Business Plan on Liquid Soap Formula

EXECUTIVE SUMMARY

The Product will be Liquid Car Wash Formula which will be called

“Sparklz”. However, our formula is not limited to Car but also to

other domestic washing activities. Our customers are people from

all works of life and ages. Sparklz Limited is a Private Liability

Company located at Barnawa Campus, College of Environmental

Science, Department of Environmental Studies. The Company is

planned to start in April, 2013 and will produce Liquid Car Wash

Formula on inception, introduce other liquid formula production

after three (3) years of operation.

The target market is Nigeria and the sub-region. Based on

established survey data, Nigeria alone has car importation of about

15 percent in the first half of 2012, compared with the same period

last year, as credit flows recovered in Africa’s second-biggest

economy, dealers. Due to this huge demand there is minimal

competition for the Company and we intend to explore this market

through a comprehensive market strategy.

Our Major strengths which will deliver our markets include, the

Company’s investments in backward investigation for the purpose of

providing for its basic raw material inputs that can hardly be

matched by our Competitors and the introduction of network of

distribution which will encompass outlet dealers in various cities,

GSM and online sales.

The Directors of the Company are well experienced in their chosen

field; all their experiences will be brought to bear in the new

Company, and to kick-start at a minimal rate with high quality

product to penetrate the existing market and customers easily.

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1. Projected Sales for Three (3) YearsYEAR 1 YEAR 2 YEAR 3N250,000.00 N350,000.00 N500,000.00

2. Net Profit for Three (3) YearsYEAR 1 YEAR 2 YEAR 3N80,000.00 N150,000.00 N300,000.00

3. Net cash flow projection for year 2013 closing at December isN150,000.00

We believe that the above statement will make our Company remainfocused and committed towards attainment of its goals andobjectives to make fish available to everybody, thereby boostingthe health and national economy of the country.

TABLE OF CONTENTS

Executive Summary - - - - - i – ii Table of Content - - - - - iii Partners Name - - - - - iv

1.00 Background - - - - - 1 – 21.10 Current Status - - - - - 21.20 Future Development Plan of the Company - - 3 – 5

2.00 Products/Services - - - - - 52.20 Propriety Features - - - - - 62.30 Future Development Plans - - - - 62.40 Product Liabilities - - - - - 62.50 Technology: Research and Development - - 6 – 7

3.00 Market Analysis - - - - - 73.10 Target Market and Characteristics - - - 73.20 Market Share, Trends, and Growth Potential - - 7 – 83.30 Sales, Distributions and Profit by Product/Services - 83.40 Service and Warranty Policies - - - 83.50 Advertising, Public Relation and Promotion - - 93.60 Marketing Penetration Goals - - - 93.70 Competitive Analysis - - - - 9

4.00 Production/Operations - - - - 94.10 Location - - - - - 94.20 Facilities and Equipment - - - - 104.30 Production and operation - - - - 10 – 134.40 Management and Ownership/Administration - - 13 – 15

5.00 Financial Management - - - - 155.10 Capital Investment - - - - - 155.20 Capital Utilization - - - - - 155.30 Desired Capital and Purpose - - - - 155.40 Sources of Capital - - - - - 15

5.50 Current Financial Status - - - - 165.60 Projections - - - - - 17 – 22

6.00 Conclusion - - - - - 23

Appendices

iii

BUSINESS PLAN FOR SPARKLEZ LIMITED

THE COMPANY

1.00 BACKGROUND1.01 Legal Form of Business

Sparklez Limited is incorporated as a Private LimitedLiability Company with the Corporate Affairs Commission. Thefarm is an integrated enterprise that produces LiquidCar/Domestic Wash products; The Company is a whollyindigenous controlled company.

1.02 Start-Up DateThe start-up date of the enterprise is April, 2013.

1.03 Location of the Enterprise The site is located at Kaduna Polytechnic, Barnawa, Kaduna

State. It has enough space to utilize for the variouscommercial activities.

The site for the production is readily accessible withlight, water etc and a ready market in Kaduna and environsto meet the immediate need of the people.

The products have a unique name and logo of the enterprisethat has been registered as a trade mark to differentiate itfrom other competitors’ products.

1.04 VisionTo be a unique enterprise that adds value to Liquid Washproducts, and be a Model Integrated Business Development inNigeria (Africa) of International repute.

