Razl Pen Manufacturing Company

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EUW 224 Engineering Entrepreneurship “Razl Pen”

1.0 Executive Summary

Razl Pen (M) Sdn Bhd was founded in early 2009 as an locally-based smart pen

manufacturer to help modern youths and working adults to cope with daily task and

at the same time, enjoy music. We have a proven strength of financial resources

coupled with collaboration with local as well as foreign stationery agents and

manufacturers. We are focused on expanding our business as well as fulfilling the

demands of modern society.

1.1 Objective of company

Achieve the sales target of at least RM250, 000 in a year and increase the

amount of revenues and profit by a staggering 50% in the next 2 fiscal years and

expand the product manufacturing across Asia and Middle-East.

1.2 Products and Services being offered

Products being offered by our current company are inclusive of a Pen which

carries the function of playing Mp3, voice/sound recording and timer; a headphone

set and an USB cable. Refill ink can be bought from the main branch or from the

agents all across Peninsular Malaysia. Services provided by us inclusive of the

repairing or compensation for pen which shows signs of mechanical problem,

money-back guarantee , a warranty of 2 years and a 7 days trial period.

1.3 Market potential

Based on the survey conducted by our market analysts, our manufactured

product deemed as in-demand because of the technology evolving from time to

time. The survey also showed that tech-savvy either students or working adults

closely monitoring such stationery set available in market. So, our target market

consists of students whose age ranging from 13-21 and working adults preferably

aged 24-35.

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1.4 Project cost

Project costs including the manufacturing of Razl Pen, headphone set, USB

cable and refill ink are estimated at RM 30,000 till date, with changes in raw

materials’ prices affecting the project costs from time-to-time basis. Other costs

include the purchasing of furniture, machineries, the maintenance of

machineries, utilities bill, workers salary, marketing costs and etc. Other owners’

costs consist of owners’ administrative costs, legal/due diligence cost, permitting

fees and owners’ contingency. In addition, Design, testing & related costs are

subjected to change depending on the Research and Development (R&D)

conducted by our current mother-company.

1.5 Expected returns

Based on the figures and facts provided by the head company and its Research

and Development (R&D) Department, Financial Department & Marketing

Department, and the review of current economic situation, it is concluded that the

sales can hit 160 pens in its introductory month which will bring revenues of

approximately RM20, 000 with a profit margin of a staggering 92.3% excluding

the likes of promotion, discounts and early-bird rebate. So, the profit in the first

month can be seen stand at RM9, 600. And the sales are expected to grow by

approximately 20 % a month with a lower profit margin considering the promotion

which will be done by the marketing department. Profit margin can be seen

maintained throughout the introductory year .And it is confirmed by the financial

department that the sales will easily cope with the expenses generated by the

manufacturing of the pen.

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2.0 Main body of the Business Plan

2.1 INTRODUCTION

Name of the company : RAZL PEN (M) Sdn Bhd

Nature of business : Retailing and whole selling via Peninsular Malaysia’s agents.

Industry profile: The current head-company was established in early 2009 in

peninsular Malaysia with 6 shareholders who have a good track record of financial

muscle.The industry is specialized in producing state-of-art pen to

satisfy the needs of customer around peninsular and west Malaysia .

Location of the business : Lot 26, Jalan Perdana Barat 3,

Kawasan Perindustrian Sri Edaran,

52100, Kuala Lumpur.

Date of business commencement : 01/04/09

Factors in selecting the purposed venture:

The factors considered when this venture was selected among them were the capital

requirements to start the business because of the nature of the business. The fact

that our product doesn’t require much investment made the proposed venture more

suitable and reliable in term of generating profit. In addition, the product is

considered as one of the latest gadget for tech-savvies and that is why the purposed

venture can be a big hit among students and working adults.Last but not least, the

product designed by our current company ,in term of price and affordability, is quite

reasonable among our main competitors whose product share the utmost similarity.

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Future prospects of the business:

This business is deemed as really profitable and capable of doubling the revenues in

a long term time because of the nature of the product.Product designed by us is

technology based which is common among youths and adults these days. So, like

other gadgets,the company can expect the sales of the product to grow with a

healthy ratio throughout its introductory and maturity stages.Furthermore, the

product is expected to hit the peak in its second year of introduction with the demand

of its refill ink grow at the same pace.

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2.2 PURPOSE OF PREPARING A BUSINESS PLAN

Every company should require a business for any operating group, division, or

subsidiary being formed and some businesses require a business plan for every new

product or project.

