Chlorophyll restaurant 2

CHLOROPHYLL RESTAURANT BUSINESS PLAN a

Table of Contents
Executive Summary…………..……………………………………….…….. 1
Company Profile……………..……………………………………………… 2
Marketing Plan……………………………………….……………………... 4
Marketing Objectives……………………………………………………. 4
Marketing Mix…………………………………………………………… 4
Target Market Segmentation…………………………………………….. 4
Competitor Analysis……………………………………………………... 5
SWOT Analysis…………………………………………………….. 5
Five Forces Analysis………………………………………………... 6
Marketing Strategy……………………………………………………….. 7
Advertising Method…………………………………………………. 7
Promotional Campaign……………………………………………… 8
E-Commerce……………………………………………………………... 8
Management Plan………….………………………………………………... 10
Organization Chart……………………………………………………….. 10
Management Summary…………………………………………………... 10
Hiring Positions…………………….……………………………….. 11
Three-year Personal plan………………………………………………… 12
Facilities and Utilities……………………………………………………. 13
Value Chain Management………………………………………………... 13
Total Quality Management………………………………………………. 15
Government Regulations………………………………………………… 16
Protection of Intellectual Property Rights……………………………….. 16
Financial Plan………………..………………………………………………. 17
Financial Assumption……………………………………………………. 17
Financial Statements……………………………………………………... 18
Financial Ratios……………………………………………………... 18
Capital Budgeting…………………………………………………… 19
Income Statement…………………………………………………… 20
Balance Sheet……………………………………………………….. 21

CHLOROPHYLL RESTAURANT BUSINESS PLAN b

Statement of Cash Flow…………………………………………….. 22
Financing – Installment Plan…………………………………………….. 22
Conclusion…………………………………………………………………….. 23
Appendix……………………………………………………………………… 24
1. Chlorophyll Drink & Its benefits……………………………………… 25
2. Research on Gay Customers…………………………………………... 27
3. Sample of Chlorophyll Webpage……………………………………… 30
4. Graphical form of Three Financial Ratios…………………………….. 34
References…………………………………………………….………………. c

CHLOROPHYLL RESTAURANT BUSINESS PLAN 1

Executive Summary
“Chlorophyll” restaurant is a new small anchor restaurant. “Chlorophyll” will mainly
emphasize on healthy food, low calories, clean and fresh foods and beverages which are
suitable for everyone especially health conscious consumers including dieting consumers,
elders who pay close attention in their health, and others that would pays close attention to
taking care of themselves. In the menu, all of our healthy choices will show the number of
calories in each dish so that customers would know how many calories they will consume.

Our restaurant will be located in one of the busiest areas in Bangkok which is on Silom
road near the “California Fitness” which is the center of the business area and close to our
target customers. Our restaurant also has a plan to expand more branches in many important
locations in Bangkok such as Siam square and Asoke Road.

Moreover, our restaurant also provides the healthy drinks such as fruit smoothies, herbal
drinks, and many more. We will set up the beverage counter area in the front space of the
restaurant for more convenience of both in-house and take-away customers. In addition, our
restaurant will provide “Kiosk point” available at North Sathorn Road and Silom Road which
will be selling beverages and snacks to the customers.

“Chlorophyll” will hire the Nutritional Expert who has the knowledge to help us
calculate the calories in each dish, to create and balance our menu set in terms of nutritional
value. Also occasionally, will be suggesting and advising our customers about how to plan their
diet or how to stay healthy by eating right.

Our additional highlight is the “Chlorophyll water” which will be served in bottles or
as a refill drink in the restaurant. It will also be sold in our beverage counter and kiosks as
orders from our customers.

We are expecting the restaurant to have a total initial investment of approximately 2.02
million baht with a payback period of approximately 1.5 years. Chlorophyll will generate the
net profit margin of 9.5% on average over the five years time with return on investment of
approximately 52.2% and return on equity of approximately 64% over five years.

Chlorophyll Restaurant is requiring quite a large amount of investment and because we
are in a restaurant business, direct labor is a very important resource that we need in our
operation. Aside from that, there would be raw materials as fresh vegetables, fruits needed.


Company Profile
Our Chlorophyll restaurant is the brand new healthy food restaurant in Thailand. The
restaurant will be established in June 2008 at Soi Convent, Silom Road, Bangkok, near Sala
Deang BTS station. Also the location of the restaurant is in the heart of business center area.
Our highest priority to provide the high quality food and beverage to all customers who
primarily concerned about their health and strongly interested in all kinds of healthy food and
beverages. This restaurant is the first branch of the company which targeted in Bangkok
especially in the metropolitan area. Moreover, the company is planning to expand this healthy
food restaurant business by opening more branches to cover important target area in Thailand
and international country in the future.

The highlight of the restaurant is at the ‘Chlorophyll Drinks” which the customers can
choose whether they want to order by glass or for a refill. Chlorophyll drink is considered good
for your health. It is refreshing, enhance digestion, purifying bloods, etc. (See appendix 1 for
more information)

Vision
• To be the leading restaurant distinguished by the superior healthy food and beverage by
using the best nutrition for everyone.

Mission
• Promising to provide the best healthy food and beverage for every people in the society
along with using the high standard raw material
• In attempt to focus especially on the health concerned group of people.

Goals
• To make our Chlorophyll Restaurant a well-known healthy franchise restaurant within 3
years.

Restaurant Atmosphere
• Overall
Since our Chlorophyll restaurant is providing the healthy food and beverage, our
restaurant will look bright, shine, and clean but has comfortable and warm at the
same time. Moreover, when the customers enter the restaurant, it will make them
feel fresh, lively, and health conscious from the first step that they entering into our
Chlorophyll restaurant.


• Decoration
• Our restaurant will focus on using cool and bright colors which represent peace
and quiet such as different shades of greens, creamy yellows, and white.
• Also adding some colorful pictures that show about the fresh material and the
delicious dishes those we use such as vegetables, and fruits etc.
• Together with some of the flowers which spread out some soft smell and giving
the customer a good eye view in the restaurant.
• Moreover, tables and chairs that we use will looks trendy but comfortable and
convenient for customers so that they will feel relax when they are in
Chlorophyll restaurant.
Open Hours
Chlorophyll restaurant will open on Monday – Saturday
The restaurant will open from 9.00am – 10.00pm
o Chlorophyll restaurant will operates at these hours because the observation
shows that Silom area will be crowded during 9.00am – 10.00pm so we act
according to the observation.
o Also, most of the people in Silom are working people who work all day from
morning through evening Monday – Saturday, most of them will have one day
off on Sunday.
However, our beverage counter will open at 7.00am for the early birds in the area to be
able to get a take-away healthy breakfast.


