final book of chinehao

Fashion Merchandising Spring 2010Chien-Hao, CHEN (Bruce)[email protected]

UNQLO

RESUME 5-6AUTOBIOGRAPHY 7-8

TABLE OF CONTENT

CHAPTER1ExECUTIvE SUMMARY.

11-12

CHAPTER2BUSInESS DESCRIPTIOn.

2 _ 1 BUSInESS SUMMARY 15-16

2 _ 2 MISSIOn STATEMEnT 17-18

2 _ 3 vISIOn STATEMEnT 17-18

2 _ 4 GOAlS AnD OBjECTIvES 19-20

2 _ 5 KEYS TO SUCCESS 21-22

13-22

CHAPTER3COMPAnY DESCRIPTIOn.

3 _ 1 OwnERSHIP AnD lOCATIOn 25-26

3 _ 2 ORGAnIzATIOn CHART 27-28

3 _ 3 ROlES AnD RESPOnSIBIlITIES 29-32

23-32

CHAPTER4MARKET RESEARCH.

4 _ 1 COUnTRY PROfIlE 35-39

POPUlATIOn PEOPlE 37-38

4 _ 2 ECOnOMY AnAlYSIS 40-42

(GDP, InflATIOn, EMPlOYMEnT, TRADE)

4 _ 3 GEnERAl BUSInESS ClIMATE Of TAIPEI CITY 43-46

4 _ 4 SPECIfIC InDUSTRY AnAlYSIS 47-54

COMPETITORS AnAlYSIS 47-48

BAlEnO 49-50

GIORDAnO 51-52

nET 53-54

4 _ 5 TARGET MARKET PROfIlE 55-56

4 _ 6 SwOT AnAlYSIS 57-58

4 _ 7 COMPETITIvE ADvAnTAGE AnAlYSIS 59-60

MAPPInG STRATEGY 59-60

33-60

TABLE OF CONTENT 0 0 3 / 0 0 4

CHAPTER7fInAnCIAl PlAn.

7 _ 1 fInAnCIAl SUMMARY 101-102

7 _ 2 ASSORTMEnT PlAn 104-117

7 _ 3 START-UP 118

7 _ 4 COMPAnY ORGAnIzATIOn 119

7 _ 5 PROfIT AnD lOSS AnAlYSIS 120

7 _ 6 THREE YEARS SAlES PlAn 121-122

7 _ 7 CASH flOw fORECAST (YEAR 1-3) 123-124

7 _ 8 lOAn PAYMEnT 101-102

99-124

CHAPTER5UnIqlO’S COllECTIOn.

5 _ 1 MERCHAnDISE 63-64

5 _ 2 MERCHAnDISE-UT 65-66

5 _ 3 MERCHAnDISE-Uj 67-68

5 _ 4 MERCHAnDISE +j 69-70

61-70

CHAPTER6MARKETInG PlAn.

6 _ 1 MARKET nEEDS, wAnTS, & DESIRE 73-74

6 _ 2 GEnERAl MARKETInG STRATEGY 75

6 _ 3 SPECIfIC MARKET STRATEGIES 76

6 _ 4 BRAnD IDEnTIfICATIOn 77-80

lOGO 77

PACKAGInG 78-80

6 _ 5 MARKETInG OBjECTIvES 81-82

6 _ 6 MARKETInG STRATEGY 83-92

TARGET MARKET 83

PRODUCT STRATEGY 83

PRICInG STRATEGY 84

PROMOTIOn STRATEGY 85-90

6 _ 7 PlACE STRATEGY 93-94

STORE lAYOUT AnD STOREfROnT DESIGn 95-96

6 _ 8 SERvICE STRATEGIES 98

71-98

CHAPTER8APPEnDIx.

8 _ 1 REfEREnCES 129-134

8 _ 2 SURvEY qUESTIOn 135-138

127-138

TABLE OF CONTENT

UNQLO

Chien-Hao, Chen (Bruce)801 高雄市前金區河南二路164號9樓之1E-MAIL: [email protected]#0975-170-867

EXPERIENCE

Macy’s San Francisco, CA

Sales Associuate Novmenber -2010-March 2011

Guided customers to look for their merchandise. Invited customers to open a member’s card and made it return to store. Organized floor merchandise in good selling condition. Achieved multiple tasks Recommended outfitters for customers according to their needs and wants. Provided customer service in person or on the phone that include returning merchandise, exchanging product, and taking order through the phone.

The Evans Group San Francisco, CA

Internship September 15-2010-March 2011

Created posts for holiday garment contest and a post card for new store launch even. Organized and displayed merchandise. Involved in a team for holding a launch even. Created the visual presentation for overall merchandise and windows display.

Pretty Persuasions Atlanta, Georgia

Assistant May 2010-September 3 2010

Set up the booth for trade show in San Francisco, Atlanta, & Chicago. Created visual display for overall visual presentation. Organized and delivered the samples of merchandising for next trade show. Solved problem during the trade show. Involved in merchandise buying from venders that included calling venders, ordering sample, and selecting products. Ordered Merchandise.

Louis Vuitton, Accessories Department San Francisco , CA

Assistant September 2009 - January 2010

Received and processed Inventory Performed inventory RTV (Return to Vender) Created visual displays for accessories that included textile products, sunglasses, keys, chain and belts on mannequins, walls, and light boxes. Coordinated special events with promotional activities.

RESUME0 0 5 / 0 0 6

EDUCATION

Academy of Art University Master of Fine Arts in Fashion Merchandising San Francisco, USA(Expected graduation Spring 2010) Sep 2007-Present

Da Yeh University Bachelor of Science, Electrical Engineering Graduated with honors in Top Five of Class Taiwan September 2003- June 2006

Tung-Fang Institute of Technology TaiwanGraduated with Associate of Science, Electrical Engineering September 1995- June 2000

ADDITIONAL INFORMATIOIN

Mac OSX, Windows Microsoft Office, Photoshop with Illustrator, and Photograph Fluent writing, reading three languages--Mandarin (First language), Taiwanese, and English

EXTRACURRICULAR ACTIVITIES

Vice-Chairman of Magic and Balloon Club TaiwanUniversity Student Organization September 2005- June 2006

RESUME

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Gill ‘s Women RTW Kaohsiung, Taiwan Sales Associates July 2006- March 2007

Conducted and sold products to customers Designed visual displays for merchandise and windows

Thomas HOMME Kaohsiung, Taiwan Assistant Manager August 1998- October 2000 September 2003- May 2006 Introduced and sold products to customers and provided Operations support Created window displays and overall visual presentations Assisted in Product Development Selected fabrics from vendors in Hong Kong and oversaw assortment planning. Ordered merchandise.

Military Police Service Kaohsiung, Taiwan Army General Staff November 2000- August 2002 Organized all administrative documents Maintained the time off schedule for my company

My name is Chien-Hao, Chen. I was born and raised in the second

biggest city, Kaohsiung, in Taiwan. During my early childhood I lived

with my grandparents, older sister and uncle. As a result, I have

been hugely influenced by three generations: grandparents who gave

me a completely free lifestyle, my sister who told me how to get along

with people and my uncle who led me into the world of fashion and

recommended that I study fields related to fashion.

When I was fourteen years old, the first significant change in my life

occurred when I moved to stay with my mother. At the time, I realized

how much love my mother put into my life and how deep my mother

influenced my attitude about life because she taught me how to be a

better man in society. By teaching me to do housework, my mother

also taught me patience and responsibility.

The second significant experience that has had lasting value in my

life was serving my country as a military policeman for two years.

During this period, I learned how to obey commands and achieve

goals. While I did not look forward with glee to meeting my military

obligation, when I look back, I realized this was a very important

experience that helped me grow up and become a competent adult

and a confident man.

After meeting my military commitment, I worked part-time in my un-

cle’s menswear store. My uncle is a vertical retailer and produces

his own designs and merchandise. He serves the needs of local

businessmen by offering sportswear and tailored clothing. In addi-

tion, I have had experience with womenswear and worked in a small

women’s boutique in Taiwan. Consequently, I have had a wide range

of experience at several retail levels – sales, visual display, and mer-

chandising the selling floor. I was also privileged to be able to ac-

company my uncle on buying trips to Hong Kong to purchase fabrics.

While working for my uncle I realized I was interested in the business

side of fashion. My uncle encouraged me to change my major and

learn as much as I could about the fashion industry. At the time, I

was attending a University and majoring in Electrical Engineering. I

enjoyed my studies and worked very hard, but came to realize that

pursing a career in engineering was not my ambition. However, I am

sure that my bachelor degree in Electrical Engineering has helped

me grasp the logical and mathematical components necessary to

succeed in business and become a successful merchandiser.

Autobiography

AUTOBIOGRAPHY0 0 7 / 0 0 8

Currently, I am a graduate student obtaining my Master’s in Fash-

ion Merchandising at the Academy of Art University. My dream is

to open a retail store in Taiwan. I will apply everything that I have

learned at the Academy of Art University and use my final thesis as

the platform for realizing my dream.

UNQLOUNQLO

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#01

EXECUTIVE SUMMARY

CHAPTER 20 0 1 1 / 0 0 1 2

Executive SummaryAccording to an article, FAST Fashion: The Year Ahead from WWD

of January 25, 2010, the business of fast retailing is predicted to

continue to grow even though the economy is still in recession.

Clearly, the fast-fashion merchandising model is more successful at

managing the current economic conditions than other retail models.

Uniqlo, the fast-fashion global retailer based in Japan, is a highly

sought after brand throughout Asia. According to the annual report

of Uniqlo during the last few years, the direct sales have been grow-

ing every year, exceeding 5% higher than the year before. Uniqlo is

one of the most popular and successful fast-retailers in the fash-

ion industry because of its efficiency against the recession by con-

tinuing store expansion and maintaining sales growth. This thesis

will establish Uniqlo in Taiwan as a franchise business model that

adopts the existing business operations of Uniqlo in Japan. Uniqlo

believes that its casual wear can be worn by everybody, anywhere,

every day.

Uniqlo in Taiwan will open its first retail store in the Eastern Dis-

trict of Taipei City. The first retail store will be a freestanding store.

Therefore, we will try to open more stores in department stores. This

area has opened a lot of department stores and retail stores. On the

BUSINESS DESCRIPTION / BUSINESS SUMMARY_2.1

UNQLO

authority of the Department of Household Registration Affairs of Interi-

or, Taipei City has a population of two million with an age range between

15 and 35 years old which can be counted as our potential customers.

Ninety percent of Uniqlo products are produced in China. In order to

control the quality of the manufacturer, Uniqlo will implement a strict

supervisory system, SPA, apparel manufacturer/retailer business mod-

el—a model that entails controlling and conducting the whole products

from creating the process form, planning and design and thorough ma-

terial selecting to manufacturer quality control and end sales.

At the beginning of running the business in Taiwan, Uniqlo will carry

the following categories: menswear, womenswear and accessories. The

price range will be between lower to middle high. Uniqlo has designated

the high-end fashion designer, Jil Sander, as a guest designer to launch

a line that is called +J. Therefore, +J can be expected to add extra

value to Uniqlo in Taiwan. Moreover, Uniqlo in Taiwan will collaborate

with local designers and celebrities to attract attention and blend local

features.

The business will be financed with $185,449.20 of the owner’s

money plus $130,000 from a business loan. Start-up costs will be

$315,449.20. Sales are estimated at $1,181,997 for the first year, and

a positive cash flow will be produced at the end of the first year.

Uniqlo in Taiwan will open an online store for those people who are

not able to shop in the store. On the authority of IMC (Market Intel-

ligence & Consulting Institute), in 2009, the total online net sales

were approximately two billion dollars. Taiwanese consumers have a

habit of shopping online, therefore, the online store expects to make

huge sales.

UNQLO

#02

BUSINESS DESCRIPTION

CHAPTER 20 0 1 5 / 0 0 1 6

Business summary

Million potential customers in Taipei City.

2

Uniqlo is one of the largest fast retailers in the

world. It has become a very large successful busi-

ness by growing sales and overseas expansion.

Uniqlo in Taiwan will be a franchise of the same

successful business model. Being a successful

fast retailer, Uniqlo has a wide range of custom-

ers, both male and female, who range from 15

to 35 years old. Two million people in this target

market group live in Taipei. The first Uniqlo retail

store in Taiwan will be a freestanding building lo-

cated in the Eastern District of downtown Taipei

where there are a lot of retail businesses.

The most important business principle of Uniq-

lo is providing casual wear that can be worn by

everybody, anywhere, every day. In the first few

seasons, the merchandise assortment of Uniqlo

in Taiwan will be directed by Uniqlo corporate

based on their predictions and suggestions. Af-

terwards, Uniqlo in Taiwan will try to incorporate

local ideas, culture, and elements into product

design and assortment planning, such as collabo-

ration with local designers or celebrities as guest

designers. This follows Uniqlo’s already success-

ful designer collaboration with Jil Sander who has

developed a new line, +J, a stylish and innovative

line with a slightly higher price point than Uniqlo’s

regular merchandise.

Uniqlo has R&D Centers--Research & Develop-

ment— located in Tokyo and New York, that are

always collecting and compiling the latest informa-

tion on the different trends around the world, lo-

cal news, and lifestyles. This information will help

Uniqlo determine a concept for each season and

create new products.