The Business Plan identifies the amount of financing or outside investment required

and when it is needed. This business plan is prepared by RAZL Company in purpose

obtaining working capital loan from CIMB for the amount of RM 100,000.

A business plan serves three functions. First, determining the future projects. It is a

plan that can be used to develop ideas about how the business should be

conducted. It is a chance to find strategies and “make mistakes on paper” rather than

in the real world, by examining the company from all perspectives, such as

marketing, finance, and operations. Second, determining how well goals have been

met. It is a retrospective tool against which a businessperson can assess a

company’s actual performance over time. For example, the financial part of a

business plan can be used as the basis for an operating budget, and can be

monitored carefully to see how closely the business is sticking to that budget. The

plan can and should be used as the basis for a new plan and a new goal. After some

time has elapsed, and thereafter on a periodic basis, the business plan should be

examined to see where and even why the company strayed, whether that straying

was helpful or harmful, and how the business should operate in the future. Thirdly,

raise the money. Most lenders or investors will not put money into a business without

seeing a business plan. There are stories of wild-eyed entrepreneurs and venture

capitalists with pens at the ready, who meet, scribble some projections on a wet

cocktail napkin, shake hands, and become “partners” in a hot technology business,

but most of those stories are urban legends.

First impressions are important. A well-organized plan is essential for a lender or

investor to assess your financing proposal and to assess you as a business

manager. A business plan may have allowed “teaming” with others, who could have

helped raise the necessary funds. Many less significant opportunities get funded.

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By committing your plans to paper, your overall ability to manage the business will

improve. You will be able to concentrate your efforts on the deviations from plan

before conditions become critical. You will also have time to look ahead and avoid

problems before they arise. It encourages realism.

It helps you to identify your customers, your market area, your pricing strategy and

the competitive conditions under which you must operate to succeed. This process

often leads to the discovery of a competitive advantage or new opportunity as well as

deficiencies in your plan.

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2.3 BUSINESS/COMPANY BACKGROUND

Name of the business : RAZL Company

Business Address : Lot 26, Jalan Metro Perdana Barat 3,

Kawasan Perindustrian Sri Edaran.


Telephone/fax number : 03-8905121

Form of business ownership: Partnership

Date of commencement:01/04/09

Date of registration:01/02/09

Registration number: 5366-9

Initial (own) capital: RM100 000

Name of bank: CIMB Bank

Bank account number: 10002387245998-5

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2.4 BACKGROUND OF SHAREHOLDERS

Chief Executive Officer

Name : Mufaddal Bin Ali Husin

Identity card number : 770613-05-5117

Company permanent address : Lot 26, Jalan Metro Perdana Barat 3,



Website address : www.razl.com

Electronic mail (E-mail) address : [email protected]

Telephone Number : 016-2768952

Date of birth : 13 June 1977

Age : 32 years old

Marital status : Single

Academic qualification : Diploma in Mechanical Engineering (University

Malaya)

Degree in Mechanical Engineering (University

Malaya)

Masters of Business Administration (University

Malaya)

Courses attended : Enhancing business skill course in Nevada,

United States

Skills :The main skill possessed is ability to handle

company’s big and critical issues with perfect

solutions

Experience : Worked in various multi-national companies

namely in Middle-east and Asia as a general

manager.

Present occupation : Shareholder and Chief Executive Officer in RAZL

Pen (M) Sdn. Bhd

Previous business experience : Experience, worked in various multi-nationals

Company namely in middle-east and Asia as a

General Manager.

Capital contributes : RM100,000

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General Manager

Name : Chia Shi Long







Telephone Number : 016-3468977

Date of birth : 03 January 1978

Age : 31 years old


Academic qualification : Degree in Business Administration in University

Malaya

Courses attended : Workshop For Asia-Pacific’s General Manager .

held in Manila, Philipines.

Skills : Ability to manage staff under him with a good

leadership and management skills to increase the

productivity of the staff.In addition, posses a good

critical thinking skills to solve problems on daily-

basis.

Experience : Worked in various multi-national company

namely in Middle-east and Asia as a general

manager.

Present occupation : Shareholder and General Manager in RAZL Pen

(M) Sdn. Bhd

Previous business experience : Experience, worked in various multi-nationals

Company as a General Manager.

Capital contributes : RM100,000

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Marketing Manager

Name : Lee Wan Xin







Telephone number : 014-9041127

Date of birth : 31 October 1978

Age : 31 years old


Academic Qualification : Degree of Polymer Engineering in National

University of Singapore

Courses Attended : Chemical Reactor Seminar in UniMAP.

