsBlb4 T6erefore t6e pro%ucer
maintains 6is or 6er (7unit surplus of co2ee3 but 6as ma%e no money4
Since t6e co2ee buyer boug6t t5o units of co2ee at $-- centsBlb43 6e or s6e 5oul% also
sell t5o units of co2ee at t6e same exact time for $-- centsBlb4 T6erefore t6e co2ee
buyer or roaster 6as a "ero net gain of co2ee an% a "ero loss of cas64
9o one 6as gaine% or lost anyt6ing at t6is point4 T6e co2ee pro%ucer sol% 6is co2ee an%
boug6t somebo%y else@s co2ee for t6e same price4 T6e co2ee buyer Hroaster or importerI
sol% some co2ee only to buy back an e,uivalent co2ee at t6e same price4 =o5ever3 t6e
co2ee pro%ucer prefers money rat6er t6an co2ee in payment for 6is or 6er co2ee3 an%
t6e co2ee buyer %oes not really 6ave any co2ee to sell since 6e or s6e is not a pro%ucer4
T6en 56y %i% t6is some56at back5ar%s7soun%ing transaction occurS
/magine again a scenario $ c6ange in t6e market4 A frost occurs on :uly (
n%
an% co2ee
prices skyrocket to $5- centsBlb4 =o5ever3 t6is time t6e pro%ucer is bot6 please% an%
%isappointe% Hi4e4 una2ecte%I by t6e c6ange in t6e market4 T6e pro%ucer again loses
K3L35-- compare% to 56at coul% 6ave been ma%e 6a% 6e or s6e sol% t6e co2ee to%ay
Hearly :ulyI3 but since t6e pro%ucer also acte% as a buyer an% boug6t t5o units of co2ee
at $-- centsBlb4 6e or s6e ma%e K3L35--4 T6e total loss is "ero4 9o5 consi%er t6e co2ee
importer4 Again t6e importer is 6appy since t6ey pro>te% K3L35-- from t6eir purc6ase3
but since t6ey also sol% co2ee at $-- centsBlb4 versus t6e $5- centsBlb4 t6ey coul% get
to%ay t6ey also lost K3L35--4 T6e same result 5ill occur for scenario (4 9eit6er t6e co2ee
pro%ucer nor t6e co2ee importer 5as a2ecte% by t6e variation in t6e market4
?6en t6e co2ee pro%ucer feels t6e time is rig6t3 6e or s6e can t6en sell t6e extra t5o
units of co2ee to >nally turn a cas6 pro>t3 an% %uring t6e course of one of t6ese
transactions t6e co2ee importer must not sell co2ee so t6at t6ey may >nally 6ave t6e
surplus of co2ee t6at t6ey nee% to %istribute it to t6e co2ee roasters4 T6ese transactions
5ill typically occur on t6e cas6 market an% not t6e futures market4 !nly $P of t6e future
contracts t6at are actually ma%e take place4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
13
T6is is t6e general i%ea of 6o5 a market 5orks4
$I T6e price set in May of )5 centsBlb4 of co2ee for a :uly s6ipment 5as not %etermine%
arbitrarily4 T6e price is %etermine% in t6e follo5ing manner0 6e%gers an% investors gat6er
in t6e tra%ing area HMt6e pitNI of t6e 9e5 8ork Co2ee Exc6ange H98CEI 56ere an open
outcry auction system occurs4 =e%gers can place bi%s to buy or o2ers to sell co2ee until
t6e buyer an% seller mutually agree on a price Hcalle% Mprice %iscoveryNI4 T6is is 6o5 t6e
price at t6at moment is >xe% an% explains t6e Ouctuations seen t6roug6out t6e %ay4
(I Tra%ing takes place from )0$5 AM to $03( PM HESTI M7*4
3I Deliver mont6s are Marc63 May3 :uly3 an% September4 T6is is 56y t6e nearest
neig6boring %elivery mont6 is use% to set t6e current cas6 price4
.I T6e basis is t6e %i2erence bet5een to%ay@s price an% t6e futures price for t6e nearest
%eliver mont64 *or instance in our example t6e buyer boug6t t6e co2ee for a 5 cent
premium in May over t6e :uly futures price4 T6is extra >ve cents is calle% t6e basis an% is
use% to pay for t6e storage an% insurance %uring t6e t5o mont6s before it is s6ippe%4 As
it gets closer to :uly t6e future price an% current cas6 market price converge since
storage an% insurance are no longer an issue4
5I T6e price also %epen%s on 56ere t6e co2ee is s6ippe%4 9e5 8ork s6ipment is at par
5it6 t6e 98CE price for t6at mont64 9e5 !rleans an% Miami %eman% a $4(5 centsBlb4
%iscount3 56ereas San *rancisco s6ipment 6as a %iscount of -4L5 centsBlb4 T6e seller
%etermines t6e %elivery point4
I T6e ,uality of co2ee also a2ects t6e premium or %iscount pai% for a co2ee4 T6ere are
>ve classes of co2ee0
aI Class $ Specialty Co2ee T -75 %efects4
bI Class ( Premium 1ra%e T 7' %efects4
cI Class 3 Exc6ange 1ra%e T )7(3 %efects4 T6is is t6e gra%e tra%e% on t6e 98CE4 Class $
an% ( %eman% premiums to t6is price3 56ereas Class . an% 5 co2ees %eman% %iscounts4
%I Class . Eelo5 Stan%ar% 1ra%e T (.7' %efects4
eI Class 5 !2 1ra%e T More t6an ' %efects4
LI T6e pro%ucing country also %etermines t6e %i2erential pai%4 Costa +ica3 El Salva%or3
1uatemala3 ;enya3 Mexico3 9e5 1uinea3 9icaragua3 Panama3 Tan"ania3 an% Dgan%a are
at par HbasisI4 Colombia 6as a %i2erential of plus (-- points H( centsBlb4I4 =on%uras an%
Uene"uela 6ave %i2erentials of minus $-- points4 Eurun%i3 /n%ia3 an% +5an%a %eliver at
%iscounts of 3-- points3 56ereas Dominican +epublic3 Ecua%or3 an% Peru %eliver at minus
.-- points4
!ur company 5ill focus its e2orts on specialty co2ees in t6e category -75 %efects to o2er
exclusive blen%s roaste% to perfection. T6at is t6e co2ee 6arveste% from a 5ell7
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
14
nouris6e% an% properly nurture% tree4 T6is category contains 6ig6 %ensity beans3
stan%ar% moisture content3 an% true color reOecting t6e maturity of t6e beans4
Tar)et ar+et5 !ur target market is %irecte% to t6e specialty co2ee an% tea consumers
56o occupy 3-P of t6e market4 ?e 5ill speciali"e in o2ering co2ees an% teas to t6e
*oo%service /n%ustry supporting co2ee roasters3 co2ee 6ouses3 restaurants3 6otels3
convenient stores3 an% t6e natural an% organic grocery in%ustry4 !ur goal is to provi%e
6ig67,uality co2ee ric6 in taste an% aroma along 5it6 exclusive customer service4 ?6ile
t6e market is alrea%y si"eable3 t6is in%ustry continues to gro54 T6e sales potential in t6is
market is unlimite%4
1ira2e Co2ee an% Tea Tra%ers3 &&C4 ?ill focus on t6e business segment of t6e above
mentione% 56olesale an% retail operators4 ?e 5ill o2er ,uality pro%ucts at competitive
prices3 >rst class service3 an% strong sales support4 /t is most often t6ese small o5ner7
operate% businesses t6at are neglecte% by larger suppliers an% are force% to service
t6emselves4 /t is also t6ese smaller businesses 56o coul% most greatly bene>t from
marketing services3 sales support3 an% full service pro%uct %elivery on a more intimate
level 5it6 t6e customer4 1ira2e Co2ee an% Tea Tra%ers3 &&C4 plans to expan% our target
market %epen%ing on t6e responses from our clientele in relation to our pro%ucts an%
services44
C'aracteri6ed Cofee and Teas5 ?6at is specialty co2eeS As %e>ne% by Erna ;nutsen3
Mit is special3 geograp6ic3 microclimate pro%uce% beans3 5it6 uni,ue Oavor pro>les4N
Dn%erlying t6is i%ea of co2ee appellations 5as t6e fun%amental premise t6at specialty
co2ee beans 5oul% al5ays be 5ell prepare%3 fres6ly roaste%3 an% properly bre5e%4 T6is
5as t6e craft of t6e specialty co2ee in%ustry t6at 6as been slo5ly evolving4 &arge
companies like Starbucks3 Caribou3 an% Peets Co2ee # Tea3 o2er premium gra%e co2ees
in large numbers 56ere small mistakes in screening3 or larger mistakes in t6e selection
of packaging3 or t6e storage con%itions prior to s6ipping3 can blee% t6e co2ee of its true
potential4 ?e guarantee properly %evelope% Oavor an% careful package% goo%s provi%e%
5it6 t6e best customer service4 Teas are no %i2erent an% re,uire total %evelopment
separate from our co2ees4 9o cross contamination 5ill occur since our t5o pro%ucts are
store% an% 5are6ouse% at a common 5( %egrees but separate spaces4
Part 0 !rgani"ation # Management
Or)ani6ationa& Str-ct-re
1ira2e Co2ee an% Tea Tra%ers3 &&C4 is o5ne% an% manage% by :ackson ;anampiu an% :im
Mc;ee t6e foun%ing partners3 56ose in%ivi%ual areas of expertise cover t6e functional
aspects of t6e business4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
15
!es#onsi1i&ities
:ackson ;anampiu 5ill solely be responsible for t6e sourcing of all co2ee beans an% teas4
As 5ell 6e 5ill be key to t6e negotiations an% purc6asing of t6ese pro%ucts4 <uality
control3 56ic6 inclu%e +a5 beans analyst3 organic sensory tasting3 Creating ne5 blen%s
an% accounting for ,uality assurance as 5ell as roasting3 an% packaging of all co2ee an%
tea relate% items4 As 5ell as securing customer accounts4
:im Mc;ee 5ill be responsible for company image3 >nance3 sales3 marketing3 an%
%istribution management4 Clientele service3 accounting3 receiving3 s6ipping3 general
a%ministration of t6e business3 an% %ay to %ay operations4
S-##ort Staf
T6e support sta2 at t6e 5are6ouses3 roasting facility 5ill report to :ackson ;anampiu 56o
5ill coor%inate t6e functions of t6e 5are6ouse4 :im Mc;ee 5ill responsible for oJce
personnel an% coor%inate sales an% customer representatives3 %eliveries an% as 5ell as
receiving an% s6ipping pro%uct an% monitoring of t6e 5are6ouse inventories4
Em#&o$ment Pros#ects in t'e United States
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill 6ave a team of committe% associates 56o
empo5er eac6 ot6er so t6at t6e customerVs expectations can be excee%e%4 !ur goal is
to o2er career opportunities3 a%vancement opportunities an% a level of income an%
bene>ts t6at is competitive 5it6in t6e region an% Aob classi>cation4 /t is our long7term
goal to become a preferre% employer 5it6in our nic6e of t6e beverage %istribution
in%ustry4
Management Team
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
*im c,ee
