a) Quality Assurance. Saji Oil is commitment to quality, emphasize stringent quality control measures throughout its production process and consumers receive a consistent and reliable product.

b) Product range. Diverse range of cooking oils available under the Saji brand, varieties may include palm oil, sunflower oil, corn oil, and potentially others, as a result catering to different consumer needs and preferences.

        c) Health benefits of Saji Oil highlight the health benefits of its products which is emphasis on oils low in saturated fats or high in unsaturated fats, leveraging health-conscious consumers’ preferences for healthier cooking options.

d)Marketing and promotion. Saji oil investment in advertising campaigns across various media channels such as tv, radio, print, and digital. Establishment of strategic partnerships with retailers to expand distribution, and the last one is participation in food-related events for brand exposure and engagement.

2)WEAKNESSES

a)Strong competition from other brands. Such as brand Seri Murni, brand Adabi, and so on. Because of more product variety than the Saji brand.

b)Lack of marketing strategy. Unlike Adabi that many people know because of advertisements made on television.

c)Lack of product innovation. This makes buyers unattractive with old product packaging.

3)OPPORTUNITIES

a)Digitalization and e-commerce. Embracing digital technologies and e-commerce platforms can provide Saji Palm Oil company opportunities to reach a wider audience and streamline distribution channels.

b)Innovation in product development. Saji Palm Oil can invest in research and development which is R&D to create new products to emerging consumer trends such as they could develop palm oil-based spreads fortified with additional nutrients or create eco-friendly packaging options.

c)Global market expansion. Saji Palm Oil can explore opportunities to expand into new international markets where there is growing demand for palm oil products such as they could enter markets in China and India, where palm oil is used extensively in cooking and food processing.

d)Strategic partnerships. Sajil Palm Oil can form partnerships with non-government organizations (NGO) or environmental groups that advocate for sustainable palm oil production, by collaborating with these organizations, Saji Palm Oil can improve its sustainability credentials and gain access to new markets.

4)THREATS

a)Rising competition. Saji Malaysia faces competition from both domestic and international brands.

b)Regulatory challenges. Changes in regulations related to food safety standards, labelling requirements or import or export policies Saji Malaysia.

USE OF HAIR TONIC

     A multifunctional hair care product, hair tonic offers many advantages for the scalp and hair. Hair growth promotion is one of the main purposes of hair tonic. It frequently has natural nutrients, vitamins and minerals that feed the roots of hair, promoting hair development and enhancing general hair health. Hair tonics frequently contain ingredients like aloe vera and herbal extracts which are well-known for encouraging hair growth. Furthermore, blood circulation to the scalp is improved by hair tonics containing substances like Provitamin B5 and Hydrolyzed Keratin Protein which promotes healthy hair development.

     By using our Bloom & Co hair tonic has the important effect of strengthening hair. Regular application strengthens the hair shaft, preventing breakage and broken ends. This is accomplished by adding nutrients and proteins that strengthen hair structure and increase its resistance to harm. By using a hair tonic, hair flexibility is improved making it resistant to stressful circumstances and style, which lowers the risk of breakage and damage.

     Our hair tonic is crucial for conditioning and hydration. They avoid dryness by lightly moisturizing the hair oily. Hair texture is improved, becoming softer, smoother and easier to manage thanks to this balanced hydration. Hydrated hair looks more glossy and well-groomed because it is less likely to frizz and tangle.

     One important advantage of hair tonics is that they make hair seem better. They can give hair a healthy shine, giving it a dynamic, colorful appearance. Hair tonics give hair a smoother, more put together appearance by minimizing frizz and flyaway. For people with curly or unmanageable hair, this is especially advantageous because the tonic makes the hair simpler to manage and style.

     Bloom & Co hair tonic renewing and cleaning qualities add to their attractiveness. They can keep the scalp clean and healthy by removing excess oil and product accumulation. Ingredients like menthol have a calming effect that is especially comforting in hot weather and after physical effort. This renewing effect can provide the scalp a pleasant, cooling sensation.