Skills :-

Experience : Work as a teacher in a tuition centre.

Present occupation : Shareholder and marketing manager in RAZL

Pen (M) Sdn. Bhd

Previous business experience : No experience

Capital contribution : RM100,000

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Accountant

Name : Tan Guan Chyi





Correspondence address :




Date of birth : 1 April 1979

Age : 30 years old


Academic Qualification : ACCA certificate

Courses Attended : Degree in Accounting from Northern University of

Malaysia

Skills : Ability to use-of-art softwares to evaluate the

financial capabilities of company,thus,enhancing

the performance of financial sector in the head-

company.

Experience : Worked in state-owned company in Malaysia for

several years before joining RAZL company.

Present occupation : Shareholder and Accounting manager in RAZL

Pen (M) Sdn.Bhd

Previous business experience : -


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Human Resource Manager

Name : Nurshila Binti Meterang








Date of birth : 28 May 1979

Age : 30 years old


Academic Qualification : Degree in Human Resource from Malaysian

Technological University (UTM)

Courses Attended : Human Resource Management in

Singapore.

Skills : Ability to manage staff in the company with

brilliant communication and interpersonal skill to

avoid any problems among the workers within the

company.

Experience : Worked in several multinational companies.

Present occupation : Shareholder and HRM Manager in RAZL Pen (M)

Sdn Bhd



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Production Manager

Name : Marcus Goh Kwok Tong






Electronic mail(E-mail) address : [email protected]


Date of birth : 2 Mac 1979

Age : 30 years old


Academic Qualification : Degree of Manufacturing engineering From

UniMAP.

Courses Attended : Quality Control briefing in Kuala Lumpur.

Skills : Ability to manage and control the production of

manufactured goods to a certain level so that the

company can avoid unnecessary losses.

Experience : Worked in several multinational companies.

Present occupation : Shareholder and Production Manager in RAZL

Pen (M) Sdn Bhd


Capital contribution : RM100000

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2.5 Location of the Business

Razl Pen (M) Sdn. Bhd

Address: Lot 26, Jalan Metro Perdana Barat 3,

Kawasan Perindustrian Sri Edaran,52100, Kuala Lumpur.

Building: Single-storey factory with attached main operating office which will be

located in Sri Edaran Industrial Area. The factory was previously used by Mufurry

(M) Sdn. Bhd. and now has been purchased by our company .It has been

renovated and all faulty area has been repaired .The factory covers an area of

25m x 20m excluding the office area. The building was estimated at RM 800,000

by our company’s evaluator.

Razl Pen (M) Sdn.Bhd

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2.6 Organization / Management /administrative plan

a. Introduction to the Organization

Organization’s mission

Our organization mission is to experience the joy of advancing and applying technology for the benefit of the public. Our organization is to create some different idea of how to applying newest technology into our daily life nowadays. Our organization is trying to use the lowest cost material to create new technology so that everybody can own the newest technology.

Vision

Razl recognizes that global environmental improvement is the most important issue for humanity in the 21st century.

Razl aims, through continuous technological innovation and new business initiatives, to contribute positively to the natural environment and the dreams of future generations.

Recognizing the utmost importance of our natural life-support systems, sustainable economic development is the top business priority for the Razl. Sustainable economic development means utilizing our environmental resources in a manner that will also allow future generations to achieve their potential for health, wealth and happiness.

Razl aims to show that it is possible to achieve a new balance between humankind and nature by doing more with less, reducing the environmental impact arising from our use of energy and resources while providing high quality, high performing products and services to our customers.

Objective

To reduce power use of products by an average of 30% by 2005 (against figures for 2000).

To achieve a standby power consumption of 0.1 W or less for all products by 2009.

To achieve a 15% reduction in energy use (relative to sales) at our manufacturing and non-manufacturing sites (against figures for 2009).