UNQLO

BUSINESS DESCRIPTION / BUSINESS SUMMARY_2.1

UJ

CHAPTER 20 0 1 7 / 0 0 1 8

MISSION & VISION STATEMENT

BUSINESS DESICRAPTION

BUSINESS DESCRIPTION / MISSION STATEMENT_2.2 / VISION STATEMENT_2.3

Uniqlo in Taiwan endeavors to provide chic, nice quality, basic ca-

sual wear that can be worn by everybody, everywhere, every day

at competitive prices. In order to create the most benefit for both

Uniqlo in Taiwan and its staff, Uniqlo in Taiwan will always not only

bring more local ideas, cultures, and elements into its business for

producing better products but also maintain a safe, harmonious

and stable working environment.

Mission Statement

Within the next three years, Uniqlo in Taiwan will expect to become

the premiere fast fashion retailer in the casual wear market. Uniqlo

in Taiwan will strive to provide the best customer service we can

and on a level that is currently unknown to the Taiwan consumer.

We will make an ongoing commitment to customer satisfaction ev-

eryday with every customer.

Vision Statement

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0 0 1 9 / 0 2 0 CHAPTER 2

a_Goals

The goal of Uniqlo in Taiwan is to introduce the customer in Taiwan to a

new concept: being stylish does not cost a fortune. Uniqlo also hopes to

become a leading trendsetter of fast retail and casual wear in Taiwan.

Moreover, in order to service as many customers as possible, Uniqlo al-

ways tries to maintain its merchandise price in the market without sacri-

ficing quality and fine design.

b_Objectives

• Creating a comfortable shopping environment with a good atmosphere

where customers feel that they are the valued customers.

• Setting up an on-the spot customer service that will always have a per-

son for solving or reporting very problems.

• Opening a coffee shop, U Coffee, in every free-standing retail store to

enhance the customer shopping experience.

•To publish the store’s catalog as a magazine, U-Trend, to offer fashion

direction on outfit coordination.

• Achieving a gross margin of 75%.

• Creation of a brand new line, for Taiwan market, called U-collection that

will be designed by a local talent. This new collection will be launched and

driven by celebrities’ endorsement.

Goals and Objectives

UNQLO

BUSINESS DESCRIPTION / GOALS & OBJECTIVES_2.4

DRESSby Uniqlo

w

MEN/CUT&SEW

HEROES IN THE WORLDPRINTED T-SHIRTCOLOR: NAVY

UNIQLO--UT

$13

CHAPTER 20 2 1 / 0 2 2

BUSINESS DESCRIPTION / GOALS & OBJECTIVES_2.5

Keys to Success ► All the Uniqlo’s staff in Taiwan will be trained in profes-

sional sales and successful programs. Moreover, manag-

ers will be trained overseas in countries, such as Japan,

that already have successful Uniqlo stores.

► Uniqlo in Taiwan will develop a brand new product line

that incorporates local ideas and designs.

► Most merchandise will have options in size, color, and

style.

► Creating an online store for people who are not able to

shop in the retail store.

► Holding special events for every holiday.

► To publish U-Trend, store’s catalog, as a magazine to

offer fashion direction on outfit coordination.

► Selling coffee in-store to enhance the customer experi-

ence.

w

LEGGINGby Uniqlo

UNQLO

#03

COMPANY DESCRIPTION

0 2 5 / 0 2 6 CHAPTER 3

On the authority of the Company Act from Law Source Retrieving System of Business and Industry, Uniqlo in Taiwan will be established as a Company

Limited by Shares (C.L.S.). It will be located in the Eastern District of Taipei . This type of business will start up with at least two or more people, one

government or corporate shareholder, with total capital of the company being divided into shares and each shareholder being liable for the company

in an amount equal to the total value of shares subscribed by him or her. Each partner holds a percentage of the ownership.

Ownership and Location

UNQLO

COMPANY DESCRIPTION / BUSINESS SUMMARY_3.1

The members of Uniqlo in Taiwan are listed as follows:

1Bruce ChenOwnership of 51% Owner, BuyerCEO and Store Manager at the begin-ning.

3Yu-Kun WeiOwnership of 17%Co-Owner, Sales Associate.Visual and Merchandising Consultant.

2Daphne HuangOwnership of 15%Co-owner, Marketing Direc-tor, Buyer, and Sales Associ-ate.

4Rex ChenOwnership of 17%Operation Manager and Sales Associate.

1

3 4

2

CHAPTER 30 2 7 / 0 2 8

397 RETAIL STORES AROUND THE WORLD

COMPANY DESCRIPTION / ORGANIZATIONAL CHART_3.2

The CEO and Store Manager of Uniqlo the following re-

sponsibilites:

► Determining the organization’s missions and goals.

► Managing and leading members and staff.

► Recruiting staff and managers.

► Driving business sales with clientele programs.

► Ensuring Uniqlo in Taiwan in the right direction to

achieve goals.

Owner / Buyer / CEO / Store Manager

Bruce Chen has a Master’s of Fine Art in Fashion Mer-

chandising. He has six years of experience working in

a large, fast and mass product retailer as a buyer and

sales assistant. His professional experience includes

assortment planning, trend forecasting, and negotiat-

ing and communicating with vendors..

Roles and ResponsibilitiesThe business of Uniqlo in Taiwan will be run by the partners who have profes-sional skills and experience in their fields of expertise.

0 2 9 / 0 3 0 CHAPTER 3

UNQLO

► Developing and implementing the marketing plan in

details.

► Providing supervision, which involves establishing

and communicating division goals and results to em-

ployees.

► Establishing and updating job descriptions for all

positions.

► Communicating industry trends, products or service

segment growth, market share and key information to

sales force and business line management.

Daphne Huang, Co-Owner/Marketing Director/Buyer/Sales AssociateDaphne Huang has a Master’s Degree in Marketing and

has three years of practical experience in marketing

files. She has expertise in developing marketing plans

in detail that includes product development and mar-

ket research.

COMPANY DESCRIPTION / ROLES AND RESPONSIBILITIES_3.3

Yu-Kun Wei, Co-Owner/Visual Merchandising and Merchan-dising Consultant/Sales Associate

► Creating, implementing and supporting all visual merchan-

dising that includes window displays, product displays, and

store layout.

► Maintaining an ongoing inventory of all fixtures and visual

elements.

► Planning visual strategy and creating the retail look.

Yu-Kun Wei has a university diploma in interior design and

has studied abroad with an interior design program in France.

He has a great sense of aesthetics on visual designs. He will

maintain all the visual works through the entire store.

0 3 1 / 0 3 2 CHAPTER 3

UNQLO

Rex Chen, Co-Owner/Operation Manager/Sales Associate

► Managing day-to-day operations in purchasing,

product, receiving, stock, and picking/shipping op-

erations as well as carrier management.

► Engaging and working with engineering profession-

als who will be in charge of producing timely and high

quality technical work.

► Training, motivating and developing staff to reach

their fullest potential and to maximize business op-

por tunities.

Rex Chen has a university diploma in electrical en-

gineering and six years of experience in wholesale

retailing. Uniqlo in Taiwan will be supported by his

comprehensive skills in accounts payable/receivable,

payroll, office planning and all computer techniques.

COMPANY DESCRIPTION / ROLES AND RESPONSIBILITIES_3.3

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#04

MARKET RESEARCH

0 3 5 / 0 3 6 CHAPTER 4

(Pic:http://www.president.gov.tw/en/ )

Taiwan is a typical island with a marine and tropical climate. The official name is Republic of China (R.O.C.). It is part of a group of

islands that includes the Pescadores, Green Island, Orchid Island, and Pengchia Island.

COUNTRY PROFILE

UNQLO

MARKET RESEARCH / COUNTRY PROFILE_4.1

Islands

315 sq/kmAreaMain Island

TAIWAN

AREA

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35,873 sq/kmmArea

0 3 7 / 0 3 8 CHAPTER 4

The National Flag of the Republic of China (ROC),

commonly known as Taiwan, is composed of the

blue sky, white sun, and a red earth to reflect its at-

tributes. This design was first used in China by the

Kuomintang (KMT), a political party, in 1917 and

was made the official flag of the ROC in 1928.

National flag

Taiwan is in Middle Eastern Asia. Taiwan Strait

seperates the south of China and Taiwan.

Geography

(Pic:http://www.flick.com)

(Pic:http://www.cia.com)

Typhoon, Tropical; marine; rainy season during southwest monsoon (June to August); cloudiness is persistent and extensive all year.

Climate

(Pic:www.flickr.com)

UNQLO

MARKET RESEARCH / COUNTRY PROFILE_4.1

Population Analysis

Total PopulationDue to some economic issues such as

the recession and inflation, Taiwan’s pop-

ulation has slowly increased. According

to the Authority of National Statistics Tai-

wan, the birth rate (8.29%) is higher than

death rate (6.22%) which is a key point of

why the population is slowly increasing.

0 3 9 / 0 4 0 CHAPTER 4

As the table shows, the highest number of

people fall in the 35-64 years old group

(42.14%), the second highest number of

people fall in the 15-34 years old group

(30.63%), which is my target market. The

third highest number of people fall in the

0-14 years old group (16.34%), and the last

smallest group of people fall in the 65 or

older group (10.89%).

Age Structure

42.14%

10.89% 16.34%

30.63%

0~14 years old3,778,018 People


65 & over years old2,517,504 People


(Pic:http://stat.gov.tw )

MARKET REAEARCH / ECONOMIC ANALYSIS_4.2

(Pic:http://stat.gov.tw)

Taiwan’s economy experienced a severe downturn in 2009. Exports and imports declined by 20.3% and

27.4% respectively. Export orders contracted 8.33% and industrial production fell 8.7% year on year, while

the unemployment rate averaged 5.85%. Overall, GDP is provisionally estimated to have shrunk by 2.53% in

2009. However, the economy rebounded strongly in the 4th quarter.

Economy overviewTaiwan has a dynamic capitalist economy with gradually decreasing government guidance of investment

and foreign trade. In keeping with this trend, some large state-owned banks and industrial firms have been

privatized. Exports have provided the primary impetus for industrialization. The island runs a large trade

surplus, and its foreign reserves are among the world’s largest. Recently opened cross-strait travel, trans-

portation, and tourism links are likely to increase Taiwan and China’s economic interdependence. In 2008

China overtook the US to become Taiwan’s second-largest source of imports, after Japan. China is also the

island’s number one destination for foreign direct investment. Growth fell below 2% in 2008 because of the

global slowdown.

Forecast Summary 2007 2008 2009

GDP (Inflation Rate): 1.8% 3.5% -0.7%

GDP (Unemployed Rate): 4.14% 4.1% 6.4%

GDP (Real Growth Rate): 5.7% 0.1% -4%

GDP (Purchasing power parity): $721.5 Billion $722.2 Billion $693.3 Billion

0 4 1 / 0 4 2 CHAPTER 4

In 2008, the total US dollar amount of merchandise export on an F.O.B. (free on

board) of Taiwan was $255.7 billion, making it the 18th highest in the world. The

total US dollar amount of merchandise imported on an F.O.B. of Taiwan in 2008 was

$236 billion, which is also the 18th highest in the world. The major trade partners of

Taiwan are China, Japan, Hong Kong, South Korea, and Singapore.

Trade Relationships

(Pic:http://stat.gov.tw)

The countries of the trade relation Statistics from 2008/01 to 2008/12 Unit: US Dollar Million

Total Balance Export Import Rank Amount Rank Amount Rank Amount Country

code �� Countries 496,069 255,624 240,444

CN �� CHINA 1 98,273 1 66,883 2 31,390

JP �� JAPAN 2 64,062 4 17,555 1 46,507

US �� USA 3 57,116 3 30,790 3 26,326

HK �� HONGKONG 4 34,182 2 32,689 30 1,492

KR �� KOREA 5 21,873 6 8,705 5 13,168

SG �� SINGAPORE 6 16,500 5 11,675 12 4,825

SA �� SAUDIARABIA 7 16,164 27 991 4 15,172

DE �� GERMANY 8 13,203 8 5,729 8 7,474

MY �� MALAYSIA 9 12,276 9 5,513 10 6,762

AU �� AUSTRALIA 10 11,757 15 3,486 6 7,288

Countries Taiwan Trades with:

MARKET RESEARCH / ECONOMIC ANALYSIS_4.2

No.1Trading Country

CHINA

0 4 3 / 0 4 4 CHAPTER 4

Taipei’s industrial structure is dominated by the second sector (Manufacturing industry) and the third sector (Whole-

sales & Retails Service) industries, which include research and development, design, marketing and services and

other high value-added areas. In terms of numbers, the third sector employs the most people, accounting for 81.2%

of the employed population and 43.21% of total revenues. The third sector is also the leader in terms of capital,

particularly in the case of the spotlight finance and insurance industries. Currently, some 35 foreign-owned banks

have branches in Taipei, and several dozen world-renowned insurance and securities companies have also moved

into Taipei to establish their headquarters or set up branches. These figures amply demonstrate the development of

Taipei’s insurance and finance industries.

Business Environment of Taipei City

General Business Climate of Taipei City

MARKET RESEARCH / GENERAL BUSINESS CLIMATE OF TAIPEI CITY_4.3

The third sector :

employs the most people, accounting for 81.2% of the employed population and 43.21% of total revenues.

WHOLESALE & RETAIL SERVICES

(Pic:http://taipei.gov.tw)

0 4 5 / 0 4 6 CHAPTER 4

A capital modern city usually will not lack a highly developed transpor-

tation system. For example, San Francisco has taxis, Muni and Bart.

Taipei has a highly developed transportation system similar to San

Francisco. The transportation system of Taipei is convenient, and in-

cludes public buses, Taipei metro transit, and taxis. These transpor-

tation systems can be arranged perfectly to connect to each other.

People can take public transit anywhere in Taipei City.