     Lastly, our hair tonics prime the scalp and hair for subsequent therapies. Hair tonics can increase the effectiveness of future hair care products by improving their absorption, such as serums or conditioners. Because of this, using a hair tonic is a crucial part of a thorough hair care routine since it prepares the hair and scalp to receive the most benefit from subsequent treatments.

INGREDIENTS

This product is made up of a combination of healthy nutrients that are meant to improve and nourish your skin or hair. Water (Aqua), which serves as a base and solvent, is the main component. A smooth and creamy texture is produced by the emulsifiers and thickeners cetearyl alcohol and stearyl alcohol. Because glycerin alcohol has moisturizing qualities and aids in moisture retention, it is included. Natural oils that offer deep conditioning and nourishment, like coconut oil (Cocos nucifera), argan oil (Argania spinosa), and palm oil (Elaeis guineensis), are added to the composition. Aloe Vera Extract (Aloe barbadensis) provides calming and moisturizing properties, while provitamin B5 improves radiance and strength. Hydrolyzed Keratin Protein  that has been hydrolyzed aids in hair strengthening and restoration. Addition of fragrance (Parfum) creates a pleasing aroma. To preserve the product's durability, phenylethanol is employed as a preservative, while citric acid aids in maintaining the pH balance. These components come together to generate a thorough mixture that will support and improve your beauty regimen.

BENEFIT OF BLOOM & CO HAIR TONIC

• Promotes Hair Growth: The scalp can be stimulated by the ingredients in hair tonics, which can enhance hair growth and lessen hair loss. Our hair tonics facilitate the growth of thicker, stronger hair by nourishing the hair follicles and enhancing the condition of the scalp.

• Nourishes Scalp: By hydrating and nourishing the scalp, our hair tonics help stop it from becoming dry. A well-hydrated scalp promotes stronger hair development and more comfortable skin on the scalp by reducing the likelihood of problems like dandruff and itching.

• Strengthens Hair: Using Bloom & Co hair tonic on a regular basis helps strengthen hair and reduce breakage and broken ends. Proteins and other strengthening agents, which rebuild the hair shaft and lessen damage while fostering resilience, are frequently found in hair tonic components.

  
  

INSTRUCTION OF USE BLOOM & CO

Step 1: Use lukewarm water to thoroughly wet your hair

Wet your hair completely with lukewarm water to begin. This temperature is perfect because it facilitates the opening of the scalp's pores and hair cuticles, improving the absorption of hair tonic and other hair care products. Make sure your scalp is completely saturated and that every hair strand is damp.

Step 2: Wash Your Hair and Scalp Correctly

Cleanse your hair and scalp with a mild shampoo. Using your hands, massage the shampoo into your scalp until a lather forms. This stage is essential for clearing away any debris, oil, or product accumulation that can obstruct the hair tonic's ability to penetrate the scalp. To make sure all shampoo residue is gone, give it a good rinse.

Step 3: Mist Your Scalp with Hair Tonic

Once your hair has been cleaned, gently towel-dry it until it is damp but not dripping wet. Before using, give the hair tonic bottle a good shake to make sure all the ingredients are completely combined. Spray the tonic evenly over your head, paying particular attention to regions where you notice thinning or hair loss, while holding the bottle a few inches away from your scalp. To get consistent benefits, make sure to cover the entire scalp.

Step4: Give Your Scalp a Massage

After applying the hair tonic, massage your scalp with your fingertips. To encourage blood circulation and aid the tonic's deeper penetration into the scalp, gently massage in circular strokes. This massage should take between three and five minutes. It not only guarantees improved tonic absorption but also eases the tension in your scalp and enhances your overall wellbeing.

Step 5: Use Cold Water to Quickly Rinse Your Hair and Scalp

Lastly, give your scalp and hair a cold water rinse. The moisturizing properties and healthy components of the hair tonic are retained in the hair by closing the cuticles and pores with the aid of cold water. Your hair feels silky and looks shining after this step. Rinse well, but fast, so as not to remove too much of the tonic water. You can style your hair as usual after rinsing.

