Juicy Pure: Business Plan for an Organic Cold-Press Juice Company

This business plan outlines the strategy for Juicy Pure, a proposed organic cold-press juice manufacturing company in Melbourne. The plan includes a written pitch, visual pitch, and backer rewards, detailing the business opportunity, consumer needs, target market, and social impact. It analyzes relevant megatrends, such as the rising health consciousness of consumers and increasing disposable incomes, and provides a sales and marketing strategy based on the 4Ps (Product, Price, Place, Promotion). The operational strategy covers structure, outsourcing, and risk management, while the financial plans include P&L statements, balance sheets, capital requirements, and valuation. The plan also incorporates market analysis, competitive analysis, and opportunity testing to assess the viability of the business. The business aims to provide high-quality, nutritious organic juices while contributing positively to the community through donations and health-conscious events. The company focuses on using recycled packaging to reduce environmental impact and aims to compete with competitive pricing strategies.

Running head: CORPORATE ACCOUNTING
Corporate Accounting
Name of the Student
Name of the University
Authors Note
Course ID

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Table of Contents
Business Plan Pitch..................................................................................................2
1.1: Written Pitch:......................................................................................................2
1.2 Visual pitch..........................................................................................................3
1.3: Backer Rewards.................................................................................................5
2: Business Opportunity:..............................................................................................6
2.1: Consumer need and target market:...................................................................6
2.2: Social Impact:.....................................................................................................6
2.3: Relevant Megatrends:........................................................................................7
2.4: Similar Successful Campaign:...........................................................................8
2.5: Opportunity Testing Plan:..................................................................................9
3.0: Sales and Marketing Strategy:..............................................................................9
3.1 Fundamentals:....................................................................................................9
3.2: Social media and Free Publicity:.....................................................................12
3.3: Measurement and information:........................................................................13
4.0: Operational Strategy............................................................................................13
4.1: Operational Structure:......................................................................................13
4.2: Outsourcing:.....................................................................................................14
4.3: Operational Risks.............................................................................................15
5.0: Financial Plans:...................................................................................................16
5.1: P&L and Balance Sheet:..................................................................................16
5.2: Capital requirements and funding plan............................................................18
5.3: Valuation and Justification:..............................................................................19
References:................................................................................................................20

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1.0: Business Plan Pitch
1.1: Written Pitch:
The market is moving in the direction of fast food to fast casual fondness. As
per the consumer reports, the quality of food has turned into highly important to
them. Australians have largely accepted the organic fruit juice over the traditional
flavoured juices namely apple and orange flavour as these that has the major
coverage in market. There is a large amount of competition among the local and the
international manufacturers of fruit juice (Monitor 2016). There is a considerable
amount of threat to the local players in respect of distribution, marketing and prices.
The Australian government have largely adopted the worldwide fruit juice standard
which came through the World Health Organization Commission. More than 80% of
the Australian population do not eat fruit in their regular diets and around 2% of the
population is also burdened with the diseases, hence to attain the benefits of fruit
juice with no kind of added flavours can be viewed as alternative (Australia Fruit
Juice Market 2020).
Organic fruit juice comprises of Vitamin C, folate, potassium which gives
valuable nutrients to the customers. The orange juice is considered as the highly
preferred fruit juice as it has 39.1% of market coverage in the entire Australian fruit
juice market.
Figure 1: Figure representing Australian Food Juice Industry
Source: (Statista Market Forecast 2020)
Juicy Pure aims to start a raw, organic cold press juice manufacturing
company in Melbourne that will be focussed on retail organic fruit juice (Parker
2018). Juicy Pure is designed to provide customers with organic smoothies at the
reasonable price and form a relaxed communal atmosphere for smoothie
enthusiasts.