1.05 Mission To blend local liquid wash formula skills with moderntechnology in developing a profitable, integrated liquid wash

products in order to deliver value added washing products ofthe highest quality from the farm to the consumer market.

1.06 Objectives The product intends to service the local market with high

quality products, but will further proceed to add value andexport to other African countries and Abroad.

To provide a variety of washing products that will meet theever demanding needs of the customer.

To provide high quality recipe for sales to otherenterprise, individual and the general public or any personswho intends to start-up a company as ours.

1.07 Promoters/Founders

The ownership structure of the company who are the foundersalso constitutes the board of directors.

Miss. Maria O. Lorge - (Chairman/DirectorGeneral)

Mr. Samuel, Mayowa Moses - (Executive Director) Mr. Suleiman Bius Momoh - (Executive Director) Mr. Marshal Moses - (Executive Director) Achir Juliet N. - (Executive Director) Usman Musa Idris - (Executive Director) Hamza Jimoh Salau - (Executive Director) Abdulrahman Kudan Saidu - (Executive Director) Muhammad Bello - (Accountant) Miss. Jamila Abbas Murtala - (Company Secretary)

1.10 CURRENT STATUS/ASSESSMENT OF RISKThe SWOT analysis of Sparklez Limited is used to indicate thecurrent status of the company.

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1.11 Strength The name and logo of the company which connotes quality of

high standard.

The competence available to the company due to the profilesof the directors (qualified and seasoned business men andwomen)

The quality of technical staff that is well trained anddisciplined.

The high quality of our products will be certified byrelevant regulatory bodies.

The company’s investment in backward integration for thepurpose of providing for its basic raw material inputs thatcan hardly be matched by our competitors.

1.12 Weakness Newness in the market

Marketing management is not given appropriate emphasis as atpresent.

Erratic power supply and outages from the Power HoldingCompany of Nigeria

1.13 Opportunities The market has opportunities for liquid wash formula

products development and brand extension.

The continuing trend of customers to “quality” productoffers a significant opportunity for the company products.

1.14 Threats The company’s products are threatened by Government policies

on importation. Multi-nationals are allowed to bring in

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international products at competitive prices or less.Thereby forestalling the growth of local and indigenouscompanies.

Bank interest rates, high inflation rates, coupled withdwindling consumer disposable income are affectingavailability and cost of capital, operating costs andconsumer demand.

1.15 Start Up Capital A working capital of Fifty Thousand (N50,000.00) Naira isrequired to start operation. The founders/owners of thecompany will contribute the sum of One Hundred Thousand(N100,000.00) Naira in the same proportion. This will be thestartup capital for the first year and as the business boom,it will increase.

1.20 FUTURE DEVELOPMENT PLAN OF THE COMPANY1.21 Company Goals and Strategies

To lay the background on which to establish the strategic goalenvisioned by the management of the company, we state below anoutline review of the existing external and internalenvironment that impact directly on the business of thecompany.

International EnvironmentNigeria is a member of the Economic Community of WestAfrican States (ECOWAS). Arrangements have reached advancestage to introduce Common External Tariff (CET) within theECOWAS sub-region. This move is viewed as a threat to thecompetitiveness of local products and goods in Nigeriamainly because of the unregulated importation and porosityof the border with our neighbours.

Political/Regulatory EnvironmentThe Government both imposes strategic constraints as well asprovides opportunities for local industries. This may come

in the form of monetary and fiscal policies as well aslegislative and regulatory controls. There have beenattempts in recent times to increase VAT from 5% to 10%,this will be a threat to the survival of companies likeours, as smuggled cheap imports still find their way to ourmarkets.

Economic Environment High inflation rates coupled with high bank interests areaffecting availability and cost of capital with operatingcosts. The public infrastructure represented by powersupply, energy, roads etc, are in a state of decay. Thismakes the cost of doing business higher, compared with othereconomies.

Technological Environment Strategies developed around the cutting edge oftechnological advances create competitive advantages. Thecomputerized management information system makes informationavailable with speed. It is an enabler of innovation and itis a collapse of time and space. The advent of e-commercehas converted the entire business world into a globalvillage.

1.22 Company Goals

The company’s principal goal is to remain the preferredsupplier of fish and fish products in Nigeria and a leadingparticipant in industry within the ECOWAS sub-regionalmarket.

The firm aspires to provide superior customer value to itssubstantial and diversified customer base that includesindividuals, organization, private companies and the public

To occupy the first top five (5) leadership position in allits selected markets.