By taking these measures, you can make sure that the hair tonic is applied and absorbed as efficiently as possible, optimizing its advantages for the health of your hair and scalp.

• Key Partners: Our Hair Tonic company  important partners are bulk purchasers who buy the product in big amounts, raw material suppliers who obtain ingredients, and packaging suppliers who supply spray bottles. These collaborations are essential to sustaining a stable supply chain and guaranteeing the product's ability to be produced and delivered effectively.

• Key activities: Including the spray bottle in the packaging design is one of the important actions. Activities also include supervising the production process, managing suppliers to guarantee a steady supply of raw materials, and carrying out marketing and distribution to advertise the product and attract consumers.

• Key Resources: The tonic's raw ingredients, production tools and equipment, and a trained labor force for handling and carrying out a variety of operational duties are the main resources needed by the Bloom & Co Hair Tonic company. These resources are essential for both sustaining corporate operations and creating a high-quality output.

• Value Propositions: Bloom & Co Hair Tonic company's value propositions is a product that improves hair texture and has quick absorption. Offering individualized consulting services, instructional materials, and assistance with appropriate product application are some of the ways the company hopes to draw clients. These claims are made to cater to the particular requirements of the intended market and set the product apart from rivals.

• Customer relationships: A community forum where customers can exchange experiences and opinions, individualized consulting services, and customer support are all used to keep up customer connections. In order to foster repeat business and develop a solid customer base, the company also provides loyalty programs and exclusive deals for loyal clients.

• Customer Segments: People (men and women) who are having hair issues and are looking for natural hair care products are among the Hair Tonic's target client segments. Furthermore, the market is divided into niches that appeal to consumers who have a preference for organic goods, highlighting the Hair Tonic's natural and healthful qualities.

• Channels: Bloom & Co Hair Tonic is sold and disseminated via a variety of channels, such as websites for the brand, TV advertising, newspaper ads, and beauty shops, salons, and spas. These varied distribution channels guarantee that the product is available to a broad market and caters to different client types.

• Cost Structure: The cost structure consists of variable costs related to raw materials, packaging, distribution, marketing, sales, administrative costs, research and development, and regulatory compliance, as well as fixed costs like power and water bills. Comprehending the cost structure is vital in order to efficiently determine the product's price and guarantee its profitability.

• Revenue Streams: Sales of our Hair Tonic products to distributors, retailers, and customers provide revenue for the company. The revenue streams also include leasing and franchising fees, as well as subscription models for loyal users. These many revenue sources assist in sustaining a consistent income and foster the expansion of the company.

In conclusion, our business model canvas for our Hair Tonic offers a thorough summary of all the necessary elements needed for the company to run successfully. In order to give value to its clients and achieve sustainable growth, the firm intends to properly manage important partners, resources, and operations, while also maintaining strong customer relationships and targeting specific market segments through effective channels.

     With our dermatologist-approved product that nourishes from the roots, enjoy the confidence that comes with thicker, healthier hair. By penetrating deeply and delivering vital nutrients straight to the hair follicles, our hair tonic creates a supportive environment for healthy hair development. Our tonic not only improves the volume and texture of your hair but also fortifies it from the inside out, lowering the likelihood of further hair loss by addressing the underlying reasons of hair thinning and breaking.

     Our hair tonic is ideal for all hair types and genders, providing a flexible and inclusive approach to hair care. Regardless of your hair type curly, straight, wavy, or coily our formula adjusts to your unique requirements to provide the best possible outcomes for all users. Our tonic's rejuvenating qualities can help both men and women, giving them a transforming experience that makes their hair feel and look its finest. Use a product that is intended to accentuate and appreciate the special features of your hair to embrace its inherent beauty.