CEO
*ac+son
,anam#i-
President
16
Personne& P&an
PE!SONNEL 7 GENE!AL
/nitially 5e expect to be able to 6an%le business nee%s 5it6 :ackson ;anampiu3 :im
Mc;ee3 HoneI /n =ouse Account +epresentative4 As business continues to gro53 5e inten%
to 6ire a%%itional employees one at a time an% pay premium3 over market labor rates to
attract an% retain ,uality 6elp4 T6ese positions 5ill be in sales an% future roasting facility4
9ot only 5ill 5e train our employees to %eliver excellent service3 5e 5ill give t6em t6e
Oexibility to respon% creatively to client re,uests in or%er to satisfy market tren%s4 /n
a%%ition3 5e 5ill continually monitor our clientsV level of satisfaction 5it6 our service
t6roug6 surveys an% ot6er convenient fee%back opportunities4
To ensure our personnel are meeting our expectations3 5e 5ill 6ol% a minimum of Ei7
?eekly meetings 5it6 all employees so t6at results can be revie5e% an% future plans can
be %iscusse%4 At least t5ice a year3 a refres6er course 5ill be re,uire% on pro%uct
kno5le%ge an% 6o5 to excee% our customerVs expectations4
ACCOUNT !EP!ESENTATI8ES
/n or%er to %eliver 6ig6 ,uality3 personali"e% service 5e 5ill carefully select all
employees 7 5it6 extra attention given to insi%e account representatives3 %elivery
personnel3 an% 56o 5ill %eal %irectly 5it6 clientele4 ?e 5ill carefully revie5 references
not Aust from past employers or manufacturers3 but also from retailers 56om t6ese
account representatives 6ave serve%4 ?e 5ill also make sure t6at eac6 employee
un%erstan%s our 5ay of %elivering ,uality service to eac6 customer4 ?e 5ill 6ave
imme%iate back7up support available by p6one from our oJce for more %iJcult service
issues4 ?e 5ill also give employees enoug6 latitu%e so t6at t6ey can respon%
imme%iately to almost any customer re,uest or complaint 7 56ic6 in t6is in%ustry usually
means granting imme%iate cre%it for %amage% merc6an%ise3 an% a%%ing a%%itional
merc6an%ise to an or%er4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
Taster(Grade
r
!oastin)
Finance(Sa&e
s
ar+etin)
17
Part L0 Pro%ucts # Service
Prod-cts
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill provi%e a >rst7class %istribution to co2ee
roasters3 co2ee an% tea brokers3 co2ee 6ouses 3 restaurants3 6otels3 convenient
stores an% t6e natural an% organic grocery companies t6roug6out t6e Dnite% States4
!ur services 5ill inclu%e invaluable tra%e resources3 e2ective promotional programs3
custom7%esigne% marketing material3 informative mont6ly ne5sletters3 training an%
pro%uct %emonstrations3 as 5ell as information on t6e latest market tren%s in t6e
co2eeBtea specialty beverage in%ustry4 1ira2e proprietary co2ee H3 bran% facings
un%er 1ira2e Co2ee +oastersI3 an% tea H( bran% facings un%er 1orilla Specialty
Teas4 $ loose tea in custom tin3 an% $ tea bag I4
Prod-ct . Ser2ice Descri#tion
P!ODUCT DESC!IPTION
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill carry a variety of ,uality pro%ucts t6at 5ill
enable us to provi%e premium co2ee an% teas to t6e retail markets3 co2ee roasters3
co2ee an% tea brokers3 co2ee 6ouses 3 restaurants3 6otels3 convenient stores an% t6e
natural an% organic grocery companies t6roug6out t6e Dnite% States4
!ur un%erlying p6ilosop6y in selecting pro%ucts is to c6oose lines t6at 5ill bring
consistent ,uality3 competitive prices3 an% pro%uct satisfaction to our clientele4 ?e 6ave
personally researc6e% an% sample% eac6 of t6e follo5ing pro%ucts t6at 5e o2er to
ensure t6e ,uality 5e guarantee4
1ira2e 1reen Co2ee ?6ole Eeans
1ira2e Co2ee +oasters Co2ee Elen%s
1orilla Specialty Teas &oose an% Package% Teas
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
Personne& P&an
POSITION "ear 9 "ear : "ear ;
*ac+son
,anam#i-
< < <
*im c,ee < < <
Inside Acco-nt
!e#
9 : :
Administration 9 9
!oastin) 9 9 9
Pac+a)in) 9 9 :
Sa&es 9 9 :
3are'o-se 9 9 9
Personne&
Added
= : :
Tota& Peo#&e > ? 99
18
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill make t6ese same pro%ucts available t6roug6 our
6ig6 ,uality3 full service %elivery 7 bringing t6ese pro%ucts %irectly to t6eir %oorstep at a
competitive price4
SE!8ICE DESC!IPTION
An important component of our business is not Aust our pro%ucts3 but our service4 /n
a%%ition to our full service %elivery3 t6e follo5ing are ot6er important service elements
t6at 5e 5ill o2er to our clientele0
/%eas to 6elp our clientele increase sales t6roug6 menu %evelopment3 creative
promotions3 co7op a%vertising3 an% muc6 more4
Custom %esigne% marketing material Hi4e43 promotional pieces for retail an%
56olesale clienteleI4
Distribute a mont6ly ne5sletterBbroc6ures featuring t6e latest co2ee an% tea
tren%s3 ne5 in%ustry e,uipment3 breaking tra%e ne5s3 promotional i%eas3 ne5
creative recipes3 an% upcoming events4
Samples of t6e latest pro%uct releases 7 5it6 eye7catc6ing point7of7sale to
a%vertise ne5 items to t6e en% consumer4
Com#etiti2e Ed)e
,E" COPETITI8E ST!ENGT@S
As a co2ee roasting company3 1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill compete
e2ectively by o2ering speciali"e% pro%ucts3 serving a local an% national market3 an%
provi%ing superior customer service4 !ur pro>tability 5ill be closely linke% to %elivery of
our 6ig6 ,uality pro%ucts3 in relation to t6e consumer@s taste4 ?e are better positione%
t6an our main competitors to take a%vantage of t6e increasing %eman%s of co2ee an%
specialty teas because 5e focus exclusively on 6ig67,uality co2ee e,uale% 5it6
%istribution an% customer service4
,E" COPETITI8E 3EA,NESSES
!ur primary 5eakness is t6at 5e are a ne5 business competing largely against
establis6e% suppliers4 To signi>cantly buil% sales3 5e must not Aust >n% ne5 clientele 7 5e
must take clientele a5ay from existing suppliers4 =o5ever by o2ering a superior
selection of co2ee an% teas3 ne5 groun%breaking co2ee blen%s to t6e market3 an%
focusing on 6ig67,uality service an% full service %elivery3 5e feel 5ill can ,uickly
establis6 accounts an% buil% strong relations6ips4
Sa&es Literat-re
Sales literature to be %istribute% to bot6 current an% potential clientele 5ill inclu%e
business car%s3 broc6ures3 Oiers3 ne5sletters3 as 5ell as ot6er print me%ia suc6 as print
a%vertisements4
So-rcin)
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill purc6ase its co2ee an% tea %irectly from co2ee
an% tea mills t6e various regions of t6e 5orl% but initially focusing on Africa4 T6is 5ill
eliminate t6e broker or Wmi%%le man3 t6us allo5ing us to operate on a 3-P pro>t margin3
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
19
56ile provi%ing our clientele 5it6 competitive prices4 ?e 5ill also o2er complimentary
pro%ucts purc6ase% from t6e follo5ing4
?e 5ill source our +a5 1reen Eean Co2ees an% Teas from t6e follo5ing countries of
origin0
East AArica Latin America Asia Centra&
America Nort' America
;enya 1uatemala /n%onesia Mexico
=a5aii
Tan"ania Costa +ica /n%ia :amaica
Et6iopia Colombia Papua 9e5 1uinea
+5an%a Era"il
Eurun%i El Salva%or
Xambia Panama Peru
Dgan%a
Tec'no&o)$
To streamline t6e eJciency of our %istribution met6o%s3 1ira2e Co2ee an% Tea Tra%ers3
&&C4 plans to use t6e latest in cutting e%ge tec6nology in roasting3 %elivery services3
oJces3 an% 5are6ouses4
?e 5ill also o2ers exclusive innovations to better serve our community by re%ucing our
carbon footprint4 !ur mac6ines are eco7frien%ly3 an% our groun%breaking pro%ucts are
pro%uce% using energy eJcient e,uipment4
Customer service associates 5ill be e,uippe% 5it6 tools t6at 5ill re%uce >el% expenses3
%ecrease %ayVs sales outstan%ing3 an% increase 5orker eJciency4 *eatures can be use% in
or out of t6e 5are6ouse an% inclu%e managing returns an% collectionsF a%Austing item
price3 pro>t or marginF applying promotional items to an accountF streamlining or%ersF
tracking inventoryF re%ucing out7of7stocksF an% provi%ing sales 6istory reports4 All
inventory accountability 5ill be in Mreal timeN to insure accurate inventory for our sales
team4
Sales associates 5ill 6ave t6e necessary tools to provi%e t6em 5it6 Oexibility in t6e >el%
suc6 as lap top computer3 smart p6one3 an% real time access to t6e 1ira2e inventories
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
20
t6roug6 company soft5are4 T6is 5ill provi%e availability to current clientele as 5ell as
prospective clients4
?are6ouse associates 5ill 6ave 6an% 6el% scanners to maintain real time inventory for
ra53 >nis6e% pro%uct3 an% packaging materials4 T6e 5are6ouse provi%es a vital role
up%ating an% maintaining current inventories for Customer Service3 Sales3 an%
Pro%uction associates4
F-t-re Prod-cts and Ser2ices
1ira2e Co2ee an% Tea Tra%ers3 &&C4 plans to expan% our target market %epen%ing on t6e
responses from our clientele in relation to our pro%ucts an% services4
T6e >rst year of business3 1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill open its roasting
facility3 an% 5are6ouses for pro%uction an% %istribution4 Pro%ucts 5ill be available for
purc6ase by bot6 our 56olesale clientele as 5ell as retail consumers purc6asing pro%uct
for t6eir speci>c business4
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill atten% t6e annual national SCAA HSpecialty
Co2ee Association of AmericaI tra%e s6o5s4 /n a%%ition 5e 5ill atten% t6e East an% ?est