Transportation

(All pics:http://flick.com)

MARKET RESEARCH / GENERAL BUSINESS CLIMATE OF TAIPEI CITY_4.3

Taipei’s Public Transportation System

Public bus

Taipei Metro Transit Taxi

Quantity Appro. 5,000 69 stations Appro. 82,000

Line 31 l ines 8 l ines N/A

Note Taipei has many different bus lines that provide a wide range of schedules for commuters.

The Taipei Metro transit has replaced the buses and become the major public transportation in Taipei city.

People can easily reach a taxi anywhere in Taipei city.

(Pic:http://www.taipeibus.taipei.gov.tw)

0 4 7 / 0 4 8 CHAPTER 4

Specific Industry Analysis

The apparel industry in Taiwan has been a primary industry of Taiwan’s economy after WWII. During this period of time, the apparel industry not only

provided a lot of job opportunities for the Taiwanese, but also developed a huge textile industry. Since Taiwan does not produce natural fibers such

as cotton, wool, and silk, the textile firms have turned to develop man-made fibers. Until the beginning of the nineties, the apparel industry declined

as the result of high labor costs and the development of other industries such as the IT industry. In 2008, Taiwan exported a total of 109 billion dol-

lars in textiles, an export rate of 4.3%, but a decrease of 6.2% from 2007. The fact is, Taiwan does not have environmental resources and enough

population to support and develop its own local brands, even though the apparel industry has been developing in Taiwan for a long time. Due to these

unfavorable conditions, Taiwanese prefer to take over distribution rights of international brands, instead of launching their own brands.

Overviews of the apparel Industry

MARKET RESEARCH / SPECIFIC INDUSTRY ANALYSIS_4.4

1 www.baleno.com.hk 2 www.net-fashion.net 3 www.giordano.com.tw 4 www.uniqlo.com/us

Competitors

Category Baleno1 NET2 Giordano3 UNIQLO4

Logo

Length of Time in Business

14 years 19 years 30 years 36 years

Business Type Global Retailer Global Retailer Global Retailer Global Retailer

Product Line

1. Men 2. Women 3. Accessories

1. Men 2. Women 3. Kids 4. Home wear 5. Accessories

1. Men 2. Women 3. Junior 4. Accessories

1. Men 2. Women 3. Accessories

Style Basic, Casual Basic, Casual, Stylish

Stylish, basic, Trend

Basic, Casual, Stylish, Trend

Age Targeted 15-30 7-35 7-30 15-35

Stores 99 105 138 1

Online Store N/A Available Available Available

Price Range Low Lower-Middle Lower-Middle Low-Middle (www.baleno.com.hk);(www.giordano.com.tw)/(www.net-fashion.net);(www.uniqlo.com/hk)

Competitor Analysis

0 4 9 / 0 5 0 CHAPTER 4

Baleno is well-known for producing print t-shirts with popular cartoon characters such as Doraemon, a popular animated character from

Japan. In addition, it regularly invites local artists to design special and limited-edition products like t-shirts. The company has been success-

ful at running an apparel business through its frequent innovations, which has helped Baleno establish its great strength and reputation as

well as its expansion. Undoubtedly, brightness and cleanliness are the immediate and the strongest impressions that customers perceive

when they visit Baleno shops.

Background

(Pic: www.baleno.com.hk)


(Pic: Aminiboy)

Baleno has the reputation of collaborating with the creators

of famous animated and fairy tale characters to produce t-

shirts in an array of vivid and brilliant colors. Baleno is also

very effective at producing six pockets cargo pants. It tar-

gets both students and people who have jobs and who fall

in the age range between 15 to 30 years old. People shop at

Baleno’s products for their daily wear. Because the weather

in Taiwan has a long period of summer that is hot and humid,

Baleno has a line that designs products for summer resorts.

Baleno has the celebrity spokesperson, Andy Liu. Andy Liu

has a huge influence over the Chinese population, which in-

cludes Taiwans customers

Target Market

Baleno can be found in department stores such as SOGO and

SHIN KONG MITSUKOSHI. Baleno’s products are also avail-

able from mass merchants such as Carrefour and Dollars,

which have the most distribution channels.

Where are the stores?

0 5 1 / 0 5 2 CHAPTER 4

Giordano was launched in Hong Kong. It has been running since 1981. In the beginning, the business was

focused on selling menswear. After running the business for a few years, the owner noticed some females

were interested in the brand and products and added a women’s line to the business. Giordano launched

itself as a moderately priced apparel brand. However, due to market demands, Giordano has repositioned

itself four times, going from moderate-price to budget-price. The current image of Giordano consists of

chic, young, and casual elements. Giordano provides each style of garment in different colors in order to

expand the range of choices and visual impact.

Background

(Pic: www.giordano.com.tw)

UNQLO


(Pic: Aminiboy)

Giordano has changed its brand image to young and casual styles. It provides basic items

such as hoodies, casual pants, and jeans. One of the popular items is a khaki pant made

from wrinkle resistant high tech fibers and is available in various colors. In addition, the

other technical product is made with Teflon ® fibers, that offer water and stain resistance.

The target customers of Giordano are people who want their basic outfits in various colors,

and can be worn after work or during leisure time. Giordano’s target customers are between

7 to 30 years old.

Target MarketGiordano can be found in department stores such as

SOGO, online at e-giordano.com and at mass mer-

chants such as Carrefour. Giordano also has freestand-

ing retail stores in cities.


0 5 3 / 0 5 4 CHAPTER 4

Launched in 1991, NET is a local brand that has been part of the Taiwanese fashion field for two decades. In 1999, NET was ranked #1 among local

Taiwan brands for casual wear by readers of Men’s Uno magazine. Moreover, in 2000, NET was ranked the prime brand of casual wear by Global Views

magazine. NET has maintained its popularity. The principle of NET is to provide every customer with apparel choices at reasonable prices in comfort-

able spaces. NET’s simple and stylish designs has even been favored by the luxury customer. NET has been consistently successful at interpreting

popular trends, and providing consumers with budget prices, high quality, and distinctive design. Furthermore, NET constantly adheres to the idea

”NET products fit for the whole family.”

Background

NET has different lines for its target markets. The first group consists of older teenag-

ers such as high school and college students who are interested in their basic items

such as hoodies, jeans, pattern t-shirts and check shirts. The other group is young

business people who have a limited budget, but still want to keep their outfits stylish

and fashionable. NET provides slim cutting suits and just right for the young business

people. The entire range of target customers cover ages from 7 to 35 years old.

Target Market(Pic: www.net-fashion.net)

UNQLO


NET’s products are distributed in department stores such as SHIN KONG

MITSUKOSHI and its freestanding retail stores. Also, NET’s merchandise

is available online.


(Pic: www.flick.com)

CHAPTER 40 5 5 / 0 5 6

Jimmy is a 21-year-old university student who likes casual wear and outdoor activities. He lives

with his parents or guardians in Taipei City, Taiwan and is supported by them. He likes basic cloth-

ing with brilliant colors for building his own fashion sense. He always gets fashion information on

the Internet and is concerned about the design, comfort and price. He works part time at the ap-

parel retail store to not only earn money to support his fashion needs, but also to keep updated

about the latest fashion news. He also shops online in Taiwan and countries overseas. Jimmy is

a typical youth of the generation who spends money in retail stores and online.

Primary Customer

University Student

Jimmy 21 year-old

MARKET RESEARCH / TARGET CUSTOMERS_4.5

Liki Houng is a 23-year-old female living by her-

self outside Taipei City. She is a recent gradu-

ate from a university and got her first job as an

industrial designer with a monthly income of

NT$ 30,000, a little under average income. She

works very hard in order to gain valuable experi-

ence and earn more money. She does not have

time to shop in retail stores because she needs

to focus her attention on her design projects.

Therefore, she always checks every popular on-

line store for her fashion needs and wants. She

gets fashion information and trends from maga-

zines and blogs and always takes suggestions

from her friends on how to dress.

Secondary Customer

Young Professional

Liki Houng 21 year-old

UNQLO

0 5 7 / 0 5 8 CHAPTER 4

SWOT Analysis

►Continuing to develop the new technology►Competitive price with high quality

►Direct collaboration with the fiber manufacturers

►Various product selections►Merchandise available at online store►Fast fashion ►Collaborating with guest designers

Strengths

SW

Weaknesses►Brand recognition►Most products are too basic

►Lacked the retail store in Taiwan

►Products lack of design detail

►New business in Taiwan►The import duties are high

UNQLO

MARKET RESEARCH / SWOT ANALYSIS_4.6

►Economic issues such as recession or oil price unstable►Other global fast retailers might come to Taiwan to compete with►Popular products might be imitated by competitorsThreats

►Opening the young generation market►Cutting is fit on Taiwanese►New brand in Taiwan Opportunities

OT

0 5 9 / 0 6 0 CHAPTER 4

Competitive Advantage AnalysisI believe during this bad economic situation, consumers are concerned with the price issue more than

other issues like style and quality. However, in terms of producing low price products, Uniqlo is more

concerned with creating quality products to make customers lives better. According to the table, NET

will be the major competitor for Uniqlo in Taiwan because its pricing is competitive and its style is

similar.

Low Price

High Price

Basic Fashion

BalenoGiordanoNET

UNIQLO

MARKET RESEARCH / COMPETITIVE ADVANTAGE ANALYSIS_4.7

The principle of Uniqlo is that Uniqlo will consistently provide chic and basic high quality casual gar-

ments at competitive prices that anyone can wear at anytime.

In order to manufacture garments

with nice quality at competitive pric-

es, Uniqlo developed the SPA system

business, a model, which integrates

product planning, manufacture, distri-

bution, and sales. This SPA business

model facilitates Uniqlo’s control over

the whole process of the apparel busi-

ness in detail.

Competitive price with high quality

People nowadays prefer to appear dif-

ferent from others by mixing different

pieces of garments. Therefore, Uniqlo

will produce its apparel in a wide array

of colors for all its various customer cat-

egories : menswear, womenswear, kids,

baby, and home. Each customer can in-

terpret the range of product choices in

unlimited ways.

Mix or matchmerchandising strategy

The online store is for people who have

tight working schedules, who don’t live

in cities where a Uniqlo retail store is

present, and who are fond of online

shopping. Hence, Uniqlo in Taiwan will

provide a whole collection of the cur-

rent season online.

Online Store

In order to satisfy those with the thirst

for the most updated fashion, Uniqlo

in Taiwan will provide the newest

products every two weeks and display

them near the front entrance of the

store.

Fast Fashion

UNQLO

#05

UNIQLO’S COLLECTION

0 6 3 / 0 6 4 CHAPTER 5

Celebrities and Style books

(Pic: www.uniqlo.com)

UNIQLO’S COLLECTION / MERCHANDISE_5.1

MerchandiseThe product lines of Uniqlio in Taiwan will be men’s wear, women’s wear and accessories. The types of our products

will be basic, casual, and trendy.

Category

Products�

Men’s wear Women’s wear Accessories Special

Collection

Tops

Shirt T-‐shirt Hoodies Sweaters

Shirt T-‐shirt Hoodies Sweaters

UT (Graphic T-‐shirt)

+J

Bottoms

Jeans Casual pants Cargo pants Short pants

Skirts Leggings Jeans

Casual pants Short pants

UJ (Special design jeans)

+J

Outerwear

Vests Jackets

Zip jackets Nylon jackets Trench coats Down jackets Leather jacket

Blazer Nylon jackets Trench coats Down jackets Leather jacket

Scarfs Socks Belts Gloves

+J

CHAPTER 50 6 5 / 0 6 6

UNIQLO’S COLLECTION / MERCHANDISE-UT_5.2

UNQLO

0 6 7 / 0 6 8 CHAPTER 5$39.95

UNIQLO’S COLLECTION / MERCHANDISE-UJ_5.3

0 6 9 / 0 7 0 CHAPTER 5

(Pic: http://www.selectism.com/news/wp-content/)

UNIQLO’S COLLECTION / MERCHANDISE-+J_5.4

UNQLO

Luxurywill be simplicity.

Purity in design, beauty and comfort for all.

Quality for the people.

Basics are the common language.

The future is here: +J

Open the Future

+J

MEN / OUTERWEAR

DOWN JACKET

COLOR: Black

$189.95

WOMEN / OUTERWEAR

DOUBLE BREASTED COAT

COLOR: Black

$199.95

UNQLO

#06

MARKETING PLAN

0 7 3 / 0 7 4 CHAPTER 6

How can we know whether Uniqlo is

popular in Taiwanese market? If you go

on Yahoo’s online market in Taiwan and

then search for Uniqlo, you will see over

15,000 Uniqlo’ products that fill more

than 300 pages. Not only can you find

more than 15,000 products online but

also many boutiques in Taipei City and

other major cities also carry Uniqlo’s mer-

chandise. Therefore, we can expect a big

market for Uniqlo in Taiwan.

Market Wants

Market NeedsFirst Uniqlo retail store will be opened in Taipei City, which is the

biggest city in Taiwan. According to the Department of Household

Registration Affairs of Interior, Taipei has a population of two million

with an age range of 15 to 35 years old and can be counted as our

potential customers.


MARKETING PLAN /MARKET NEEDS, WANTS, & DESIRES _6.1

The target audiences of Uniqlo in Taiwan are college and senior high school students. These groups of people

always want something new such as new pair of jeans and new print t-shirts, and they like something special such

as limited items, or t-shirt printing with popular icons. They must always update the latest fashion element like

leggings, skinny jeans, and checkered shirts in order to compete, follow, or join their social network. Uniqlo’s R&D

system (Research and Development) knows what elements people are looking for. It collects the latest news, life-

style, and materials form different cities, streets, and cultures. Uniqlo always knows customer’s desires.