The product we produce is a hair tonic that uses palm oil. Products that have not yet been released on the market. Among the ingredients required are water (aqua), palm oil (elaeis guineensis), cetyl alcohol, glycerin, stearyl, palm oil, argan oil, aloe vera extract, panthenol (pre Vit B5), keratin protein, fragrance, phenoxyethanol, citric acid.  In addition, it is rich in vitamins E and A. To the best of our knowledge, alcohol that has natural palm oil extract added to it is not always bad. This type of alcohol may not be dry.

Our products are made from palm oil. So, this palm oil has many properties, one of which is that it can moisturize, nourish the scalp, and strengthen the hair. Hair tonic from palm oil is perfect for all hair types whether straight hair, curly and wavy. How to use hair tonic is 3 times a week. We used a twist top bottle for packaging. Our packaging colors include colors that attract attention.

2. PRICE

We provide two sizes: 50ml and 120ml, which are valued at RM15 and RM32 for each. However, if a buyer gets a bundle, they are only paying RM42. But, before setting up the price, we consider the cost structure.

3. PLACE

Marketing plan for place is the place where we want to put the product to be marketed. Distribution channels play an important role, as they include multiple routes for our products to provide to consumers. By leveraging multiple channels, including wholesale distributors and the beauty supply chain, we can ensure that our hair tonic is accessible across multiple markets, both locally and internationally. Retail partnerships are an important element as well, allowing us to work with beauty shops, pharmacies and salons. This partnership can give users the opportunity to view and purchase our products in person. Additionally, a strong e-commerce presence is essential in today's digital age. By listing our hair tonic on our own social media platforms and website, a wider audience is increasingly shopping online, offering the convenience of buying our products. Finally, direct sales allow us to maintain a closer relationship with our customers, whether through our physical stores or at trade shows and events. Indirectly, from there we can get direct feedback. Together, these strategies ensure comprehensive market coverage and maximize the availability of our hair tonic to meet consumer demand.

4. PROMOTION

Promotion is a critical aspect of product management and operations as it directly impacts the awareness and perception of the product in the market. It involves creating a strong brand identity and attractive packaging to stand out. For example, a bloom&co company might design eco-friendly packaging, a modern look that highlights it's natural ingredients. Next, social media marketing helps engage a broad consumer by posting on platforms like Instagram, showing before and after hair growth results. Influencer marketing leverages trusted personalities to endorse products. For example, collaborate with popular beauty content creators who share their positive experiences with our hair tonic products. Furthermore, content marketing can educate customers by finding valuable information, such as blogs or videos about the benefit of natural hair care ingredients. Besides, it can get offers ``Buy One, Get One Free" with promotional campaigns that can encourage purchases and attract new customers to try our products. Public relation builds  a positive image and media coverage with unique formulas, press releases and success stories. Last but not least, with events and sponsorship customers will try and learn more about our benefits.

5. PEOPLE

Our target market is individuals (men or women) with hair problems. For example, for those who have scalp problems like hair loss and damage. In addition, this hair tonic is provided to shine hair and strengthen it. After that, we recognized a market for natural, organic hair tonic products. The organic ingredient for hair tonic is an eco-friendly product and free of any chemicals. This helps avoid damage to the hair and bring out the hair's natural beauty.

6. PARTNERSHIP

Bloom&co. Hair tonic is partnering with the sales group to expand their product line by developing a collaboration within the organization. For example, collaborating with spas, salons, and beauty supply stores. It will improve the market targeting ability. Furthermore, the distribution partnership would collaborate with wholesalers or distributors who can assist the companies in entering the market. It functions similarly to assist in logistics, product positioning, and connecting retailers globally. After that, we will collaborate on joint marketing campaigns for our product's brand marketing with companies in the beauty and wellness sectors, like skin care and hair care brands. It also creates a useful collaboration network as well.

7. PROCESS

Process is an important aspect of product management and operation as it directly affects product efficiency and effectiveness. It involves many strategies such as process design, process improvement, and process control. Properly planned and performed processes can improve productivity, reduce costs, and improve product quality. It not only increases customer satisfaction but can give a competitive advantage to the company.