Marketing Plan
Marketing Objectives
• To operate and manage one branch on Silom Road within 2008.
• To build 2-3 branches in 2010, concentrating in Bangkok area, anywhere near a fitness
center.

Marketing Mix
Product: One concern is the ability to create the foods with as low calories as possible but
still have high nutritional value. We will have healthy drinks such as fruits and yogurt
smoothies. Aside the a la carte, we will offer menu set for customers which the calories are
carefully calculated and well-designed by the nutritionist we hired to design our menu. We
will use only the freshest ingredients and the highest quality products available.
Furthermore, all of our healthy choices will show you the calories in each dish. You will
know how many calories you will be consuming for our foods and beverages.
Price: “Chlorophyll” is offering the medium price products of approximately 70-120 Baht
per dish and 40-60 Baht per drink.
Place: The location is in Soi Convent on Silom Road, near “California Fitness” which will
be near our main target markets with a plus of the convenience in transportation as we are
also near the Sala Deang BTS Station.
Promotion: Each month, there will be special discounts based on occasions in each month.
Moreover, we have a “Rainbow Month” which will be held on September. This event is
provided especially for gays, lesbians, and bisexuals since nowadays, these groups of
people are playing a more important in the society and they are more accepted by the
society as well. We also have a pilot plan to provide a healthy trip for our customers to
upcountry with activities involving how to stay healthy.

Target Market Segmentation
The market can be segmented into major and minor target groups which are;
Major target market:
- Male / Female / Alternatives
- 20 – 45 years old
- Middle to high income
Minor target market:
- Health conscious customers e.g. Fitness customers
- Gay markets (See Appendix 2: Gay Customers)
- Dieting consumers
- Elders who want healthy foods to create longevity in themselves
- Vegetarians


Competition Profile (SWOT Analysis and Fives Force Analysis)
SWOT Analysis
S – Strengths
• New and Creative
“Chlorophyll Restaurant” menus will show the calories of each dish and
beverage. It is the beneficial to the customers and suitable for people who worry
about calorie intake.
• Cleanness
Our Restaurant will offer extremely clean and healthy food and beverages
with finest process and high quality of service.
• Good location
Chlorophyll restaurant will be located in Soi Convent on Silom Road which
is near to our target market.
• Universal
Our products can be suitably served both Thais and foreigners.
• Pure and Natural
Our beverages are composed of 100% pure fruit and vegetable; for example,
the popular 100% wheat grass juice.
• Communication
We have our own website; providing information about foods and
beverages, at the same time updating news about healthy life to the customers.
W – Weaknesses
• New to the market with no experience
“Chlorophyll Restaurant”, our idea is new to the market due to no current
restaurants providing the calories count per dish and neither offer only the healthiest
of food and beverage. Therefore, we have no case study about the market and
customers we are targeting.
• High cost of location
The better the location, the higher the cost
• Budget controlling at the beginning
It’s difficult to cover all the costs from the very beginning or quickly get the
return on investment because restaurant business has variable costs at all times. It’s
more considered to be “day-to-day” operation.
• No parking space available
Since the restaurant is located in Soi Convent on Silom Road, the parking
space is limited and high cost of parking when parking at the buildings nearby.
O – Opportunities
• The growing of health-minded and dieting consumers
Growing needs of the health-minded consumers and dieting people who
want a great, healthy, and dieting meal.
• High traffic of the potential customers
According to our restaurant location, Soi Convent, Silom Road, is the
business area so that there will be the store traffic occurred. Especially during peak


period such as lunch, there are overfull demand with limited number of restaurant;
therefore, it could be our opportunity to grab some market share in this area.
T – Threats
• Bad traffic condition
There are consistent traffic jams on Silom road and nearby roads. This is a
major issue that will discourage the people to visit our restaurant due to time
consuming travel to our restaurant if they were driving.
• High competition
There is a high competition because the area is surrounded with many
beverages kiosks which similarly serve as ours.

Five Forces Analysis
1. Bargaining power of suppliers < Low >
• In restaurant business, there are plenty of suppliers who sell raw material such as
vegetables, meats, and other ingredients that used in the process of producing finished
nutrition foods for the customers. Since lots of supplier who sell the same kinds of raw
materials, all of these suppliers must compete against each other to get the customers
both households and restaurants around Bangkok. They must sell them at the low price
because when the restaurant purchases the raw materials, they must be in large
quantities. Moreover, if suppliers do not lower their price for the restaurant, they will
purchase from other suppliers in the market, which also provide the same types of
product.
2. Bargaining power of buyers < Medium >
• In Silom area, though there are many beverage kiosks and restaurants, the restaurant
concentrating on healthy food are very limited for the health conscious customers.
There is one main healthy restaurant (corner of California fitness) operated in this
business. They do not offer a full meal to their customers. Most of their products are
beverages and some snacks for the customers in case they got hungry. When compare
to Chlorophyll restaurant, our restaurant sells both nutrition foods and healthy
beverages, also having wide varieties of foods available for the customers.
• As a result, customers in Silom area will have to come to our restaurant if they preferred
to have a healthy meal with reasonable prices. However, because there are other
restaurants nearby and some with a lower price but not health conscious, customers may
go to those restaurants over our healthy restaurant due to the reason of prices and
convenience.
3. Rivalry < Low >
• When mentioning about the restaurant that sells the healthy foods to the customers in
the Silom area, it is considered to be less number of nutrition foods and beverages
businesses. There are not many restaurants that provide healthy foods to the customers.
Even though there are some restaurants that sell only the healthy beverage such as the
mixture of fruit and vegetable juice for example, SQUEEZE beverage shop.


• There are very few restaurants that do both healthy foods and beverage at the same
time. Moreover, the foods and beverage corner at California Fitness Silom branch, they
provide few nutrition menus with a very expensive price so the consumers do not want
to purchase the foods from them if they have a chance.
4. Substitute products < High >
• Since Chlorophyll restaurant is in the food industry, there are many substitute products
that can provide the same need to the consumers such as other types of food and will
replace the demand for our products. For example, the Canned Fruit beverages that are
sold in retail shops such as Tipco brand, Unif brand, and Malee brand. For food
industry, there are a lot of foods that can substitute the dishes of our healthy foods,
which can easily find everywhere.
5. Threats of new entrance < High >
• If there are some competitors who are willing to operate the same business to
Chlorophyll restaurant. It can create some problem for our restaurant because, normally,
healthy foods restaurant will target almost the same group of customers. For example;
The group of dieting consumers, Customers who are interesting in healthier foods
choices, Elders people who want the best foods to create longevity in themselves,
Foreigners and Thai people who are health conscious.
• So if there was same type of new restaurants open, with the same target market, it will
surely cause high threat to our restaurant business.
• Moreover, there is no regulation that against the opening of the new nutrition restaurant
so it is easy to access. However, they need to follow the regulations those apply to the
restaurant business.