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To enter the ECOWAS sub-regional market in the next three(3) years after accessing the Federal GovernmentEntrepreneurship Project (You Win).

1.23 StrategiesTo enable the company achieve its goals, three (3) strategies

are to be emphasized;

Low Production (Operating) CostHigh Operating Cost arise because of high of high productionwastages, material value loss, usually long operating cycle,etc. readily available raw material and acquisition of newtechnology will enable the company to cut cost by automationof its operation to enhance speed of operation, quality offish and finished fish products, and reduction in wasteproduction. When this is achieved, it will become possiblefor the company to charge lower prices when compared withits competitors.

Product Differentiation The market offers will be differentiated along theproduction and services differentiation. Product featuresmatters to the consumers. The Research and DevelopmentDepartment is to be properly staffed and equipped withfacilities to enable the company stay ahead of competitionin product innovation so as to enable the company earn extrasales revenue.

Promotional Strategy The promotional strategy will require far more thandeveloping good quality products pricing them attractivelyand making them accessible to target consumers. In additionto advertising, publicity, personal selling and below-the-line activity, a marketing mix will be orchestrated formaximum communication impact. Extra efforts are to be madein accessing distribution channels in order to obtain a fairshare in apace so as to feature the products prominently.

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1.24 Company Summary The company will be established as a partnership business.This will be selected on the basis of the memberscontributed capital to establish the business. Some of thefactors the company needs to succeed are the favourablemarket demands, the quality and quantity of the product. Theattractive packaging of the product will also help in makingthe product become a household name. it is our intention togrow Sparklez Limited into a large with good customerrelationship. We intend to depend on our attorney handle allaspect of setting up the partnership deeds and maintainingproper account record.

1.25 Company OwnershipThe company operates as a partnership business in which allmembers shall have equal share of liability. The share ofprofit, duties, obligation and dissolution of thepartnership shall all be stated in the partnership deeds.

2.00 PRODUCTS/SERVICES2.10 DESCRIPTION OF PRODUCTS AND SERVICES

The product is liquid car/domestic washing formula, whichshall be labeled Sparklez. The uniqueness of our product fromother will be identified via it packaging, texture, thickness,colour and fragrance. The product will be hygienically andcarefully produce to guarantee it safety and it harmlessnature to the skin and other object it will be used on.

UsesIt can be use for car washingIt can be use for kitchen utensils It can also be use for all general washing

2.20 PROPRIETARY FEATURES Our feeds through research and technological innovation will

float similar to imported feeds. This will give our products

its distinctive feature because some local feeds produced donot float thereby creating feed wastage and water pollution.

All company products, fish and fish products (feeds) willbear our trademark and its patent right, logo and thetrademark will be registered with the Corporate AffairsCommission (CAC).

2.30 FUTURE DEVELOPMENT PLANSStreamline Fish Farm Limited intends to expand in the next 5

to 10 years by; Expansion of catfish production from 480 tonnes/year to

2,000 tonnes/year Introduction of Tilapia fish production in the fifth year

from 200 tonnes/year to 1,000 tonnes/year Expansion of the existing cereal farm from 100 to 500

hectares to produce 80% of cereals needed for the feedsmill.

Establish the production of ornamental fish Expand the feeds mill capacity to 20,000 tonnes per year Establish a 10,000 bird poultry farm to use the advantage of

the feeds mill in cost reduction for poultry feeds. Also touse chicken offal’s in fish feeds and poultry water inculturing earthen ponds.

2.40 PRODUCT LIABILITIES The company will insure products during transportation. The ponds, buildings and equipment will be insured against

vandalization/theft, natural disaster and fire. The entire permanent labour force will be insured against

industrial accident. Streamline Fish Farm products (fish and fish products) were

tested and had met the ISO, SON and NAFDAC certification.

2.50 TECHNOLOGY: RESEARCH AND DEVELOPMENT 2.51 Concept Development

The concept of the product was developed out of the desire tocapture at least 15% of the annual fish market, which isconfirmed to be over Four Hundred and Fifty Billion (N450,000,000,000.00) Naira, develop local feeds that will competefavourably with imported ones with the resultant effect of

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boosting fish farming and conserving foreign exchange. Thismight eventually lead to Naira appreciation.

2.20 COMPETITIVE COMPARISON Our competitors in the market are the likes of Morning

Fresh, Mama etc. these product limits theirs to dash washingformula but we have made our product to be a multi-purposeproduct which includes car washing, kitchen utensils, clothwashing and for general washing purposes.