In the design of the hair tonic production process, each action and activity needs to be evaluated in terms of technical and practical requirements. For example, in the hair tonic manufacturing industry, process design includes aspects of determining the specifications of raw materials, production methods and equipment used. The main goal of process design is to ensure that the product produced has consistent quality. Then, process improvement is essential to ensure the company Bloom&co. continue to succeed in an ever-changing market. Process improvement is a continuous effort to improve and optimize the processes implemented. Next, process control is ensuring compliance with industry regulations and standards, which can affect the company's reputation and position in the market. For example, the process of delivering goods directly to customers online. the customer will buy online, and we will package the purchased goods to be sent using PosLaju, and the customer will receive the goods immediately to meet the customer's satisfaction.

8. PACKAGING

In terms of packaging, starting from bottles, labels and product packaging. The bottle that Bloom&co. use is the type of twist top lid and cylinder-shaped bottle.  For labelling, we will stick label stickers around the bottle using white, pink and blue colors to make it easier for customers to see our products. What we put on the label is like the logo, the ingredients, and how to use the hair tonic correctly. In addition, there are also other elements such as net weight for hair tonic and production address. Finally, in the packaging section, we use boxes as packaging to add beauty and elegance to display. We use the same color and there are a few additional elements in the packaging box such as warnings for external use, product benefits, brand story and we have a tagline.

9. PHYSICAL EVIDENCE

The packaging design of a hair tonic that reflects quality & professionalism. In terms of providing an excellent first reaction, using premium, organic materials, and an elegant, modern style reflects the brand's commitment to excellence. Besides, clear labeling highlights ingredients & benefits to build trust with consumers, allowing them to make informed decisions. Effective  product display that highlights key features & benefits of our hair tonic. Providing guarantees such as money-back or satisfaction guarantees, encourages customers of the product's quality & effectiveness. Overall, thoughtful packaging and clear communication help establish a strong, trustworthy with consumers.

10. POSITIONING

Our hair tonic offers a distinct competition edge by providing superior nourishment compared to competitors. Formulated with a unique blend of potent natural ingredients such as palm oil, herbal extract, and vitamins. Our hair tonic has gone through many treatments and refinements to deeply nourish and revitalize the scalp and hair. Although many other competing products make hair tonics that can accelerate hair growth, they use a lot of synthetic chemicals that may lead to long term hair damage, we focus on products that are natural. The superior nourishment provided by our hair tonic promotes healthier hair growth, strengthens hair follicles to reduce breakage, deeply moisturizes the scalp to prevent dryness, enhances hair texture, leaving it smoother and softer, and boosts natural shine for a radiant, glossy finish.

The unique selling point of our hair tonic is its formulation with high quality, natural ingredients and its proven effective results. Unlike many other products that contain additives and harsh chemicals, the power of our hair tonic is the use of nature to deliver visible improvements in hair health. This natural ensures gentle care for all hair types, including for those with hair concern.

     Next, we use plastic packaging for bottles and paper packaging for the boxes as our packaging type. We select a spray nozzle for easy application to ensure it delivers a fine, even mist. For the design packaging, we ensure the design symbolizes our brand’s identity. The bright colour as the background represents purity, cleanness and simplicity. The flowers symbolize growth and beauty and come from nature, same as our ingredients such as palm oil. We include the essential information such as product name, ingredients, usage instructions, a warning, and also QR codes for customers to know more about us. We also use aesthetic design to create an eye-catching for our targeted audience.

     Furthermore, For the material selection, when it comes to primary packaging, this is the immediate container for the product, such as the bottle. We consider materials that prevent product degradation and are easy to handle. Secondary packaging, this includes boxes or cartons that hold the primary packaging. We use this space for additional branding and information. For the prototype, we create prototypes of the packaging to test functionality, durability, and overall look. Next, we test it by conducting drop tests, leak tests, and compatibility tests to ensure the packaging protects the product and performs well under various conditions.