Market Strategy
Advertising Method
We are using posters, leaflets, and postcards in the advertising method at the beginning
stage of opening the restaurant. These posters are to be posted and leaflets are to be distributed
around Silom area. Since the Silom area are concentrated with offices and also one branch of
California fitness, posters will be posted of lobbies of buildings in the area as well as the
department stores, hospital, and near California fitness as well. As for the postcards, they will
be placed in front of and inside our restaurant, in the beverage kiosks, information counters of
office buildings, department stores, and hospital in the area.
The next step is to place advertisement in newspapers, spot radio, and through guideline
websites since we also have our own website for customers to search for information of the
restaurant if they are interested.
We are also planning to open other branches as well; the same advertising method
would also be used at the opening stage of the extending branch.


Timetable for Promotional Campaigns (June, 2007 – June 2008)
Month
Task Person Responsible
Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Attaching posters and distribute
1 leaflets at the surrounding offices on
Silom Rd.
Grand Opening
2
(July 1)

10% off discount and free membership
3
(July1-7)
"Mom's" special menu and 15%
4 discount
(August 12)
5 Rainbow Month
Sales promotion with California
6 Fitness [100 units of 100 Baht gift
voucher with 2 months expiry]
Christmas + New Year cards given, as
7
well the coupons
"Dad's" special menu and 15%
8 discount
(Dec. 5)
10% discount for Christmas & New
9 Year celebrations
(Dec. 24, '07-Jan. 8, '08)
Special menu for "Lovers"
10
(February 14)

Special menu for "Family" and games
11
for children (April 7-12)
Renovate, improve, and be prepared
12
for the first anniversary (May-June)

ECommerce:
For online marketing, customers can visit our website by clicking banner ads in many
Thai popular websites such as Sanook.com, MThai.com, and etc. or entering the website
directly. The website will be providing the company background, menus, promotions, location,
reservation, and contact us.

• Company Background: shows the background of the Chlorophyll Restaurant and
also has some pictures to show the atmosphere of restaurant.
• Menu: provides both names and prices of all foods & beverages that are
available for serving at the restaurant.
• Promotions: shows all promotions of our restaurant to persuade visitors.
• Location: shows the clear map and address of Chlorophyll Restaurant.
• Reservation: provides the Chlorophyll’s phone number and fax number for
customers to make reservations.
• Contact Us: will provide for visitors to make some comments or to ask some
questions about our restaurant.


As we know that the color of Chlorophyll is “Green”. So we will use green and white as
main colors for the website. The cool color tones (blue, green) on our website not only can
create relaxing feeling to the site visitors but also means suggests nature (plant life, forests),
life, stability, restfulness, and naturalness. (See appendix 3; Sample of Chlorophyll Webpage)

CHL
LOROPHYLL RES
STAURANT BUSINESS PLAN 10

Ma
anage nt Plan
emen n
Orga
anization
n Chart

Owners

Marketing Manageme
ent Accountin &
ng
Financce

General Man
G nager

Chef Waiters*4 Cashier
r Beverage Maker

Prep Coo
oks*2 Kios Beverage
sk
Maker*2
M

Dish Wa
asher

Mana
agement
t Summar
ry
1. Manageme Role
ent

• Strategic planning and manag
ging resourc of the re
ces estaurant as a whole.
• Also responsible for the op peration of the resta
f aurant with assistant of General
l
Manage er.

2. Marketing Role
g

• Genera
ating and executing mar rketing plan of the business and pu
n ublic relatio
ons.
o Cr reating new campaigns and promo
w s otions to attr the cust
ract tomers.
o Cr reating the brand assocciate and brand aware eness to the customers in order to
o
ga the brand equity suc as brand loyalty.
ain d ch

4. Finance & Accountin Role
ng

• Responnsible for fin
nancial man
nagement a planning Control all about th revenues
and g. he s
and exp
penses.
• In addi
ition, the pperson takin the role will also b an acco
ng be ountant resp
ponsible for
r
providi organiz
ing, zing, and ma
anaging finaancial statem
ments in the company.
e


Hiring Positions
1. General Manager (1 position, experiences required)
• The general manager will be controlling in almost every activities that occur in the
restaurant so the general manager must have experience in running a restaurant
business.
• Responsibilities
o Controlling most of the activities in the restaurant.
o Advising subordinates in order to improve the quality of their works.
2. Chef (1 position, experiences required)
• Chef is one of the most important roles in the restaurant therefore; a chef must have
cooking experience because our foods have high quality so it is very important for
our Chef to have well-rounded cooking experiences.
o In charge of cooking and managing the kitchen
o Cooking the main dish for all customers according to order
3. Prep cooks (3 positions)
• There will be three Prep cooks in our restaurant.
o Helping chef prepares the ingredients and assists the chef with easy tasks such
as cooking the easy dish such as salad and soup.
4. Waiters (3 positions)
o Working mainly in a service area
o Take customers’ orders and serve customers with precision and under an
appropriate time.
o Waiters should understand and the menu thoroughly in order to give suggestion
and answer any questions asked about the menu.
5. Dish washer (1 position)
• Working in the kitchen to help cleanings but the main duty is to wash dishes
6. Cashier (1 position, with some accounting background)
• Cashier will be working in the restaurant area. She should have some of the
accounting background and should have accuracy in receiving payments and giving
changes.
o Responsible of the petty cash inside the restaurant and the beverage counter at
the end of the day.
o Also be an assistant for accountant.
7. Beverage Maker (1 position)
• Will be stationed in the beverage counter and will provide soft drinks and blenders
for the customers inside the restaurant and the take-out customers.
• Beverage blender should be quick, active, and organize in order to serve the
customers as fast as possible.


• The beverage blender should also have accuracy in receiving payments from and
giving changes to the customers as well.
• Duty
o Take beverage orders from the take-out customers and in-house customers.
o Try to make the drinks as fast as possible with a good quality.
o Recommend the drinks to customers in case that the customers were not sure of
what to get.
8. Nutritional Expert (Contract)
• Nutritionist is essential to our restaurant but will be hired by contract in order to save
costs to the restaurant.
o Design the menu based on the nutritional factors and calories in each dish.
o Design a few diet plans for various type of customers.
o Train a basic course to the restaurant’s employees in order to be able to give
some advice to the customers.
o Occasionally will be a guest speaker in the health trip which is our future plan.

