Every woman wants to look

pretty all the time.

Pregnancy is a very beautiful
event that occurs in the life of
a woman.
We with GORGEOUS MUM
want to embellish every moment
of the joy period.
We provides fashionable,
stylish, and attractive wear for
expecting mothers keeping in
mind the physical comfort.

The collection also includes:

everyday use supporters

maternity lingerie

Accessories
not only maternity wear but
also infant wear and merchandise,
gift sets and gift shopping cards
It caters to the upper middle
class and high class
Gorgeous Mums goal is to help
pregnant women feel sexy again.

We exist to embellish the attire

and the entire experience of a
mother-to-be

Fancy apparel and

accessories for pregnant
women

Comfortable and in vogue

patterns and designs

Everyday use supporters

and comfort wear

Gift sets and gift shopping

cards

Upper middle class

and high class

Infant wear and

accessories

Variety in Party
wear and office
wear

An ignored segment

High demand segment

No real competition

Can get 1st movers advantage

The segment cant die or get

outdated

To target an almost untapped

segment in maternity wear

Need component combined with

desire component

 Absence of fashionable
or attractive wear for
expecting mothers

Limited variety and size

options for maternity wear
No specialised corporate
wear for Indian woman
body type during pregnancy

 No specialised party wear

for Indian woman body type
during pregnancy
Limited penetration of
available options
Infants wear and
accessories teamed in a
theme With maternity
clothes for gift choices

1 studio for designing

,sampling and administrative
purpose.

With basic warehousing

facility

Designers freshers from

some ace designing college like
NIFT

We plan to sell by the

tupperware and amway model

sell in multibrand stores

Have women agents collect

pregnant woman and create a
pregnancy club.

Give them samples and

catalogues

Host direct selling parties

Have promotional events in

malls

Have our van delivery

fortnightly

Pamphlets in leading
maternity care centres
Prenatal and natal exercise
classes
Social networking sites
Facebook

impression model

click model

Pagalguy

Twitter

Google ads

 Pamphlets in Malls
Direct selling parties
Mall events

Women's wear market Rs

80,000 crore in India

Maternity wear to account

for 3% by 2013 which is more
than 2000 crore

urban India market for baby

and mother care products is
estimated at Rs 2,650
crore.(The HinduBusinessline )

Market for kids' apparel estimated to reach Rs.

45000 crore by 2013 growing at the rate of 12%
per annum

Estimated market size for infant toys:Rs1200 cr

- 1500 cr (retail.franchiseindia.com)

Indian footwear market to grow at a CAGR of

20%, 2008-2011

Also,

The design and sampling

studio will be located in
Okhla Industrial area
The area required for the
designing and sampling studio
is 1600 sq ft
The per sq ft rate in Okhla
Industrial area is between
Rs 35 Rs 45
Okhla, as it is closer to the
manufacturing units which
will be located in Faridabad
and Okhla

It will have an additional

section for basic
warehousing of 400 sq ft
for

Material

Ready samples

Gift sets

Foot wear

Registration of the Company with

the Registrar of Companies
Sign Memorandum of Association
Fees Rs 30,000.
It takes 30-75 days

No

special retail license needed for

sale of readymade clothing and gift
packs through multibrand stores

Membership

with Indian direct

selling association (IDSA)

Income tax Application for PAN

and TIN
Number which costs Rs 5,000.
Can be applied online.

Loan license manufacturing

No license needed for job and
work basis.

No direct excise duty as we are

outsourcing. But the manufacture
will charge it from us. The excise
duty is 10.30 % for 2010-2011

Generator 45 KVA No license

Computers :10-11
2 for the designers
1 for accountant
1 for merchandiser
4 for managers
2 for marketing
assistants

Carrier Vans

Office Furniture and

design boards

 Printer : 1 -for high

precision coloured
printing

Printer/scanner/copier :
1

Sewing machines : 4
(different specifications
for samples)

Steam irons: 2

Sample mannequins for

different stages (3) and
different (3) body types
(Chinese ): 9

Software : tally,
designing

Air conditioners: 2
Refrigerator (185 L) :1
Basic Kitchen appliances
Lighting

Director/general
manager
(1 of us)