     For product labeling, we ensure labels meet regulatory requirements, including ingredient lists, warnings, and manufacturer information. For the design, we use high-quality printing for labels to maintain brand consistency and visual appeal. For the application, ensure labels adhere well to the chosen packaging material and do not peel off easily. For the production and sourcing, we find reliable packaging manufacturers that can produce your packaging to the required specifications and quality standards. For the cost, we balance cost with quality. Higher-quality packaging may cost more but can enhance the perceived value of your product. We also consider production and shipping times to ensure timely delivery of packaging materials.

     For sustainability, materials that we use are suitable for recyclable, biodegradable, or reusable materials to minimize environmental impact. We design packaging that uses minimal material without compromising on protection and aesthetics.

     We highlight sustainability efforts on your packaging to appeal to eco-conscious consumers. For the final review and approval, we did the quality check to ensure final packaging samples meet all quality standards and functional requirements. Next we verify that all packaging complies with relevant regulations and standards. Lastly, we get feedback from our team and make any necessary adjustments before full-scale production.

     Last but not least, we finally do launch and monitoring. For marketing, we use the packaging design in marketing materials to create a cohesive brand image. For the feedback, after launch, gather customer feedback on the packaging and make improvements as needed. Lastly, we regularly review packaging performance and stay updated with new packaging technologies and trends.

The CEO provides overall leadership and strategic direction. They are responsible for the long-term vision of Bloom&Co. and ensuring that all departments align with the company's goals.

HR Manager:

The HR Manager oversees the recruitment, training, and development of employees, ensuring compliance with labor laws and fostering a positive work environment. They are responsible for maintaining employee records and handling employee relations.

COO (Chief Operating Officer):

The COO manages the day-to-day operations, focusing on product development and supply chain efficiency. They ensure that operations are running smoothly and that products are developed and delivered on time and within budget. Leads the creation of new products. They work closely with R&D to innovate and improve product offerings, ensuring they meet customer needs and industry standards. Handles the logistics of product procurement, production, and distribution. They optimize the supply chain to minimize costs and improve efficiency.

СМО (Chief Marketing Officer):

The CMO is responsible for the company's marketing strategies, including branding, advertising, and market research. They aim to increase market share and brand visibility through targeted marketing campaigns. Implementing marketing plans and campaigns. They handle day-to-day marketing activities and coordinate events and promotions.

CFO (Chief Financial Officer):

Responsible for reporting, financial planning, and budgeting. She creates financial plans, control cash flows, and produces financial statements. Essential to the company’s stabililty and financial health because she supports decision making, monitor regulatory compliance and analyses financial performance.

1. Own contributions

Each of the five group members contributed RM20 from their own money, totaling RM100 altogether.

2. Support from Parents

Each member's parents collectively donated RM50 in total, which means RM10 from each parent.

3. Bank Loan

A bank loan of RM100,000 was secured to cover a major part of the funding.

# 50ML HAIR TONIC

• Raw Material Costs:

- Hair tonic base: RM 6.83

- Vitamin E: RM 0.88

- Saji oil: RM 0.09

• Packaging Costs:

- Bottle with twist top, label, and outer packaging: RM 7.00

• Total Implementation Cost per Bottle: RM 14.80

• Selling Price: RM 15.00

∆ Profit per Bottle: RM 15.00 (selling price) - RM 14.80 (implementation cost) = RM 0.20

# 120ML HAIR TONIC

• Raw Material Costs:

- Hair tonic base: RM 13.67

- Vitamin E: RM 1.76

- Saji oil: RM 0.18

• Packaging Costs:

- Bottle with twist top, label, and outer packaging: RM 11.99

• Total Implementation Cost per Bottle: RM 27.60

• Selling Price: RM 32.00

∆ Profit per Bottle: RM 32.00 (selling price) - RM 27.60 (implementation cost) = RM 4.40