Coast *ancy *oo% Tra%e S6o5s4 T6ese tra%e s6o5s 5ill allo5 clientele t6e opportunity to
sample pro%ucts3 talk to our principals an% sales associates to learn about ne5 pro%ucts
an% services3 revie5 marketing material3 an% net5ork 5it6 our business partners an%
potential clientele4 Dltimately to %evelop purc6asing agreements an% makes sales at
t6ese various tra%e s6o5s4
Part '0 Marketing # Sales Management
Sa&es and ar+etin)
T6e uni,ue aspects of our business inclu%e 6ig67,uality Specialty Co2ee an% Tea 1ra%es3
in%ivi%ually selecte% for ,uality assurance3 an% exorbitant full service %istribution4 !ur
strategy is to focus our e2orts on t6e market for small specialty co2ee retailers3 an%
co2ee roasters t6roug6out t6e Dnite% States4
Ey focusing our e2orts an% energy on t6ese areas3 5e expect to ,uickly %evelop an%
maintain a lea%ers6ip position4 1ira2e Co2ee an% Tea Tra%ers3 &&C4 key personnel 5ill
stay in contact 5it6 our clientele3 an% 5ill be able to respon% to c6anges in t6is market
muc6 faster t6an our competitors4
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill o2er t6e best3 personali"e% service in t6e
marketplace an% o2er ne5 an% uni,ue co2ee pro%ucts 5it6 guarantee% customer
satisfaction4 ?e inten% to insure t6at every one of our clientele receives excellent
service4 !ur approac6 5ill be simple but %irect3 M?6at Ever /t TakesN4 ?e 5ill go out of
our 5ay to make sure t6at our clientele kno5 t6at t6ey truly matter to us4 T6eir success
is our priority4 Sales personnel an% in76ouse account representatives3 56o %eal 5it6
clientele3 5ill be seasone% veterans of foo% # beverage %istribution in%ustry4 T6ese key
in%ivi%uals 5ill be given 5i%e latitu%e for insuring t6at clientele are al5ays satis>e%4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
21
ar+etin) Strate)$
!ur basic marketing strategy is to 5ork 5it6 clientele on a one7to7one basis to ensure
t6eir supply nee%s are being met an% 6elp %evelop uni,ue marketing programs for eac6
of t6em4 ?e inten% to prioriti"e co2ee an% tea ,uality as 5ell as customer service an%
make t6em key components of our marketing programs4 ?e believe t6at provi%ing our
clientele 5it6 56at t6ey 5ant3 56en an% 6o5 t6ey 5ant it3 is t6e key to repeat business
an% positive 5or%7of7mout6 a%vertising4 ?e 5ant to %evelop close 5orking relations6ips
5it6 our clientele3 an% to establis6 permanent accounts4 /t is for t6is reason t6at 5e 5ill
over56elmingly emp6asi"e in7person sales calls to buil% accounts4
?e 5ill closely integrate all of our marketing an% sales e2orts to proAect a consistent
image of our company an% a consistent positioning of our pro%ucts an% services4 ?e 5ill
buil% t6is image aroun% our name W1ira2e Co2ee an% Tea Tra%ers3 &&C4W an% emp6asi"e
to clientele t6e 6ig67,uality co2ee3 tea an% services be6in% t6is name4 T6e company 5eb
site 5ill be monitore% an% up%ate% 5eekly provi%ing up%ate an% current information
about our co2ees an% teas an% t6e global issues a2ecting t6e market prices4
To support our marketing initiatives an% pro%uct kno5le%ge3 5e 5ill atten% regional an%
national conventions an% tra%e s6o5s to ensure 5e are o2ering t6e most up7to7%ate
market tren% information4 T6e t5o national tra%e s6o5s 5e 5ill atten% an% 6ave a
professional boot6 to solicit ne5 business an% up%ate current clientele 5it6 our
company@s pro%uct o2erings4 T6ese t5o national tra%es6o5s are vital for t6e company@s
exposure an% to buil% ne5 clientele an% a%vance% sales contracts4
Tar)et ar+et5 !ur target market is %irecte% to t6e specialty co2ee consumers 56o
occupy 3-P of t6e market4 ?e 5ill speciali"e in o2ering specialty co2ees an% teas for
co2ee roasters3 co2ee an% tea brokers3 co2ee 6ouses3 restaurants3 6otels3 convenient
stores an% t6e natural an% organic grocery companies t6roug6out t6e Dnite% States4 !ur
goal is to provi%e 6ig67,uality co2ees an% teas ric6 in taste3 aroma3 an% bo%y along 5it6
exclusive customer service4 T6ese in%ustries continue to gro54 T6e sales potential in
t6ese markets are unlimite%4
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill target t6e co2ee roasters3 co2ee an% tea
brokers3 co2ee 6ouses 3 restaurants3 6otels3 convenient stores an% t6e natural an%
organic grocery companies t6roug6out t6e Dnite% States4 ?e are planning to o2er
,uality pro%ucts at competitive prices3 >rst class service3 an% strong sales support4
Attention to t6e small o5ner7operate% businesses t6at are neglecte% by larger suppliers
an% are force% to service t6em4 /t is also t6ese smaller businesses 56o coul% most
greatly bene>t from marketing services3 sales support3 an% full service pro%uct %elivery
on a more intimate level 5it6 t6e customer4 1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill
expan% our target market %epen%ing on t6e responses from our clientele in relation to
our pro%ucts an% services44
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
22
Promotion Strate)$
+elations6ips are t6e key to success in t6e %istribution business4 Personal selling 5ill
remain our most important means of promotion for t6e >rst t5o years of business4
1ira2e Co2ee an% Tea Tra%ers3 &&C4 6as i%enti>e% several ot6er means of a%vertising
an% publicity4
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill sen% ne5s releases to local an% national me%ia
an% press3 as 5ell as tra%e maga"ines to 6ave t6e companies uni,ue pro%ucts an%
company feature coverage in front of t6e eyes of our clientele 7 as 5ell as t6e en%
consumer4 ?e 5ill pro%uce a fe5 generic press releases about t6e pro%ucts 5e are
%istributing for our clientele to use to5ar% publicity coverage for t6eir businesses in local
an% national publications suc6 as t6e Denver Post3 Earista3 +oasters 1uil%3 an% SCAA
HSpecialty Co2ee Association of AmericaI3 *oo% Arts3 an% ot6er local an% national
maga"ines4 ?e 5ill also 6an% out informative broc6ures full of information about our
business@s services an% pro%ucts4
?e s6all 6ave a mont6ly ne5sletter for current or potential clientele4 T6is ne5sletter 5ill
6ig6lig6t ne5 an% current tren%s in t6e in%ustry3 upcoming conventions an% tra%e s6o5s3
o2er promotions an% special %eals3 %iscounts3 as 5ell as provi%e ne5 recipes3 fun tips3
an% ot6er information t6at can be use% to t6eir a%vantage4 ?e 5ill also 6ig6lig6t not Aust
our pro%ucts3 but also %isplay i%eas an% success stories of ot6er business in t6e
in%ustry4
!n a more aggressive a%vertising e2ort3 1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill feature
a%vertisements in t6e 8ello5 Pages3 Eusiness :ournal3 an% t6e company@s 5ebsite
55541ira2eCo2eean%TeaTra%ers4com 4 !ur most e2ective a%vertisement tool 5ill be our
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
23
5eb page3 56ic6 5ill feature all t6e companies 6istory an% information3 pro%ucts3 our
services3 an% muc6 more all convenient for t6e customer to access4
Distri1-tion Strate)$
T6e >rst >scal ,uarter3 1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill operate one 5are6ouse
locate% in one of t6e follo5ing cities0 &os Angeles3 California3 =ouston3 Texas3 an% or
Miami3 *lori%a4 T6e >rst year 5e 5ill expan% into t6e 9e5 :ersey port for a 9ort6 East
port 5are6ouse4
?e 5ill 6ave a 1ira2e Co2ee an% Tea Tra%ers %elivery van for local %eliveries in eac6 of
t6e cities t6at may Austify %eliveries from our roasting facility an% 5are6ouses4
Sa&es Strate)$
Distribution sales are %epen%ent on repeat business3 t6erefore t6e sales strategy for
1ira2e Co2ee an% Tea Tra%ers3 &&C4 is base% on personal3 consistent sales contact3 5it6
great emp6asis on 6ig6 ,uality co2ee pro%ucts3 an% customer service an% relations4
Eecause 5e are a ne5 %istributor3 5e un%erstan% t6at 5e 5ill 6ave to prove our 5ort6 to
our clientele in or%er to earn t6eir respect an% business4 T6e ,uality an% fair pricing 5ill
provi%e 5in%o5s of opportunity since t6e roasters an% brokers rely on bot6 of t6ese
factors4 ?e 5ill become t6e preferre% importer of African Co2ees an% Teas4
1ira2e Co2ee an% Tea Tra%ers3 &&C4 5ill begin operations 5it6 insi%e account
representative3 56o 5ill be responsible for provi%ing full service an% %elivery to current
clientele3 but also make sales calls for potential ne5 business4 T6e insi%e account
representative 5ill receive a base salary3 5it6 commission on ,uali>e% sales3 as 5ell as
bonuses for ne5 ac,uire% business4 Pro%uct or%ers can be place% in a number of 5ays to
6elp facilitate t6e process0
P6one% !r%ers0 Clientele can easily p6one or%ers into our oJce3 up until (03- p4m4
of t6e afternoon prior to t6eir sc6e%ule% %elivery %ay or %ate pro%uct 5ill be
s6ippe%4
*axe% !r%ers0 Clientele can fax in a complete% pro%uct or%er s6eet3 5it6 t6e same
%ea%line as p6one% or%ers4
Tel7Sell0 Clientele may c6oose to 6ave a representative from t6e oJce call to c6eck
pro%uct ,uantities an% assist t6em in placing t6eir or%er4
!nline !r%ers0 Clientele can or%er t6eir pro%ucts online easily accessible an%
recommen%e%4
Sa&es Forecast
As in%icate% in t6e table3 our sales are forecaste% to increase rapi%ly3 5it6 an annual
gro5t6 rate of approximately (573-P4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
24
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
25

CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
26
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
Sa&es Forecast
8ear $ 8ear ( 8ear 3
Sales
*oo% Distributors HPackage%I KL53L$. K$(3$)- K(5(33'-
Co2ee # Tea Erokers H1reen EulkI K($.3('$ K3-3$$5 K.3L33-L
+egional +oasters H1reen EulkI K.5'3)L K5($353 K5)(3'5
9ational +oasters H1reen EulkI K$3-L$3.3( K(3.('35L$ K(3L$.3('5
Co2ee # Tea Consulting K$.3.-- K$)3(-- K(.3---
Total Sales K$3'3.3'-3 K33.-$33) K.3-(-35L
Direct Cost of Sales 8ear $ 8ear ( 8ear 3
*oo% Distributors HPackage%I K5(3))) K''33334 K$L34
+a5 1reen Eeans K$3(($3('( K(3(L)33L. K(3(-3))3
Subtotal Direct Cost of Sales K$3(L.3('$ K(33L3L-L K(3L)L35)
1ross Pro>t K5-35((

K$3-333)3(
K$3(((3))'
27
Brea+t'ro-)'s
Brea+t'ro-)'s
Brea+t'ro-)'s Start Date End Date B-d)et ana)er
De#artmen
t
MarketBTra%e +esearc6 -LB(-$3 -'B(-$3 K.5- :M Marketing
&ogo DesignBMarketing -LB(-$3 -'B(-$3 K$3(-- :M Marketing
Complete Eusiness Plan -LB(-$3 -'B(-$3 K$3--- :M Marketing
Pro%uctBPricing Comparison -LB(-$3 -LB(-$3 K- :;B:M Marketing
!rgani"ation Members6ips -LB(-$3 -)B(-$3 K$3-- :; Marketing
&&C *iling B DEA@s -LB(-$3 -LB(-$3 K$5- :M Marketing
&icensing -'B(-$3 -'B(-$3 K(-5 :M Marketing
Secure Pro%uct &ine -LB(-$3 -LB(-$3 K- :;B:M Marketing
+esearc6BSecure *inancing -LB(-$3 -LB(-$3 K- :;B:M Marketing
?are6ouse SelectionBEuil% out -'B(-$3 -'B(-$3 K33('' :;B:M Marketing
?are6ouse E,uipment -)B(-$3 -)B(-$3 K$$3)-- :M !perations
&ease6ol% /mprovements -)B(-$3 -)B(-$3 K$-3--- :;B:M !perations
Delivery Ue6icle Selection
H&ease%I
-LB(-$3 $-B(-$3 K(L3--- :M !perations
=ire /nsi%eB!utsi%e Sales
Personnel
-5B(-$. -5B(-$. K33--- :;B:M Sales
!Jce
E,uipmentBComputerBSupplies
-'B(-$3 -)B(-$3 K$(3--- :M !perations
!r%er Eeginning /nventory
-)B(-
$3
$$B(-$3 KL53--- :;B:M !perations
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
28
Press +eleasesBA%vertising
-)B(-
$3
-)B(-$3 K.-- :M Marketing
SCAAB*ancy *oo% S6o5
-)B(-
$3
-)B(-$3 K.-3--- :;B:M Sales
TravelBEntertainment H;enyaI

