This report provides a comprehensive analysis of CafePod Coffee Co., a small and medium enterprise (SME) in the coffee industry. It begins with an introduction to the company and its founders, Peter Grainger and Brent Hadfield, highlighting their passion for coffee and the challenges posed by the COVID-19 pandemic and competition. The report delves into the nature of the entrepreneurs, emphasizing their creativity, risk-taking abilities, and analytical skills. It then explores the SME start-up processes, including market research, problem identification, idea generation, business planning, funding, and marketing strategies. The business concept and competitive advantages of CafePod Coffee Co., such as its premium quality coffee blends and customer-centric approach, are examined. The report also assesses the current level of demand and the competitive environment using Porter's Five Forces model. Furthermore, it discusses the company's growth and development, management challenges, and growth strategies, including the role of government support. The report concludes with recommendations for future business operations and growth in the competitive market environment. References to books and journals are included to support the analysis.