We will also make use of our marketing strategy to penetrateinto the market and create a sound, strong relationshipbetween our product and customers.

3.00 MARKET ANALYSIS 3.10 TARGET MARKET AND CHARACTERISTICS

The liquid washing formula market is a huge market inNigeria that is growing fast due to increase in populationand the desire to have a quality formula by low, the mediumand high income earning class.

Our potential customers are people from the ages of 10 – 60years which will include both male and female gender.

3.20 MARKET SHARE, TRENDS AND GROWTH POTENTIAL

In the first year, we intend to penetrate 15% if the market,increasing to 20% by the second year. By the end of thethird year, we hope to be one among the largest liquidwashing formula producers in the country and also ECOWASsub-region.

3.21 BRANDING 6

The brand name for the product will be Sparklez andintend to make it promote the company image in themarket.

3.30 SALES, DISTRIBUTIONS AND PROFIT BY PRODUCT/SERVICES3.31 Projected Sales

From our projection above, the projected sales for the firstyear is Two Hundred and Fifty Thousand (N250,000.00) Naira.In the second year, Three Hundred and Fifty Thousand (N350,000,000) Naira and the third year will be Five HundredThousand (N500,000.00) Naira

3.32 Sales and Distribution Sales and distribution decisions that must be made include:a) Whom to sell to b) When to sell our product toc) At what price to sell d) Advertising

We will develop relationship marketing. We will use agents with shops at strategic locations to

sell our products. We shall introduce online and GSM sales and off course

advertisement and also as a fresher in the market, we willalso packaged some little gift items in our product tostimulate customers.

3.33 PRICING The prices of our product shall be between N150 – N400depending on the size or kg of the product and also dependingon prevailing market circumstances and line of distribution.This will however be about 5% to 10% less than ourcompetitors’ price as an advantage and marketing strategy.

3.40 SERVICE AND WARRANTY POLICIES

Sparklez Limited shall ensure that its services are of thehighest standard quality, such that our customers, apartfrom being satisfied, will be highly impressed.

There will be a guarantee on our products purchased thatthey are of the quality represented and will be replaced iffound to be faulty.

Other form of services we shall provide include after salesservices and an effective feedback mechanism of our productsand customers alike will be put in place.

3.50 ADVERTISING, PUBLIC RELATION AND PROMOTION In advertising the products, the company will sponsor on

radio, using of handbills, posters etc. We will give out calendars, biros, exercise books, T-shirts

with inscriptions of the company, especially duringfestivities to our customers as a sign of appreciation andgratification.

Our agents’ shops shall be branded with the company’s nameand logo..

3.60 MARKET PENETRATION GOALSOur market goals will include; Keeping pace and responding quickly to market needs. Increase in annual sales with the introduction of other

product in the market. Being flexible and willing to change. Continuous training of production and sales staff in advance

high-tech production and proficient service deliveryrespectively.

Managing our business in highly professional manner. Constantly searching for emerging market opportunities. Continuously learning and innovating, and above all Being entrepreneurial.

4.00 PRODUCTION/OPERATIONS4.10 Location

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The Production site is strategically located in KadunaPolytechnic, Barnawa Campus, Department of EnvironmentalStudies, Kaduna, Kaduna state.

4.20 FACILITIES AND EQUIPMENTThe farm is a medium size farm with the following facilities

and equipment.

Mixing Bowls Turner (Pestle) Plstic or Rubber Gloves Spoons Measurer Water Heater Rubber Containers

Raw Material Nitro - Sol Soda –Ash Caustic Soda SLS Sulphuric Acid Others

4.40 MANAGEMENT AND OWNERSHIP/ADMINISTRATION4.41 Board of Director/Ownership

The Company will be Limited liability with a board ofDirectors and each member of the board will contribute tothe startup capital as follows: -

BOARD OF DIRECTOR AND OWNERSHIP STRUCTURE OF THE COMPANY

S/N

NAME OF MEMBER POSITION AMOUNT(N)

SHAREHOLDING

8

(%)1 Miss. Maria O. Lorge Director General 10,

000.0010%

2 Mr. Samuel, MayowaMoses

Executive Director Prod.

