ENTREPRENEURSHIP

BUSINESS PLAN
AESTHETIC APPAREL

SUBMITTED TO: SIR SHAHARYAR ANIS

SUBMITTED BY: VARDA SALEEM 62058
TUBA FAROOQ 62233
FAKYHA SIDDIQUI 62353
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OUR BUSINESS IDEA:
We,the women are very conscious about our dressing style we want to look different and classy
but at the same time we feel difficulty to finding our choice of cloth, fabric and unique attracting
designs which looks different from others. Quality work matters so much with our choice of time
but now here comes our time to live in a fashion world.
We as the Entrepreneurs of Aesthetic Apparel crossing all the boundaries of compromises of
women fantasies.

Where you desire we create,

Where you feel we realize,
Where your fiction our reality.

So actually what we are doing, we are providing you the facilities of choosing the print of your
own choice as well as the color that you preferred in that print with a good time management.No
limitations to your choice from now onwards customer will actually dictate or she can show
some model we will design according to that, we are also providing the printing facilities any
type of print our customer wants we will make it for her .it is the service based business and an
online business we will conduct all our activities on online basis.
The business includes products and services can furtherly more explained:

Cloth Printing:
Our customer can choose prints which she wants to wear, no compromise on her choice we will
help them to wear what they desire for.

Fabric Selection:
Our customer can select the fabric of her own choice, any fabric she want will only be use in her
order, we will facilitate our customers according their insights.

Design Selection Or Modification Or Customization:

Customer can choose whatever design she wants to wear, or can show her own design we will
make it for her, despite all the variations can also be made to the existing design, as we work on
their demands.

Stitching Facility:
Customer can no longer run for the tailor for stitching her dress, our business provide them this
facility as the stitching is the most main part, a perfect stitches tells the style story.

Quality Service:
A quality service will be provided to customer, finishing designs, quality of fabric, astonish
colors, elegant stitching that will set a bench mark of our business and will help in building and
maintain customers trust.

2
No Time Boundaries:
Willing Customer can contact us within 11th hour. Aesthetic Apparel stands by the customer and
work for them, deal with urgency bookings and make it up. No rush to the customers, neglect
hurdles and feel free to order.

Delivery Service:
Deliverables on time is the main essence which maintain the trust and reliability of our words.
Punctuality is the primary priority of Aesthetic Apparel. Delivery will made to the time that will be
given at the time of customer order placement. No longer time will it take only the process
accomplishment time is counted.

Pricing Policy:
The pricing of the Aesthetic Apparel depends on the services customer choose. Prices varies
according to the selection of prints, fabric, design that customer select. Customization and
modification is little bit more costly than the already existing materials.Our prices starts from
2000 Pakistani rupees till the customer take it the way they want and the services they select.

AESTHETIC APPAREL’S OFFERINGS:

The offers to the customers refer to the complete package including selection or customization
of designs, fabric selections which includes the complimentary simple stitching.

Your design + your chosen fabric = complimentary simple stitching.

STORY OF AESTHETIC APPAREL:

The name of our business Aesthetic Apparel came into being when we realize how our dressing
connects to our personality its describes the beauty of our choice our thinking our mind.Dressing
plays a very important role in our life our dressing may change our thinking style,It reflects our
inner soul that what we want to be .Aesthetics of dress contributes to quality of life and is
therefore significant to study. In the broad sense, aesthetics is the reaction of pleasure and
satisfaction derived from human sensations through experiences of sight, smell, touch, hearing,
and taste. When the study of aesthetics applies to apparel, the focus may be on just the product,
or on the way the product interacts with other products on oneself or others wearing the product,
or on the look created for a specific time and place. Aesthetics of dress is about how people

choose to appear, and the way they want to look to themselves and others within a particular
context. Aesthetics involves understanding value. Great pleasure may be found in dressing
oneself, in recognizing good design Engaging in discussions about aesthetic criteria means
exploring the patterns and characteristics of dress that provide meaning. The outcome is
appreciating the richness and complexity of aesthetics of dress.