3year Personnel Plan
Salaries & Wages / Month
Positions Year 1 Year 2 Year 3
No. of No. of No. of
Amount Amount Amount
People People People
Office Personnel:
Owners:
- Management 1 12,000 1 12,000 1 12,000
- Marketing & PR 1 12,000 1 12,000 1 12,000
- Finance & Accounting 1 12,000 1 12,000 1 12,000

Restaurant Personnel:
- General Manager - - 1 11,000 1 11,000
- Nutritionist 1 30,000
- Chef 1 9,000 1 12,000 1 13,000
- Prep Cook 2 7,000 2 9,000 2 9,000
- Waiters 4 7,000 4 8,000 4 8,000
- Dishwasher 1 5,500 1 5,500 2 5,500
- Cashier 1 7,000 1 7,000 1 7,000
Beverage Counter Personnel:
- Beverage Maker 1 7,000 1 7,000 1 7,000
Beverage Kiosk
- Beverage Makers 2 7,000 3 7,000 4 7,000
Total No. of People 14 14 15
Total Payroll per Month 136,500 128,500 135,000
Total Payroll per Year 1,638,000 1,542,000 1,620,000


Facilities and Utilities
1. 1 Beverage counter in front of the restaurant
2. 10 Tables and 40 chairs
• 10 vases
• 30 table-cloths
• 5 extra chairs
3. 1 Kitchen
• 70 sets of Silverware (spoons, forks, and knife)
• 5 kitchen knives
• 3 pans, 3 woks, 5 sets of pot (small, medium, and large size)
• 8 ladles
• 100 sets of plate and bowl (small, medium, and large size)
• 3 large chopping boards
• 2 blenders
• 2 large freezers
• 1 large refrigerator
• 5 trays
• 70 sets of glass and 40 sets of cup
• 1 large rice cooker
• 5 sets of mixing bowl for cooking (small, medium, and large size)
• 2 large stoves and 2 large ovens
• 1 microwave
• 1 medium dish washer
4. 1 Store room
5. 2 Restrooms <Men and Women>
6. 1 Service counter
7. 1 Television
8. 2 Telephones and 3 telephone lines

Value Chain Management
Primary Activities:
1. Inbound logistics
• The chlorophyll restaurant will buy and deliver only fresh and clean raw materials
and ingredients from the reliable source such as Golden Place farm which always
provide the higher quality of fresh vegetable.
• We also use the Just-in-time process which means we will stock the raw materials
such as vegetables and meats at the right amount (according to the forecasting).
Therefore, our foods are always fresh and there is no waste of the inventories.
Moreover, we can save more cost.
• According to the Just-in-time process, we will deliver the vegetable everyday. For
the meats, we will deliver every other day.


2. Operations
• Neatly clean all of the raw materials those delivered under the nutrition control in
order to prevent the customers from deceases. Moreover, we can serve them with
full nutrition remained.
• Keep all of the raw materials and ingredients in the right temperature and clean
environment.
• Carefully cook the healthy dishes under the quality control of the nutritional expert.
For example, use only the fresh vegetable in the salad bowl ,mixing the right
amount of ingredient in the salad dressing, creating the good looking design dishes
in order to appetite the customers more.
3. Outbound logistics
• After well-prepared dish from the operation process, the server must serve the right
dish with the right silverware (spoon, fork, chopstick, or knife) and to the right
customer.
• For take away dishes, we will provide the special take away packaging to pack the
dishes and can be well preserved.
• For the smoothies and beverage counter, the take away plastic glasses are available
and the clear glass for the in house customers to create more refreshing and relax
feeling for them.
4. Marketing and Sales
• For advertising, Chlorophyll restaurant will promote the restaurant by using posters,
leaflets, and website to attract the customers.
• For promotion, we will have a special discount or promotion on every special
occasion such as Father’s Day, Mother’s Day, Valentine’s Day, Christmas holiday,
and New Year.
• The marketing and sales department will create the marketing plan for the
restaurant. (see Marketing and Sales part)
5. Service
• The atmosphere of the restaurant must be able to make the customers feel fresh,
clean, relax, and healthy.
• The employees must dress properly and polite.
• The servers must have the service mind. For example, able to handle the customers
the difficult situation like complain from the customers and try to satisfy their needs.
The most important thing is “smile” at all time.
• Also have a quick billing system so that the customers will not have to wait for too
long.
Supporting Activity
Information Technology
• Create the website for the convenience of the customers for information of the
restaurant.
• Also setting up the billing system for the quicker and more convenience of the
customers.

CHL
LOROPHYLL RES

Tota
al Quality
y Manage
ement (TQ
QM)
Total quaality manag
gement is the worldw wide system that is w
m widely used by many
d y
compaanies around the world So we wil apply this system to our restaur
d. ll s rant in order to manage
r e
the wh system of our rest
hole m taurant to be more effec
e ctive and re
eliable for al customers so that we
ll e
can m
make sure tha we provid our custo
at de omer with hhigh standar food and beverage se
rd erved.
Our restau
urant will d
determine th core of th system f
he his from the top managem
p ment level to
o
the bo
ottom in ord to make the system effective an reliable f the custo
der nd for omers.
Moreover we implem
r, ments the T
Total Quality Managem basing on the thre important
y ment ee t
bases which are
1. Continuou improvem
us ment
• Using the qualit control process by improving the proc
g ty y cess of pro oducing thee
finishe food sinc the begin
ed ce nning stage to the final stage.
2. Employee involvemen
e nt
• Allow all employ
w yees to parti
icipate in th TQM system by imp
he proving their morale.
r
3. Customer satisfaction
r n
• Focus sing on bot eat-in an take-out customers in order to decrease the defects
th nd o s
finishe dish as m
ed much as pos ssible. To crreate better customer satisfaction on our food
d
and beeverages
Quali
ity
• Our Chlo orophyll reestaurant w orders raw materials as veg
will getables, meat, fruits,
m ,
seasoning etc. from the famous Thai orga
g s anic supermmarket, “Gollden Places which is
s,” s
one of the supermar rkets that w provide clean and fresh mate
will erials in ord to make
der e
sure that, our materia are of the highest qu
als e uality in org
ganic materi
ials.
• Moreover raw mater
r, rials that we will use ar 100% org
e re ganic.
• As a resu of the best quality materials t
ult that our Chhlorophyll re
estaurant w use will
will l
leads to th high stan
he ndard proces of makin each dish finely se
ss ng hes erved to the customers.