Marketing
manager ( 1 of
us )

Packaging ( 1
of us )

Merchandiser
(1)

Field
purchaser(1)

Field
marketing
assistants(3)

Peon(1)

Production/
distribution
supervisor

Accountant

 Unique offering for the gap in

the market
More independent women ,high
disposable income,emphasis on
appearances
More working women
Liberalisation & change in the
outlook of the society towards
pregnancy
19% of births all over the world
happen in India
Direct selling and multibrand
store selling model

Direct selling helps increase margins and

reduce the need of real estate expenditure
Multibrand model helps easy visibility and
low sunk cost and exit cost
Intensive and focussed marketing
Target advertising
Quick, efficient & deep distribution system
Brand recognition and association with

High quality

In vogue offerings with high

comfort

maternity inner wear ,shoes, infant

wear

Theme gifts

No stores or boutiques: real

estate

Outsourcing stitching:
manufacturing unit and machines

Low fixed cost

Using multibrand stores brand

equity to push our product and
get visibility

Direct selling model: decreased

intermediary cost

Facebook for advertising:

* custom expenditure
* focussed advertising
* data base formation

One Time Start Up Expense

Rate

Number

Annum

Government Liscences
Company registration

30,000

PAN &TIN NO.

5,000

Soft board fixtures walls

200

Warehouse fiixtures
Electric sewing machine fixtures

Total

1,000
6,000

300

600

42,600

capital requirement

cost of fixed assets

total expenses till revenue starts
sunk cost

13,07,700
3,90,000
42,600

fixed costs for 2 years

1,28,22,401

variable costs for 2 years

1,63,29,600
3,08,92,301

1,54,46,151

depreciation
RATE

PRICE

no. total

Fixed assets

y1

Y2

Y3

Y4

Y5

Y6

furniture

0.90
0.10

14000

11

154000

138600
15400

124740
13860

112266
12474

101039
11227

90935
10104

81842WDV
9094DEP

sewing machines

0.60
0.40

12000

24000

14400
9600

8640
5760

5184
3456

3110
2074

1866
1244

1120WDV
746DEP

design boards

0.90
0.10

300

1200

1080
120

972
108

875
97

787
87

709
79

638WDV
71DEP

maniquins

0.80
0.20

3000

27000

21600
5400

17280
4320

13824
3456

11059
2765

8847
2212

7078WDV
1769DEP

printer

0.80
0.20

10000

10000

8000
2000

6400
1600

5120
1280

4096
1024

3277
819

2621WDV
655DEP

0.80
0.20

14500

14500

11600
2900

9280
2320

7424
1856

5939
1485

4751
1188

3801WDV
950DEP

0.80
0.20

500000

500000

400000
100000

320000
80000

256000
64000

204800
51200

163840
40960

131072WDV
32768DEP

computers

0.40
0.60

30000

11

330000

132000
198000

79200
79200

47520
47520

28512
28512

17107
17107

10264WDV
10264DEP

steam iron

0.90
0.10

2000

2000

1800
200

1620
180

1458
162

1312
146

1181
131

1063WDV
118DEP

tally software

0.50
0.50

100000

100000

50000
50000

25000
25000

12500
12500

6250
6250

3125
3125

1563WDV
1563DEP

air conditioners

0.80
0.20

24000

120000

96000
24000

76800
19200

61440
15360

49152
12288

39322
9830

31457WDV
7864DEP

refrigerator

0.80
0.20

10000

10000

8000
2000

6400
1600

5120
1280

4096
1024

3277
819

2621WDV
655DEP

kitchen appliances

0.90
0.10

15000

15000

13500
1500

12150
1350

10935
1215

9842
1094

8857
984

1307700

411120

234498

164656

119175

88603

7972WDV
886DEP
TOTAL
67404DEP

896580

688482

539666

429995

347095

3 in
1(printer,scanner,photoco
pier)
generator and sound
proofing

total depreciation
VALUE OF FIXED ASSETS

283112

salaries

salary per month

