BUSINESS PLAN

Squash Corner
Bachelor of Science in Tourism Management 3A

PRESENTED BY:

GLICO, EDJIE E.

LIPAO, HURRY JON L.

CUPAG, JERSON A.

QUIBAN, ALVIC EMMANUEL M.

SUBMITTED TO:

MS. MILCAH CADAVIS, MBA

Instructor

May 2023
 TABLE OF CONTENTS

CHAPTER 1: EXECUTIVE SUMMARY

Introduction

CHAPTER 2: COMPANY OVERVIEW

Company History
Vision
Mission
Objectives
Customers
Internal
Key Personnel
Organizational Structure

CHAPTER 3: INDUSTRY ANALYSIS

Markey Opportunities
Growth Projection
Competitive Advantage
Competitors

CHAPTER 4: MARKET ANALYSIS

Target Market

CHAPTER 5: PRODUCTS AND SERVICE

Product Description
Service Description
Pricing Strategy
CHAPTER 6: MARKETING AND SALES STRATEGIES
Marketing Strategy

CHAPTER 7: OPERATIONS AND MANAGEMENT

Business Logo
Location and Facility Management
Location
Map
Daily Operation
Management Policies

CHAPTER 8: FINANCIAL PLAN

Total Sales Projections
Income Statement
Statement of Cash Flow
Statement of Financial Position
Break-even Analysis
Operating Budget

CHAPTER 9: IMPLEMENTATION PLAN

Timeline
Future Product

CHAPTER 10: COMPANY OVERVIEW

I. Executive Summary

Introduction

Squash Corner is a nutritionally focused snack bar aiming to provide a new,

unique, and nutritional food snack to the market, specifically to the people within the

neighboring provinces and islands of Surigao City. The business provides a different

and nutritional food that will cater to clients of all ages, especially children, who are

likely to enjoy the products served by Squash Corner, and it offers their two main

start-up or initial products, which are purely made from vegetables, specifically

squash.

The proponent group crafted and designed a food business that caters to the

concerns of the parents, initiated by new entrepreneurs who, along with their interest

in responding to parents who are having a hard time getting their children to eat

vegetables because the flavor tastes bad, believe the product will solve that problem.

Squash is known only as a vegetable that will be served on the plate as part of a menu.

But with the interest of venturing into other businesses and offering a new product to

the market, the entrepreneurs are willing to get into a business using squash as one

of the leading snacks to offer as chips and muffins. As a result, the new entrepreneurs

are proudly opening a physical store for dine-in and take-out service, Squash Corner,

on the city boulevard in Surigao City.

II. Company Overview

Company History

The company has been a major supporter of numerous community-based

academic and environmental-related activities, including supporting local producers

through trade shows; the recently created Squash Corner is dedicated to serving as a

frontliner or catalyst in continuing to improve the status of education, the environment,

and social enterprise in local communities. The company provides delicious, nutritious,

clean, and quality products that can satisfy the needs of the customers. Today, Squash

Corner provides the best squash chips and muffins in Surigao City, and every

Surigaonon craves their delectable taste.

VISION

Squash Corner envisions itself to be the leading manufacturer of nutritious

snacks to the community and will enable parents to realize that the child's health could

be improved through providing a good snack.

MISSION

Squash Corner mission is to deliver a very unique experience by offering high

quality product with budget-friendly price, and excellent service; strengthen

relationships through bonding and sharing over our nutritious and delicious Chips and

Muffins. Also, increasing customer's satisfaction by assuring that we offer the quality

product in a friendliest and cleanest environment; and to help citizens live a happy and

healthy life by making nutritious food convenient and affordable.

OBJECTIVES

Squash Corner objectives are mainly about the company's finances,

customers, and the company itself.

CUSTOMERS

1. To offer an affordable yet nutritious food to the Customer

2. To establish more branches in different commercial and social institutions by

partnership for the increase of scope and stakeholders; and

3. To establish holiday promotions to attract more buyers.

INTERNAL

1. To ensure that the employees are appealing to encourage more buyers and to

improve the employee-customer relationship;

2. The company shall reach out to the market by using social media as a way of

promoting its products; and

3. To improve the product's quality by conducting research and ensuring that it stays

healthy yet affordable.

KEY PERSONNEL

Squash Corner is managed by the four (4) co-owners, who will oversee all

business transactions and activities.

-Mr. Glico will be the Sales and Marketing Manager, who will manage external

research and coordinate all internal sources of information; develop, execute, and

evaluate new plans for increasing sales and the growth of the business.