TQM Procedur
res Diagram

Raw Materials

Fi
inest Finished
d
Procuremen
nt Prod
duction Process Foo & Beverag
od ge

Useful Inf
formation


Cost
• In order to control the cost for our Chlorophyll restaurant operation, we will implement
the “Zero Defects” plans in order to lessen the cost of our operation.
• Therefore, there will be only a small amount of unnecessary wasted materials or
defected in finished products in cooking and making of beverage.
• By which our kitchen operation and beverage counter must understand and pay
attention to the customers order in order to cook and make the right foods and
beverages to the customers’ orders.
Morale
• In order to motivate employees to stay with us and to do a good work by making them
feel like they are a part of the family within the restaurant. Whereby they would feel
comfortable working in the restaurant. Moreover, by providing them with benefits that
they deserve and some incentives would also create happiness in working with the
restaurant. The incentives include 1) increase in salary for every employee in the
restaurant, 2) setting up the “Employee of the month award” in order to set some
standard and to show them that we appreciate their efforts and good work.

Government Regulations
Consumer protection
Due to our business is to provide a healthy food; therefore we have to provide it not
only with good quality and full of nutrition but also it must be clean and safe for the consumers.

Juristic Person Registration
In order to operate easier, we would register our Chlorophyll Restaurant as a juristic
person. This will aid us especially with the financial management such as applying for loan
from the bank, payment, etc.

Commercial License
Because we are opening a restaurant business, we need to apply for the commercial
license from the government to operate our business. The application for the commercial
license needs to be done within 30 days starting from the day of operation.

Protection of Intellectual Property Rights
Trademarks
We will register our company trademark to identify the origin of a company or to
distinguish it from other companies.


Financial Plan
Financial Assumption
1 Beginning Working Capital (Cash) 1,000,000 Baht
2 Purchases of raw materials are paid by Cash
Purchase 60% of Sales
3 Fist-in First-out (FIFO) Inventory System
4 Mark Up:
Food 50% of Cost
Healthy Drink 100% of Cost
Fruit Juice & Smoothies 200% of Cost
5 Depreciation Expense - Straight Line Method
6 The estimated useful life of the assets:
Equipment 20 Years
Furniture & Fixture 10 Years
7 Monthly Expense :
General & Administrative
Employee Benefits 10,000 / month
Rental Expense 40,000 / month
Insurance Expense 450 / month
Depreciation Expense 4,871 / month
Maintenance Expense 1,200 / month
Office Supplies 1,000 / month
Transportation 2,100 / month
Telephone 800 / month
Other 1,000 / month
Utilities
Electrical 6,400 / month
Gas 8,000 / month
Water 1,500 / month
Marketing
Selling & Promotions 5% of Sales
Advertising Expense 3% of Sales
8 Interest Rate (Siam Commercial Bank) 11.375% Annually
9 Income Taxes 30% Annually
10 Annual Growth Rate
Year 1 4.0% of Sales


11 Dividend Payout 40%
12 Loss from operation will be financed by cash from shareholders
according to the proportion of their investment

Financial Statements
1. Financial Ratios
2. Capital Budgeting
3. Income Statement
4. Balance Sheet
5. Statement of Cash Flow

Chlorophyll Restaurant Ratios
Units Measure Year 1 Year 2 Year 3 Year 4 Year 5
Short-Term Liquidity
% Cash to Current Assets 99.45% 99.61% 99.65% 99.69% 99.72%

Operating Efficiency (Asset Management)
Times Total Assets Turnover 7.35 6.03 5.76 5.29 5.03
Times Fixed Assets Turnover 21.88 24.22 28.60 33.26 39.11

Operating Profitability
% Gross Profit Margin 40.59% 40.59% 40.59% 40.59% 40.59%
% Operating Profit Margin 11.66% 15.09% 14.88% 14.00% 14.06%
% Net Profit Margin 7.60% 10.19% 10.23% 9.80% 9.85%
% Returns on Investment 55.86% 61.44% 58.88% 51.86% 49.56%
% Returns on Equity 87.43% 72.11% 58.88% 51.86% 49.56%

Financial Risk (Debt Management)
Times Long-Term Debt to Equity 0.57 0.17 0.00 0.00 0.00
Times Equity to Total Debt 1.77 5.76 - - -
Times Fixed Assets to Equity 0.53 0.28 0.20 0.16 0.13
(See Appendix 4; Ratios in graphical form of Net Profit Margin, Returns on Investment, and
Returns on Equity)

The payback period of the Chlorophyll Restaurant is 1.46 years.


Chlorophyll Restaurant
Capital Budgeting Estimates of Construction & Preopening Costs
Amount Total (Baht)
Fixed Assets :
Kitchen Equipment
- Kitchenware 40,000
- Refrigerator 20,000
- China, Silverwares & glasses 18,000
- Storage shelves and cabinets 3,400
- Other 2,500 83,900
Beverage Counter Equipment
- Juicer*3 9,000
- Blender*3 5,400
- Other 4,000 18,400
Other Equipment
- Cash Register 20,000
- Office Equipment 24,000
- Beverage Kiosk *2 20,000 64,000
Total Equipment 166,300
Dining Room Furniture
- Tables & Chairs 38,000
- Counters 22,000
- Other 10,000 70,000
Interior Finishes
- Construction & Decoration Cost 360,000
- Air Conditioner 54,000
- Television 6,000
- Sound System 19,000
- Phone System 7,400
- Other 1,000 447,400
Total Furniture & Fixture 517,400
Total Fixed Assets 683,700
Current Assets
Prepaid Rent 40,000
Working Capital (Cash) 1,000,000 1,040,000
Pre-Opening Expenses
Construction
- Rental Deposit 120,000
- Rental for Construction Period (1 month) 40,000 160,000
Legal fees
- License of running a Food Business 10,000
- Trademark Registration 3,200 13,200
Marketing
- Advertising 30,000
- Public Relations 15,000
- Opening Parties 22,000 67,000
Personnel
- Chef / Kitchen Management 20,000
- Employee Training 28,000 48,000
Total Pre-Opening Expenses 288,200
Total Initial Capital 2,011,900
Chlorophyll, Capital 1,050,000
Finance by Long-term Debt 961,900