Market Desires

0 7 5 / 0 7 6 CHAPTER 6

Uniqlo will be a brand new fast retailer fashion brand in Taiwan. At the beginning of the business,

Uniqlo will introduce to the Taiwanese market how an international fast retailer does business in the

Taiwanese market through TV, magazines, and online advertising. Subsequently, Uniqlo in Taiwan will

demonstrate that casual wear is not just basic, monotonous, or something you only wear at home. Ca-

sual wear can be chic, trendy, and even enhance your life. The fact is that Uniqlo understands people,

especially its target customers who use the portable device such as smart phones and tablet PCs to

get information and communicate with their friends and family. Therefore, Uniqlo will develop applica-

tions for those portable devices like free apps for the iPhone and the iPad.

General Marketing Strategy

UJ

MARKETING PLAN / GENERAL MARKETING STRATEGY _6.2/ SPECIFIC MARKET STRATEGIES_6.3

Specific Market Strategies

Uniqlo’s primary customers are college and senior high school

students who have huge purchasing power at all times. These

groups of people prefer to use Facebook, Wretch, or Plurk

as social networking systems. Uniqlo will advertise on these

medias and will create the official account for each of them

in order to share, contact, and advertise Uniqlo’s information

efficiently. In addition, customers of this age-bracket often

adore movie stars, singers, and any kind of celebrity. Thus,

we will have spokespeople for Uniqlo to attract their atten-

tion.

Primary Customers

The secondary customers of Uniqlo in Taiwan are male or

female university graduates, young professionals living on

their own. They have an intense working schedule and do not

have time to shop in retail stores. In this case, Uniqlo’s mer-

chandise will be available at the official Uniqlo online store.

Moreover, Uniqlo will provide sales promotion for online

shoppers. For example, when online customers have com-

pleted shopping at Uniqlo’ s online store ten times, they will

receive a 25% discount on their next purchse. The customers

of this age-bracket like to receive updated fashion informa-

tion through magazines, websites, and friends. Uniqlo will

have an AD campaign on magazines and popular portal sites.

Secondary Customers

UNQLO

0 7 7 / 0 7 8 CHAPTER 6

Brand Identification

Uniqlo is a Japanese fast retailer fashion brand that

was established in 1984, and opened its first over-

seas retail store in the UK in 2001. Uniqlo’s successful

fleece campaign in 1998 led to the company’s growth

by selling affordable and popular fleece products like

hoodies. Besides, Uniqlo tries to offer as many col-

ors as it can in its basic product lines such as jeans,

t-shirts and shirts. Recently, Uniqlo has collaborated

with a high-end fashion designer, Jill Sander, to create

a new line, +J that makes its collection more competi-

tive. In addition, the principle of Uniqlo is that Uniqlo

will consistently provide chic and basic high quality

casual garments at competitive prices that anyone

can wear at anytime.

LOGO

UNIQLO International LogoThe Logo of UNIQLO in Taiwan

UNQLO

UN IOQL

Original UNIQLO Logo

MARKETING PLAN /BRAND IDENTIFICATION _6.4

Packaging

Business Card

Front Back

UNQLO No.10, Sec. 2, Dunhua S. Rd.

Da-an Dist., Taipei City 10683Taiwan (R.O.C.)www.uniqlo.com.tw

Bruce Chen Buyer TEL: +886-2-22-UNIQLO

UNQLO

Shopping Bag

Front Back

0 7 9 / 0 8 0 CHAPTER 6

Chearm

Taipei2010

UN IQL O Price Tag

UNQLO 000-2 0 1 0 0 9 0 1-100

$39.90 W30 L34

UNQLO30

MARKETING PLAN /BRAND IDENTIFICATION _6.4

UNQLO

UNQLO

UNQL O

UNQL O

UNQL O UN

QL O

UNQL O

UNQL O

UNQL O

UNQL O UN

QLO

UN IQLO

UN IQLO

UN IQLO

UN IQL O

UN IQLO

UN IQL O

UN IQL O

UN IQLO

UN IQL O

UN IQL O

UN IQLO

UNQL O

UNQL OUniqlo V I P

No.10, Sec. 2, Dunhua S. Rd. Da-an Dist., Taipei City 10683 Taiwan (R.O.C.)www.uniqlo.com.tw

TEL: +886-2-22-UNIQLO

AUTHORIZED SIGNATURE

This card is the property of Uniqlo in Taiwanand please return to Uniqlo if you are not theproperty.

000-2 0 1 0 0 9 0 1-100

1) Card is non-transferable. 2) Card mustbe presented at time of purchase. 4) Membership entitles you to 10% off allqualifying purchases for one year. 5) Loseor stolen cards will not be replaced. 6) youcan cancel your Membership at any timeby calling Customer Service at +886-2-22-UNIQLO.

VIP CARD

►To become the market leader of the casual wear business in Taiwan.

►To achieve a 35% repeat business rate in the first year.

►To increase product awareness among the target market by 30% in one year.

►To achieve an annual growth rate of at least 15%.

Marketing Objectives

0 8 1 / 0 8 2 CHAPTER 6

MARKETING PLAN / MARKETING OBJECTIVES _6.5

(Pic: http://brainwash.webguerillas.de/wp-content/uploads/2007/01/uniqlo_rs.jpg)

0 8 3 / 0 8 4 CHAPTER 6

Uniqlo in Taiwan will carry menswear and womenswear that in-

clude tops, bottoms, and outerwear. Tops will include shirts, t-

shirts, hoodies, and sweaters. Bottoms will include casual pants,

jeans, skirts, and leggings. Outerwear will include vests, jackets,

zip jackets, nylon jackets, trench coats, and leather jackets. Uniq-

lo in Taiwan will also carry the high-end fashion guest designer’s

line, +J, which could be one of the powerful competitive advan-

tages for the Taiwanese market. In addition, Uniqlo has advertised

two brand new lines call UT and UJ. UT is all about putting design

patterns like illustrator patterns or famous cartoon characters

such as Warner Brothers and Japanese animations on t-shirts and

hoodies. UJ is the new standard for jeans. With design, quality

and value to bring fresh surprise and delight to people worldwide,

they are the new generation of innovative global jeans from Japan.

Product Strategy

Marketing Strategy

Since Taiwan does not have a really successful fast retailer

fashion brand with an international perspective, Uniqlo will be

the first fast retailer in the market. According to Uniqlo’s global

R&D (Research and Development) system analysis, the primary

customers of Uniqlo are college students and senior high school

students. Both of these target markets have high fashion con-

sciousness, purchasing power, and budget concerns. The term

fast retailer fashion refers to quickly turning products and con-

stantly changing styles; therefore, Uniqlo will satisfy the fashion

consciousness of target customers. The fact is that in Taiwan

the college and senior high school students are supported by

their parents or guardians; hence, they don’t need to work to

earn money, but don’t have a lot of money either. Since Uniqlo’s

target customers are college and senior high school students

who are interested in social networking, new things and compar-

ing with their friends, they must always need new outfits to sat-

isfy their abundant activities. Uniqlo has the variety of products

to serve their target customers. Uniqlo constantly provides new

fashion items with affordable prices for their customers who

must spend their money efficiently in order to buy more styles

for their fashion needs and wants.

Target Market

MARKETING PLAN / MARKETING STRATEGY _6.6

UNQLO

Uniqlo has managed to bring down the cost of materials by directly collaborating with fiber mills and having contracts with

over 70 manufacturers that only do business with Uniqlo in China and other Asian countries. According to these business

strategies, the merchandise price range of Uniqlo around the world is always priced at low to middle range, and the busi-

ness model of Uniqlo in Taiwan will be the same. For example, a V-neck t-shirt will cost $5, a pair of jeans will cost $39, and

a hoodie will cost $26. The SRP (Suggested Retail Price) of the line +J that is designed by high-end designer, Jill Sander, is

priced between the low-high to middle-high range.

Price Strategy

Pricing Comparison Table

Baleno NET Giordano Uniqlo

US $9~US $105

US $8~US $99

US $9~US $96

US $6~US $55

US $5~US $90

US $5~US $70

US $9~US $105

US $6~US $93

US $6~US $99

US $9~US $105

LOGO

Men’s

Kids N/A N/A

Women’s

UNQLO

0 8 5 / 0 8 6 CHAPTER 6

Promotion StrategySince Uniqlo is starting a new business in Taiwan, Uniqlo will definitely need

to be introduced with a complete advertising campaign and promotion to

the Taiwanese market like a launch party, opening day sales promotion,

advertising, spokesperson, and special events.

Launch PartyThe launch party will be the first significant event of Uniqlo in Taiwan. The

launch party will be held in the first Uniqlo retail store in Taiwan. Uniqlo in

Taiwan will invite celebrities such as Robert Pattinson to attend the launch

party just like Uniqlo did in London when Uniqlo opened the Megastore.

Subsequently, of course, there will be a party after the launch party at the

Grand Hotel, which is a historical and beautiful building and is located in

the Northern District of Taipei City.


(Robert P. Pics: lightupmynight.livejournal.com)


UNIQLO JUMP

UNIQLO believes that the jumping picture expresses its spiri t of young, enthusiastic, and passionate.

(Pic: www.uniqlo.com)

0 8 7 / 0 8 8 CHAPTER 6

Details Uniqlo in Taiwan will use four different colored-fliers for the opening day sales promotion. Uniqlo will collaborate with 7-11,

the biggest convenience store chain in Taiwan to advertise on opening day. 7-11 will randomly pass out two of the colored-

fliers. When customers spend over NT$75 ($2.5) at any 7-11 store, they will get either a blue or red flier. These red and

blue fliers will instruct potential customers to get the second fliers by signing in at the Uniqlo online store. After signing in,

customers will be mailed a yellow or green flier. The other two colored-fliers, yellow and green, will be mailed to customers

when they sign in to the Uniqlo online store. The customer will get either a yellow or a green flier.

Opening day Sales Promotion

MethodsDuring the two months leading up to opening day, Uniqlo will randomly pass out colored-fliers to potential customers who

must collect two different colored-fliers to get 15%~30% off of all purchases made on opening day.

Online 7-11

15% 20%

25% 30%

UNQLO

UNQLO

UNQLO

UNQLO


Collect any two different colors of flyer to get 3

0% O

FF o

n S

ep. 0

1. UINQLO

20110901

號外

UNIQLO

Opening this Weekend

On September 1

Collect any two different colors of flyer to get 30%

OFF

on

Sep

. 01.

UINQLO

20110901

號外

UNIQLO


On September 1


OFF

on

Sep

. 01.

UINQLO

20110901

號外

UNIQLO

Opening this Weekend On September 1


OFF

on

Sep

. 01.

UINQLO

20110901

號外

UNIQLO


On September 1

0 8 9 / 0 9 0 CHAPTER 6

Our advertising strategy takes into consideration Uniqlo’s target customers who are college and senior high school students. In order to attract

more attention to the Uniqlo store opening, Uniqlo will collaborate with the biggest convenience store chain, 7-11, which has 4,733 stores and

similar target customers as Uniqlo, in Taiwan. Therefore, many young people can easily see and get the information about Uniqlo. In addition,

these age-bracket customers use online social networking frequently. Consequently, Uniqlo in Taiwan will create its own social network in order

to provide and directly contact its customers through Facebook, Plurk, and Wretch. Uniqlo will also advertise itself in fashion magazines such as

Men’s UNO, Cool, W Queen and Beauty. These magazine readers are the same age as Uniqlo’s customers.

Advertising

Uniqlo will develop an application for the target group’s most favorite

smart phone, iPhone. Since more and more people use smart phone

such as iPhone or other portable devices like iPad, which can surf on

the Internet and socialize, Uniqlo will use this new media to announce

up coming events, advertise, and direct customers to the store location.

iPhone Application


Seeing that the primary target groups, college and senior

high school students, not only admire celebrities, but

also imitate the way they mix and match clothing, Uniqlo

will invite the two most popular singers, Miss Jolin and

Mr. Show, who have huge influences on the age-bracket

of the target customers, to be spokespeople.

Spokesperson

0 9 1 / 0 9 2 CHAPTER 6

UNIQLO

Made in Taiwan

SCOO

P

SunnyBoy

MushboyKiller

Target

The limited quantity pocket toys will be offered as a gift

for customers who spend over $100 on their first pur-

chase.


Uniqlo in Taiwan will hold special events for every holiday

such as Chinese New Year, Valentine’s Day, White Valen-

tine’s Day, Chinese Valentine’s Day, beginning of every se-

mester, Christmas, beginning of every school break. For

example, seeing as the temperature of Taiwan is always

higher than 86ºF, Uniqlo in Taiwan will collaborate with lo-

cal designers to create products for summer and spring

resort. On Valentine’s Day, Uniqlo will invite our spokes-

people, Miss Jolin and Mr. Show, as guest designers to

design limited products to attract more customers to shop

at Uniqlo. Uniqlo in Taiwan will also support the athletic

activities such as Olympic Games.

Special EventsAs a responsible business owner and society member, be-

ing responsive to the needs of my community is impor-

tant. As a part of Uniqlo’s strategic plan, Corporate So-

cial Responsibility will be addressed as a goal after three

years. Uniqlo in Taiwan will build a positive public relations

platform by engaging in corporate social responsibility at

the local level. A percentage of profits will be allocated

to underprivileged children. The national sport of Taiwan

is baseball. Uniqlo will support a variety of orphanages

around Taiwan by purchasing baseball tickets for or-

phaned children. Different institutions will be sponsored

on a rotating basis throughout the baseball season. In

addition, Uniqlo will set up limited scholarship assistance

for underprivileged students seeking college admission.