-On the other hand, Mr. Cupag will be the operation manager, who will be responsible

for managing daily activities in the snack bar, ensuring that the bar facilities are in tip-

top shape and conductive enough to welcome customers, and attending to customer

complaints and inquiries.

-Mr. Lipao will be the financial manager, responsible for preparing financial reports,

budgets, and financial statements for the business.

- And lastly, Mr. Quiban will be the production manager, who will oversee the

production process and coordinate all activities to ensure enough resources are on

hand.
ORGANIZATIONAL STRUCTURE
III. INDUSTRY ANALYSIS

MARKET OPPORTUNITIES

Surigao City is known to be one of the most business-friendly cities in the

Caraga Region. In fact, as part of the city's fiesta celebration, a night market is set up

on the city's boulevard. It is also the capital city of the province of Surigao del Norte,

which connects consumers and entrepreneurs from neighboring provinces and

islands, making it ideal to start a business with uniquely-made products that would

influence the province and its neighboring cities. The boulevard has many business

opportunities because it is the gathering place for many people who have come to

enjoy the beautiful scenery. As a result, a greater number of visitors, both local and

international, will have inherent market potential for many capitalists, particularly at

Squash Corner.

GROWTH PROJECTION

The customers shall be satisfied with the price and quality of products so that

the sold products increase every month; this can be done by having a quarter-end

survey to the customers.

COMPETITIVE ADVANTAGE

Squash Corner is a kind of a snack bar which is new to the city who are offering

nutritious snacks like Chips and Muffins which is purely made by Squash. The

business considered other snack bars to be competitors, but as we all know, Squash

Corner is offering new snacks to experience.

The following are the Squash Corner competitive advantages:

• A good place to hang out where a sea breeze and scenery with fresh air are offered

• The snack served contains healthy and pure ingredients.

• The manager and staff are well-trained and approachable.

• And also use online tools to better engage customers, allowing them to reserve

and pay online as well as create individual profiles regarding their favorite snacks.

COMPETITORS

Squash Corner identified that there is no other business offering this kind of

product in the target locations, especially since it offers new and uni que products to

the market. But chips and muffins exist in the market by offering the same products,

and they are called indirect competitors like Fel Bakeshop, Homebaker, and other

bakeries that make and offer muffins in a traditional way. Also, there are snack houses

like Potato Corner, and a lot more that consider themselves competitors. But even with

the presence of these competitors, Squash Corner is confidently anticipated to be

profitable and has an edge in the market because it simply offers a snack house and

an offering with a healthy product’s that customers will love to look to.
IV. MARKET ANALYSIS

TARGET MARKET

The target market for the Squash Corner are the common Filipino people. In

other words, it is aimed at both children and adults who are living in and around

Surigao City, the provincial capital, had a population of 118,534 comprising 24.62

percent of the total population of the province, had the largest and Neighboring

provinces Its population as determined by the 2020 Census was 10,621. This

represented 8.29% of the total population of Dinagat Islands province, or 0.38% of the

overall. It shows that the population based on the PSA it reported that 174,906 with a

2.22% annual growth rate thus, Surigao city alone. It expects that more of the target

market the people from neighboring provinces and to the in and out of tourists.

Moreover, customers can buy our products directly from our store at City Boulevard,

Surigao.
V. PRODUCTS AND SERVICES

PRODUCT DESCRIPTION

Chips and muffins are made purely of squash that is why Squash Corner surely

delivered to the market the healthy snacks and it is different from the other snacks that

the people are always taking. Chips are made in squash that the customers would like

to taste differently with lots of flavors to choose. Unopened package of chips will

generally stay for about 2 to 3 weeks after the date on the package. For Muffins, it is

also made of squash that in every bite will taste a great experience than the other

muffins by having more choices of toppings. It will generally stay fresh for about 2 days

when stored in a refrigerator. The management ensures that the product is adhere to

the government's food and safety regulation standards for the safety of the customers.

Squash Chips

Squash Muffins
Making of Squash Chips

Process

1. Slice and peel the pumpkin, and cut pumpkin into small pieces

2. Boil pumpkin until tender in low to medium heat, when it became soft drain and

remove from the casserole. Let it cool down.

3. In the mixing bowl put the boiled pumpkin. Put ¼ tbsp. of chicken powder, ½ tbsp.

of garlic powder and ¼ tbsp. of salt. Mash pumpkin using fork.

4. Add 1/3 cup water or as needed and mix well. And gradually add 2 cups cornstarch

and mix.

5. Knead the dough until smooth.

6. Get some of the pumpkin dough and use cornstarch to prevent the dough from

sticking. Form it into and round and long shape.