Income Statement
For the Year Ended June 30 (in Baht)
Year 1 Year 2 Year 3 Year 4 Year 5
Sales:
Food 8,338,164 8,630,883 8,797,442 9,012,050 9,161,267
Beverage 5,309,438 5,495,830 5,601,889 5,738,544 5,833,559
Total Sales 13,647,602 14,126,713 14,399,332 14,750,594 14,994,826
Cost of Sales:
Food 5,558,776 5,753,922 5,864,962 6,008,034 6,107,511
Beverage 2,549,606 2,639,112 2,690,042 2,755,664 2,801,290
Total Cost of Sales 8,108,382 8,393,034 8,555,003 8,763,697 8,908,801
Gross Profit 5,539,220 5,733,679 5,844,328 5,986,897 6,086,025
Operating Expenses:
General & Administrative:
Salaries & Wages 1,638,000 1,542,000 1,620,000 1,812,000 1,848,000
Employee Benefits 120,000 120,000 120,000 120,000 120,000
Rental Expense 480,000 480,000 480,000 480,000 480,000
Insurance Expense 5,400 5,400 5,400 5,400 5,400
Depreciation Expense 60,055 60,055 60,055 60,055 60,055
Maintenance Expense 14,400 14,400 14,400 14,400 14,400
Office Supplies 12,000 12,000 12,000 12,000 12,000
Transportation 25,200 25,200 25,200 25,200 25,200
Telephone 9,600 9,600 9,600 9,600 9,600
Other 12,000 12,000 12,000 12,000 12,000
Marketing:
Selling & Promotions 682,380 706,336 719,967 737,530 749,741
Advertising 409,428 423,801 431,980 442,518 449,845
Utilities:
Electrical 76,800 76,800 76,800 76,800 76,800
Gas 96,000 96,000 96,000 96,000 96,000
Water 18,000 18,000 18,000 18,000 18,000
Pre-Opening Expenses 288,200 - - - -
Total Expenses 3,947,463 3,601,592 3,701,402 3,921,503 3,977,041
Earnings Before Interest &
Taxes 1,591,757 2,132,087 2,142,927 2,065,395 2,108,984
Interest Expense 109,416 76,307 39,431
Earnings Before Taxes 1,482,341 2,055,780 2,103,495 2,065,395 2,108,984
Taxes @ 30% 444,702 616,734 631,049 619,618 632,695
Net Income / (Loss) 1,037,639 1,439,046 1,472,447 1,445,776 1,476,288


Statement of Cash Flows
For the year ended June 30 (in Baht)

Year 1 Year 2 Year 3 Year 4 Year 5
Cash Flows from Operations
Net Income 1,037,639 1,439,046 1,472,447 1,445,776 1,476,288
Depreciation Expense 60,055 60,055 60,055 60,055 60,055
Increase in Raw Materials -6,805 -207 -70 -259 0
Total Cash Flows from Operations 1,090,889 1,498,894 1,532,431 1,505,572 1,536,343
Cash Flows from Investing
Change in Equipment -166,300 0 0 0 0
Change in Furniture and Fixture -517,400 0 0 0 0
Total Cash Flows from Investing -683,700 0 0 0 0
Cash Flows from Financing
Change in Long-term Debt -291,070 (324,179) (346,650) 0 0
Change in Capital 0 0 0 0 0
Cash Dividends -900,760 -630,370 -967,201 -1,158,631 -1,285,694
Cash from Shareholders 0
Total Cash Flows from Financing -1,191,830 -954,549 -1,313,851 -1,158,631 -1,285,694
Net Change in Cash Balance -784,641 544,345 218,580 346,941 250,650
Add : Beginning Cash Balance 2,011,900 1,227,259 1,771,604 1,990,184 2,337,125
Ending Cash Balance 1,227,259 1,771,604 1,990,184 2,337,125 2,587,775

Financing

Chlorophyll Restaurant has total investment of 2,011,900 baht. Out of this amount, we
are using capital of 1,050,000 baht and finance the rest of 961,900 baht by taking a loan from
Siam Commercial Bank which we are estimated to borrow at the ceiling interest rate of
11.3750% (MRR 7.3750% + Premium 4.00%)

The long-term debt of 961,900 baht is to be repaid through an installment plan which
we would be able to pay of the amount within 3 years as following table;

Interest Outstanding Balance
Year Installment Principal ฿961,900
11.375%
1 400,486 109,416 291,070 670,830
2 400,486 76,307 324,179 346,650
3 400,486 39,431 346,650 0


Conclusion
The key to success of Chlorophyll Restaurant is the innovation that focusing on the
health conscious customers and providing a more direct alternative to customers in taking care
of their health through food and beverage. Many times, customers try to be health conscious
but do not have any knowledge, or idea of what they should eat or how to plan their diet.
Chlorophyll is their solution!

In additional, we are selling “Chlorophyll Water” which is known to be good their
health in helping the system to work better e.g., help purifying blood, enhance digestion, speeds
up recovery from illness, etc.

We also plan that in the future, we will arrange a healthy trip to our customers in order
for them to be able to take sometime out of the competing and stressful city to upcountry, in the
nature, relax and have activities concerning of their health with a group of people with the
shared interests of keeping themselves healthy.

Chlorophyll restaurant is also provides an easy access to information about the
restaurant which is our location and the website that we created for the convenience of our
customers.

Based on our financial estimation, we are generating the net profit in the first year with
the payback period of approximately 1 year and 6 months which is quite good considering
having to pay off the long-term debt at the same time whereby this debt would be paid off with
in 3 years.

Therefore, based of our information gathered, researches, planning, and analysis, we
strongly believe that “Chlorophyll Restaurant” is a potentially successful business.


Appendices
Appendix 1: Chlorophyll Drinks & Its benefits
Appendix 2: Research on Gay Customers
Appendix 3: Sample of Chlorophyll Webpage
Appendix 4: Graphical form of Three Financial Ratios


Appendices
Appendix 1: Chlorophyll (The article from Wikipedia website)

“Chlorophyll is a green pigment found in most plants, algae and cyanobacteria. Its
name is derived from ancient Greek: chloros = green and phyllon = leaf. Chlorophyll absorbs
light most strongly in the blue and red but green color of chlorophyll-containing tissues like
plant leaves.” (www.wikipedia.com)

Chlorophyll and photosynthesis
Chlorophyll is vital for photosynthesis, which allows plants to obtain energy from light.
Chlorophyll molecules are specifically arranged in and around pigment protein complexes
called photosystems which are embedded in the thylakoid membranes of chloroplasts. In three
complexes, chlorophyll serves two primary functions. The function of the vast majority of
chlorophyll is to absorb light and transfer that light energy by resonance energy transfer to a
specific chlorophyll pair in the reaction center of the photosystems. Because of chlorophyll’s
selectivity regarding the wavelength of light it absorbs, areas of a leaf containing the molecule
will appear green.