no. employed total salary

Y1

director salary

50000

50000

12

Designers

28000

56000

672000

Merchandiser

18000

18000

216000

hr manager

22000

22000

264000

tailor

8000

16000

192000

finishing boy

2000

2000

24000

stock management assistant

14000

14000

168000

marketing manager

25000

25000

300000

field marketing assistants

15000

30000

360000

accountant

20000

20000

240000

field purchaser

13000

13000

156000

production /distribution
supervisor

18000

18000

216000

security guard

10000

10000

120000

peon

4000

4000

48000

total salary for a quarter

3026000

Y2

Y3

Y4

Y5

Y6

3419380

3863899

4366206

4933813

5575209

1.130
10%INFLATION
20% INCREASE IN WORK FORCE

P&L

Account

Y1

Y2

Y3

Y4

Y5

Y6

No of units apparel

6,000

12,000

15,960

21,227

28,232

37,548

No of units gift packs/infant

wear/theme gifts

600

1,200

1,500

1,875

2,344

2,930

Avg selling price per unit of apparel

1,500

1,950

2,535

3,296

4,284

5,569

1.30

Avg selling price per unit of gift packs 700

Total revenue(sales)
94,20,000
cost of goods sold
avg cost apparel per unit
800

910
2,44,92,000

1,183
4,22,33,100

1,538
7,28,36,482

1,999
12,56,34,387

2,599
21,67,34,533

1.30

896

1,004

1,124

1,259

1,410

1.12

avg cost gift pack per unit

cost of apparel
cost of gift packs etc
Total COGS
Gross profit
Fixed costs
office rent
salaries
electricity
carry vans
telephone bills
advertising cost
pamphlets
marketing costs

448
1,07,52,000
5,37,600
1,12,89,600
1,32,02,400

502
1,60,16,179
7,52,640
1,67,68,819
2,54,64,281

562
2,38,57,701
10,53,696
2,49,11,397
4,79,25,085

629
3,55,38,431
14,75,174
3,70,13,605
8,86,20,782

705
5,29,38,046
20,65,244
5,50,03,291
16,17,31,242

13,12,926
43,66,206
3,28,231
32,823
2,63,640

14,57,348
49,33,813
3,64,337
36,434
3,42,732

400
48,00,000
2,40,000
50,40,000
43,80,000
9,60,000
30,26,000
2,40,000
24,000
1,20,000

10,65,600
34,19,380
2,66,400
26,640
1,56,000
2,00,750
1,20,000
5,40,000

11,82,816
38,63,899
2,95,704
29,570
2,02,800
2,22,833
1,33,200
5,99,400

4,84,160
13,320
2,34,498
66,84,371

5,47,101
14,785
1,64,656
75,46,871

cost to employee benefit schemes

stationary costs
Depreciation
total fixed expenses

12,000
4,11,120
61,38,030

EBIT

-17,58,030

65,18,029

interest(10% per quarter)

PBT
Tax @30%
PAT

15,44,615
-33,02,645

15,44,615
49,73,414
14,92,024
34,81,390

-33,02,645

2,47,344
1,47,852
7,79,220

2,74,552
1,64,116
10,12,986

6,18,224

6,98,593

16,17,656
1.11
55,75,209
4,04,414
40,441
4,45,552
1.30
3,04,753
3,38,275
1,82,168
2,02,207
13,16,882
17,11,946
7,89,410
8,92,033
32,483
67,404
1,13,27,621

19,221
1,19,175
85,92,469

24,987
88,603
98,41,466

1,79,17,410

3,93,32,617

7,87,79,315

15,04,03,621

15,44,615
1,63,72,795
49,11,838
1,14,60,956

15,44,615
3,77,88,002
1,13,36,400
2,64,51,601

15,44,615
7,72,34,700
2,31,70,410
5,40,64,290

15,44,615
14,88,59,006
4,46,57,702
10,42,01,304

0.10
0.30

550.00
10.00

0.16

365
12,000

BALANCE SHEET

PARTICULARS

Y1

ASSETS

FIXED ASSETS (adjusting for depreciation)

written off preliminary expenses
total fixed asset

8,96,580
4,32,600
13,29,180

CURRENT ASSETS
Cash at bank
TOTAL ASSET

2,62,60,476
2,75,89,656

LIABILITIES
capital equity
+/- loss and gains
total equity
bank loan
TOTAL

1,54,46,151
-33,02,645
1,21,43,506
1,54,46,151
2,75,89,656

Cash Flow Statement

PARTICULARS

Y1

Y2

Operating Activities
Net Income
add: Depreciation
less prelimenary expenses
Cash Flow From Operating Activities