7. Boil pumpkin dough until it floats in low to medium heat. Once the dough floats,

boil for another 20 minutes in low heat.

8. After 20 minutes, drain the pumpkin dough and let it cool down. And then after

cooling down refrigerate or chill it overnight.

9. After chilled overnight, slice the dough thinly as long as you can.

10. Transfer pumpkin chips in a bamboo tray or container to sun dry. Dry it for 2 days.

11. After 2 days of sundried, it is ready to fry. Heat oil in the pan, fry pumpkin crackers

in low heat.

12. Once it floats and expands mix a bit and then removes the pan.

13. Ready to serve

Making of Squash Muffins

Process

1. Preheat the oven to 375 degrees and place 12 paper liner into each well of a

standard sized muffin baking pan.

2. In a bowl measure out 1 ¾ cups all- purpose flour, 1 cup white sugar, ½ cups dark

brown sugar, 1 teaspoon baking soda, ½ teaspoon salt, 2 teaspoon cinnamon, ¼

teaspoon ground cloves, and ¼ teaspoon nutmeg.

3. Whisk together until nice and smooth and no brown sugar lumps.

4. Then in a separate bowl crack 2 eggs, use one whole 15-ounce pumpkin puree, ½

cup coconut oil and 1 teaspoon vanilla extract.

5. Whisk these ingredients together until nice and smooth and add them to the dry

ingredients. And whisk them all together.

6. Evenly distribute the batter into each muffin well.

7. Bake the muffin for 20 to 22 minutes or u ntil toothpick inserted into the center

comes out clean.

8. Ready to serve.

SERVICE DESCRIPTION

Squash Corner will cater the customer through its dining and take out services,

for the customer who wants to experience the physical store with a good ambiance

and environment friendly that everybody will enjoy the boulevard sea scenery. To

engage customer to operation, the management also offers some activities and lots of

freebies that catch the attention of every customer to dine and order healthy products

through Squash Corner.

PRICING STRATEGY

In making the squash chips the total raw materials per inventory cost of ₱53.00

per serving. In which it can make 7 serving of chips and it cost of ₱7.57 per serving

and with a target mark-up of 50% added to the cost price so the SRP will be ₱15.00

per serving.

Ingredients Price
2 cups mashed squash ₱25.00
2 cups corn starch ₱11.50
2 chicken cubes ₱12.50
½ tsp. Garlic powder ₱2.00
¼ tsp. Salt ₱2.00
Total ₱53.00

For the squash muffins based on the per serving of raw materials it cost of

₱130.50 in which there are 13 muffins will be make and it cost of ₱10.03 each muffin’s

and with a target mark-up of 50% each so its SRP will be ₱20.00 each.

Ingredients Price
2 cups mashed squash ₱25.00
2 cups all-purpose flour ₱20.50
1 cup brown sugar ₱23.00
1 cup white sugar ₱21.00
1/2 tsp. salt ₱2.00
2 tsp. cinnamon ₱5.00
1/4 tsp ground cloves ₱5.00
1/4 tsp nutmeg ₱5.00
1/2 cup coconut oil ₱19.00
1 teaspoon vanilla extract ₱5.00
Total ₱130.50
Funds needed to renovate business venue: 10,000.00

Funds needed to Machinery & Equipment’s: 100,000.00

Funds needed to Purchase Furniture’s and other long terms Assets: 60,000.00

Operating Expenses for the first 3 Months of Operation: 164,482.00

3 months allowance of unexpected expenditures:

Daily Monthly In 3 Months

Energy cost + 1 105.00 2,730 + 2,300= 15,090.00
LPG cost good for 5,030.00
1 month:2,300
Water 100.00 2,600.00 7,800.00
Logistics/Transpo 250.00 6,630.00 19,890.00
Labor 300.00 7,800.00 13,400.00
Other expenditures 9,338.00
Total 65,518.00

Total 400,000.00
VI. MARKETING AND SALES STRATEGIES

MARKETING STRATEGY

For individuals, social media is used to keep in touch with friends and extended

family. Some people will use social media applications to network for job opportunities,

connect with people all over the world who share similar interests, and share their

thoughts, feelings, insights, and emotions (Investopedia. com, 2019). Due to this, the

company's advertising will be done through the use of social media, especially on

Facebook, Instagram, and YouTube. The company will make a page and website to

promote their products and services. The page and website that will be made available

can be messaged tor pre-orders. The company will partner with schools and install

stalls in order to further promote and widen the scope of the products and servi ces.