Benefits of the Chlorophyll Drinks
The Chlorophyll drinks are a grate source of varied vitamins, minerals, chlorophyll,
micronutrients and antioxidants. Being highly alkaline, they also help to boost the body’s
energy levels and remove toxins from the lymph system whilst encouraging new cell growth.

The following shows the ingredients of chlorophyll and other green drink products and
highlights some of the benefits of each element:

• Kamut Grass - Can decrease cholesterol levels, lead to weight loss and add protein to
the diet.
• Alfalfa Sprouts - Also helps to lower cholesterol, shift weight, and is also a source of
protein and folate.
• Broccoli - Strong anti-cancer ingredient. Also helps to cleanse and strengthen the blood,
boost the immune system and improve digestion. Broccoli helps to lower cholesterol
and adds vitamins c, a, b6 and b2, and the minerals folate, iron, potassium and
magnesium!
• Dandelion Greens - Excellent at warding off cancer, strengthens the immune system
and also helps with weight loss and cholesterol levels. Great source of iron and calcium.
• Kale - Also anti-cancer, strengthens blood, strengthens immunity, lowers cholesterol,
contributes to weight loss and contains Vitamin C, A, Iron, Calcium, Potassium,
Magnesium.


• Kelp - Strengthens the blood and immune systems while lowering cholesterol!
Importantly, also assists in breakdown of protein and regeneration of blood cells. Also a
source of folate, Iron, Calcium, Magnesium and Iodine.
• Okra - Anti-cancer, Strengthens blood, Strengthens immunity, Improves digestion,
Lowers Cholesterol, Weight Loss, Source of Fibre, Vitamin C, B1, B6, Folate, Iron,
Calcium
• Parsley - Anti-cancer, Strengthens blood, Strengthens immunity, Lowers Cholesterol,
Weight Loss, Vitamin C, A, Folate, Iron
• Spinach - Anti-cancer, Improves blood pressure, Strengthens blood, Strengthens
immunity, Improves digestion, Lowers Cholesterol, Weight Loss, Source of Fibre,
Vitamin C, A, B2, B6, Folate, Iron, Calcium, Potassium, Magnesium
• Tomato - Anti-cancer, Strengthens blood, Strengthens immunity, Lowers Cholesterol,
Weight Loss, Vitamin C, A, Folate, Iron, Potassium
• Watercress - Watercress has strong cancer fighting capabilities and can also help to
reduce cholesterol and aid with weight reduction. It is a good source of vitamins A and
C.
• Oat Grass - As with watercress, but also contains a high level of fibre, iron and
magnesium.
• Soya Bean - Soya bean is a great source of protein and give the immune system an
almighty kick!
• Sprouts - Sprouts contain literally hundreds of condensed vitamins, minerals and
micronutrients.
• Celery - Lowers Cholesterol, Weight Loss, Source of Fibre, Vitamin C, Folate
• Cabbage - Anti-cancer, Strengthens blood, Strengthens immunity, Weight Loss, Source
of Fibre, Vitamin C, Folate
• Bilberry Leaves - Improves blood sugar control in diabetics, Lowers triglycerides,
Strengthens capillaries, Protects against atherosclerosis, and blocks E. coli bacteria
• Boldo - Helps indigestion, Protects the liver from toxins, has anti-inflammatory and
anti-microbial properties
• Goldenseal - Anti-fungal and Anti-bacterial properties
• Lecithin - May lower cholesterol, may protect liver
• White Willow - Anti-inflammatory
• Slippery Elm - Aids irritable bowel syndrome, gastritis, heartburn, and haemorrhoids
• Marshmallow Root - Good for digestive and respiratory problems
• Turmeric - Anti-inflammatory, works on indigestion and gall bladder disease
• Peppermint - Treats colicky pain, irritable bowel syndrome, indigestion, gall stones,
candida, yeast infections, and relieves mucus congestion
• Corn Silk Diurectic - rich source of potassium, helps disorders of the kidneys, bladder
and urinary tract, and liver
• Couch Grass - Improves sore throats, difficult urination and kidney stones
• Pau d’Arco - Immune stimulant, effective against bacterial, fungal, viral, parasitic, and
yeast infections
• Rosemary - Potent antioxidant, antiseptic, and antispasmodic. Used for nervous
disorders upset stomach, headaches, pain, strains and bruises
• Thyme - Antiseptic, treats respiratory problems such as asthma, allergies and coughs,
as well as digestive problems and headaches


• Black Walnut Leaf - Anti-fungal and anti-parasitic, relieves constipation, and may
help eliminate warts. Helps balance blood sugar levels, burn toxins and fatty deposits,
and has anti-cancer effects.
• Wintergreen - Helps headaches, arthritis and muscle pain. Reduces inflammation and
stimulates circulation
• Celery Seed - Reduces blood pressure, eliminates arthritis, gout and kidney problems.
Diuretic and antioxidant properties
• Dandelion Diuretic - cleans blood and liver, increases bile production, improves
kidney, spleen, pancreas, and stomach function
• Lemon Grass - Aids in digestion, reduces fevers, flu, headaches and intestinal irritation
• Meadowsweet - Tightens tissues, promotes elimination of excessive fluids, anti-
inflammatory. Works on colds, flu, nausea, digestive disorders, diarrhoea, muscle
cramp and ache
• Papaya - Aids digestion, eliminates heartburn, indigestion and inflammatory bowel
diseases
• Plantain Diuretic - treats indigestion and heartburn
• Sage - Stimulates central nervous system and digestive tract
• Rosehips - Antioxidant properties, fights inflammation, bacteria and fungi. Relaxes
stomach, stimulates circulation and digestion, and detoxifies the liver
• Parsley - diuretic, anti-cancer effects, stimulates digestion, helps kidney, liver, stomach,
lung and thyroid function.

Appendix 2: GAY CUSTOMER

Gay, Lesbian, Bisexual and Transgender Health<GLBT>
Definition

Gay, lesbian, bisexual, and transgendered (GLBT) people are a diverse group of people
who have struggled with issues of sexuality and gender identity, and may therefore feel a sense
of kinship. GLBT people are diverse in terms of race, ethnicity, age, education, political
affiliation, income, and the degree to which they identify with other GLBT people.

Sexual Orientation

Sexual orientation refers to one's sexual and romantic attraction. Those whose sexual
orientation is to people of the opposite sex are called "heterosexual", those whose sexual
orientation is to people of the same sex are called "homosexual" (or lesbian or gay), and those
whose sexual orientation is to people of both sexes are called "bisexual." The term "sexual
preference" is misleading because it implies that this attraction is a choice rather than an
intrinsic personal characteristic. Sexual orientation is not necessarily the same as sexual
behavior.