Public Relations

0 9 3 / 0 9 4 CHAPTER 6

Place StrategyUniqlo in Taiwan will open its first retail store in the Eastern District

of Taipei city. The first retail store will be a freestanding two story.

This area has opened a lot of department and retail stores. On the

authority of the Department of Household Registration Affairs of

Interior, Taipei city has a population of two million whose age range

is 15 to 35 years old and can be counted as our primary target

customers. In our future expansion plan, we will try to open more

retail stores in department stores. The department will be Shin

Kong Mitsukoshi Department Store Chain because it has the most

distribution channels in Taiwan. The most important factor is that

Shin Kong Mitsukoshi has distribution channels that have opened

in almost every major city in Taiwan. Consequently, we believe the

collaboration with Shin Kong Mitsukoshi can help Uniqlo in Taiwan

expand its retail store efficiently.

MARKETING PLAN / PLACE STRATEGY _6.7

The secondary wall

0 9 5 / 0 9 6 CHAPTER 6

TableTransprent Glass Window

Stairs

Mirror

Cash

ier

Merch. Wall Unit

Mer

ch. W

all U

nit

Mer

ch. W

all U

nit

Merch. Wall Unit

MerchandiseGondola

Mirro

r

MerchandiseGondola

Mirro

r

MerchandiseGondola

Mirro

r IslandDisplay

Stock Room

S t a i r s

To G

o W

indo

w

U-Cafe

Restroom

Win

do

w D

isp

lay

33’-0”

UN IQL O

14’-0” 3’-6”

3’-0

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3’-

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4’-0

”24

’-10”

M

F

6’-10”3

4’-

8”

7’-8” 15’-6”

Fitting Room

The first floor plan of UNIQLO retail store in Taiwan

MARKETING PLAN / PLACE STRATEGY _6.7

UN IQLOUN IQLO

Transprent Glass Window

Belts Fixture

Focal WallMirror Mirror

Mirr

orM

irror

Seco

ndar

y W

all

Mirror

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Se

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ary

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The second floor plan of UNIQLO retail store in Taiwan

0 9 7 / 0 9 8 CHAPTER 6

UUNIQLO

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UNIQLO

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Uniqlo’s pines will be launched as accessory in Taiwan.

MARKETING PLAN / SERVICE STRATEGIES _6.8

Service Strategies► Uniqlo in Taiwan will accept returned products under cer-

tain conditions, for example, merchandise damaged by facto-

ries. Returned products must have the original tags attached.

Customers from the online store have the right to return prod-

ucts without reason, but again, returned merchandise must

have original tags attached.

► Uniqlo in Taiwan provides free wrapping for holidays such

as Valentine’s Day, Christmas, and Mother’s Day as well as

birthdays.

► Uniqlo in Taiwan will provide VIP membership when custom-

ers purchase over $400 or spend over $800 in one year. Cus-

tomers will get a VIP card. This VIP card will provide 10% off

on any future purchases. In order to maintain their VIP card,

all customers must make at least 10 purchases within a year.

UNQLO

#07

FINANCIAL PLAN

1 0 1 / 1 0 2 CHAPTER 7

Financial SummaryOur sales and inventory turnover are typical for a fast fashion

retailer although slightly slower in the first year. In the first

year we will turn our inventory at 8.15, but by Year 3 we will be

turning at 11.43. This slow turn in the first year is strategic

in that because Uniqlo is new to Taiwan we want to be sure

that we have sufficient inventory on hand in many categories

to meet demands. Uniqlo is also a very basic business, which

means that being in stock in basics is crucial for their success

in Taiwan. Our sales for Year 1 will be $1.18 million, Year 2

will be $1.60 million and Year 3 will be $2.15 million.

These sales are also in line with the average square footage of Uniqlo’s stores. Their average

square footage is 4,200 square feet, which is what we have designed the Taipei store to be in size.

Net Sales

$281.43$379.93$512.90

$1,181,997$1,595,696$2,154,190

Sq FootageSales

Year1 420042004200

Year2Year3

Per Sq Foot

Year 1 Year 2 Year 3

BOM $263,844 $131,847 $246,881

Sales $1,181,997 $1,595,696 $2,154,190

Purchases $1,263,844 $1,750,001 $2,450,000

EOM $131,847 $246,881 $295,411

Avg Inv $145,276 $155,305 $188,458

Turn 8.14 10.27 11.43

FINANCIAL PLAN / FINANCIAL SUMMARY _7.1

If we look at the sales per classification we can see the following

AVG COG

AVG RETAIL

ANNUAL QTY

ANNUAL QTY%

ANNUAL COGS

ANNUAL SLS

%/TOTAL SLS

OUTERWEAR $15.58 $51.93 1,034 7% $20,644 $54,181 4.6%

BTMS $12.17 $40.58 2,727 19% $48,097 $126,236 10.7%

CUT & SEW $3.93 $13.11 9,367 66% $48,896 $128,333 10.9%

KNITS $8.61 $28.71 1,053 7% $12,604 $33,081 2.8%

TOTAL MEN'S $8.66 $28.87 14,181 $130,241 $341,831 28.9%

OUTERWEAR $17.35 $57.83 2,003 6% $46,071 $120,919 10.2%

BTMS $8.76 $29.20 9,943 29% $117,637 $308,750 26.1%

CUT & SEW $5.13 $17.09 22,201 65% $156,403 $410,497 34.7%

TOTAL WOMEN'S $7.33 $24.44 34,147 $320,111 $840,166 71.1%

TOTAL UNIQLO $7.78 $25.93 48,328 $332,715 $1,181,997 100.0%

Units per day 132

1 0 3 / 1 0 4 CHAPTER 7

Because many operational expenses can

be leveraged from the parent company,

our Profit & Loss of 32.6% is consistent

with their current store operations on an

international level and the economies of

scale that are part of the motivation be-

hind why brands expand. As they grow

bigger, their expenses decrease because

of the operations that are already in play.

While our start-up costs might seem

high, Uniqlo does not enter into a new

market or business without making sure

that every detail is worked out and that

brand consistency resonates throughout

the entire set-up, by marketing, store de-

sign, inventory and staff that are neces-

sary to maintain the Uniqlo standards.

Our average piece will retail for $25.93. We will sell 132 units per day on average.

Women’s will constitute 71.1% of our business while Men’s will be 28.9%. Our overall

markup goal is 70% which is well within the parameters that are typical of a vertical re-

tailer. Bottoms for both men and women will be 36.8% of the total business. Although

other retailers traditionally sell tops at a much higher rate than bottoms, Uniqlo’s busi-

ness is such that because of the basic nature of bottoms, they are much more important

to the bottom line.

will be the overall markup goal,

which is well within the param-

eters that are typical of a vertical

retailer.

70%

FINANCIAL PLAN / ASSORTMENT PLAN _7.2

The Assortment Plan of Menswear

Category Rank Item color SizingTarget Cost

Target Retail Units COGS Retail

Men

Outter

5 DRY EFC JACKET 3 BLACK, BEIGE, LIGHT GRAYXS, S, M, L $19.50 $65 36 $702.00 $2,3406 DRY LIGHT WEIGHT JACKET 4 BLACK, NAVY, BLUE, BEIGEXS, S, M, L $15.60 $52 48 $748.80 $2,4967 LIGHT COTTON PARKA 6 WHITE, BEIGE, NAVY, RED(CHECK PATTERN), BROWN(CHECK PATTERN), GREEN(CHECK PATTERN)XS, S, M, L $11.70 $39 72 $842.40 $2,808

11 ZIP UP VEST 5 GRAY, BLACK, GREEN, BLUE, PURPLEXS, S, M, L $7.80 $26 60 $468.00 $1,56013 LINEN COTTON VEST+ 4 GRAY, BLACK, BEIGE,NAVYXS, S, M, L $7.80 $26 48 $374.40 $1,24812 WARMLIGHT QUILTED VEST 6 OFF WHITE, BLACK, RED, DARK BROWN, YELLOW, GREENXS, S, M, L $7.80 $26 72 $561.60 $1,87214 FAUX LEATHER VEST 3 BLACK, RED, DARK BROWNXS, S, M, L $11.70 $39 36 $421.20 $1,404

9 PREMIUM DOWN LIGHT WEIGHT VEST 5 BLACK, RED, DARK BROWN, DARK GREEN,GRAYXS, S, M, L $11.70 $39 60 $702.00 $2,34010 PREMIUM DOWN DESIGN JACKET 5 GRAY, BLACK, RED, OLIVE, BLUEXS, S, M, L $30.90 $103 60 $1,854.00 $6,180

4 BLAZER 2 BLACK, NAVY XS, S, M, L $23.40 $78 24 $561.60 $1,8723 BLAZER(SLIMFIT) 2 BLACK, NAVY XS, S, M, L $23.40 $78 24 $561.60 $1,8728 FAUX LEATHER W RIDERS JACKET 3 BLACK, BLUE, DARK BROWNXS, S, M, L $23.40 $78 36 $842.40 $2,8082 ZIP UP PARKA 4 BLACK, RED, OLIVE, PURPLEXS, S, M, L $11.70 $39 48 $561.60 $1,8721 ZIP UP PARKA(MIXXING COLOR) 3 RED&BLUE, GREEN&BLACK,PURPLE&BLACKXS, S, M, L $11.70 $39 36 $421.20 $1,404

BOTTOMS1 STRETCH LIGHT WEIGHT DENIM SLIM FIT JEANS 3 LIGHT BLUE, BLUE, DARK BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 36 $421.20 $1,4049 WASH PAINTER PANTS+ 2 LIGHT GRAY, BEIGE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 24 $280.80 $936

10 BELTED CHINO HALF PANTS 8 LIGHT GRAY, PINK, RED, BROWN, GREEN, DARK GREEN, BLACK, NAVY26, 27, 28, 29, 30, 31, 32, 33, 34, 35$7.80 $26 96 $748.80 $2,4962 CARGO HALF PANTS 8 LIGHT GRAY, DARK GRAY, ORANGE, BEIGE, OLIVE, BLACK, DARK GREEN WITH ARMY PATTERN26, 27, 28, 29, 30, 31, 32, 33, 34, 35$7.80 $26 96 $748.80 $2,496

11 MADRAS CHECK EASY SHORTS 4 RED, LIGHT GREEN, DARK GREEN, BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$5.70 $19 48 $273.60 $91213 BELTED TWILL HALF PANTS 7 WHITE, BLACK, ORANGE, BEIGE, GREEN, BLUE, PURPLEXS, S, M, L $7.80 $26 84 $655.20 $2,184

3 WASH CARGO HALF PANTS 4 DARK GRAY, BEIGE, BROWN, OLIVEXS, S, M, L $7.80 $26 48 $374.40 $1,2484 MADE IN JAPAN DENIM SLIM FIT JEANS+ 3 LIGHT BLUE, BLUE, DARK BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$27.00 $90 36 $972.00 $3,240

12 NATURAL FIT JEANS 1 BLUE 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 12 $140.40 $46814 WASH DRAW STRING CARGO 4 DARK GRAY, BEIGE, BROWN, OLIVE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 48 $561.60 $1,87215 REGULAR FIT STRAIGHT JEANS 1 BLUE 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 12 $140.40 $46816 RELAXED FIT STRAIGHT JEANS+ 2 BLUE, BLACK 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 24 $280.80 $936

5 SKINNY FIT JEANS 3 GRAY, BLUE, BLACK26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 36 $421.20 $1,40417 WASH CORDUROY REGULAR FIT JEANS 10 ORANGE, BEIGE, BROWM, DARK BROWN, GREEN, OLIVE, BLUE, DARK BLUE, DARK GRAY, DARK BROWN26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 120 $1,404.00 $4,680

6 SLIM FIT STRAIGHT COLOR JEANSDARK 5 GRAY, DARK BROWN, GREEN, BLUE, PURPLE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 60 $702.00 $2,34018 MADE IN JAPAN DENIM SLIM FIT JEANS(DAMAGE)+E 2 BLUE, DARK BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$27.00 $90 24 $648.00 $2,160

8 SKINNY FIT COLOR JEANS 6 DARK GRAY, WINE, DARK BROWN, GREEN, BLUE, PURPLE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 72 $842.40 $2,80819 STRETCH STYLE UP NO-TUCK PANTS 4 DARK GRAY, BLACK, BEIGE, DARK BROWN26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 48 $561.60 $1,872

7 DESIGN SKINNY JEANS 2 BLACK, BLUE 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 24 $280.80 $936

CUT&SEW4 PACKAGED COLOR RIB TANK TOP 3 BLACK, WHITE, RED, GRAYXS, S, M, L $1.50 $5 36 $54.00 $1801 PACKAGED COLOR V NECK T-SHIRT(S) 10 WHITE, GRAY, BLACK, RED, ORANGE, YELLOW, GREEN OLIVE, BLUE, NAVY, PURPLEXS, S, M, L $1.50 $5 120 $180.00 $600

27 RIB HENRY NECK T(S) 7 WHITE, GRAY, BLACK, PINK, OLIVE, BLUE, PURPLEXS, S, M, L $3.00 $10 84 $252.00 $8405 DRY PIQUE POLO SHIRT(S) 7 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, ORANGE, WINE, BEIGE, DARK BROWN, YELLOW, GREEN DARK GREEN, LIGHT BLUE, BLUE, DARK BLUE, NAVY, PURPLEXS, S, M, L $5.70 $19 84 $478.80 $1,5966 PACKAGED COLOR RIB TANK TOP 3 WHITE, GRAY, BLACKXS, S, M, L $1.50 $5 36 $54.00 $1807 KEITH HARING GRAPHIC T(S)A 2 BLACK, PINK XS, S, M, L $3.90 $13 24 $93.60 $3128 KEITH HARING GRAPHIC T(S)B 2 GRAY, BLACK XS, S, M, L $3.90 $13 24 $93.60 $3129 KEITH HARING GRAPHIC T(S)D 2 WHITE, YELLOW XS, S, M, L $3.90 $13 24 $93.60 $312