$$B(-$3

$$B(-$3
K$.3
---

:;B:M

Sales
+eceivingBS6ipping

-)B(-$3

-)B(-$3
K$3$-
-

:;B:M

!perations
!Jce **#E
HConferenceB!JcesI

-)B(-$3

-)B(-$3
K$(3
--

:;B:M

!perations
Co2eeBTea Sample +ooms

-)B(-$3

-)B(-$3
K(3-
--

:;B:M

!perations
Cupping &aboratories
HCo2eeBTeaI

-)B(-$3

-)B(-$3
K33
)L5

:;B:M

!perations
+oastingBPackaging

$-B(-$3

$-B(-$3
K.-L3---

:;B:M

!perations
Cupping &aboratories
HCo2eeBTeaI

-)B(-$3

-)B(-$3
K33
)L5

:;B:M

!perations
Totals K
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
29
Part )0 *un%ing +e,uest HStart Dp CostsI
StartB-# S-mmar$
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
30
Start7up expenses for 1ira2e Co2ee an% Tea Tra%ers3 &&C4 total KL$3.-3 an% inclu%e
expenses suc6 as legal3 marketing3 lease %eposit3 computer systems3 principals salaries
for t6e >rst )- %ays of operations 3etc4 Start7up assets inclu%e K)3'-- in initial cas6
re,uirements3 K(.3--- in s6ort term assets HoJce furniture3 refrigeration e,uipmentI3
an% KL53--- in starting inventory4 T6e long7term assets are base% on t6e co2ee cupping
lab3 roasting3 packaging3 an% 5are6ouseB%ock e,uipment4 T6e 5are6ouseB%ock 5ill
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
StartB-#
+e,uirements
Start7up Expenses
&egal Eusiness *ormation K(5-
Eusiness Plan K(--
!Jce an% ?are6ouse &ease Deposit K53'--
/nsurance H>rst mont6I K5--
Dtilities H>rst mont6I K)--
+esearc6 # Development K$3(--
A%vertising K$3(--
Marketing K$3(--
Personnel K353---
EusinessB!Jce Supplies K$355-
Computer Systems K$-3---
P6one System K(35--
Communication &ines K3-
Tra%e S6o5 H?inter *ancy *oo% S6o5I K$(3---
Total Start7up Expenses
KL$3.-4
Start7up Assets
Cas6 +e,uire% K )3'--
Start7up /nventory KL53---
!t6er Current Assets K(.3---
&ong7term Assets K.553'L5
Total Assets K5.3L5
Total +e,uirements K33$35
31
re,uire an electric fork lift t6at is not inclu%e% in assets since it is recommen%e% to lease
t6is piece of e,uipment4 T6ese start7up costs 5ill be >nance% t6roug6 investments an%
small7business loans4 T6e %etails of t6e start7up summary are inclu%e% in t6e follo5ing
tables4
StartB-# F-ndin)
Start7up Expenses to *un% KL$3.-
Start7up Assets to *un% K5.3L5
Total *un%ing +e,uire% K33$35
Assets
9on7cas6 Assets from Start7up K$3535
Cas6 +e,uirements from Start7up K)3'--
A%%itional Cas6 +aise% K-
Cas6 Ealance on Starting Date K)3'--
Total Assets K(3335
&iabilities an% Capital
&iabilities
Current Eorro5ing K(3$35
&ong7term &iabilities K-
Accounts Payable H!utstan%ing EillsI K-
!t6er Current &iabilities Hinterest7freeI K-
Total &iabilities K(3$35
Capital
Planne% /nvestment
/nvestor $ K(3$35
!t6er K-
A%%itional /nvestment +e,uirement K-
Total Planne% /nvestment K(3$35
&oss at Start7up HStart7up ExpensesI HKL$3.-I
Total Capital K55.3L54
Total Capital an% &iabilities K(3$35
Total *un%ing K33$35
Lon)BTerm Assets5
C-##in) La1
Probat E+X Test +oasterBDust Collector K$.35-
Ma6lkoenig 7lb4 1rin%er K.3.5-
Scale Test 1Blb4 K.5-
Eenc6 Scale 3-7lb4 K3--
*loor Scale T Co2ee Eag K3(5
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
32
Eunn =?( =ot ?ater Dispenser K3--
Agitron +oast Color Analy"er K)35--
!6aus ME Moisture Analy"er K33---
Cupping Table K(3---
Testing DtensilsBCupsBTools K(3---
Total Cupping &ab K33)L5
!oastin) !oom
:oper - ;ilo Cast /ron +oaster KL.3---
!xi%i"er After Eurner '-- Catalytic K5(35--
DestonerBConveyor K$.3---
Ditting ;* $'-- Co2ee 1rin%er --7L'-7lb4B6r4 K3---
Eucket Elevator K3---
Co2ee Mixer T *lavor K53---
/nstallation0 Estimate% K'3---
Total +oasting +oom K$535--
Pac+a)in) !oom
Stan% Dp Co2ee Uacuum Sealer K)3---
Eag in Eag =otel !ver5rap Sealer 3N7$.N ? K)'3'--
Pillo5 Uertical *orm T*ill Sealer (457N ? T 37'N& K$(53---
Ean% Sealer K535--
Eox Sealer3 3M K33(--4
Total Packaging +oom K(.$35--
3are'o-se(Doc+
Pallet +acks K3---
*loor Pallet :ack K$35--
Scissor Eag &ift K$33--
*loor Scale $-3---7lbs4 5it6 H(I ramps K(355-
Platform Scale 33-7lbs4 K55-
Total ?are6ouseBDock K$$3)--
Total &ong7Term Assets K.553'L5
Part $-0 *inancials
Financia& P&an
1ira2e Co2ee an% Tea Tra%ers3 &&C4 proAects t6e gross margin to be at approximately (57
3- percent4 Sales proAections for *8(-$3 are at K$3'3.3'-3 increasing to K33.-$33) in
*8(--$. an% K.3-(-35L in *8(--$54 Cas67Oo5 analysis3 balance s6eet3 business ratio3
break7even analysis3 an% ot6er >nancial %etails are s6o5n in t6e appen%ix4
Im#ortant Ass-m#tions
1eneral assumptions for t6is plan are on t6e follo5ing table4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
33
Genera& Ass-m#tions
8ear $ 8ear ( 8ear 3
Plan Mont6 $ ( 3
Current /nterest +ate L4--P L4--P L4--P
&ong7term /nterest +ate 4--P 4--P 4--P
Tax +ate (54.(P (54--P (54.(P
!t6er - - -
Brea+Be2en Ana&$sis
T6e follo5ing table an% c6art illustrate our break7even analysis4 ?it6 our >xe% costs
estimate of approximately K$53--- per mont63 operating on average at a (5P pro>t
margin3 5e 5ill nee% to sell L3 units to break7even in a mont64 *ixe% costs inclu%e
our 5are6ouse lease3 ve6icle leases3 utilities3 insurance3 payroll3 an% an estimation of
ot6er running costs4
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
34
Ereak7even Analysis
Mont6ly +evenue Ereak7even KL53-55
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
35
Assumptions0
Average Percent Uariable Cost L)P
Estimate% Mont6ly *ixe% Cost K$53))3
Pro0ected Pro%t and Loss
T6e follo5ing table an% c6arts s6o5 t6e proAecte% pro>t an% loss4 Mont6ly proAections are
inclu%e% in t6e appen%ix4
H9e5 1rap6I
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
36
H9e5 1rap6I
H9e5 1rap6I
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
37
Pro Forma Pro%t and Loss
8ear $ 8ear ( 8ear 3
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
38
Sales K$3'3.3'-3 K33.-$33) K.3-(-35L
Direct Cost of Sales K$3(L.3('$ K(33L3L-L K(3L)L35)
Total Cost of Sales K$3(L.3('$ K(33L3L-L K(3L)L35)