3
OUR LOGO AND REASON FOR OUR BUSINESS NAME AND DESIGN:

The logo of Aesthetic Apparel is full of life, colors

gives a refreshing start, a soothing feeling, It gives a feeling of a dream come
true, no desires are now impossible, little effort leads you to your dream
accomplishment. Colour is often a primary reason why a person is attracted to
and buys a particular item of clothing.The study of color is complex and
involves light, vision, and pigment as well as science, technology, and art. In
addition, colored pigment behaves differently than colored light. According to the
stylist and author of the book, Color Your Style by David Zyla, “Even if your wardrobe is filled
with clothes of a variety of colors and shades, there is always the color that you give a greater
preference to because you feel more comfortable and confident in it. It is the very color that
reflects your character.”

MARKET OVER VIEW:

The textile industry has played a huge role in the economy of Pakistan, and in today’s day and
age, that monetary success from the industry has translated into the innumerous fashion retail
brands which have mushroomed up all around the country. However, amongst the plethora of
names, there are a few that have stood out and proven their prowess as icons of the industry.They
are the grandest names, the key players in retail, and those who have basically changed the way
Pakistan shops for fashion, and for that, they must be acknowledged as the flagbearers of change
in the country. Pakistan has always been known for its textiles, high quality manufacturing
infrastructure and production at par with international standards. However, Pakistani brands/labels
have never managed to gain international recognition – which can be attributed to
multiple factors including scope of local manufactures, limited capacity of fashion entrepreneurs
and overall lack of knowledge of fashion marketing and access to international markets.
There are various economic forces that affect apparel retailers. Consumer confidence is
the most important; people don’t shop when they are not feeling good. Fashion is a
requirement for those who are high in their success.

POTENTIAL CUSTOMERS:
Primary customers based on two categories:
 Psychographics
 Shopping Behavior
Both above categories determines our potential customers, the purchasing behavior and their
mindset will lead them to Aesthetic Apparel. If they are willing to get things of their own
choice and in their budget they surely will approach us.If taking under the head of classes ,
the upper class and upper middle class and middle class are the most potential customers.

4
TARGET MARKET:
 It will work on B2C Model
 Clear target – young girls, household and professional women.

MARKET SEGMENTATION:
If you were to overhear women talking in a dressing room, you would more than
likely hear them comment on something they tried on and question how they
should wear it or what it will go with in their closet. Research has shown that women
are stressed, have little time to shop, and would generally like help in determining
the right clothes and styles to wear.
Aesthetic Apparel undertakes youngsters as they believe they have a lot but nothing
to wear, always wants something trendy, unique and want to be a centre of
attraction. This mainly targeted the youth the coming generations as well as the
middle ages.
Both generations can enjoy the different slots according to their wants and ages
consideration Aesthetic Apparel will create the two different apparel wardrobes,
designs and colours where they can choose or customized.

REASON BEHIND THE DECISION OF MARKET SEGMENTATION:

Every ages of women, girls want to look different, they want to wear classy,
stylish, and look elegant. Aesthetic Apparel choose the both generations the
youngsters and the middle ages want to be up to date and in budget, College or
university going girls or the women in the house they all are conscious about their
budgeting as well and their approaches, in this busy life no one have enough to roam
here and there and search for their desire clothes, and after the struggle the end is
made up of compromise. Our targeted audience now don’t have to worry they will
find everything of their own personal choice.

MAIN COMPETITORS:
 Orient
 Wardah Salim
 Zellbury
 Zeen

AESTHETIC APPAREL’S STRENGTHS:

Product:
 Attractive, sober and pleasing forward prints.
 High quality fabrics
 Strong use of colors
 Innovation

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Price:
 Value based
 Market comparative prices

Place:
 Current status (online)

Promotion:
 Word of mouth
 Social media

AESTHETIC APPAREL’S WEAKNESS:

Product:
 Controlling standard and quality
 Lack of advertising people assuming the product price is so high

Price:
 Control pricing strategy
 High raw material cost

Place:
 No tangible location

Promotion:
 No sample distribution
 No visible display

AESTHETIC APPAREL’S DIFFERENTIATION FROM THE

COMPETITORS:
 Customized fabric printing
 Customized digital printing
 Customized designing
 Urgent orders
 Punctuality

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PRIMARY RESEARCH:
The idea of this business came from when we realized that we have our own designer so we can
utilise this opportunity into profit.
She has done some eminent work for her thesis also her hardworking efforts grabbed exhibition's
atention in the final year.
Designs of kurtis were so beautiful with different unique colours. Some of shirts were sold out in
the exhibition because of uniqueness. Audience came to us privately and gave us order according to
their desired colour, print and size. Se we thought if we offer as per customer desire and their
imaginary colours it would actually work in the market because some brands do promises but not
fulfil it. So this is our strength to provide good quality of product with customization.
The Primary research is realistic according to the feedback of exhibition and customer demand.