10,000.00

10%

3 Mr. Suleiman BiusMomoh

Executive DirectorFinance

10,000.00

10%

4 Mr. Marshal Moses Executive DirectorAdmin

10,000.00

10%

5 Miss. Achir JulietN.

Company Secretary 10,000.00

10%

6 Mr. Usman Musa Idris Farm Manager 10,000.00

10%

7 Mr. Hamza JimohSalau

Production Manager 10,000.00

10%

8 Mr. Abdulrahman K.Saidu

Sales Manager 10,000.00

10%

9 Mr. Muhammad Bello Finance Manager 10,000.00

10%

10 Miss. Jamila AbbasMurtala

Quality ControlHead

10,000.00

10%

TOTAL 100,000.00 100%

4.43 Management Team The Management team comprises the following persons: -

S/N

NAME OF STAFF POSITION

1 Miss. Maria O. Lorge Director General2 Mr. Samuel, Mayowa

MosesExecutive DirectorProduction

3 Mr. Suleiman BiusMomoh

Executive DirectorFinance

4 Mr. Marshal Moses Executive DirectorAdmin

5 Miss. Achir JulietN.

Company Secretary

6 Mr. Usman Musa Idris Farm Manager

7 Mr. Hamza JimohSalau

Production Manager

8 Mr. Abdulrahman K.Saidu

Sales Manager

9 Mr. Muhammad Bello Finance Manager10 Miss. Jamila Abbas

MurtalaQuality Control Head

4.44 Recruitment and Selection The recruitment and selection of highly motivated and

skilled competent senior staff will be done through theplacement of advert in post offices Shortlisted candidateswill be interviewed before the final selection andengagement.

The Management team and other engage senior staff willconstitute the interview panel to select and recommend forengagement the junior staff. This will ensure that skilledand competent staff will be selected for the variousdepartments without compromising standards.

4.46 Retention and Motivation of Employees We will ensure prompt and regular payment of employees.

Over time and bonus will be paid as at when due. We will consistently review our wages and salaries as the

Company turn over and Project increases to encourageemployees’ dedication and commitment to the company.

After 5-10 years of dedicated service, senior employees willbe highly motivated and some rewards will be accorded

Employees at all level will be trained and retrained tobuild capacity and keep them in touch with current trends.

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In addition to weekly management meetings and monthly Boardmeeting, regular consultative meeting will also be held withthe employees.

4.47 Insurance Insurance for the company will include fire insurance to

cover infrastructures and equipments, theft, workman’scompensation in care of industrial accident, motor vehicleto cover vehicle goods in transit.

4.48 Risk Analysis and Management This business proposal is prone to risks and for it to be

very successful, they must be identified and managed. There are basically two (2) types of risks identified,

controllable and uncontrollable risks. The uncontrollable risks we have indentified that many

affect Streamline Farms Ltd include the nature of theeconomy, Government policies and political stability.

The controllable risks we have identified that can bemanaged for the business to be very successful include:

I. Market Risks: These are risks that may emanate from anypart of the marketing chain. To manage these, we intendto employ highly professional and skilled marketing andsales staff that will be continuously trained andretrained with emergent current circumstances anddevelopment. We intend also to be innovative and thepromotions and adverts as marketing strategy.

II. Operation Risks: These are unforeseen circumstances suchas flooding, fire, theft, vandalism and accidents thatmay occur in the course of operating the business, tomanage these successfully, we did have an insurancepolicy that covers all these areas.

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III. Credit Risks: this business cannot be very successful andexpand as it should be without credit facilities.However, this will be managed effectively through thestrategy of Purpose, Amount, Repayment, Team andSecurity (PARTS).

IV. Liquidity Risks: From the profit and loss projection, cashflow projection, the company has adequate liquidity,and to avoid having idle cash as the business profit inBank grows, we will buy shares in Banks to attract themin expending our business in other Agro-AlliedIndustries.

5.00 FINANCIAL MANAGEMENT5.10 CAPITAL INVESTMENT

The amount to be invested as start-up capital for the FishFarm will be Fifty Thousand (50, 000.00) Naira only.

The Directors will provide Two Hundred Million (N100,000,000.00) Naira by way of contribution.

5.30 DESIRED CAPITAL AND PURPOSE The start-up capital of N50,000.00 is required for the

business to take off. The amount will be needed to pay formaterials, equipment/operating costs while N50,000.00 willbe budgeted for other miscellaneous and unforeseencircumstances that might arise during implementation of theproject.