1ross Margin K5-35(( K$3-333)3( K$3(((3))'
1ross Margin P 3-45.P 3-43)P 3-4.$P
Expenses
Payroll K($$3'.- K.--3--- K..3---
!t6er K- K- K-
Depreciation K- K- K-
+ent K333-) K3.3(- K353.-
Dtilities an% P6one KL3(-- KL35-- KL3'--
/nsurance K3--- K33-- K35--
Payroll Eur%en K$.3-. K$533-- K$35L5
&ease% E,uipment HDelivery
Ue6iclesI
K$(3--- K$(3-- K$33(--
&ease% E,uipment
H?are6ouseI
K33--- K33--- K33---
&ease% E,uipment H!t6erI K(3.-- K(3.-- K(3.--
*uel H%eliveryI K$(3--- K$(35-- K$33---
A%vertising B Promotion K33-- K33-- K33--
Professional Services K(3.-- K(3(-- K(3--
Miscellaneous HoJce
supplies3 etcI
K(3.-- K(3L-- K33---
Total !perating Expenses K$)$3)$L K(-.33- K($L335
Pro>t Eefore /nterest an%
Taxes
K('33$' K3.$33'L K.-)3(L(
EE/TDA K('33$' K3.$33'L K.-)3(L(
/nterest Expense K35- K.3L(- K(3'--
Taxes /ncurre% K)335. K'.3$L K$-333$(
!t6er /ncome
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
39
/nterest /ncome K- K- K-
!t6er /ncome Account 9ame K- K- K-
Total !t6er /ncome K- K- K-
!t6er Expense
Account 9ame K- K- K-
!t6er Expense Account
9ame
K- K- K-
Total !t6er Expense K- K- K-
9et !t6er /ncome K- K- K-
9et Pro>t K(-L3(L$ K(5(35-- K3-33$-
9et Pro>tBSales )43-P )4'LP $-433P
Pro0ected Cas' F&ow
T6e follo5ing table s6o5s cas6 Oo5 for t6e t6ree years3 an% t6e c6art illustrates mont6ly
cas6 Oo5 in t6e >rst year4 Mont6ly cas6 Oo5 proAections are inclu%e% in t6e appen%ix4
H9e5 1rap6I
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
40
Pro Forma Cas' F&ow
8ear $ 8ear ( 8ear 3
Cas6 +eceive%
Cas6 from !perations
Cas6 Sales K(3(()35( K(355'35'. K(3)33$3L
Subtotal Cas6 from !perations K(3(()35( K(355'35'. K(3)33$3L
A%%itional Cas6 +eceive%
9on !perating H!t6erI /ncome K- K- K-
Sales Tax3 UAT3 =STB1ST +eceive% K- K- K-
9e5 Current Eorro5ing K- K- K-
9e5 !t6er &iabilities Hinterest7freeI K- K- K-
9e5 &ong7term &iabilities K- K- K-
Sales of !t6er Current Assets K- K- K-
Sales of &ong7term Assets K- K- K-
9e5 /nvestment +eceive% K- K- K-
Subtotal Cas6 +eceive% K(3(()35( K(355'35'. K(3)33$3L
Expen%itures 8ear $ 8ear ( 8ear 3
Expen%itures from !perations
Cas6 Spen%ing K)33L5L K$-(3--- K$$-35--
Eill Payments K$3'(3-). K(3.5L3-5- K(3553$L'
Subtotal Spent on !perations K$3)$)3'5$ K(355)3-5- K(33L'
A%%itional Cas6 Spent
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
41
9on !perating H!t6erI Expense K- K- K-
Sales Tax3 UAT3 =STB1ST Pai% !ut K- K- K-
Principal +epayment of Current Eorro5ing K(.3--- K(.3--- K(.3---
!t6er &iabilities Principal +epayment K- K- K-
&ong7term &iabilities Principal +epayment K- K- K-
Purc6ase !t6er Current Assets K- K- K-
Purc6ase &ong7term Assets K- K- K-
Divi%en%s K- K- K-
Subtotal Cas6 Spent K$3).33'5$ K(35'33-5- K(3)-3L'
9et Cas6 *lo5 K('53'-$ HK(.3.I K(.53.5)
Cas6 Ealance K()53-$ K(L$3$3. K5$35).
Pro0ected Ba&ance S'eet
T6e proAecte% balance s6eet is s6o5n in t6e follo5ing table3 5it6 mont6ly proAections in
t6e appen%ix4
Pro Forma Ba&ance S'eet
8ear $ 8ear ( 8ear 3
Assets
Current Assets
Cas6 K()53-$ K(L$3$3. K5$35).
/nventory K35'3$)' K.$-3)() K.L$3.3'
!t6er Current Assets K$'3L5- K$'3L5- K$'3L5-
Total Current Assets KL(35.) KL--3'$3 K$3--3L'(
&ong7term Assets
&ong7term Assets K- K- K-
Accumulate% Depreciation K- K- K-
Total &ong7term Assets K- K- K-
Total Assets KL(35.) KL--3'$3 K$3--3L'(
&iabilities an% Capital 8ear $ 8ear ( 8ear 3
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
42
Current &iabilities
Accounts Payable K3'53L(' K$'53.)( K($(33--
Current Eorro5ing KL$3--- K.L3--- K(33---
!t6er Current &iabilities K- K- K-
Subtotal Current &iabilities K.53L(' K(3(3.)( K(3533--
&ong7term &iabilities K- K- K-
Total &iabilities K.53L(' K(3(3.)( K(3533--
Pai%7in Capital K(53--- K(53--- K(53---
+etaine% Earnings HK$3.5-I K$)-3'($ K..333($
Earnings K(-L3(L$ K(5(35-- K3-33$-
Total Capital K($53'($ K.'33($ KLL$3.'(
Total &iabilities an% Capital KL(35.) KL--3'$3 K$3--3L'(
9et ?ort6 K($53'($ K.'33($ KLL$3.'(
B-siness !atios
T6e table s6o5s proAecte% business ratios4
!atio Ana&$sis
8ear $ 8ear ( 8ear 3
/n%ustry
Pro>le
Sales 1ro5t6 -4--P $.4L5P $.4LP -4--P
Percent of Total Assets
/nventory 534(P 5'4.P .4'3P -4--P
!t6er Current Assets (4L)P (4'P $4'P $--4--P
Total Current Assets $--4--P $--4--P $--4--P $--4--P
&ong7term Assets -4--P -4--P -4--P -4--P
Total Assets $--4--P $--4--P $--4--P $--4--P
Current &iabilities L4)$P 334$LP (343LP -4--P
&ong7term &iabilities -4--P -4--P -4--P -4--P
Total &iabilities L4)$P 334$LP (343LP -4--P
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
43
9et ?ort6 3(4-)P 4'3P L43P $--4--P
Percent of Sales
Sales $--4--P $--4--P $--4--P $--4--P
1ross Margin ($43$P ($433P ($435P -4--P
Selling3 1eneral # A%ministrative
Expenses
'4$P '4$LP L45$P -4--P
A%vertising Expenses -4--P -4--P -4--P -4--P
Pro>t Eefore /nterest an% Taxes $(4L-P $343.P $34).P -4--P
Main +atios
Current $4.L 34-$ .4(' -4--
<uick -4) $4(5 (4(' -4--
Total Debt to Total Assets L4)$P 334$LP (343LP -4--P
Pre7tax +eturn on 9et ?ort6 $('4$LP L$4')P 5(4)P -4--P
Pre7tax +eturn on Assets .$4$3P .'4-.P .-43LP -4--P
A%%itional +atios 8ear $ 8ear ( 8ear 3
9et Pro>t Margin )43-P )4'LP $-433P n4a
+eturn on E,uity )4-.P 534)(P 3)43-P n4a
Activity +atios
/nventory Turnover $-4)$ 54(3 54(3 n4a
Accounts Payable Turnover 54L3 $(4$L $(4$L n4a
Payment Days (L . (' n4a
Total Asset Turnover 343( 345 (4)( n4a
Debt +atios
Debt to 9et ?ort6 (4$( -45- -43- n4a
Current &iab4 to &iab4 $4-- $4-- $4-- n4a
&i,ui%ity +atios
9et ?orking Capital K($53'($ K.'33($ KLL$3.'( n4a
/nterest Coverage .34$L L(433 $.4$L n4a
A%%itional +atios
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
44
Assets to Sales -43- -4(L -43. n4a
Current DebtBTotal Assets 'P 33P (3P n4a
Aci% Test -4) $4(5 (4(' n4a
SalesB9et ?ort6 $-433 54. 34'$ n4a
Divi%en% Payout -4-- -4-- -4-- n4a
Part $$0 Appen%ix
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
45
Sales *orecast
Mont6
$
Mont6
(
Mont6
3
Mont6
.
Mont6
5
Mont6