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1.2 Visual pitch

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1.3: Backer Rewards
Juicy Pure will be an organic fruit juice manufacturer in Melbourne. Juicy Pure
will aim to serve the wide market population with the fruit juice of highest quality with
full of nutrition and vitamins. The business will seek investment from bank loan of
$100,000 and an owner’s investment of $50,000 will be personally made to complete
the requirements of working capital. The company will also have a three-tier system
of rewarding its backers. Tier 1 to Tier 3 contributions stands $7500, $15,000 and
$30,000 respectively. The rewards for every tier is reliant on the value of contribution
made to the project (Kuratko 2016). The tier 3 backers would get a one-time free fruit
juices in the business area. The Tier 2 backers would get 15% sales discount while
the Tier 1 will be getting free three flavours of fruit juice and also a 20% sales
discount.
2: Business Opportunity:
2.1: Consumer need and target market:
The consumers of Juicy Pure need low cost higher quality organic fruit juice
with rich vitamins and minerals. The research has noticed that consumers generally
prefer the fruit juice that are made from the Australian manufactures because of their

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perceived safety. Juice with no sugar stands out the highly preferred product
characteristics at the time of purchasing juice (Burns 2016). Apart from this not just
the nutritional benefits which is demanded by the consumers but also include
innovative packaging. Consumers also need their fruit juice packaging to be
innovative transparent and recycled packaging plays an important role in picking up
the juice product.
The target market of Juicy Pure is divided into four groups, namely;
a. Young professionals that age between 25 years to 45 years
b. Customers with average income of $40,000 every year
c. Customers that are involved in athletic activity
d. Customers that shop in upscale health and natural food stores
e. College and university students
The company believes that above stated target customers will add a huge
source of revenue in the overall growth of the company and brand awareness among
the consumers.
2.2: Social Impact:
The analyst have forecasted that the fruit juice market of Australia is all set to
reach USD 1.3 billion by the year 2025. The market is growing at a CAGR rate of
2.1% over the forecasted period (Nambisan 2017). The increase amount of health
concern among the customers, growth in the farming of fruits, large industry of
packaging, research and development activities in the beverage industry can be
viewed as the important factor that is anticipated to bolster the growth of the
Australian market of fruit juice. Juicy Pure recognizes this as an opportunity of
growing to generate profits and make a positive contribution to the society.
Juicy Pure looks forward to return to the society through donations,
sponsorships and forming active opportunities for the staff as well as customers. The
juice bottoms that are very near to the expiration, Juicy Pure will donate it to the local
shelters and active centres. The company will seize the opportunity of sponsorship
for any kind of non-profit events which aligns with the Juicy Pure central values as
this will allow the company to make contribution financially towards some great
cause. Finally, Juicy Pure will also aim to host health-conscious events which will
help in influencing the consumers and staff to stay fit and active so that they can live
a refreshing life (Storey 2016). The company will be pay special focus on its
packaging and all its products will be made of 24 microns fibre bottles which can
recycled following its disposal. This will help in lowering the impact the environment
and society as a whole. Community involvement will be helpful in creating a brand
culture and will enable Juicy Pure to live in its central values away from selling juice.
2.3: Relevant Megatrends:
The Australian market is facing a megatrends of rising health conscious
purchasers that are capable of differentiating amid the fruit-based beverage and

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organic fruit juices (Australia Fruit Juice Market 2020). These customers are
informed purchasers, well aware and have greater disposable earnings. These
customers have resulted in demand growth of 100% fruit juice over the last few
years.
The increasing disposable income customers are also altering their eating
habits which is regarded as the central driver of growth in organic fruit juice in
Australian industry (Ansoff et al. 2018). With increase in the number of working
population there is a higher amount of disposable income. It has led to nurtured
affordability of packaged fruit juices across the nation and it is quickly replacing the
fresh homemade juices and turning out as a vital item on the breakfast tables.
Figure 2: Megatrends in Fruit Juice
Source: (Statista Market Forecast 2020)
Figure 3: Demand for Fruit Juice
Source: (Statista Market Forecast 2020)
2.4: Similar Successful Campaign:

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Juicy Pure is the first consumer-oriented organic fruit juice company in New
South Wales. There are other small companies that have made use of crown
sourcing and were very much successful such as Smoothie Bar. The company has
be successful in raising 55,000 out of 50,500. The success of Smoothie Soda Bar is
mainly because of its wide variety of ice-cold flavoured fruit juice along with its ability
of clear operations and description with the management team (Rothaermel 2016).
Smoothie Bar was successful in building itself as the successful refreshing flavoured
juice company around the community. The business promotion strategy used by
Smoothie Bar is a learning lesson for the Juicy Pure.
2.5: Opportunity Testing Plan:
Opportunity testing is regarded as the noteworthy part of Juicy Pure to
determine whether its fruit juice business is a viable business option or not. To
determine its business viability, Juicy Pure will conduct a survey across the New
South Wales. The study will comprise of questionnaires and semi-structured
interview so that it can seek the perspective customers and obtain a community
opinion relating to fruit juice consumption (Lasserre 2017). The company will select
participants from universities, corporate offices, household consumers and local
athletes. Participation in the survey will be voluntary as participants will be rewarded
free set of Juicy Pure organic fruit juices. The results obtained from research will be
analysed to evaluate the most likely market response for green cleaning service.
3.0: Sales and Marketing Strategy:
3.1 Fundamentals:
The main concept of marketing strategy of Juicy Pure is to obtain a larger
market share and sales of its numerous products. Juicy Pure will implementing a
marketing 4Ps strategy that is explained by David and David (2016) to strengthen its
competitive industry in the market;
Product:
Juicy Pure will be offering wide variety of fruit juices and smoothies made
from fresh extracts of fruits to its perspective customers at its retail outlets. The
ultimate objective of Juicy Pure is to preserve the quality as well as taste of its
products by making sure that no preservatives or artificial flavours is added in its
products. The drinks offered by Juicy Pure will include several natural ingredients.
Juicy Pure will mainly specialize in making orange juice but it will be also have
certain other flavour such as apple, grapes, mango, cranberry and mixed fruit. The
company will have six to seven fruit juice products in its marketing mix (Trigeorgis
and Reuer 2017). The company will create demand for its products such as Juicy
Pure Farm-Extract which will comprise of 100% blend of fruits. Juicy Pure 50 will be
another range of its products which will be made up of orange juice containing 50%
less sugar and calories. Pure Probiotics, another set of Juicy Pure products which

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will be made up of 100% juice blend comprising of 1 billion probiotics per 8 ounce
with no sugar content or artificial flavours.
Juicy Pure will be selecting the best fruits to produce the high quality juices,
develop innovative process and explore the new ideas to produce and also exploring
newer marketplaces for its creating brand awareness of its products. Juicy Pure is
looking forward to helping the customers to maintain a healthy lifestyle by making
sure that its products deliver natural nutrition and offer day-to-day life benefits that is
needed by consumers.
Price:
Juicy Pure has undertaken a premium pricing strategy at an affordable rate.
The products of Juicy Pure will be moderately costly in comparison to the other
market juice manufacturing brands because the company is using a best quality
fruits to produce high quality juices with inventive process. It can be stated that price
of Juicy Pure products is not very expensive and can easily be purchased by the
middle-income age group customers and families on regular basis (Meyer, Neck and
Meeks 2017). The 200 ml pack of orange juice will cost a customer about $6AUD
while the 1000 ml package will cost a customer $30 AUD. The company will also
offer its customers with value packs that will have the combination of 3 different
flavours in 1000 ml packs with each priced $90AUD. Juicy Pure looks forward to
compete with other firms that are operating within the Australian fruit juice industry
with the help of competitive pricing strategies. The company anticipates an increase
in sales because there are more number of customers that are becoming health
conscious and favour consuming healthy fruit juices rather than carbonated drinks.
Place:
The company will be setting up its business in New South Wales. Taking into
the account geographical location, New South Wales alone accounted for largest
share in the market of 34.4% during the year in 2017 out of the total Australia fruit
juice market. NSW comprises of the developed cities where the average yearly
customer household income is beyond AUD 39,000 and there are large number of
customers of fruit juice in NSW. The city has rising and higher growth potential as
more number of residential and businesses are being established. The essential
catchment zone is the central business district of the city because of its proximity
areas of interests. The representatives of the company will be moving around the city
and suburbs to reach out the perspective customers to create more consumer
awareness. Juicy Pure will also be using the community workshops as the platform
of educating the perspective customers regarding the benefit of consuming organic
fruit juice. With the help of workshops, Juicy Pure will be seeking acceptance and
market for its products.
Promotion:

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Juicy Pure has undertaken a number of promotional strategies namely the
radio, social media campaigns, referrals and email-marketing so that the company is
able to create brand awareness among the customers for its healthy and
differentiated products (Morden 2016). In combination with this, Juicy Pure will make
sure that efficient services are given to the customers which will additionally help in
promoting its brand reputation within the industry. Juicy Pure will also implement
sales promotion in the supermarkets by setting up stalls and giving customers with
free samples as a measure of increasing product awareness. The target market for
sales promotion of Juicy Pure comprises of brand advertisement in social media
campaign that are very likely to reach wide segment of potential customers. The
company will also kick start a “Fresh Living” campaign at sports and cultural events
which will emphasize on promoting nutritional benefits of one little glass of 100% fruit
juice.
3.2: Social media and Free Publicity:
Juicy Pure will make use of social media platforms in order to mass connect
with its perspective customers. The company will undertake an active approach in
social media marketing to not only use the public relations but also using it as the
direct marketing tool (Ethiraj, Gambardella and Helfat 2018). Juicy Pure will make a
Facebook business page and an Instagram page as the medium of communication
channel to target the audiences with social media influencers as the effective tool of
customer engagement. This tactic is a widely used influencer marketing. This tactic
will allow the customers and Juicy Pure with the opportunity of allowing brands with
the opportunity of reaching their target audience in a more authentic manner to
advertise its products.
The social networks in most of the cases is viewed as the best tool for
avoiding the costly market research. These type of social marketing strategy
provides fast and directly way of reaching the audience with the help of persons that
is widely known. Juicy Pure primary form of social media and free publicity campaign
is creating a targeted posts so that it can attract the main demographic to visit its
advertisement. Instagram and Facebook will be the two social media avenues that
the company will emphasize most. Before the social media campaign, Juicy Pure
also hire photographer to take the higher quality pictures of its products to capture
the voice of the brand.
3.3: Measurement and information:
The key performance indicators of Juicy Pure will be the revenues derived
from referral made by previous customers, number of returning customers and
feedback obtained by customers. For Juicy Pure the measuring metrics will be
inventory turnover that will provide a major window in the overall view of the
company health. Juicy Pure identifies that its feedback system is crucial in gathering
the opinion of customers regarding the areas of improvement (Reid and Sanders
2019). Furthermore, Juicy Pure will also measure its success through growth in its

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current assets and liabilities. The higher is the liquidity position the better it will be in
meeting its short-term liabilities as and when they arise. The liquidity position will be
a better indicator of performance and efficiency of management.
4.0: Operational Strategy
4.1: Operational Structure:
Figure 4: Organizational Structure
Source: (Source as Created by Author)
The management of Juicy Pure has made plans of ordering freezers,
blenders, juicers and fruit crusher. The CEO will be leading the company with MBA
in business he experience of leading at high business positions in food chains. The
CEO has the experience in business and in food market as well as leadership
qualities to be head of the management team. The CEO will be accountable for
looking at the overall operations and will be having the final say in every financial as
well as operational decisions which will be taken at Juicy Pure.
The production manager on the other hand will be accountable for managing
the daily operations of Juicy Pure. The production manager will be accountable for
production as well as distribution of Juicy Pure products (Heizer 2016). The
marketing manager will be responsible for creating advertisement and promoting the
products through sales officer who in turn will delegate the duties among the
salesperson that will go about the market. The knowledge of marketing manager in
design program will facilitate in designing advertisement which will be drawing out
the customers in the Juicy Pure. The marketing manager will be dealing will all kinds
of advertisement aspects and will promote discounting offers which will be taking
place at Juicy Pure.