SECONDARY RESEARCH:
We have done our research on the clothing brand and also found a gap in the market regarding
service issues, customize print issues, colour range is very limited.
We also jot down some reviews about our competitor who are working in this field for so long, in
the initial stage they faced some problems to be in a recognition of customers afterwards promises
about delivery, quality was not up to the mark over all Comments about market were positive
because most of the brands are working same like others. We have differentiated our idea with on
time delivery of product including customization in colour and size of your own choice. our first
priority to provide everything which is based on customer demand.

LEGAL STRUCTURE:
We decided to go with Partnership type of business.Following are the main reasons why we chose
Partnership as a structure of our business.

Collaboration:
As compared to a sole proprietorship, which is essentially the same business form but with only
one owner, a partnership offers the advantage of allowing the owners to draw on the resources and
expertise of the co-partners. Running a business on your own, while simpler, can also be a constant
struggle. But with partners to share the responsibilities and lighten the workload, members of a
partnership often find that they have more time for the other activities in their lives.

Tax advantages:
The profits of a partnership pass through to its owners, who report their share on their individual
tax returns. Therefore, the profits are only taxed once (at the personal level of its owners) rather
than twice, as is the case with corporations, which are taxed at the corporate level and then again at
the personal level when dividends are distributed to the shareholders. The benefits of single
taxation can also be secured by forming an S corporation (although some ownership restrictions
apply) or by forming a limited liability company (a new hybrid of corporations and partnerships
that is still evolving).

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Simple operating structure:
A partnership, as opposed to a corporation, is fairly simple to establish and run. No forms need to
be filed or formal agreements drafted (although it is advisable to write a partnership agreement in
the event of future disagreements). The most that is ever required is perhaps filing a partnership
certificate with a state office in order to register the business's name and securing a business
license. As a result, the annual filing fees for corporations, which can sometimes be very
expensive, are avoided when forming a partnership.

Flexibility:
Because the owners of a partnership are usually its managers, especially in the case of a small
business, the company is fairly easy to manage, and decisions can be made quickly without a lot of
bureaucracy. This is not the case with corporations, which must have shareholders, directors, and
officers, all of whom have some degree of responsibility for making major decisions.

Acquisition of capital:
Partnerships generally have an easier time acquiring capital than corporations because partners,
who apply for loans as individuals, can usually get loans on better terms. This is because partners
guarantee loans with their personal assets as well as those of the business. As a result, loans for a
partnership are subject to state usury laws, which govern loans for individuals. Banks also perceive
partners to be less of a risk than corporations, which are only required to pledge the business's
assets. In addition, by forming a limited partnership, the business can attract investors (who will not
be actively involved in its management and who will enjoy limited liability) without having to form
a corporation and sell stock.

Documents required for the Legal purpose:

❖ Proposed name of your business.
❖ Nature and scope of business.
❖ Full name and color CNIC copies of partners.
❖ Full name and color CNIC copies of witnesses (one witness per partner)
❖ Investment amount by each partner (in Rupees).
❖ Electricity bill (commercial meter).
❖ Partnership Deed on Rs. 1,000 stamp paper (we will draft this for you).
❖ Rent agreement of office (in commercial area).
❖ Residential addresses of all partners.
❖ Partners and witnesses have to physically visit one day to present themselves in front of
Registrar of Firms (there is no exception to this rule).

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Documents required for the Registration of our Partnership:
In order to register a partnership all we need to do is submit the following documents to the
office of the Registrar of Firms in our City/District:

 Written Partnership deed on a Rs. 1,000 stamp paper.

 Filled form.
 Bank challan.
 Rent agreement for office in a commercial area along with proof (rent agreement or
property ownership papers).
 CNICs of all partners along with CNIC of all witnesses. There should be one witness per
partner.
 Affidavit regarding accuracy of submitted papers
 The partners along with witnesses will have to physically present themselves in front of the
Registrar of Firms.
 After a week, we will receive a certificate from the office of the Registrar of Firms and our
partnership firm will be registered.
 Next step is to setup a bank account in the name of our newly formed partnership followed
by registering for an NTN and GST Number (Tax).