-33,02,645
4,11,120
-4,32,600
-33,24,125

Investing Activities
purchase of Fixed assets
furniture
sewing machines
design boards
maniquins
printer
3 in 1(printer,scanner,photocopier)
generator and sound proofing
computers
steam iron
tally software
air conditioners
refrigerator
kitchen appliances
total cash flow from investing activities

-1,54,000
-24,000
-1,200
-27,000
-10,000
-14,500
-5,00,000
-3,30,000
-2,000
-1,00,000
-1,20,000
-10,000
-15,000
-13,07,700

Financing Activities
Capital brought in by partners
Cash Flow From Financing Activities
total
Net Cash Flow
Oening cash balance
Closing cash balance

1,54,46,151
1,54,46,151
3,08,92,301
2,62,60,476
0
2,62,60,476

Y3

Y4

Y5

Y6

34,81,390
2,34,498

1,14,60,956
1,64,656

2,64,51,601
1,19,175

5,40,64,290
88,603

10,42,01,304
67,404

37,15,888

1,16,25,612

2,65,70,776

5,41,52,893

10,42,68,708

37,15,888
2,62,60,476
2,99,76,364

1,16,25,612
2,99,76,364
4,16,01,976

2,65,70,776
4,16,01,976
6,81,72,752

5,41,52,893
6,81,72,752
12,23,25,645

10,42,68,708
12,23,25,645
22,65,94,353

breakeven analysis
no of total units
total selling price

6600
9420000

avg selling price

1427

avg variable cost

764

contibution margin

664

total fixed cost

breakeven

6138030

9249

so we break even after selling 9249 units i.e. in 2nd yr

0.90

1.10

0.90

1.10

PESSEMISISTIC

Y1

OPTIMISTIC

PESSIMISTIC

Y2

OPTIMISTIC

No of units apparel

5,400

6,000

6,600

10,800

12,000

13,200

No of units gift packs/infant wear/theme gifts

540

600

660

1,080

1,200

1,320

Avg selling price per unit of apparel

1,500

1,500

1,500

1,950

1,950

1,950

Avg selling price per unit of gift packs

700

700

700

910

910

910

Total revenue(sales)

84,78,000

94,20,000

1,03,62,000

2,20,42,800

2,44,92,000

2,69,41,200

cost of goods sold

avg cost apparel per unit

800

896

avg cost gift pack per unit

400

448

cost of apparel

48,00,000

1,07,52,000

cost of gift packs etc

2,40,000

5,37,600

Total COGS

45,36,000

50,40,000

55,44,000

1,01,60,640

1,12,89,600

1,24,18,560

Gross profit

39,42,000

43,80,000

48,18,000

1,18,82,160

1,32,02,400

1,45,22,640

Fixed costs
office rent

9,60,000

10,65,600

salaries

30,26,000

34,19,380

electricity

2,40,000

2,66,400

carry vans

24,000

26,640

telephone bills

1,20,000

1,56,000

advertising cost

2,00,750

2,22,833

pamphlets

1,20,000

1,33,200

marketing costs

5,40,000

5,99,400

cost to employee benefit schemes

4,84,160

5,47,101

stationary costs

12,000

13,320

Depreciation

4,11,120

2,34,498

total fixed expenses

61,38,030

61,38,030

61,38,030

66,84,371

66,84,371

66,84,371

EBIT

21,96,030

-17,58,030

-13,20,030

51,97,789

65,18,029

78,38,269

interest(10% per quarter)

15,44,615

15,44,615

15,44,615

15,44,615

15,44,615

15,44,615

PBT

6,51,415

-33,02,645

-28,64,645

36,53,174

49,73,414

62,93,654

Tax @30%

4,55,990

10,95,952

14,92,024

18,88,096

PAT

1,95,424

25,57,222

34,81,390

44,05,558

-33,02,645

-28,64,645