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Apart from this, Juicy Pure will avail the service of chartered financial
accountant to maintain the financial records of the company. The accountant will
have experience in keeping records at numerous leadership positions. The
leadership and experience in finances will act as a huge asset to Juicy Pure. The
accountant will help in preparation of budgeting, taxes, ordering of inventory and
assuring that Juicy Pure covers their needed experience.
4.2: Outsourcing:
Juicy Pure understand the need for outsourcing the services which do not
forms the part of its main business operations. Outsourcing has turned into a popular
phenomenon over the last decade since companies grows and their needs beings to
get specific which supply for their specific position that is not found easily in the
national market. In addition to this, with an increase in the ecosystem, outsourcing
has turned into a medium for founders as well as businesspersons to discover the
worldwide top talent at a considerable rate of discount in order to create their
companies or improve their existing team.
Juicy Pure will not be outsourcing any of its vital service such as raw material
suppliers, advertisement, sales promotion, staffing and employment. There are
certain other services that falls under the main stream operations comprises of
auditing services, sales person services and accounting are the other functions
where the need will arise. When Juicy Pure outsources some services, it will be able
to create efficiency on the central business activities.
4.3: Operational Risks
The beverage industry is regarded as the most dynamic industries around the
world. Similar to the world of fashion, the fruit segment experiences constant amount
of evolution. The changing amount of industrial climate makes this industry very
challenging for the manufacturers, suppliers and retailers (Slack 2018). Juicy Pure
have identified operational risks such as complex supply chains and conscious
consumption. Juicy Pure have identified that supply chain is very much complex. As
fruits are perishable this requires supplies that should be delivered to the company
as fresh as possible. In Australia, the fruit industry is reliant on the transport network.
Any kind of interference in logistics and transportation network such as hike in oil of
price or strike will result in disruption of entire process. Juicy Pure identifies that a
sizeable amount of revenue can be lost by operating in the fruit juice sector. With
loss of supply chain network Juicy Pure can suffer monumentally. An infestation of
armyworm can affect the crop harvest which may in turn result in shortage of raw
materials supply.
Conscious consumption is yet another risks that is faced by the business. The
local beverage consumers are very increasingly conscious of what they eat.
Consumers are asking more for the organic and clean label drinks that can be
carefully vetted and handled as food safety risks increase. Serial defects in the fruit
manufacturing process can consequently result in loss for Juicy Pure operating in the

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fruit juice segment. The usage of nanotechnology in the food production can be a
concern for Juicy Pure. With increasing amount of globalisation and learner supply
chains, the challenges faced by Juicy Pure can be considered as one of the complex
and demand in this segment.
5.0: Financial Plans:
5.1: P&L and Balance Sheet:
Profit and Loss Account:
In the first year of operation the profit made is less because of the higher
operational costs and expenditure. While moving into the second year the business
will be profitable and there will be an increase in the cash flow as well. The main
source of revenues will be its blends of fruit juice.
(4) PROFIT AND LOSS
FORECAST
Preop
Year 0 1 2 3
Revenue 0
6,25,00
0
6,87,50
0
7,56,25
0
Cost of sales 0
3,40,00
0
3,60,40
0
3,85,62
8
Gross profit 0
2,85,00
0
3,27,10
0
3,70,62
2
Gross Margin
6,04,10
5
6,42,24
1
6,89,29
1
Expenses/overheads
Legal expenses 9,750 10,043 10,545
Stationary 3,750 3,863 4,056
Administrative expenses 1,750 1,803 1,893
Interest on loans 32,550 33,527 35,203
Insurance 12,000 12,000 12,000
Cashier Wages 7,200 7,416 7,787
Marketing and Advertisement 24,000 24,720 25,956
Phone & Gas Deposit 7,550 7,777 8,165
Kitchen Supplies 2,800 2,884 3,028
Cleaning 32,000 32,960 34,608
Websites 8,000 8,240 8,652
Lease payments 12,550 12,927 13,573
Professional fees and licensure 4,500 4,635 4,867