LOCATION:
In the initial stage we’ll start our business from home. Which would be completely online
based afterwards when business will be settled down then we’ll go for our physical
premises.

HUMAN RESOURCE MANAGEMENT OF OUR BUSINESS:

We are three partners who will contribute equally in this business startup.
 Varda Saleem will look after Finance department, Tuba Farooq will handle Logistics and
Fakyha Siddiqui will manage marketing domain.
 Duties of Varda Saleem: Day to day business transactions, Daily sales record, Management
of financial statements and budgeting. Duties of Tuba Farooq: Stock Management,
Maintain delivery process using Logistics also maintenance of compliance department.
Duties of Fakyha Siddiqui: Managing Marketing department, Social Media Advertisement,
Role of BDM.
 Contract: Fabric contract, Logistic contract, Digital printing contract.
 Fixed salaries will be provided to the contractors.

9
FINANCE SECTION:

List of startup costs:

 Startup cost (Capital): Rs: 5,00,000
 Fabric cost: 500*50= 50,000
 Printing cost: 800*50= 80,000
 Labelling cost: 100 per unit
 Stitching Cost: 20,000-30,000
 Equipment cost: 80,000
 Delivery Cost: 10,000 per month
 Utilities cost: 4000-8,000

Fixed and Variable costs of our Business:

Fixed Costs Variable Costs
Equipment costs Fabric Cost
Delivery cost Stitching cost
Printing cost
Utilities costs
Printing costs
Labelling cost

Budgets:
Sales Budget:
For first Quarter:
S Months Budgeted Budgeted Budgeted
# Unit Sales Unit Price in Total Sales
Rupees in Rupees
January 10 2500 25,000
February 10 2500 25,000
March 08 2500 20,000
Total Sales 28 70,000
for First
Quarter

10
For Second Quarter:
S Months Budgeted Budgeted Budgeted
# Unit sales Unit Price in Total Sales
Rupees in Rupees
April 15 2500 37,500
May 20 2500 50,000
June 12 2500 30,000
Total Sales for 47 117,500
Second
Quarter

For Third Quarter:

S Months Budgeted Budgeted Budgeted
# Unit sales Unit Price in Total Sales
Rupees in Rupees
July 18 2500 45,000
August 20 2500 50,000
September 10 2500 25,000
Total Sales 40 120,000
for third
Quarter
For Fourth Quarter:
S Months Budgeted Budgeted Budgeted
# Unit sales Unit Price in Total Sales
Rupees in Rupees
October 10 2500 25,000
November 18 2500 45,000
December 22 2500 55,000
Total Sales for 50 125,000
Fourth Quarter
For Second and Third Year:
S Years Budgeted Budgeted Budgeted
# Unit sales Unit Price in Total Sales
Rupees in Rupees
Second Year 160 3000 480,000
Third Year 200 3000 660,000

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Summary: It is very cleared from the given tables that in the 1st Quarter 28 units,47 units in 2nd
quarter,40 in 3rd and 50 in 4th quarter were sold.The per unit cost was Rs:2500 each .In the next two
years 160 and 200 units were sold with the cost of 3000 per unit and our sales at the end of third
year was Rs:660000.

Cost Budget:

For First Quarter:

Particulars January February March
Fabric costs 5000 5000 4000
Printing costs 8000 8000 6400
Label 100 100 800
Utilities 5000 4000 5000
Delivery Charges 10,000 10,000 10,000
Packing 2000 2000 1600
Sewing cost 0 0 1000
Total budgeted cost for First 30,100 30,100 28,800
Quarter

For Second Quarter:

Particulars April M June
ay
Fabric costs 7500 10000 6000
Printing costs 12000 16000 9600
Label 1500 2000 1200
Utilities 5000 4000 6000
Delivery Charges 10,000 10,000 10,000
Packing 3000 4000 2400
Sewing cost 2000 0 1000
Total budgeted cost for 41,500 44000 36200
Second Quarter

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 For Third Quarter:
Particulars July August September
Fabric costs 9000 10000 5000
Printing costs 14400 16000 8000
Label 1800 2000 1000
Utilities 5000 4000 6000
Delivery Charges 10,000 10,000 10,000
Packing 3600 4000 2000
Sewing cost 1000 0 0
Total budgeted cost for Third 44800 46000 41000
Quarter

For Fourth Quarter:

Particulars October November December
Fabric costs 5000 9000 11000
Printing costs 8000 14400 17600
Label 1000 1800 2200
Utilities 5000 4000 6000
Delivery Charges 10,000 10,000 10,000
Packing 2000 3600 4400
Sewing cost 0 0 2000
Total budgeted cost for Fourth 30000 42800 53200
Quarter

Particulars Second Year Third Year

Fabric costs 600*160=96000 800*200=160000
Printing costs 100*160=160000 1000*200=200000
label 100*160+16000 120*200=24000
Advertisement 15,000 15,000
Utilities 60,000 70,000
Delivery charges 100,000 100,000
Packing 25000 30000
Sewing cost 20,000 20,000
Total budget costs 564,000 619,000

13
Summary: The above tables show the budgeted costs of our business.There is a continuous
fluctuation in the costs in every quarter as it shows the changes in variable costs.In the last quarter
the budgeted cost is increasing in each month whereas in the seocnd and third year cost are
comparatively high from first year.

Production Budget:
For First Quarter:
S Particulars January February March
#
1 Fabric costs 5000 5000 4000
.
2 Printing costs 8000 8000 6400
.
3 Label 100 100 800
.
4 Delivery Charges 10,000 10,000 10,000
.
5 Packing 2000 2000 1600
.
6 Sewing cost 0 0 1000
.
Total Production Budget for 25,100 25,100 23800
the first quarter
For the Second Quarter:
S Particulars April May June
#
1 Fabric costs 7500 10000 6000
.
2 Printing costs 12000 16000 9600
.
3 Label 1500 2000 1200
.
4 Delivery Charges 10,000 10,000 10,000
.
5 Packing 3000 4000 2400
.
Sewing cost 2000 0 1000
Total Production Budget for 36,000 32,000 29,300
the second quarter

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For the Third Quarter:
S Particulars July August September
#
1 Fabric costs 9000 10000 5000
.
2 Printing costs 14400 16000 8000
.
3 Label 1800 2000 1000
.
4 Delivery Charges 10,000 10,000 10,000
.
5 Packing 3600 4000 2000
.
6 Sewing cost 1000 0 0
.
Total Production Budget for 39800 42,000 26,000
the third quarter
For the Fourth Quarter:
S Particulars October November December
#
1 Fabric costs 5000 9000 11000
.
2 Printing costs 8000 14400 17600
.
3 Label 1000 1800 2200
.
4 Delivery Charges 10,000 10,000 10,000
.
5 Packing 2000 3600 4400
.
6 Sewing cost 0 0 2000
.
Total Production Budget for 25,000 38,800 47200
the fourth quarter

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For Second and Third Year:

S Particulars Second Year Third Year

#
1 Fabric costs 600*160=96000 800*200=160000
.
2 Printing costs 1000*160=160000 1000*200=200000
.
3 Label 100*160=16000 120*200=24000
.
4 Advertisement 15,000 15,000
.
5 Delivery charges 100,000 100,000
.
6 Packing 25000 30000
.
Sewing cost 20,000 20,000
7.
Total Production Cost 432,000 549,000

Summary: The materials budget (or materials purchases budget) is used to plan how much raw
materials we need to have available to meet budgeted production. This budget is prepared similarly
to the production budget as the AESTHETIC APPAREL must decide how much raw materials
inventory they want to have on hand at the end of each quarter. This is typically determined as a
percent of next quarter’s material needs. In a materials budget, we will deal with units first and then
add the budgeted cost near the end. We also need to know how many direct materials are needed
for each unit.
At the end of first quarter, we have a little less budget of production the, reduction of 1200
rupees comparatively to the previous months. Similarly the next two quarters are left with the less
amount in the last months comparative to their first months, but at the end of last quarter the fourth
quarter the production budget first and second month was low in comparison with its last
month. The Aesthetic Apparel’s second year production cost was greater in its third year
comparative to its second year

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Profit Budget:
For the First Quarter:

January February March

Sales 25000 25000 20000
Less: Expenses:
Printing charges 8000 8000 6400
Advertising expense - - -
Sewing expenses 0 0 1000
Delivery expense 10000 10000 10000
Utilities 5000 4000 5000
Labelling expense 100 100 800
Packing expense 2000 2000 1600
Total Expenses (25100) (24100) (24800)
Net Profit/Loss for first quarter (100) 900 (4800)
For the Second Quarter:

April May June

Sales 37500 50000 30000
Less: Expenses:
Printing cost 12000 16000 9600
Advertising expense - - -
Sewing charges 2000 0 1000
Delivery expense 10000 10000 10000
Utilities 5000 4000 6000
Labelling charges 1500 2000 1200
Packing charges 3000 4000 2400
Total Expenses (33500) (36000) (30200)
Net Profit/Loss for second quarter 4000 14000 (200)
For the Third Quarter:

July August September

Sales 45000 50000 25000
Less: Expenses:
Printing cost 14400 16000 8000
Advertising expense - - -
Sewing charges 1000 0 0
Delivery charges 10000 10000 10000
Utilities 5000 4000 6000
Labelling charges 1800 2000 1000
Total Expenses (35800) (36000) (27000)
Net Profit/Loss for third quarter 9200 14000 (2000)

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For the Fourth Quarter:

October November December

Sales 25000 45000 55000
Less: Expenses:
Printing cost 8000 14400 17600
Advertising expense - - -
Sewing charges 0 0 2000
Delivery charges 10000 10000 10000
Utilities 5000 4000 6000
Labelling charges 1000 1800 2200
Packing charges 2000 3600 4400
Total Expenses (26000) (33800) (46600)
Net Profit/Loss for Fourth quarter (1000) 11200 8400

Second and Third Year:

Second year Third year
Sales 480000 660000
Less: Expenses:
Printing cost 160000 200000
Advertising expense 15000 15000
Sewing charges 20000 20000
Delivery charges 100000 100000
Utilities 60000 70000
Labelling charges 16000 24000
Packing charges 25000 30000
Total Expenses (396000) (459000)
Net Profit/Loss 84000 201000

Summary: It is very cleared from the profit and loss statements of three years that at the end of
first quarter, there is no profit, but yes in some months we have profits too.But in second and third
year our profits were comparatively high from first year.

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Forecasted Cashflow Statement:

For First Quarter:

January February March

Cash Inflow:
Cash sales 25000 25000 20000
Total cash inflow- A 25000 25000 20000
Cash outflows:
Fabric cost 5000 5000 4000
Printing cost 8000 8000 6400
Sewing charges 0 0 1000
Delivery charges 10000 10000 10000
Utilities 5000 4000 5000
Labelling charges 100 100 800
Packing charges 2000 2000 1600
Total cash outflows- B 30100 29100 28800
Net cash flow (A-B) (5100) (4100) (8800)

For Second Quarter:

April May June
Cash Inflow:
Cash sales 37500 50000 30000
Total cash inflow- A 37500 50000 30000
Cash outflows:
Fabric cost 7500 10000 6000
Printing cost 8000 14400 17600
Sewing charges 2000 0 1000
Delivery charges 10000 10000 10000
Utilities 5000 4000 6000
Labelling charges 1500 2000 1200
Packing charges 3000 4000 2400
Total cash outflows- B (41000) (46000) (36200)
Net cash flow (A-B) (3500) 4000 (6200)

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For Third Quarter:
July August September
Cash Inflow:
Cash sales 45000 50000 25000
Total cash inflow- A 45000 50000 25000
Cash outflows:
Fabric cost 9000 10000 5000
Printing cost 14400 16000 8000
Sewing charges 1000 0 0
Delivery charges 10000 10000 10000
Utilities 5000 4000 6000
Labelling charges 1800 2000 1000
Packing charges 3600 4000 2000
Total cash outflows- B (44800) (46000) (32000)
Net cash flow (A-B) (200) 4000 (7000)

For Fourth Quarter:

October November December

Cash Inflow:
Cash sales 25000 45000 55000
Total cash inflow- A 25000 45000 55000
Cash outflows:
Fabric cost 5000 9000 11000
Printing cost 8000 14400 17600
Sewing charges 0 0 2000
Delivery charges 10000 10000 10000
Utilities 5000 4000 6000
Labelling charges 1000 1800 2200
Packing charges 2000 3600 4400
Total cash outflows- B (31000) (42800) (57600)
Net cash flow (A-B) (6000) 3200 (2600)

20
For Second and Third Year:
Second Year Third Year
Cash Inflow:
Cash sales 480000 660000
Total cash inflow- A 480000 660000
Cash outflows:
Fabric cost 96000 160000
Printing cost 160000 200000
Advertising 15000 15000
Sewing charges 20000 20000
Delivery charges 100000 100000
Utilities 60000 70000
Labelling charges 16000 24000
Packing charges 25000 30000
Total cash outflows- B (492000) (619000)
Net cash flow (A-B) (12000) 41000