10 KEITH HARING GRAPHIC T(S)E 2 BLACK, PURPLE XS, S, M, L $3.90 $13 24 $93.60 $31211 KEITH HARING GRAPHIC T(S)F 2 BROWN, NAVY XS, S, M, L $3.90 $13 24 $93.60 $31212 KEITH HARING GRAPHIC T(S)G 2 WHITE, OFF WHITEXS, S, M, L $3.90 $13 24 $93.60 $31213 KEITH HARING GRAPHIC T(S)H 2 WHITE, OFF WHITEXS, S, M, L $3.90 $13 24 $93.60 $31214 STYLIST COLLABORATION GRAPHIC T(S)IGA 2 WHITE, GRAY XS, S, M, L $3.90 $13 24 $93.60 $31215 STYLIST COLLABORATION GRAPHIC T(S)SHIMA 1 BLACK XS, S, M, L $3.90 $13 12 $46.80 $15616 STYLIST COLLABORATION GRAPHIC T(S)BABA 2 WHITE, BLACK XS, S, M, L $3.90 $13 24 $93.60 $31217 STYLIST COLLABORATION GRAPHIC T(S)WATA 2 WHITE, YELLOW XS, S, M, L $3.90 $13 24 $93.60 $31224 WORLD CREATIVE MAGAZINES GRAPHIC T(S) 3 BEIGE, LIGHT BLUE, PURPLEXS, S, M, L $3.90 $13 36 $140.40 $46828 THE PHOTOGRAPHERS 2 BLACK, WHITE, XS, S, M, L $3.90 $13 24 $93.60 $31229 THE PHOTOGRAPHERS COLLABORATION T(S) 1 BLACK XS, S, M, L $3.90 $13 12 $46.80 $15630 THE PHOTOGRAPHERS COLLABORATION T(S)E 1 GRAY XS, S, M, L $3.90 $13 12 $46.80 $15631 THE PHOTOGRAPHERS COLLABORATION T(S)F 1 WHITE XS, S, M, L $3.90 $13 12 $46.80 $15632 DRY PIQUE STRIPE POLO SHIRT J(S) 6 WHITE, GRAY, BLACK, WINE, ORANGE, BLUEXS, S, M, L $5.70 $19 72 $410.40 $1,36833 WASH PIQUE POLO SHIRT(S) 10 GRAY, WHITE, OFF WHITE, BLACK, PINK, RED, GREEN, OLIVE, BLUE, NAVYXS, S, M, L $5.70 $19 120 $684.00 $2,28034 CORPORATE COLLABORATION GRAPHIC T(S) 2 NAVY, NATURAL XS, S, M, L $3.90 $13 24 $93.60 $31235 KATSUSHIKA HOKUSAI GRAPHIC T(S) 6 YELLOW, BLACK, DARK GRAY, NAVY, OFF WHITE, GRAYXS, S, M, L $3.90 $13 72 $280.80 $93636 JAPAN GAME GRAPHIC T(S) 3 WHITE, BLACK, YELLOWXS, S, M, L $3.90 $13 36 $140.40 $468

2 PREMIUM COTTON STRIPE T-SHIRT(S) 7 WHITE, GRAY, BLACL, RED, GREEN, NAVY, WHITEXS, S, M, L $3.90 $13 84 $327.60 $1,09218 PREMIUM COTTON STRIPE T-SHIRT B(S) 5 GRAY, RED,GREEN, WHITE, NAVYXS, S, M, L $3.90 $13 60 $234.00 $78019 WAFFLE FULL ZIP PARKA(L) 7 OFF WHITE, GRAY, BLACK, ORANGE,OLIVE, BLUE, PURPLEXS, S, M, L $7.80 $26 84 $655.20 $2,18422 GOKITA TOMOO COLLABORATION GRAPHIC T(S)C+T01 6 WHITE, BLACK, GREEN, PINK, DARK BROWN, RED BLUEXS, S, M, L $3.90 $13 72 $280.80 $93620 QUICK DRY T-SHIRT(S) 7 DARK BROWN, YELLOW, GREEN, OLIVE, BLUE, NAVY, PURPLEXS, S, M, L $3.00 $10 84 $252.00 $84021 RIB V NECK BORDER T(S) 3 BLACK, NAVY, BLACKXS, S, M, L $3.00 $10 36 $108.00 $360

3 SOFT TOUCH STRIPE CREW NECK T-SHIRT(L) 3 BLACK, RED, NAVYXS, S, M, L $3.90 $13 36 $140.40 $46823 STRIPE T-SHIRT(L) 3 GRAY, BLACK, DARK GREENXS, S, M, L $3.90 $13 36 $140.40 $46825 SWEAT PANTS 3 GRAY, DARK GRAY, BLACKXS, S, M, L $5.70 $19 36 $205.20 $68426 GDC COLLABORATION GRAPHIC T-SHIRT E(S)+ 7 GRAY, GREEN, BLUE, OFF WHITE, BLACK, DARK GRAY, REDXS, S, M, L $3.90 $13 84 $327.60 $1,092

KNIT5 WASHABLE COTTON POLO SWEATER A(S)+ 4 WHITE, BLACK, RED, BLUE, NAVYXS, S, M, L $5.70 $19 48 $273.60 $9123 EFM V-NECK CARDIGAN(L) 7 GRAY, DARK GRAY, BLACK, WINE, NAVY, BLUE, DARK PURPLEXS, S, M, L $11.70 $39 84 $982.80 $3,2761 EFM V-NECK SWEATER(L) 8 GRAY, DARK GRAY, BLACK, DARK BROWN, BLUE, YELLOW, NAVY, PURPLEXS, S, M, L $7.80 $26 96 $748.80 $2,4962 LAMSWOOL V NECK VEST 4 GRAY, DARK GRAY, BLACK, NAVYXS, S, M, L $7.80 $26 48 $374.40 $1,2484 EFM CREW-NECK SWEATER(L) 5 GRAY, DARK GRAY, BLACK, DARK BROWN, NAVYXS, S, M, L $7.80 $26 60 $468.00 $1,5606 FINE GAUGE ARGYLE V NECK VEST 3 (DIAMOND SHARP ) DARK GRAY, BLACK, NAVYXS, S, M, L $7.80 $26 36 $280.80 $9367 FULL ZIP PARKA SWEATER A(L) 4 DARK GRAY, BLACK, DARK BROWN, NAVYXS, S, M, L $11.70 $39 48 $561.60 $1,872

1 0 5 / 1 0 6 CHAPTER 7

Category Rank Item color SizingTarget Cost

Target Retail Units COGS Retail

Men

Outter

5 DRY EFC JACKET 3 BLACK, BEIGE, LIGHT GRAYXS, S, M, L $19.50 $65 36 $702.00 $2,3406 DRY LIGHT WEIGHT JACKET 4 BLACK, NAVY, BLUE, BEIGEXS, S, M, L $15.60 $52 48 $748.80 $2,4967 LIGHT COTTON PARKA 6 WHITE, BEIGE, NAVY, RED(CHECK PATTERN), BROWN(CHECK PATTERN), GREEN(CHECK PATTERN)XS, S, M, L $11.70 $39 72 $842.40 $2,808

11 ZIP UP VEST 5 GRAY, BLACK, GREEN, BLUE, PURPLEXS, S, M, L $7.80 $26 60 $468.00 $1,56013 LINEN COTTON VEST+ 4 GRAY, BLACK, BEIGE,NAVYXS, S, M, L $7.80 $26 48 $374.40 $1,24812 WARMLIGHT QUILTED VEST 6 OFF WHITE, BLACK, RED, DARK BROWN, YELLOW, GREENXS, S, M, L $7.80 $26 72 $561.60 $1,87214 FAUX LEATHER VEST 3 BLACK, RED, DARK BROWNXS, S, M, L $11.70 $39 36 $421.20 $1,404

9 PREMIUM DOWN LIGHT WEIGHT VEST 5 BLACK, RED, DARK BROWN, DARK GREEN,GRAYXS, S, M, L $11.70 $39 60 $702.00 $2,34010 PREMIUM DOWN DESIGN JACKET 5 GRAY, BLACK, RED, OLIVE, BLUEXS, S, M, L $30.90 $103 60 $1,854.00 $6,180

4 BLAZER 2 BLACK, NAVY XS, S, M, L $23.40 $78 24 $561.60 $1,8723 BLAZER(SLIMFIT) 2 BLACK, NAVY XS, S, M, L $23.40 $78 24 $561.60 $1,8728 FAUX LEATHER W RIDERS JACKET 3 BLACK, BLUE, DARK BROWNXS, S, M, L $23.40 $78 36 $842.40 $2,8082 ZIP UP PARKA 4 BLACK, RED, OLIVE, PURPLEXS, S, M, L $11.70 $39 48 $561.60 $1,8721 ZIP UP PARKA(MIXXING COLOR) 3 RED&BLUE, GREEN&BLACK,PURPLE&BLACKXS, S, M, L $11.70 $39 36 $421.20 $1,404

BOTTOMS1 STRETCH LIGHT WEIGHT DENIM SLIM FIT JEANS 3 LIGHT BLUE, BLUE, DARK BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 36 $421.20 $1,4049 WASH PAINTER PANTS+ 2 LIGHT GRAY, BEIGE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 24 $280.80 $936

10 BELTED CHINO HALF PANTS 8 LIGHT GRAY, PINK, RED, BROWN, GREEN, DARK GREEN, BLACK, NAVY26, 27, 28, 29, 30, 31, 32, 33, 34, 35$7.80 $26 96 $748.80 $2,4962 CARGO HALF PANTS 8 LIGHT GRAY, DARK GRAY, ORANGE, BEIGE, OLIVE, BLACK, DARK GREEN WITH ARMY PATTERN26, 27, 28, 29, 30, 31, 32, 33, 34, 35$7.80 $26 96 $748.80 $2,496

11 MADRAS CHECK EASY SHORTS 4 RED, LIGHT GREEN, DARK GREEN, BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$5.70 $19 48 $273.60 $91213 BELTED TWILL HALF PANTS 7 WHITE, BLACK, ORANGE, BEIGE, GREEN, BLUE, PURPLEXS, S, M, L $7.80 $26 84 $655.20 $2,184

3 WASH CARGO HALF PANTS 4 DARK GRAY, BEIGE, BROWN, OLIVEXS, S, M, L $7.80 $26 48 $374.40 $1,2484 MADE IN JAPAN DENIM SLIM FIT JEANS+ 3 LIGHT BLUE, BLUE, DARK BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$27.00 $90 36 $972.00 $3,240

12 NATURAL FIT JEANS 1 BLUE 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 12 $140.40 $46814 WASH DRAW STRING CARGO 4 DARK GRAY, BEIGE, BROWN, OLIVE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 48 $561.60 $1,87215 REGULAR FIT STRAIGHT JEANS 1 BLUE 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 12 $140.40 $46816 RELAXED FIT STRAIGHT JEANS+ 2 BLUE, BLACK 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 24 $280.80 $936

5 SKINNY FIT JEANS 3 GRAY, BLUE, BLACK26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 36 $421.20 $1,40417 WASH CORDUROY REGULAR FIT JEANS 10 ORANGE, BEIGE, BROWM, DARK BROWN, GREEN, OLIVE, BLUE, DARK BLUE, DARK GRAY, DARK BROWN26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 120 $1,404.00 $4,680

6 SLIM FIT STRAIGHT COLOR JEANSDARK 5 GRAY, DARK BROWN, GREEN, BLUE, PURPLE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 60 $702.00 $2,34018 MADE IN JAPAN DENIM SLIM FIT JEANS(DAMAGE)+E 2 BLUE, DARK BLUE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$27.00 $90 24 $648.00 $2,160

8 SKINNY FIT COLOR JEANS 6 DARK GRAY, WINE, DARK BROWN, GREEN, BLUE, PURPLE26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 72 $842.40 $2,80819 STRETCH STYLE UP NO-TUCK PANTS 4 DARK GRAY, BLACK, BEIGE, DARK BROWN26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 48 $561.60 $1,872

7 DESIGN SKINNY JEANS 2 BLACK, BLUE 26, 27, 28, 29, 30, 31, 32, 33, 34, 35$11.70 $39 24 $280.80 $936

CUT&SEW4 PACKAGED COLOR RIB TANK TOP 3 BLACK, WHITE, RED, GRAYXS, S, M, L $1.50 $5 36 $54.00 $1801 PACKAGED COLOR V NECK T-SHIRT(S) 10 WHITE, GRAY, BLACK, RED, ORANGE, YELLOW, GREEN OLIVE, BLUE, NAVY, PURPLEXS, S, M, L $1.50 $5 120 $180.00 $600

27 RIB HENRY NECK T(S) 7 WHITE, GRAY, BLACK, PINK, OLIVE, BLUE, PURPLEXS, S, M, L $3.00 $10 84 $252.00 $8405 DRY PIQUE POLO SHIRT(S) 7 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, ORANGE, WINE, BEIGE, DARK BROWN, YELLOW, GREEN DARK GREEN, LIGHT BLUE, BLUE, DARK BLUE, NAVY, PURPLEXS, S, M, L $5.70 $19 84 $478.80 $1,5966 PACKAGED COLOR RIB TANK TOP 3 WHITE, GRAY, BLACKXS, S, M, L $1.50 $5 36 $54.00 $1807 KEITH HARING GRAPHIC T(S)A 2 BLACK, PINK XS, S, M, L $3.90 $13 24 $93.60 $3128 KEITH HARING GRAPHIC T(S)B 2 GRAY, BLACK XS, S, M, L $3.90 $13 24 $93.60 $3129 KEITH HARING GRAPHIC T(S)D 2 WHITE, YELLOW XS, S, M, L $3.90 $13 24 $93.60 $312