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b. Organization chat

c. Manpower planning

Position Number of employeesChief Executive Officer 1General manager 1Production manager 1Marketing manager 1Human resource manager 1Accounting manager 1workers 10

Chief Executive OfficerMufaddal bin Ali Hussein

Production managerMarcus Goh Kwok Tong

Marketing managerLee Wan Xin

Human Resourse managerNurshila binti Meterang

Acccounting managerTan Guan Chyi

General manager Chia Shi Long

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d. Schedule of Tasks and Responsibilities

Position Main TaskGeneral manager decide on the organisation's objectives, policies

and programs and set standards and targets assess the performance of the organisation and

its activities provide overall direction and management of

the organisation's utilisation of resources, including personnel, technology and physical assets such as buildings

Chief executive office provide a monthly task list and timesheet to the Board

liaise with and report to the Board of Directors participate in Board meetings and discussions support the Board with its business identify, appoint and manage staff, contractors

and volunteers develop and oversee implementation of

strategic plan, business plan & risk management plan

oversee policy development and implementation

communicate operational decisions to the membership

liaise with key external stakeholders, in particular WFDF and the ASC

fulfil duties and responsibilities of any key executive officers when absent

any other directions or delegations from the Board

Production manager overseeing the production process, drawing up a production schedule;

ensuring that the production is cost effective; making sure that products are produced on time

and are of good quality; working out the human and material resources

needed; drafting a timescale for the job; estimating costs and setting the quality

standards; monitoring the production processes and

adjusting schedules as needed; being responsible for the selection and

maintenance of equipment;

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monitoring product standards and implementing quality-control programmes;

liaising among different departments, e.g. suppliers, managers;

working with managers to implement the company's policies and goals;

ensuring that health and safety guidelines are followed;

supervising and motivating a team of workers; reviewing the performance of subordinates; Identifying training needs.

Marketing manager Create and manage customers, campaigns,

advertisements, discounts, coupons/promotion

codes, expressions, direct mail, and lists.

Personalize the buying experience with

targeted merchandising.

Create and schedule campaigns for customers

who compete in the same industry. The

competing ads never appear on the same

page.

Create direct mail to distribute e-mail message

ads to a targeted group of users. Direct

mailings can include attachments, such as

pictures, discounts, or URLs.

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Human resource manager develop human resources plans that are aligned to the organisation's strategic plan

advise management on staff and job matters

train managers to take on human resources tasks such as selecting job candidates

write job descriptions

analyse and advise on wage and salary plans

consult with management, staff and unions over pay and conditions

check the company is complying with employment legislation

manage the human resources team

work with health and safety consultants on health and safety procedures

interview and select staff and design staff training courses

keep staff records up to date

manage the payroll

manage the personnel filing systems and the organisation's human resources information systems.

Accounting manager manage the cash flow in and out of the organisation

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be involved in deciding on the financial and business viability of new and existing projects and programmes

analyse financial records such as payroll and income trends

plan and prepare budgets and documents, such as the annual report, according to organisational goals

analyse and monitor the effect of budget or policy changes on the organisation's productivity

plan and manage computer systems that record and store information

ensure staff have suitable workloads and materials, and that they produce appropriate information

advise on the use of staff and resources

evaluate the efficiency of work practices and administration

ensure statutory requirements are met; for example, making sure IRD payments are paid on time

ensure financial accounts are completed

be responsible for insuring company assets

ensure money owed to the organisation is collected

advise on legal matters.

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e. Schedule of Remuneration

Position Number of employees

Monthly salary(RM)

EPF contribution/SOCSO

Total(RM)

Chief Executive Officer

1 3000.00 240.00 2760.00

General Manager

1 2800.00 224.00 2576.00

Production manager

1 2000.00 160.00 1840.00

Marketing manager

1 2000.00 160.00 1840.00

Human resource manager

1 2000.00 160.00 1840.00

Accounting manager

1 2000.00 160.00 1840.00

workers 10 6000.00 480.00 5520.00

f. List of office equipment

Type of equipment Quantity Price per unit(RM) Total cost (RM)Furniture and fixtures

16 500.00 8000.00

stationary 6 10.00 60.00

h. Administrative Budget

Fixed asset expenses

Monthly expenses(RM)

Other expenses(RM)

Furniture and fixtures

8,000.00 - -

Salaries - 19,800 -Rental - - -Rental deposit - - -Utilities - 3,000.00Total 8,000.00 19,800 3,000.00

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2.7 Marketing Plan/Analysis

a. Description of product

Razl pen is a new product specially designed and manufactured by our company. It is a pen which combines 3 functions which is ability to play mp3 songs, timer and voice-recording function.It is specially designed for modern tech-savvy students and working adults and allows them to get access to music anytime, anywhere.

b. Target market

Teenager between age 13-21. Working Adults University student

c. Market size

There is about 30,000 people that include in the target market.

d. Competition

Name and address Strength weaknessFoong Long TradingNo.23,Jln Pecah Batu,Kawasan perindustrian sri maju,52100, KualaLumpur.