Mont6
L
Mont6
'
Mont6
)
Mont6
$-
Mont6
$$
Mont6
$(
Sales
Espresso
Syrups
-P
K$.33(
(
K$3.L
-
K$'3)
.$
K($3L
'(
K(53-.
)
K('3'-
L
K333$(
'
K3'3-)
L
K.33'$
$
K5-33'
3
K5L3).
-
K33
(
C6ocolate #
Caramel
Sauces
-P
K$-3.
5
K$(3-3
.
K$33'
3)
K$53)
$5
K$'33-
3
K($3-.
'
K($3-.
'
K(.3(-
5
K(L3'3

K3(3-$
$
K33'$
3
K.(333
5
Specialty
Eeverage
Mixes
-PK'3(K333
K33L5
)
K.3--

K.3(.( K.3L3( KL3''L

K$-3.)
'
K($3$
L
K3-33.
L
K3.3')
)
K.-3$3
.
Energy Drinks -PK$353-K$3L-
K(3-(
3
K(33(
L
K(3L K33-LL K3353) K.3-L- K.3'- K533'( K3$)- KL3$$'
Concentrate%
Milk
-PK$353-K(3)(.
K335(
-
K.3(.
5
K53$(' K33- KL3)$. K)3''(
K$(33L
)
K$5355

K$)3-
.
K(.3LL
.
Paper Supplies -P
K5$3.-
-
K.L3.$
.
K.33$
$.
K.53'
.)
K5$33L
'
K5'3-L
5
K'35-

K'53L

K$(33L
LL
K$LL3'
$5
K(-(3$
(-
K(3-3-
L$
Marketing -PKL-- K'-5 K)$-
K$3-$
5
K$3$55 K$3()5 K$3.L- K$3'- K$3')- K(3$L- K(3.5- K(3L5
Total Sales
K''35L
3
K'L3LL
-
K'3$
-
K)53$
3)
K$-L3)
3$
K$(333
).
K$.33.
)(
K$L.3$
)'
K(3535
.-
K3$33
.
K3-3-
$
K.$33'
()
Direct Cost of
Sales
Mont6
$
Mont6
(
Mont6
3
Mont6
.
Mont6
5
Mont6

Mont6
L
Mont6
'
Mont6
)
Mont6
$-
Mont6
$$
Mont6
$(
Espresso
Syrups
K$$3)-
'
K$33)
.
K$53L
.'
K$'3$
$-
K(-3'(
L
K(33)5
$
K(L35.
.
K3$3L
5
K33.(

K.$3')
-
K.'3$L
.
K553.-
-
C6ocolate #
Caramel
Sauces
K'3..$K)3L-L
K$$3$
3
K$(3'
3L
K$.3L
3
K$3)L
L
K$)35(
.
K((3.5
3
K(53'(
$
K()3)
.
K3.3$.
'
K3)3(L
-
Specialty
Eeverage
Mixes
K3.)K.3'
K(3)'
$
K33$)
(
K33.-$ K33'-( K3$' K'3$.5
K$3-3
5
K((3'5
(
K(3('
-
K3-3((
(
Energy Drinks K$3(-K$3..)
K$3

K$3)$

K(3(-. K(353. K(3)$. K3335( K33'5. K.3.33 K53-)L K53'(

Concentrate%
Milk
K$33-'K(35-)
K33-(
(
K33.

K.3.-5 K53.5 K3'-. K'3.))

K$-35
$
K$333'
)
K$3''
-
K($333
)
Paper Supplies
K3'355
-
K3535
-
K3(33
35
K3.33
'L
K3'353
.
K.3355

K5$33L
)
K.33(
5
K)(3'3
3
K$3333
$
K$5$35
)-
K$L(35
5.
Marketing K(5- K('' K3(5 K33 K.$3 K.3 K5(5 K-- KL5 KLL5 K'L5 K)''
Subtotal Direct
Cost of Sales
K'3($
3
K'3-L
3
KL3(
.-
KL.3.
5$
K'.35.

K)3L.
)
K$$.3'
5'
K$3)3-
.)
K$'3(
)L
K(.33
)5
K('33-
.5
K3(53
35
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
46
Personnel Plan
Mont
6 $
Mont
6 (
Mont
6 3
Mont
6 .
Mont
6 5
Mont
6
Mont
6 L
Mont
6 '
Mont
6 )
Mont
6 $-
Mont
6 $$
Mont6
$(
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
47
:ennifer Smit6 -P
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
K(35-
-
SalesBDelivery
HSalaryI
-P
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
SalesBDelivery
HCommissionI
-P K$L- K$)( K($ K(.- K(' K3-- K33 K3L) K.() K.)3 K55 K.)
DeliveryB?are6ou
se Personnel
-P
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
K$3L-
-
A%ministration -P
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
K$35
-
Total People . . . . . . . . . . . .
Total Payroll
KL33
-
KL35
(
KL3L

KL3L-
-
KL3L(
'
KL3L
-
KL3L)

KL3'3
)
KL3''
)
KL3)5
3
K'3-(
5
K'3$-
)
1eneral Assumptions
Mont6
$
Mont6
(
Mont6
3
Mont6
.
Mont6
5
Mont6

Mont6
L
Mont6
'
Mont6
)
Mont6
$-
Mont6
$$
Mont6
$(
Plan
Mont6
$ ( 3 . 5 L ' ) $- $$ $(
Curren
t
/ntere
st
+ate
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--P
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
48
&ong7
term
/ntere
st
+ate
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--
P
'4--P
Tax
+ate
3-4--
P
(54--
P
(54--
P
(54--
P
(54--
P
(54--
P
(54--
P
(54--
P
(54--
P
(54--
P
(54--
P
(54--
P
!t6er - - - - - - - - - - - -
Pro *orma Pro>t an% &oss
Mont6
$
Mont6
(
Mont6
3
Mont6

.
Mont6
5
Mont6

Mont6
L
Mont6
'
Mont6
)
Mont6
$-
Mont6
$$
Mont6
$(
Sales
K''35L
3
K'L3LL
-
K'3$-

K)53$3
)
K$-L3)3
$
K$(333)
.
K$.33.)
(
K$L.3$)
'
K(3535.
-
K3$33
.
K3-3-$

K.$33'(
)
Direct Cost
of Sales
K'3($
3
K'3-L
3
KL3(.
-
KL.3.5
$
K'.35.K)3L.)
K$$.3'5
'
K$3)3-.
)
K$'3()
L
K(.33)
5
K('33-.
5
K3(533
5
=i%%en +o5 K- K- K- K- K- K- K- K- K- K- K- K-
Total Cost of
Sales
K'3($
3
K'3-L
3
KL3(.
-
KL.3.5
$
K'.35.K)3L.)
K$$.3'5
'
K$3)3-.
)
K$'3()
L
K(.33)
5
K('33-.
5
K3(533
5
1ross
Margin
K(-33
-
K$)3)
L
K$'3'