Gays cares about health

“Gay and bisexual men are as diverse as the entire community. Like the general
population, gay and bisexual men vary in terms of age, income, cultural background, affiliation
with the gay community, and education. Also like the general population, gay and bisexual men
are varied in their physical activity levels, sexual behaviors, diet, health history, genetics and
other factors that affect overall health.”

According to this paragraph we may conclude that

• Gay and bisexual men extremely concern about their health condition.
• Gay and bisexual loves to have good characteristic by using their shape in order to show
how healthy they are.
• Gay and bisexual will use any mean necessary method that can lead them having the
better healthy condition.

Another theory is that gay men have different ideals about physical appearance and,
similar to women, feel pressured to stay thin and other studies have backed this theory.
Researchers found that were active in recreational sports that mostly included other gay or bi-
sexual men, had an elevated risk of having an eating disorder while those who felt closely
connected to the gay community had a lower risk. This supports another theory that acceptance
in the community boosts men’s self-esteem and buffers them from pressure to stay thin.

Thai Gay segment

Target market characteristic < Gay >

• Moreover; according to “Health concerns and health care provision for Gay men is
affected by a number of issues specific to the Gay community. Stigma and prejudice still
persists in many societies about Gay men and research indicates that only between 18%
to 49% of Lesbian, Gay, Bisexual and Transsexual people disclose their sexual
orientation”
o Due to the research, it indicates that there are more number of gay
o Because 18 percent to 49 of gay will not disclose their sexual orientation
which is a lot of portion
• Gay men tend to be image conscious. Moreover, they have higher purchasing power
than family men because they don’t have to provide for children
• According to the internet secondary data research there are 6 activities to Gay Bangkok
that they would like to do
1. Homey love-in house loving
2. Night life
3. Over dressing
4. Trendy – personality
5. Conservative
6. Healthy loves –Healthy things


The gay consumer was not the new born segment but it was the interesting segment
because this segment has clear profile and lifestyle while the most interesting factors was
middle – up to high level gay segment because they had high income and they also loves
beauty. They often bought brand name products. They had good taste, dress so fashionable. The
society are more acceptable about gay society this group of people are people who have good
career, good reputation

In this case we will focus on middle – up to high income gay segment

• As a result it creates one interesting new target customer for our restaurant
• So they are good target customer for our restaurant because they have high income and
they would like to look good because they likes beauty
• They will definitely consume healthy food and beverages because it offers them a lot of
benefits
• If they consume our food and beverage which offer low calories with high nutrition,
they will surely have the better shape which leads to the Gay segment who loves to have
good characteristics
• Also the price of our product is not the problem for Gay customer because we are
mainly focus on the middle to high income gay.

Moreover in Thai gay consumer segment
• Thailand’s gay population is increasingly being acknowledged as big spenders
• Thailand’s gay market remain untapped
• As a result, it present good opportunity for our restaurant to capture these untapped
market, also there are a lot of gay consumer in BKK silom area
• Due to our restaurant located at Silom road which near Phatpong R., known as the
places that has numbers of gay
• So our restaurant could attract these types of customer who mainly care a lot about their
health condition and their body shape. Apparently match with our restaurant that always
provide high quality of food and beverages with low calories and high nutrition values
to the all types of customer.


Appendix 3: Sample of www.chlorophyllrestaurant.com website pages

Chlorophyll “Home” page

“Menu” page, containing several types of food serving in the restaurant


Sample of the “Main” courses in the Menu which will show menus serving in our restaurant along
with calories and price.

Some Promotion that our restaurant will offer in different occasions will be put in this webpage,
“Promotion”. This page will be updated every time we have a promotional campaign.


The “Company Background” is telling the audience a little something about our restaurant with
some photo gallery for them to look at.

“Location” page is showing the map of the location of the restaurant.


“Reservations” page is telling the information of how to make reservation at our restaurant. This
page would be more useful in the future when we establish an online reservation.

“Contact Us” page is for the audiences or customers to give us some feedback or suggestion so that
we can improve ourselves and set a higher standard.

CHL
LOROPHYLL RES

Appeendix 4: G
Graphs showing t
the Net P
Profit Mar
rgin, Retu
urn on
Investment, a
and Retu
urn on Eq
quity

% Net Prof Margin
fit n

12.00%
10.00%
Year 1
8.00%
Year 2
6.00% Year 3
4.00% Year 4
2.00% Year 5
0.00%
Year 1
Y Yea 2
ar Year 3 Year 4 Year
Y 5

%R
Returns on Investm
n ment

70.00%
60.00%
50.00% Year 1

40.00% Year 2

30.00% Year 3
20.00% Year 4
10.00% Year 5
0.00%
Year
Y 1 Yea 2
Y 5

% Returns on Equity
y

90.00%
80.00%
70.00% Year 1
60.00%
Year 2
50.00%
40.00% Year 3
30.00% Year 4
20.00%
Year 5
10.00%
0.00%
Year
Y 1 Yea 2
Y 5

CHLOROPHYLL RESTAURANT BUSINESS PLAN c

References
Information on ‘Chlorophyll’
• http://www.energiseforlife.com/green_drink_benefits.php
• http://en.wikipedia.org/wiki/Chlorophyll
• http://www.herbalistprograms.com/chlorophyll.htm
• http://allonhealth.com/barleylife/more-than-multivitamins.htm

Information on ‘Gay Customers’
• http://www.metrokc.gov/health/glbt/
• http://www.positioningmag.com/Magazine/Details.aspx?id=32875
Translated essay from Positioning Magazing <April, 2005>
By Mr. Suphatcha Sukchu
Mr. Atthasit Hmeonmard
• http://72.14.235.104/search?q=cache:ASTaIIL_qHgJ:www.soundshealthy.com/+gay%2
Bhealthy+food&hl=en&ct=clnk&cd=20&gl=th
• http://menshealth.about.com/od/gayhealth/a/Gay_Concerns.htm
• http://72.14.235.104/search?q=cache:Z6u1BjGVfFUJ:www.nationmultimedia.com/sear
ch/page.arcview.php%3Fclid%3D2%26id%3D120048%26usrsess+gay+marketing&hl=
en&ct=clnk&cd=4&gl=th

Information on ‘Interest Rates’
• http://www.bot.or.th/bothomepage/databank/Financial_Institutions/interestrate/interest_
e.asp (October 19, 2007)

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