Operate more than 3 years

Price of product very high

Sri JayaNo,50,Jln Harimau ,Kawasan perindustrian Sri Edaran,52100,Kuala Lumpur

Price of product is low Product will be easily broken

Gemilang Sdn BhdNo, 56 Jln King,Kawasan perindustrian Yuni,521000, Kuala Lumpur.

The design of product is attractive

The follow-up services not good

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e. Market share

(market share before the entry of our enterprise)

Competitor Market share division (%) Annual sales estimation(RM)

Foong long Trading 25 200,000.00Sri jaya 33 250,000.00Gemilang sdn bhd 42 300,000.00Total 100 750,000.00

(Adjusted market share after the entry of our enterprise)

Competitor Market Share Division(%) Annual Sales Estimation(RM)

Foong Long Trading 20 150,000.00Sri jaya 15 100,000.00Gemilang sdn bhd 25 250,000.00Our company 40 300,000.00Total 100 800,000.00

f. Sales forecast

Year Month Sales Forecast(RM)1 1 20,000.00

2 22,000.003 19,000.004 21,000.005 20,000.006 21,000.007 18,000.008 18,000.009 22,000.0010 20,000.0011 20,000.0012 21,000.00

2 250,000.003 280,000.00

g. Marketing Budget

Item Fixed assets expenses(RM)

Monthly expenses(RM)

Other expenses(RM)

Van 30,000.00Promotion 400.00Vehicle insurance 300.00Total 30,000.00 400.00 300.00

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2.8 Operation Plan/ Production Strategy

Material Requirements

Item Quantity Required

Price per Unit (RM)

Total Purchase

(RM)

Supplier

Stainless Steel Pen Structure

500 RM0.50 RM250 Evershine Stainless Steel Sdn Bhd

Rubber 500 RM0.10 RM50 Hartalega Sdn BhdPlastic 500 RM0.20 RM100 Hartalega Sdn BhdRefill Ink 500 RM0.50 RM250 Pilot Sdn BhdMP3 Chipset 500 RM35.00 RM17500 MEMC Electronic

Materials Sdn BhdCapacitor 500 RM5.00 RM2500 MEMC Electronic

Materials Sdn BhdTin 500 RM0.30 RM150 Evershine Stainless Steel

Sdn BhdL.E.D 500 RM5.00 RM2500 MEMC Electronic

Materials Sdn BhdMicrophone 500 RM3.00 RM1500 MEMC Electronic

Materials Sdn BhdWire 300meter RM0.10

per meterRM30 MEMC Electronic

Materials Sdn Bhd

Manpower Requirements

Position No. of Employees

Job Status Remuneration per Month

EPF Total

Production Manager

1 To manage all the production.

RM2000 RM160 RM1840

Quality Control

1 To make sure all the product are in quality

RM1500 RM120 RM1380

Supervisor 2 To make sure all the worker working

RM1200 RM96 RM1104

Material Supplier

Factory

Shop

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smoothlyWorkers 5 To produce

the productRM600 RM48 RM552

Machine and Equipment

Items Quantity Price per Unit (RM)

Total Costs (RM)

Supplier

Pen Machine 1 RM20,000 RM20,000 Recron (M) Sdn Bhd

Table 10 RM100 RM1000 IKEA Sdn BhdChair 20 RM25 RM500 IKEA Sdn Bhd

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2.9 Financial Plan/Strategy/Analysis

Project Implementation Cost Schedule

A. Capital Expenditure RM RM RMLand and Building (contributed by owner) 800,000 Machinery and Equipment 20,000 Furniture and Fixtures 8,000 Vehicle- Van 30,000 Renovation cost 6,000

Sub-total 864,00

0

B. Working Capital (2 months) Marketing 2,000 Production and Operation 8,000 Administrative 5,000 Sub total 15,000

C. Other Expenditure Pre-operating Business Registration 2,800 Insurance 500 Road tax 200 Sundries 200

3,700 Deposit Utilities(Telephone, water and electricity) 700 Sub-total 700

Grand total 883,400

D. Add: Contingency cost (10%) 88,340TOTAL PROJECT IMPLEMENTATION COST 971,740

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Source of Financial Schedule

RM RMA. Equity Contributions Cash 71,740

Assets(land and building) 800,000 Sub-total 871,740

B. External Sources Term Loan 100,000 Sub-total 100,000

C. Others 0

TOTAL SOURCES OF FINANCE 971,740

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Depreciation Schedules for Fixed Assets