5.40 SOURCES OF CAPITALSources of capital available are: Members Equity - N100,000,000.00

5.50 CURRENT FINANCIAL STATUS Assumptions The demand is expected to remain relatively stable. We do not expect any major upset from our competitors within

the period. However, 5-10% increase in the production of our product has

been made.

The planned increase in general salary of workers makes ourprojection relatively conservative.

The most significant cost of the venture is cost of rawmaterials.

Effective utilization of staff to ensure that each staffminimizes idle time.

Cost can be minimized through production control byallotting time to each operation.

The projected sales from profit and loss account justifyentering the market.

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TRADING, PROFIT AND LOSS ACCOUNT FOR ENDED DECEMBER 2013

DR N

CR N

Opening stock

50,000

Sales 91,500

Add Less:

Purchase

30,000

Return inward 4,000

Carriage Inwards

1,000

81,000

Less

Return Outwards

10,000

Cost of good available

71,000

Less

Closing Stock 12,000

Cost of goods sold 59,000

Gross Profit c/d 28,500

87,500 87,500

Expenses

Carriage Outward 100 Gross Profit b/d 7,800

Wages & Salaries 5,000 Discount Received

500

Telephones Charges 1,500

General Office Expenses 500

Bad Debt 750

Net Profit 8,350

8,350

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BALANCE SHEET AS AT THE YEAR ENDED 2013

DR CR

Capital 50,000 Fixed Assets 60,000AddNet Profit 13,000

63,000Less Drawing 2,500

Current Liabilities

61,500 Debtor 1,500Long term Liability Stock 1,000Creditor 6500 Cash 5,500Overdraft1,200

Bank 1,200

69,200 69,200

Break Even Analysis

BEP = FC-VC where SP

BEP = Break Even PointFC = Fixed CostVC = Variable CostSP = Selling Price

Fixed CostTransportation = 4,000.00Technical Assistance = 3,000.00Packaging = 2,500.00Fuel = 3,000.00Insurance = 3,000.00Membership = 2,500.00Marketing = 7,500.00Raw Material = 10,000.00Total Fixed Cost = N35,500.00

Variable CostGeneral Admin = 2,000.00Interest = 8,350.00Others = 3,150.00Energy = 5,000.00Maintenance = 2,000.00 Total Variable Cost = N20,500.00

Therefore BEP = 35,500 – 20,500 300

= 50.00 Formula

6.00 CONCLUSIONThis business is the first of its kind in northern Nigeria. Ifadequately planned and managed on good advice as envisage inthis proposal, it will be a model in the country and willexpand to be the largest in the country.

It is highly profitable, worthwhile, satisfying occupation andfeasible based on the in-depth analysis shown in this proposalfrom year one to three.

On the whole, the business plan does not claim to be allinclusive. What we tried to do is to give the basis on whichan ideal fish farm could operate profitably. As the businessprogresses, unavoidable risks, especially those ofenvironmental factors could evolve thereby causing some slightchanges to the set up.

BUSINESS PLANON

PRODUCTION, SALES AND DISTRIBUTION OF LIQUID WASHING FORMULA (SPARKLEZ)

SUBMITTED

TO

Mr. Abdulkareem Sule ObaitoBy

Group 3

Department Estate ManagementSchool of Geodesy and Land Administration

Kaduna Polytechnic

National Diploma ND II (Evening)13th April 2013

PARTNERS NAMES REG. NO

Miss. Maria O. Lorge - - - - - 2010/096

Samuel, Mayowa Moses - - - - - 2010/069

Mr. Suleiman Bius Momoh - - - - - 2010/022

Mr. Marshal Moses - - - - - 2010/039

Miss. Achir Juliet N. - - - - - 2010/052

Mr. Usman Musa Idris - - - - - 2010/065

Mr. Hamza Jimoh Salau - - - - - 2010/082

Mr. Abdulrahman Kudan Saidu - - - - 2010/060

Mr. Muhammad Bello - - - - - 2010/062

Miss. Jamila Abbas Murtala - - - - -

2010/047

Appendix

PICTORIAL VIEW DURING PROCESSING

APPENDIX 2

MANAGEMENT ORGANIZATION CHART

BOARD OF DIRECTORS

CHAIRMAN/ DIRECTORGENERAL

ExecutiveDirector,

COMPANYSECRETARY

ExecutiveDirector,

ExecutiveDirector,

QualityControl

Maintenance

Production Manager

SalesManager

Finance Manager

IndustrialRelation

PersonnelManagement

Sales Officer

Credit Officer

Accounting

Auditing