1. Cash Inflows:

- Initial investment from partnership: RM 150

- Cash-on-delivery (COD) transactions: RM 4

- Total Cash Inflows: RM 154

2. Cash Outflows:

- Production Costs:

- 50 ml hair tonic: RM 17,760 (1,200 bottles at RM 14.80 per bottle)

- 120 ml hair tonic: RM 49,680 (1,800 bottles at RM 27.60 per bottle)

- Logistics Expenses:

- Shipping fees: RM 14,700 (3,000 bottles at RM 4.90 per bottle)

- Total Cash Outflows: RM 82,140

3. Net Cash Flow:

- Net Cash Outflow: RM 82,140 (Total Cash Outflows) - RM 154 (Total Cash Inflows)

- Net Cash Outflow: RM 81,986

4. Financial Position:

- Ending Cash Balance: The business ends the year with a net cash outflow of RM 81,986.

- Balance Carried Forward: The entire deficit of RM 81,986 is carried forward to the next year, as there was no balance carried forward from the previous year.

Balance Sheet Comparison

Beginning of 2024

• Total Assets: RM 11,566.66

• Current Assets:

- Inventory: RM 653.33

- Cash: RM 83.33

- Office Supplies: RM 120

• Non-Current Assets:

- Rent Expenditures: RM 300

• Total Liabilities: RM 15,487.66

• Current Liabilities:

- Bank Loans: RM 8,333.33

- Salaries Payable: RM 3,200

- Utilities Payable: RM 200

• Shareholders' Equity:

- Capital Investments: RM 8,483.33

- Retained Earnings: RM 3,754.33

End of 2024

• Total Assets: RM 13,880

• Current Assets:

- Inventory: RM 7,840

- Cash: RM 1,000

- Office Supplies: RM 1,440

• Non-Current Assets:

- Yearly Rent Payments: RM 3,600

• Total Liabilities: RM 100,000

• Current Liabilities:

- Salaries Payable: RM 3,840

- Utilities Payable: RM 2,400

• Shareholders' Equity:

- Capital Investments: RM 100,150

- Retained Earnings: RM 45,052

January 2024

• Total Revenue: RM 75,600

- From 120ml product: RM 57,600

- From 50ml product: RM 18,000

• Cost of Goods Sold (COGS): RM 67,440

• Gross Profit: RM 75,600 (Total Revenue) - RM 67,440 (COGS) = RM 8,160

• Operating Expenses: RM 3,970

- Salaries: RM 3,200

- Rent: RM 300

- Utilities: RM 200

- Office Supplies: RM 120

- Depreciation: RM 150

• Other Income: RM 333.33 (Interest Income)

• Operating Profit Before Tax (PBT): RM 8,160 (Gross Profit) - RM 3,970 (Operating Expenses) + RM 333.33 (Other Income) = RM 4,523.33

• Taxes: RM 769

• Net Profit After Tax (NPAT): RM 4,523.33 (Operating PBT) - RM 769 (Taxes) = RM 3,754.33

Year 2024

• Total Revenue: RM 907,200

- From 120ml product: RM 691,200

- From 50ml product: RM 216,000

• Cost of Goods Sold (COGS): RM 809,280

• Gross Profit: RM 907,200 (Total Revenue) - RM 809,280 (COGS) = RM 97,920

• Operating Expenses: RM 47,640

- Salaries: RM 38,400

- Rent: RM 3,600

- Utilities: RM 2,400

- Office Supplies: RM 1,440

- Depreciation: RM 1,800

• Other Income: RM 4,000 (Interest Income)

• Operating Profit Before Tax (PBT): RM 97,920 (Gross Profit) - RM 47,640 (Operating Expenses) + RM 4,000 (Other Income) = RM 54,280

• Taxes: RM 9,228

• Net Profit After Tax (NPAT): RM 54,280 (Operating PBT) - RM 9,228 (Taxes) = RM 45,052