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Payroll Taxes 8,750 9,013 9,463
Wages 88,000 90,640 95,172
Total expenses/overheads
2,55,15
0
2,62,44
5
2,74,96
7
Profit before tax 29,850 64,656 95,655
Tax @ 30% 8,955 19,397 28,697
Profit after tax 20,895 45,259 66,959
Transfer to reserves 29,850 64,656 95,655
Balance Sheet:
Balance Sheet
Assets FY-1 FY-2 FY-3
Current Assets
Cash $1,79,400 $2,65,400 $3,19,204
Total current assets $1,79,400 $2,65,400 $3,19,204
Fixed (Long-Term) Assets
Computers & POS 14,000 14,000 14,000
Vehicles $30,000 $30,000 $30,000
Furniture $22,000 $22,000 $22,000
Equipment $46,000 $46,000 $46,000
(Less accumulated depreciation) $17,400 $14,360 $11,928
Total fixed assets $94,600 $83,640 $86,072
Total Assets $2,74,000 $3,49,040 $4,05,276
Liabilities and Owner's Equity
Current Liabilities
Bank Charges Payable $12,550 $12,927 $13,573
Income taxes payable $8,955 $19,397 $28,697
General Expenses $1,750 $1,803 $1,893
Total current liabilities $23,255 $34,126 $44,162
Long-Term Liabilities
Long-term debt $1,50,000 $1,38,000 $1,26,000
Less: Loan Repayment $12,000 $12,000
Total long-term liabilities $1,50,000 $1,50,000 $1,38,000
Owner's Equity
Owner's investment $50,000 $55,000 $60,500
Net Profits $20,895 $45,259 $66,959
Reserve and Surplus $29,850 $64,656 $95,655

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Total owner's equity $1,00,745 $1,64,914 $2,23,114
Total Liabilities and Owner's Equity $2,74,000 $3,49,040 $4,05,276
5.2: Capital requirements and funding plan
The overall capital requirement for Juicy Pure is $198,400. The company will
plan to raise $150,000 in the form of bank loan. The other sources of fund will be the
owner’s capital which will be sufficient to meet the overall cost of operations.
Start-up Requirements
Start-up Expenses
Fixed Costs Particulars Amount ($)
Legal expenses $9,750
Stationary $3,750
Administrative expenses $32,550
Interest on loans $12,000
Insurance $7,200
Cashier Wages $24,000
Marketing and Advertisement $7,550
Phone & Gas Deposit $2,800
Kitchen Supplies $32,000
Cleaning $8,000
Websites $1,750
Lease payments $12,550
Professional fees and licensure $4,500
Working capital $40,000
Total Fixed Costs $1,98,400
Average Monthly Costs
Rent $813
Interest on loan 8% $2,713
Postage & Telephone $2,667
Repairs and Maintenance $667
Gasoline and Oil $2,000
Salaries / Wages $313
Total Average Monthly Costs $9,171
x Number of Months: 12
Total Monthly Costs $1,10,050
Total Start-up Expenses $3,08,450
Start-up Assets
Sources of funds

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Owners Fund $50,000
Total Owner Funding $50,000
Loans
Bank Loan $1,50,000
Other
Total Loans $1,50,000
Total Start up Funds $2,00,000
Assets
Computers & POS $ 14,000
Furniture & Fittings $22,000
Refrigerators $30,000
Fruit Crushers & Juicers $46,000
Total Fixed Assets $1,12,000
Total Start-up Assets $3,12,000
5.3: Valuation and Justification:
Juicy Pure will be making use asset based approach. The asset based
approach is regarded as the type of business valuation method which emphasizes
on the net asset value of the company. The value of net asset is recognized by
subtracting the total liabilities from the total assets. The asset-based valuation is
generally adjusted to compute the value of net asset of an organization on the basis
of market value of its assets and liabilities.
Total Assets – Total Liabilities = Net Worth
Total Assets = $274,000
Total Liabilities = $173,255
= $274,000 - $173,255
= $100,745 is the overall valuation of business.

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