And also encourage the use of word-of-mouth publicity from loyal customers and the

distribution of fliers and handbills in target areas in and around the neighborhood.
VII. OPERATIONS AND MANAGEMENT

Business Logo

Location and Facility Management

Facility management is the coordination of the physical workplace with the

people and work of an organization. The owners will seek to improve efficiency and

increase profits while managing the overall operations. Their task is to oversee daily

business activities, improve business functions, manage budgets, develop strategic

plans, create policies, and communicate business goals.

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

Location

Squash Corner will be located at the heart of the city, on the city boulevard in

Surigao City, Surigao del Norte. The place is such a good and relaxing place where

the air is refreshing with the sea breeze scenery. The business has a better chance

for the coming in and going out of people and tourists because it is located near

Surigao City's port, which connects to the nearby provinces and islands.

MAP

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

Daily Operations

Squash Corner operates hours every day from Monday to Saturday (9:00am to

11:00am and 5:00pm to 9:00pm). The Business anticipated more customers between

(9:00am to 11:00am and 5:00pm to 9:00pm) in boulevard's night market Monday to

Saturday for home-coming customers.

Management Policies

In order to foster discipline and harmony among partners and staff, Squash

Corner has established rules, policies, and regulations. Policies are in the place to

ensure that the business operations are efficient, that employees are not taken

advantage of, and that everyone is able to perform their own responsibilities.

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

VII. FINANCIAL PLAN

FINANCIAL PROJECTION

The place, equipment, and supplies needed for the Squash Corner to operate

are contributed by the owners of the business, which they have shared to produce the

products and put up a physical store with a total projected start-up capital of

P400,000.00, of which the owners shared P100,000.00 each.

Total Sales Projections

Item Unit Price Number of Units Sold Daily

Chips (Orig.) 15.00 40
Chips (with 5.00 45
Toppings)
Muffins (Orig) 20.00 50
Muffins (with 8.00 30
Toppings)
DRINKS

Expenses Gross Profit Net

DAILY 3,770.00 4,690.00 990.00 990.00 net daily

WEEKLY 22,620.00 28,140.00 5,520.00 5,520.00 net weekly

MONTHLY 90,480.00 112,560.00 22,080.00 22,080.00 net monthly

ANNUAL 1,085,760.00 1,350,720.00 264,960.00 264,960.00 net annually

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

INCOME STATEMENT

For Year Ended Oct 2024

Revenues

Revenues from customers: 1, 350,720.00

Cost of Materials and Packaging: 741,000.00

NET: 609,720.00

Expenses total: 495, 436.00

Net income before tax: 114,284.00

Tax expense: 28,571.00

Income after taxes: 85,713.00

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

STATEMENT OF CASH FLOW

Year 0

Cash flow from operating activities

Inflows

Outflows

Cash flow from investing activities

Inflows

Outflows

Cash paid for building renovation: 10, 000.00

Cash paid for equipment: 100,000.00

Cash paid for other machinery and other furniture: 60,000.00

Cash paid for kitchen utensils: 7,825.00

Total: 177, 825.00

Total Cash flow from Financing Activities:

Add: Cash Beginning: 400,000.00

Cash Ending: 222, 175.00

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

Year 1
Cash Flow from Operating Activities
Inflows
Cash received from customer: 1, 350,720.00

Outflows
Cash paid for Raw Materials: 741,000.00
Cash paid for Purchase and supplies: 2,744.00
Cash paid for Salaries: 56,200.00
Cash paid for Delivery and Maintenance: 36,600.00
Cash paid for Utilities: 196,188.00
Cash paid for LPG: 27,600
Cash paid for Regulatory fees: 4,535.00
Cash paid for Advertising Expense: 16,884.00
Cash paid for Annual Rent: 120,000.00
Cash paid for Taxes:
Total Cash Flows from Operating activities: 148,969.00
Cash flow from investing activities
Inflows
-
Outflows
-
Cash flow from Financing activities
Inflows
-
Outflows
-
Total Cash flow from Financing Activities:
Add: Cash Beginning: 222,175.00
Cash Ending: 371,144.00