K(-3'
'
K(333'5K(3.5K('33.K353$.)K.)3(.3KL3()KL3)L$K''3$).
1ross
Margin P
((4))
P
((4..
P
($4)$
P
($4L.
P
($4LP ($45)P $)4)P (-4$'P (-4)$P ($4.5P ($43'P ($43$P
Expenses
Payroll KL33-KL35(KL3LKL3L--KL3L(' KL3L- KL3L) KL3'3) KL3'') KL3)53 K'3-(5 K'3$-)
!t6er K- K- K- K- K- K- K- K- K- K- K- K-
Depreciation K- K- K- K- K- K- K- K- K- K- K- K-
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
49
+ent K(3L5'K(3L5'K(3L5'K(3L5'K(3L5' K(3L5' K(3L5' K(3L5' K(3L5' K(3L5' K(3L5' K(3L5'
Dtilities an%
P6one
K-- K-- K-- K-- K-- K-- K-- K-- K-- K-- K-- K--
/nsurance K5-- K5-- K5-- K5-- K5-- K5-- K5-- K5-- K5-- K5-- K5-- K5--
Payroll
Eur%en
$5
P
K$3$.5K$3$.'K$3$5$K$3$55K$3$5) K$3$. K$3$) K$3$L K$3$'3 K$3$)3 K$3(-. K$3($
&ease%
E,uipment
HDelivery
Ue6iclesI
K$3---K$3---K$3---K$3---K$3--- K$3--- K$3--- K$3--- K$3--- K$3--- K$3--- K$3---
&ease%
E,uipment
H?are6ouseI
K(5- K(5- K(5- K(5- K(5- K(5- K(5- K(5- K(5- K(5- K(5- K(5-
&ease%
E,uipment
H!t6erI
K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(--
*uel
H%eliveryI
K$3---K$3---K$3---K$3---K$3--- K$3--- K$3--- K$3--- K$3--- K$3--- K$3--- K$3---
A%vertising B
Promotion
K3-- K3-- K3-- K3-- K3-- K3-- K3-- K3-- K3-- K3-- K3-- K3--
Professional
Services
$5
P
K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(--
Miscellaneo
us HoJce
supplies3
etcI
K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(-- K(--
Total
!perating
Expenses
K$53L'
3
K$53'-
'
K$53'3
5
K$53'
3
K$53')5K$53)3(K$53)L3K$3-(3K$3-'-K$3$5.K$3(3LK$3333
Pro>t Eefore
/nterest an%
Taxes
K.35L'K33'')K33-3-K.3'(5KL3.)- K$-3L$3K$(3$K$)3$(K333$3K5$3$$K-3L35KL$3'$
EE/TDA K.35L'K33'')K33-3-K.3'(5KL3.)- K$-3L$3K$(3$K$)3$(K333$3K5$3$$K-3L35KL$3'$
/nterest
Expense
K(- K-L K5)3 K5'- K5L K553 K5.- K5(L K5$3 K5-- K.'L K.L3
Taxes
/ncurre%
K$3$'LK'($ K-) K$3-$K$3L3$ K(35.- K33-3- K.35- K'3$( K$(35.K$53-(K$L3'.L
!t6er
/ncome
/nterest
/ncome
K- K- K- K- K- K- K- K- K- K- K- K-
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
50
!t6er
/ncome
Account
9ame
K- K- K- K- K- K- K- K- K- K- K- K-
Total !t6er
/ncome
K- K- K- K- K- K- K- K- K- K- K- K-
!t6er
Expense
Account
9ame
K- K- K- K- K- K- K- K- K- K- K- K-
!t6er
Expense
Account
9ame
K- K- K- K- K- K- K- K- K- K- K- K-
Total !t6er
Expense
K- K- K- K- K- K- K- K- K- K- K- K-
9et !t6er
/ncome
K- K- K- K- K- K- K- K- K- K- K- K-
9et Pro>t K(3LL-K(3.(K$3'('K33$'.K53$)( KL3(- K)3-)- K$33)5-K(.3.'LK3L3)(K.53$'K5335.$
9et
Pro>tBSales
34$3P (4'-P (4$(P 3435P .4'$P 4$'P 43.P '4-$P $-4.-P $(4$-P $(455P $(4).P
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
Pro Forma Cas' F&ow
Mont6
$
Mont6
(
Mont6
3
Mont6
.
Mont6
5
Mont6

Mont6
L
Mont6
'
Mont6
)
Mont6
$-
Mont6
$$
Mont6
$(
Cas6
+eceive%
Cas6 from
!perations
Cas6 Sales
K''35
L3
K'L3L
L-
K'3$-

K)53$
3)
K$-L3)
3$
K$(333
).
K$.33.
)(
K$L.3$
)'
K(3535
.-
K3$33
.
K3-3-
$
K.$33'
()
Subtotal
Cas6 from
!perations
K''35
L3
K'L3L
L-
K'3$-

K)53$
3)
K$-L3)
3$
K$(333
).
K$.33.
)(
K$L.3$
)'
K(3535
.-
K3$33
.
K3-3-
$
K.$33'
()
A%%itional
Cas6
+eceive%
9on
!perating
H!t6erI
/ncome
K- K- K- K- K- K- K- K- K- K- K- K-
Sales Tax3
UAT3
=STB1ST
+eceive%
-4--
P
K- K- K- K- K- K- K- K- K- K- K- K-
9e5
Current
Eorro5ing
K- K- K- K- K- K- K- K- K- K- K- K-
9e5 !t6er
&iabilities
Hinterest7
freeI
K- K- K- K- K- K- K- K- K- K- K- K-
9e5 &ong7
term
&iabilities
K- K- K- K- K- K- K- K- K- K- K- K-
Sales of
!t6er
Current
Assets
K- K- K- K- K- K- K- K- K- K- K- K-
Sales of
&ong7term
Assets
K- K- K- K- K- K- K- K- K- K- K- K-
9e5
/nvestmen
t +eceive%
K- K- K- K- K- K- K- K- K- K- K- K-
Subtotal
Cas6
+eceive%
K''35
L3
K'L3L
L-
K'3$-

K)53$
3)
K$-L3)
3$
K$(333
).
K$.33.
)(
K$L.3$
)'
K(3535
.-
K3$33
.
K3-3-
$
K.$33'
()
Expen%itur
es
Mont6
$
Mont6
(
Mont6
3
Mont6
.
Mont6
5
Mont6

Mont6
L
Mont6
'
Mont6
)
Mont6
$-
Mont6
$$
Mont6
$(
Expen%itur
es from
!perations
Cas6
Spen%ing
KL33
-
KL35
(
KL3L
KL3L-
-
KL3L(' KL3L- KL3L) KL3'3) KL3'') KL3)53 K'3-(5 K'3$-)
Eill
Payments
K(3-
L
KL'3$
'.
KLL3..
(
KL3(
3
K)(35
$
K$-3
(
K$((3(
L.
K$.L3
-'
K$'$35
5
K(5L3L
-
K33.3(
))
K3.'3'
5-
Subtotal
Spent on
!perations
K$-3(
3L
K'53'
3
K'53$$
'
K'33)
3
K$--33
L)
K$$.33
'
K$3-3-
L-
K$553.
.L
K$')3.
.5
K(53L
$3
K3.(33
(.
K353)
5)
A%%itional
Cas6
Spent
51
Pro *orma Ealance S6eet
Mont6
$
Mont6
(
Mont6
3
Mont6
.
Mont6
5
Mont6

Mont6
L
Mont6
'
Mont6
)
Mont6
$-
Mont6
$$
Mont6
$(
Assets
Starting
Ealance
s
Current
Assets
Cas6 K)3'--
K'3$3

K'3-L
$
K'53-5
)
K).3(
(
K))3'$
3
K$-3'
($
K$$'3(
.3
K$3.3)
).
K$L)3-
')
K((53-
3)
K(.-3L
3$
K()53
-$
/nventory
KL53--
-
KL53-3
.
KL.3''
-
KL33)
.
K'$3')

K)33--
$
K$-3.
(.
K$(33
..
K$5(3)
5.
K(-.3)
(
K(L$3-
3.
K3$$33
.)
K35'3$
)'
!t6er
Current
Assets
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
K$'3L5
-
Total
Current
Assets
K$-335
5-
K$L)3)
(-
K$L)3L
-$
K$LL3L
L3
K$).3)
-'
K($$35
.
K(3$3)
)5
K(333
3L
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.)
&ong7term
Assets
&ong7term
Assets
K- K- K- K- K- K- K- K- K- K- K- K- K-
Accumulat
e%
Depreciati
on
K- K- K- K- K- K- K- K- K- K- K- K- K-
Total &ong7
term
Assets
K- K- K- K- K- K- K- K- K- K- K- K- K-
Total
Assets
K$-335
5-
K$L)3)
(-
K$L)3L
-$
K$LL3L
L3
K$).3)
-'
K($$35
.
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K(333
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K.-(3L
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KL(35
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&iabilities
an%
Capital
Mont6
$
Mont6
(
Mont6
3
Mont6
.
Mont6
5
Mont6

Mont6
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Current
&iabilities
Accounts
Payable
K-
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KL33$
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)-
K$.$3
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K3'53L
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Current
Eorro5ing
K)53--
-
K)33--
-
K)$3--
-
K')3--
-
K'L3--
-
K'53--
-
K'33--
-
K'$3--
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KL)3--
-
KLL3--
-
KL53--
-
KL33--
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!t6er
Current
&iabilities
K- K- K- K- K- K- K- K- K- K- K- K- K-
Subtotal
Current
&iabilities
K)53--
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K$53)
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K$(3$
3
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K$'L35
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&ong7term
&iabilities
K- K- K- K- K- K- K- K- K- K- K- K- K-
Total
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K)53--
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K$53)
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K$(3$
3
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K$'L35
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K(5(3-
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K.53L
('
CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
52
Pai%7in
Capital
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
K(53--
-
+etaine%
Earnings
HK$3.5
-I
HK$3.5
-I
HK$3.5
-I
HK$3.5
-I
HK$3.5
-I
HK$3.5
-I
HK$3.5
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HK$3.5
-I
HK$3.5
-I
HK$3.5
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HK$3.5
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HK$3.5
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HK$3.5
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Earnings K- K(3LL- K53(3( KL3--
K$-3(.
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K$53.3

K(33-5

K3(3$.

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KL-35'
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K'355-
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Total
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an%
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K$-335
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CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.
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CONFIDENTIAL DOCUENT, P!OPE!T" OF GI!AFFE COFFEE AND TEA T!ADE!S, LLC.