10 KEITH HARING GRAPHIC T(S)E 2 BLACK, PURPLE XS, S, M, L $3.90 $13 24 $93.60 $31211 KEITH HARING GRAPHIC T(S)F 2 BROWN, NAVY XS, S, M, L $3.90 $13 24 $93.60 $31212 KEITH HARING GRAPHIC T(S)G 2 WHITE, OFF WHITEXS, S, M, L $3.90 $13 24 $93.60 $31213 KEITH HARING GRAPHIC T(S)H 2 WHITE, OFF WHITEXS, S, M, L $3.90 $13 24 $93.60 $31214 STYLIST COLLABORATION GRAPHIC T(S)IGA 2 WHITE, GRAY XS, S, M, L $3.90 $13 24 $93.60 $31215 STYLIST COLLABORATION GRAPHIC T(S)SHIMA 1 BLACK XS, S, M, L $3.90 $13 12 $46.80 $15616 STYLIST COLLABORATION GRAPHIC T(S)BABA 2 WHITE, BLACK XS, S, M, L $3.90 $13 24 $93.60 $31217 STYLIST COLLABORATION GRAPHIC T(S)WATA 2 WHITE, YELLOW XS, S, M, L $3.90 $13 24 $93.60 $31224 WORLD CREATIVE MAGAZINES GRAPHIC T(S) 3 BEIGE, LIGHT BLUE, PURPLEXS, S, M, L $3.90 $13 36 $140.40 $46828 THE PHOTOGRAPHERS 2 BLACK, WHITE, XS, S, M, L $3.90 $13 24 $93.60 $31229 THE PHOTOGRAPHERS COLLABORATION T(S) 1 BLACK XS, S, M, L $3.90 $13 12 $46.80 $15630 THE PHOTOGRAPHERS COLLABORATION T(S)E 1 GRAY XS, S, M, L $3.90 $13 12 $46.80 $15631 THE PHOTOGRAPHERS COLLABORATION T(S)F 1 WHITE XS, S, M, L $3.90 $13 12 $46.80 $15632 DRY PIQUE STRIPE POLO SHIRT J(S) 6 WHITE, GRAY, BLACK, WINE, ORANGE, BLUEXS, S, M, L $5.70 $19 72 $410.40 $1,36833 WASH PIQUE POLO SHIRT(S) 10 GRAY, WHITE, OFF WHITE, BLACK, PINK, RED, GREEN, OLIVE, BLUE, NAVYXS, S, M, L $5.70 $19 120 $684.00 $2,28034 CORPORATE COLLABORATION GRAPHIC T(S) 2 NAVY, NATURAL XS, S, M, L $3.90 $13 24 $93.60 $31235 KATSUSHIKA HOKUSAI GRAPHIC T(S) 6 YELLOW, BLACK, DARK GRAY, NAVY, OFF WHITE, GRAYXS, S, M, L $3.90 $13 72 $280.80 $93636 JAPAN GAME GRAPHIC T(S) 3 WHITE, BLACK, YELLOWXS, S, M, L $3.90 $13 36 $140.40 $468

2 PREMIUM COTTON STRIPE T-SHIRT(S) 7 WHITE, GRAY, BLACL, RED, GREEN, NAVY, WHITEXS, S, M, L $3.90 $13 84 $327.60 $1,09218 PREMIUM COTTON STRIPE T-SHIRT B(S) 5 GRAY, RED,GREEN, WHITE, NAVYXS, S, M, L $3.90 $13 60 $234.00 $78019 WAFFLE FULL ZIP PARKA(L) 7 OFF WHITE, GRAY, BLACK, ORANGE,OLIVE, BLUE, PURPLEXS, S, M, L $7.80 $26 84 $655.20 $2,18422 GOKITA TOMOO COLLABORATION GRAPHIC T(S)C+T01 6 WHITE, BLACK, GREEN, PINK, DARK BROWN, RED BLUEXS, S, M, L $3.90 $13 72 $280.80 $93620 QUICK DRY T-SHIRT(S) 7 DARK BROWN, YELLOW, GREEN, OLIVE, BLUE, NAVY, PURPLEXS, S, M, L $3.00 $10 84 $252.00 $84021 RIB V NECK BORDER T(S) 3 BLACK, NAVY, BLACKXS, S, M, L $3.00 $10 36 $108.00 $360

3 SOFT TOUCH STRIPE CREW NECK T-SHIRT(L) 3 BLACK, RED, NAVYXS, S, M, L $3.90 $13 36 $140.40 $46823 STRIPE T-SHIRT(L) 3 GRAY, BLACK, DARK GREENXS, S, M, L $3.90 $13 36 $140.40 $46825 SWEAT PANTS 3 GRAY, DARK GRAY, BLACKXS, S, M, L $5.70 $19 36 $205.20 $68426 GDC COLLABORATION GRAPHIC T-SHIRT E(S)+ 7 GRAY, GREEN, BLUE, OFF WHITE, BLACK, DARK GRAY, REDXS, S, M, L $3.90 $13 84 $327.60 $1,092

KNIT5 WASHABLE COTTON POLO SWEATER A(S)+ 4 WHITE, BLACK, RED, BLUE, NAVYXS, S, M, L $5.70 $19 48 $273.60 $9123 EFM V-NECK CARDIGAN(L) 7 GRAY, DARK GRAY, BLACK, WINE, NAVY, BLUE, DARK PURPLEXS, S, M, L $11.70 $39 84 $982.80 $3,2761 EFM V-NECK SWEATER(L) 8 GRAY, DARK GRAY, BLACK, DARK BROWN, BLUE, YELLOW, NAVY, PURPLEXS, S, M, L $7.80 $26 96 $748.80 $2,4962 LAMSWOOL V NECK VEST 4 GRAY, DARK GRAY, BLACK, NAVYXS, S, M, L $7.80 $26 48 $374.40 $1,2484 EFM CREW-NECK SWEATER(L) 5 GRAY, DARK GRAY, BLACK, DARK BROWN, NAVYXS, S, M, L $7.80 $26 60 $468.00 $1,5606 FINE GAUGE ARGYLE V NECK VEST 3 (DIAMOND SHARP ) DARK GRAY, BLACK, NAVYXS, S, M, L $7.80 $26 36 $280.80 $9367 FULL ZIP PARKA SWEATER A(L) 4 DARK GRAY, BLACK, DARK BROWN, NAVYXS, S, M, L $11.70 $39 48 $561.60 $1,872


Menswear Estimated Monthly Sales

Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS SlsMen Men

Outter Outter

Aug Sep Oct Nov Dec Jan6 $117.00 $390 8 $156.00 $520 6 $117.00 $390 10 $195.00 $650 16 $312.00 $1,040 20 $390.00 $1,3004 $62.40 $208 6 $93.60 $312 6 $93.60 $312 8 $124.80 $416 6 $93.60 $312 6 $93.60 $3126 $70.20 $234 8 $93.60 $312 4 $46.80 $156 6 $70.20 $234 6 $70.20 $234 6 $70.20 $2346 $46.80 $156 6 $46.80 $156 4 $31.20 $104 6 $46.80 $156 4 $31.20 $104 4 $31.20 $1046 $46.80 $156 10 $78.00 $260 10 $78.00 $260 8 $62.40 $208 8 $62.40 $208 8 $62.40 $2085 $39.00 $130 5 $39.00 $130 4 $31.20 $104 4 $31.20 $104 6 $46.80 $156 6 $46.80 $1561 $11.70 $39 1 $11.70 $39 2 $23.40 $78 2 $23.40 $78 13 $152.10 $507 14 $163.80 $5460 $0.00 $0 0 $0.00 $0 1 $11.70 $39 6 $70.20 $234 10 $117.00 $390 8 $93.60 $3120 $0.00 $0 0 $0.00 $0 1 $30.90 $103 6 $185.40 $618 12 $370.80 $1,236 8 $247.20 $8245 $117.00 $390 4 $93.60 $312 5 $117.00 $390 8 $187.20 $624 8 $187.20 $624 8 $187.20 $6244 $93.60 $312 4 $93.60 $312 5 $117.00 $390 8 $187.20 $624 10 $234.00 $780 10 $234.00 $7800 $0.00 $0 1 $23.40 $78 1 $23.40 $78 4 $93.60 $312 6 $140.40 $468 6 $140.40 $4688 $93.60 $312 8 $93.60 $312 15 $175.50 $585 15 $175.50 $585 18 $210.60 $702 15 $175.50 $5858 $93.60 $312 8 $93.60 $312 15 $175.50 $585 15 $175.50 $585 18 $210.60 $702 15 $175.50 $585

59

Aug Sep Oct Nov Dec JanBOTTOMS BOTTOMS

20 $234.00 $780 20 $234.00 $780 22 $257.40 $858 22 $257.40 $858 24 $280.80 $936 27 $315.90 $1,0534 $46.80 $156 6 $70.20 $234 5 $58.50 $195 8 $93.60 $312 12 $140.40 $468 13 $152.10 $5078 $62.40 $208 10 $78.00 $260 11 $85.80 $286 4 $31.20 $104 2 $15.60 $52 1 $7.80 $26

22 $171.60 $572 18 $140.40 $468 17 $132.60 $442 4 $31.20 $104 2 $15.60 $52 1 $7.80 $268 $45.60 $152 9 $51.30 $171 10 $57.00 $190 5 $28.50 $95 3 $17.10 $57 0 $0.00 $0

15 $117.00 $390 16 $124.80 $416 14 $109.20 $364 7 $54.60 $182 3 $23.40 $78 1 $7.80 $2620 $156.00 $520 19 $148.20 $494 18 $140.40 $468 6 $46.80 $156 4 $31.20 $104 0 $0.00 $018 $486.00 $1,620 16 $432.00 $1,440 20 $540.00 $1,800 25 $675.00 $2,250 23 $621.00 $2,070 22 $594.00 $1,98010 $117.00 $390 8 $93.60 $312 9 $105.30 $351 12 $140.40 $468 15 $175.50 $585 14 $163.80 $54614 $163.80 $546 10 $117.00 $390 8 $93.60 $312 12 $140.40 $468 10 $117.00 $390 11 $128.70 $42918 $210.60 $702 20 $234.00 $780 16 $187.20 $624 16 $187.20 $624 14 $163.80 $546 15 $175.50 $58510 $117.00 $390 12 $140.40 $468 10 $117.00 $390 13 $152.10 $507 10 $117.00 $390 12 $140.40 $46810 $117.00 $390 13 $152.10 $507 11 $128.70 $429 20 $234.00 $780 26 $304.20 $1,014 25 $292.50 $975

8 $93.60 $312 9 $105.30 $351 13 $152.10 $507 15 $175.50 $585 20 $234.00 $780 22 $257.40 $85814 $163.80 $546 11 $128.70 $429 12 $140.40 $468 16 $187.20 $624 18 $210.60 $702 17 $198.90 $663

8 $216.00 $720 7 $189.00 $630 8 $216.00 $720 11 $297.00 $990 13 $351.00 $1,170 15 $405.00 $1,3508 $93.60 $312 7 $81.90 $273 8 $93.60 $312 10 $117.00 $390 12 $140.40 $468 11 $128.70 $4296 $70.20 $234 9 $105.30 $351 6 $70.20 $234 8 $93.60 $312 10 $117.00 $390 10 $117.00 $390

10 $117.00 $390 15 $175.50 $585 16 $187.20 $624 18 $210.60 $702 17 $198.90 $663 16 $187.20 $624231

Aug Sep Oct Nov Dec JanCUT&SEW CUT&SEW

36 $54.00 $180 28 $42.00 $140 18 $27.00 $90 13 $19.50 $65 15 $22.50 $75 14 $21.00 $7054 $81.00 $270 50 $75.00 $250 46 $69.00 $230 48 $72.00 $240 38 $57.00 $190 50 $75.00 $25020 $60.00 $200 20 $60.00 $200 16 $48.00 $160 18 $54.00 $180 18 $54.00 $180 20 $60.00 $20038 $216.60 $722 36 $205.20 $684 34 $193.80 $646 34 $193.80 $646 30 $171.00 $570 36 $205.20 $68440 $60.00 $200 42 $63.00 $210 42 $63.00 $210 38 $57.00 $190 16 $24.00 $80 15 $22.50 $7528 $109.20 $364 22 $85.80 $286 18 $70.20 $234 18 $70.20 $234 18 $70.20 $234 22 $85.80 $28622 $85.80 $286 20 $78.00 $260 19 $74.10 $247 17 $66.30 $221 17 $66.30 $221 20 $78.00 $26021 $81.90 $273 18 $70.20 $234 18 $70.20 $234 20 $78.00 $260 20 $78.00 $260 18 $70.20 $23424 $93.60 $312 23 $89.70 $299 14 $54.60 $182 14 $54.60 $182 14 $54.60 $182 23 $89.70 $29920 $78.00 $260 17 $66.30 $221 15 $58.50 $195 15 $58.50 $195 16 $62.40 $208 18 $70.20 $23419 $74.10 $247 16 $62.40 $208 19 $74.10 $247 19 $74.10 $247 20 $78.00 $260 16 $62.40 $20818 $70.20 $234 14 $54.60 $182 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 14 $54.60 $18222 $85.80 $286 20 $78.00 $260 21 $81.90 $273 21 $81.90 $273 21 $81.90 $273 20 $78.00 $26021 $81.90 $273 22 $85.80 $286 13 $50.70 $169 13 $50.70 $169 13 $50.70 $169 22 $85.80 $28620 $78.00 $260 19 $74.10 $247 10 $39.00 $130 10 $39.00 $130 12 $46.80 $156 19 $74.10 $24719 $74.10 $247 23 $89.70 $299 24 $93.60 $312 22 $85.80 $286 19 $74.10 $247 23 $89.70 $29918 $70.20 $234 24 $93.60 $312 22 $85.80 $286 21 $81.90 $273 21 $81.90 $273 24 $93.60 $31215 $58.50 $195 16 $62.40 $208 23 $89.70 $299 23 $89.70 $299 23 $89.70 $299 16 $62.40 $20812 $46.80 $156 18 $70.20 $234 14 $54.60 $182 15 $58.50 $195 15 $58.50 $195 18 $70.20 $23410 $39.00 $130 20 $78.00 $260 18 $70.20 $234 18 $70.20 $234 18 $70.20 $234 20 $78.00 $26010 $39.00 $130 14 $54.60 $182 20 $78.00 $260 21 $81.90 $273 21 $81.90 $273 14 $54.60 $18218 $102.60 $342 16 $91.20 $304 20 $114.00 $380 21 $119.70 $399 17 $96.90 $323 16 $91.20 $30413 $74.10 $247 18 $102.60 $342 18 $102.60 $342 18 $102.60 $342 20 $114.00 $380 18 $102.60 $34211 $42.90 $143 14 $54.60 $182 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 14 $54.60 $182