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

STATEMENT OF FINANCIAL POSITION

Year 0

ASSETS

Current Assets

Cash: 222,175.00

Supplies: -

Non-current Assets

Building Improvements: 10,000.00

Machinery and Equipment net: 100,000.00

Furniture and other assets: 60,000.00

Kitchen utensils: 7,825.00

Total Assets: 400,000.00

LIABILITIES AND OWNER’S EQUITY

Current liabilities

Income tax payable: -

Total Partner's Equity: 400,000.00

Total Liabilities and Equity: 400,000.00

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

Year 1

ASSETS

Current Assets

Cash: 371,144.00

Supplies: -

Non-current Assets

Building Improvements: 8,600.00

Machinery and Equipment net: 76,760.00

Furniture and other assets: 51,520.00

Kitchen utensils: 6,260.00

Total Assets: 514,284.00

LIABILITIES AND OWNER'S EQUITY

Current liabilities

Income tax payable: 28,571.00

Total Partner's Equity: 485,713.00

Total Liabilities and Equity: 514,284.00

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

Break-even Analysis

This particular section of the financial Statements Analysis chapter shows how

much consumer demand is needed in order that the company can neither enjoy profits

nor suffer from losses.

OPERATINGBUDGET

This section of the financial study shows computations for balances

appearing in the financial statements.

SCHEDULE 1

COMPUTATION FOR INITIAL CAPITAL REQUIREMENT

Funds needed to renovate business venue 10,000.00
Funds needed to Machinery & Equipments 100,000.00
Funds needed to Purchase Furnitures and other long terms Assets 60,000.00
Operating Expenses for the first 3 Months of Operation 164,482.00
Allowance for unexpected expenditures 65,518.00
Total 400,000.00

SCHEDULE 2

SCHEDULE OF REVENUES

ANNUAL SALES SUMMARY

SALES PER DAY SALES PER TOTAL REVENUES
WEEK
YEAR 1 4,690.00 28,140.00 1, 350,720.00

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

SCHEDULE 3

SCHEDULE OF COST OF RAW MATERIALS AND PACKAGING.

Cost/Day COST PER WEEK ANNUAL COST

YEAR 1 3,770.00 22,620.00 741,000.00

SCHEDULE 4

SCHEDULE OF ANNUAL SUPPLIES PURCHASED AND USED FOR THE

FIRST YEAR

Particular/s Quantity Unit Unit Cost Total Cost

Record Book 5 pc/s 60.00 300.00
Official Receipt 8 stub 150.00 1,200.00
Ballpen 24 pc/s 10.00 240.00
Bond Paper 2 ream 300.00 600.00
Stapler 1 pc/s 150.00 150.00
Staple wire 12 box 17.00 204.00
Folder 10 pc/s 5.00 50.00
ANNUAL OFFICE SUPLIES Purchased and used 2,744.00

SCHEDULE 5

SCHEDULE OF INCOME TAX PAYABLE

YEAR 1
BEGINNING BALANCE
ADD. TAX EXPENSES 28,571.00
TOTAL 28,571.00
LESS: PAYMENTS -
ENDING BALANCE 28,571.00

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

VIII. IMPLEMENTATION PLAN

TIMELINE

FUTURE PRODUCT

Squash Corner plans to have a greater variety of flavors in its chips and muffins,

aside from the squash that was originally offered in the market. The management also

intends to launch new products that the market will undoubtedly enjoy. Also, the

management envisions opening more stores and stalls so that the market can assure

its dedication to delivering healthy foods to the people in Surigao City and the whole

province of Surigao del Norte.

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu
 Republic of the Philippines
SURIGAO DEL NORTE STATE UNIVERSITY
Narciso Street, Surigao City 8400, Philippines

“For Nation’s Greater Heights”

IX. APPENDIX

https://www.statista.com/statistics/1121850/malnutrition-cases-caraga-region-by-province-philippines/
https://www.thethriftypinay.com/2021/01/23/how-to-make-a-balance-sheet-for-beginners/

https://bench.co/blog/accounting/cash-flow-statements/

https://www.investopedia.com/terms/b/balancesheet.asp

https://www.fundingcircle.com/uk/

https://www.smartsheet.com/content/small-business-balance-sheet-templates

https://basicaccountinghelp.com/financial-statements-for-a-small-business.html

https://www.freshbooks.com/hub/reports/sample-balance-sheet-and-income-statement-small-business

https://www.financestrategists.com/wealth-management/financial-statements/?gclid=CjwKCAjw9pGjBhB-
EiwAa5jl3GV8SBCy4K2qHFwiaUcCkctqpZQL49zYU61wXtu9OP-UAUV5IFkw7RoCcpcQAvD_BwE

https://www.financestrategists.com/wealth-management/financial-statements/debt-vs-equity/

https://online.hbs.edu/blog/post/how-to-prepare-a-balance-sheet

BUSINESS PERMITS AND LICENCES

Tel. Nos.: (086) 8 27-3741 Email: [email protected]

(086) 827-3742 URL: snsu.edu