Annual depreciation = Original Cost of Asset – Scrap Value

Asset’s Economic Life

Annual depreciation (vehicle) = RM30, 000 – RM5,000

5 years

Type of Asset : VanOriginal Cost : RM30,000Economic Life : 5 YearsScrap value : RM 5000Method : Straight line

Year Annual Accumulated Book

Depreciati

onDepreciation Value

(RM) (RM) (RM)0 0 0 30,0001 5,000 5,000 25,0002 5,000 10,000 20,0003 5,000 15,000 15,0004 5,000 20,000 10,0005 5,000 25,000 5,000

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Annual depreciation (Furniture and Fixtures) = RM8, 000 – RM 0

4 years

= RM 2, 000

Type of Asset : Furniture and Fixtures

Original price : RM 8,000Economic life : 4 yearsScrap value : RM 0Method : Straight line

Year Annual Accumulated Book

Depreciati

onDepreciation Value

(RM) (RM) (RM)0 0 0 8,0001 2,000 2,000 6,0002 2,000 4,000 4,0003 2,000 6,000 2,0004 2,000 8,000 0

Annual depreciation (Machines) = RM 20, 000 – RM 2,000

6 Years

= RM 3, 000

Type of Asset : MachinesOriginal Cost : RM20,000Economic Life : 6 YearsScrap value : RM 2000Method : Straight line

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Year Annual

Accumulated

Book

Depreciati

onDepreciatio

n Value

(RM) (RM) (RM)0 0 0 20,0001 3,000 3,000 17,0002 3,000 6,000 14,0003 3,000 9,000 11,0004 3,000 12,000 8,0005 3,000 15,000 5,0006 3,000 18,000 2,000

Pro Forma Income Statement for Razl Pen (M) Sdn. Bhd

RM RMSales 32,500Cost Of Goods Sold: Opening stock for finished goods 0

Add: Cost of goods manufactured15,00

0

Goods available for sale15,00

0 Less: Closing stock for finished goods 7,000 8,000Gross Profit 24,500Less: Operating Expenses Administrative Expenses 5,000 Marketing 2,000 Interest: Term loan 2,000

Depreciation charges10,00

0 Miscellaneous 1,000 Total operating expenses 20,000 Net Profit Before Tax 4,500

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Pro Forma Balance Sheet for Razl Pen (M) Sdn. Bhd

RM RMFIXED ASSETS Land and Building 800,000

Machinery and equipment 20,000

Furniture and fixtures 8,000 Renovation 6,000 Van 30,000 864,000CURRENT ASSETS Cash 20,000 Bank 500,000 Closing stock for raw materials 7,000 Closing stock for finished goods 7,000 534,000OTHER ASSETS Deposits 700 TOTAL ASSETS

1,398,70

0EQUITY

Capital

1,294,200

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Accumulated profit 4,500

1,298,70

0CURRENT LIABILITIES 0LONG TERM LIABILITIES Term loan 100,000

TOTAL EQUITY AND LIABILITIES1,398,70

0

Break Even Analysis

32,500=65 units x RM 500

Break-Even Point:

Break even point (ringgit) = RM19500

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0.631units

= RM 30,900

Contribution margin = RM 32500- RM12000

= RM 20,500

Contribution Margin Ratio= RM 20500

RM32,500

3.0 Design

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4.0 Conclusion

As a conclusion, our company had used the lower capital to produce a useful,

durable product that is Razl Pen. This pen combined three functions which is MP3,

timer and voice recorder. And we believe this pen will bring convenient to the entire

customer who buy our product. Even we still a new company in the marker, but we

believe our product will become popular in 1 day. Not only that, we will always

innovate our Razl Pen to make sure our product keep in update to the global world.

5.0 Reference

1. http://www.lofsa.gov.my/lofsa5/legislation/

LabuanOffshoreLimitedPartnershipAct1997.pdf

2. http://www.smallbusinessnotes.com/operating/legal/samplepartnership.html

3. http://job-search.jobstreet.com.my

http://job-search.jobstreet.com.my/

http://www.smallbusinessnotes.com/operating/legal/samplepartnership.html

http://www.lofsa.gov.my/lofsa5/legislation/LabuanOffshoreLimitedPartnershipAct1997.pdf

http://www.lofsa.gov.my/lofsa5/legislation/LabuanOffshoreLimitedPartnershipAct1997.pdf

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Documents

Razl Pen Manufacturing Company