Summary: In the first quarter Aesthetic Apparel have the cash flow more than first two month in
its last month , where as in the second quarter the middle month contain a positive cash and the first
and third month having a negative cash flow.The Aesthetic Apparel’s third quarter of cashflow
contain a negative sign in its first and last month whereas, the middle month has a positive
flow of cash. Revising the same negative and positive cashflow in the fourth quarter.The third year
has a greater sales in comparison with the second year. The second year has negative cash flow
overall whereas the third year with a highest sales having a positive cash flow.

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MARKETING MIX:
Consumers are getting quickly immune to the marketing tactics of businesses, and margins are
being squeezed by demanding customers. Focus is getting shifted from mass advertising to making
of new trends. Clothing industry is a very competitive arena. Due to the highly fragmented nature
of apparels, and fashion sector, an apparel brand must differentiate itself from its competitors right
from the stage it enters the market.

Price:
In case of apparels, especially in fashion, price is not of big importance. Gone are the times when
companies competed on price. Service is the key today which will shift to focus on personality in
the future. Innovative designs are no longer a competitive advantage. New sketches are
transformed into garments and make their way in store shelves within a span of three weeks. New
disposable fashion has shortened the product development cycle from 16 months to 20 days.

Promotion:
In integrated communication is as essential part of the marketing mix. This is even more
Important for clothing industry as communication is a critical tool in creating an impression in the
minds of the consumers. An apparel, to become acceptable by public must first be adopted by a
group which has acknowledged respect in the society. Celebrities are the most influential people
who can influence public opinion. CPR (Consumer Personal Reference) marketing refers to the
process of marketing where a customer publicizes a brand by accepting the product and spreading
the trend by word of mouth.

Product:
Product not only refers to tangible items but also to intangible attributes such as brand name and
customer service. Earlier it was believed that a good product will sell itself. Intoday’scompetitive
market, there is no such commodity as bad product. So, manufacturers must focus on creating a
product or service that will satisfy the demands of the consumers. The product characteristics must
be defined with functionality, quality, appearance, brand service, support and warranty.

Place:
Apart from price and quality, the place of distribution must also be taken into consideration while creating
a right marketing mix, as the apparel industry is primarily based on perception. Store
designs must be deployed to create an elegant atmosphere emphasizing a brand image and
reflecting current trends. But in the initial stage it should be started from online afterwards business
premises can be taken. Focus must also be kept on the distribution processes and partners, without
which even excellent products will fail. Big revolutions in business have come about by changing
place. Location, logistics, channel motivation, service levels, and channel members must be taken
into consideration.
Our starting range of our Apparel will be around 2000-4000 excluding delivery and stitching
cost. Also we are providing customization. Everything you want as per your imagination In our
service we’re providing Delivery, Stitching services, if customer wants to return something so
they have 24 hours to make a final decision.

22
SWOT ANALYSIS:
Strength:
Perhaps one of our strongest points of strength could be attributed to the quality of our product,
we have our own designer who can make every possible design as per customer demand we
don’t need to go for external hiring for this purpose as it’s costly.

Weakness:
A major weakness that may count against us is the fact that we are a new clothing line company
and we don’t have the financial capacity to compete with multi – billion dollars fashion labels
like: Khaadi, Sana Safinaz, Gul ahmed et al when it comes to controlling the market.

Opportunities:
One thing is certain, whether good or bad, people will always look for clothes to wear; the
opportunity for clothing line to sell their clothes is massive and we hope to leverage on these
opportunities. We also will increase our product line with multiple accessories.

Threat:
Just like any other business, one of the major threats that we are likely going to face is economic
downturn. It is a fact that economic downturn affects purchasing power. Another threat that may
likely confront us is the arrival of a new clothing line who may want to adopt same business
model like us.

23
CONCLUSION:
We would like to conclude that Aesthetic Apparel has the potential to provide its customers the
best quality of fabric and prints in their own choice of colours with a good time management.
There is no limitations to their choice in combinations and type of fabric too.
It is the service based business and an online business we will conduct all our activities on online
basis.We are offering stitching facility to our customers and promise to deliver their order within
a given time

24
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