9 $35.10 $117 10 $39.00 $130 12 $46.80 $156 12 $46.80 $156 12 $46.80 $156 10 $39.00 $13014 $54.60 $182 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 16 $62.40 $20848 $187.20 $624 42 $163.80 $546 38 $148.20 $494 40 $156.00 $520 36 $140.40 $468 42 $163.80 $54624 $93.60 $312 30 $117.00 $390 32 $124.80 $416 32 $124.80 $416 32 $124.80 $416 30 $117.00 $39016 $124.80 $416 12 $93.60 $312 15 $117.00 $390 15 $117.00 $390 15 $117.00 $390 12 $93.60 $31230 $117.00 $390 26 $101.40 $338 22 $85.80 $286 22 $85.80 $286 22 $85.80 $286 26 $101.40 $33822 $66.00 $220 20 $60.00 $200 18 $54.00 $180 18 $54.00 $180 18 $54.00 $180 20 $60.00 $20024 $72.00 $240 24 $72.00 $240 28 $84.00 $280 28 $84.00 $280 28 $84.00 $280 24 $72.00 $24036 $140.40 $468 36 $140.40 $468 32 $124.80 $416 34 $132.60 $442 34 $132.60 $442 36 $140.40 $46818 $70.20 $234 18 $70.20 $234 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 18 $70.20 $23417 $96.90 $323 17 $96.90 $323 15 $85.50 $285 15 $85.50 $285 15 $85.50 $285 17 $96.90 $32314 $54.60 $182 30 $117.00 $390 26 $101.40 $338 26 $101.40 $338 22 $85.80 $286 30 $117.00 $390

801

Aug Sep Oct Nov Dec JanKNIT KNIT

2 $11.40 $38 4 $22.80 $76 10 $57.00 $190 18 $102.60 $342 22 $125.40 $418 23 $131.10 $4374 $46.80 $156 8 $93.60 $312 12 $140.40 $468 24 $280.80 $936 26 $304.20 $1,014 26 $304.20 $1,0140 $0.00 $0 0 $0.00 $0 6 $46.80 $156 26 $202.80 $676 28 $218.40 $728 31 $241.80 $8060 $0.00 $0 0 $0.00 $0 10 $78.00 $260 18 $140.40 $468 23 $179.40 $598 23 $179.40 $5980 $0.00 $0 0 $0.00 $0 6 $46.80 $156 20 $156.00 $520 24 $187.20 $624 26 $202.80 $6765 $39.00 $130 6 $46.80 $156 12 $93.60 $312 18 $140.40 $468 23 $179.40 $598 22 $171.60 $5720 $0.00 $0 0 $0.00 $0 12 $140.40 $468 19 $222.30 $741 24 $280.80 $936 24 $280.80 $936

1 0 7 / 1 0 8 CHAPTER 7

Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS SlsMen

Outter

Feb Mar Apr May Jun Jul$1,300 10 $195.00 $650 6 $117.00 $390 8 $156.00 $520 10 $195.00 $650 6 $117.00 $390 6 $117.00 $390$312 8 $124.80 $416 6 $93.60 $312 6 $93.60 $312 8 $124.80 $416 4 $62.40 $208 4 $62.40 $208$234 6 $70.20 $234 4 $46.80 $156 8 $93.60 $312 8 $93.60 $312 6 $70.20 $234 6 $70.20 $234$104 6 $46.80 $156 4 $31.20 $104 6 $46.80 $156 6 $46.80 $156 6 $46.80 $156 6 $46.80 $156$208 8 $62.40 $208 10 $78.00 $260 10 $78.00 $260 8 $62.40 $208 6 $46.80 $156 6 $46.80 $156$156 4 $31.20 $104 4 $31.20 $104 5 $39.00 $130 4 $31.20 $104 5 $39.00 $130 5 $39.00 $130$546 5 $58.50 $195 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0$312 6 $70.20 $234 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0$824 6 $185.40 $618 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0$624 8 $187.20 $624 5 $117.00 $390 4 $93.60 $312 4 $93.60 $312 5 $117.00 $390 5 $117.00 $390$780 8 $187.20 $624 5 $117.00 $390 4 $93.60 $312 4 $93.60 $312 4 $93.60 $312 4 $93.60 $312$468 4 $93.60 $312 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0 0 $0.00 $0$585 20 $234.00 $780 12 $140.40 $468 10 $117.00 $390 10 $117.00 $390 8 $93.60 $312 8 $93.60 $312$585 20 $234.00 $780 12 $140.40 $468 10 $117.00 $390 10 $117.00 $390 8 $93.60 $312 8 $93.60 $312

Feb Mar Apr May Jun JulBOTTOMS

$1,053 21 $245.70 $819 22 $257.40 $858 19 $222.30 $741 22 $257.40 $858 20 $234.00 $780 19 $222.30 $741$507 6 $70.20 $234 8 $93.60 $312 5 $58.50 $195 5 $58.50 $195 6 $70.20 $234 4 $46.80 $156$26 0 $0.00 $0 4 $31.20 $104 11 $85.80 $286 11 $85.80 $286 10 $78.00 $260 8 $62.40 $208$26 2 $15.60 $52 4 $31.20 $104 17 $132.60 $442 20 $156.00 $520 18 $140.40 $468 22 $171.60 $572$0 1 $5.70 $19 5 $28.50 $95 10 $57.00 $190 10 $57.00 $190 9 $51.30 $171 8 $45.60 $152$26 0 $0.00 $0 7 $54.60 $182 14 $109.20 $364 14 $109.20 $364 16 $124.80 $416 15 $117.00 $390$0 1 $7.80 $26 6 $46.80 $156 20 $156.00 $520 18 $140.40 $468 19 $148.20 $494 20 $156.00 $520

$1,980 16 $432.00 $1,440 25 $675.00 $2,250 18 $486.00 $1,620 16 $432.00 $1,440 16 $432.00 $1,440 18 $486.00 $1,620$546 8 $93.60 $312 12 $140.40 $468 9 $105.30 $351 9 $105.30 $351 8 $93.60 $312 10 $117.00 $390$429 10 $117.00 $390 12 $140.40 $468 8 $93.60 $312 8 $93.60 $312 10 $117.00 $390 14 $163.80 $546$585 22 $257.40 $858 16 $187.20 $624 16 $187.20 $624 16 $187.20 $624 20 $234.00 $780 18 $210.60 $702$468 12 $140.40 $468 13 $152.10 $507 10 $117.00 $390 11 $128.70 $429 12 $140.40 $468 10 $117.00 $390$975 13 $152.10 $507 20 $234.00 $780 11 $128.70 $429 11 $128.70 $429 13 $152.10 $507 10 $117.00 $390$858 9 $105.30 $351 15 $175.50 $585 13 $152.10 $507 13 $152.10 $507 9 $105.30 $351 8 $93.60 $312$663 11 $128.70 $429 16 $187.20 $624 12 $140.40 $468 12 $140.40 $468 11 $128.70 $429 14 $163.80 $546$1,350 7 $189.00 $630 11 $297.00 $990 8 $216.00 $720 8 $216.00 $720 7 $189.00 $630 8 $216.00 $720$429 7 $81.90 $273 10 $117.00 $390 8 $93.60 $312 8 $93.60 $312 7 $81.90 $273 8 $93.60 $312$390 9 $105.30 $351 8 $93.60 $312 6 $70.20 $234 6 $70.20 $234 9 $105.30 $351 6 $70.20 $234$624 15 $175.50 $585 18 $210.60 $702 14 $163.80 $546 10 $117.00 $390 15 $175.50 $585 10 $117.00 $390

Feb Mar Apr May Jun JulCUT&SEW

$70 14 $21.00 $70 16 $24.00 $80 28 $42.00 $140 22 $33.00 $110 26 $39.00 $130 34 $51.00 $170$250 49 $73.50 $245 47 $70.50 $235 50 $75.00 $250 52 $78.00 $260 50 $75.00 $250 51 $76.50 $255$200 20 $60.00 $200 16 $48.00 $160 21 $63.00 $210 14 $42.00 $140 16 $48.00 $160 21 $63.00 $210$684 36 $205.20 $684 35 $199.50 $665 38 $216.60 $722 33 $188.10 $627 36 $205.20 $684 35 $199.50 $665$75 15 $22.50 $75 41 $61.50 $205 40 $60.00 $200 38 $57.00 $190 42 $63.00 $210 44 $66.00 $220$286 22 $85.80 $286 18 $70.20 $234 22 $85.80 $286 21 $81.90 $273 22 $85.80 $286 28 $109.20 $364$260 20 $78.00 $260 19 $74.10 $247 20 $78.00 $260 20 $78.00 $260 20 $78.00 $260 22 $85.80 $286$234 18 $70.20 $234 18 $70.20 $234 18 $70.20 $234 18 $70.20 $234 18 $70.20 $234 21 $81.90 $273$299 23 $89.70 $299 14 $54.60 $182 23 $89.70 $299 21 $81.90 $273 23 $89.70 $299 24 $93.60 $312$234 17 $66.30 $221 15 $58.50 $195 17 $66.30 $221 18 $70.20 $234 17 $66.30 $221 20 $78.00 $260$208 16 $62.40 $208 19 $74.10 $247 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 19 $74.10 $247$182 14 $54.60 $182 16 $62.40 $208 14 $54.60 $182 14 $54.60 $182 14 $54.60 $182 18 $70.20 $234$260 20 $78.00 $260 21 $81.90 $273 20 $78.00 $260 16 $62.40 $208 20 $78.00 $260 22 $85.80 $286$286 24 $93.60 $312 13 $50.70 $169 22 $85.80 $286 14 $54.60 $182 22 $85.80 $286 21 $81.90 $273$247 19 $74.10 $247 10 $39.00 $130 19 $74.10 $247 20 $78.00 $260 19 $74.10 $247 20 $78.00 $260$299 21 $81.90 $273 24 $93.60 $312 23 $89.70 $299 24 $93.60 $312 23 $89.70 $299 21 $81.90 $273$312 24 $93.60 $312 22 $85.80 $286 24 $93.60 $312 23 $89.70 $299 24 $93.60 $312 15 $58.50 $195$208 17 $66.30 $221 23 $89.70 $299 16 $62.40 $208 18 $70.20 $234 16 $62.40 $208 18 $70.20 $234$234 18 $70.20 $234 14 $54.60 $182 18 $70.20 $234 16 $62.40 $208 18 $70.20 $234 12 $46.80 $156$260 20 $78.00 $260 18 $70.20 $234 20 $78.00 $260 19 $74.10 $247 20 $78.00 $260 10 $39.00 $130$182 14 $54.60 $182 20 $78.00 $260 14 $54.60 $182 16 $62.40 $208 14 $54.60 $182 10 $39.00 $130$304 15 $85.50 $285 20 $114.00 $380 16 $91.20 $304 14 $79.80 $266 16 $91.20 $304 18 $102.60 $342$342 18 $102.60 $342 18 $102.60 $342 18 $102.60 $342 18 $102.60 $342 18 $102.60 $342 13 $74.10 $247$182 14 $54.60 $182 16 $62.40 $208 14 $54.60 $182 15 $58.50 $195 14 $54.60 $182 11 $42.90 $143$130 10 $39.00 $130 12 $46.80 $156 10 $39.00 $130 11 $42.90 $143 10 $39.00 $130 13 $50.70 $169$208 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 16 $62.40 $208 14 $54.60 $182$546 43 $167.70 $559 40 $156.00 $520 41 $159.90 $533 44 $171.60 $572 42 $163.80 $546 50 $195.00 $650$390 30 $117.00 $390 32 $124.80 $416 30 $117.00 $390 31 $120.90 $403 30 $117.00 $390 24 $93.60 $312$312 12 $93.60 $312 15 $117.00 $390 12 $93.60 $312 13 $101.40 $338 12 $93.60 $312 16 $124.80 $416$338 26 $101.40 $338 22 $85.80 $286 26 $101.40 $338 25 $97.50 $325 26 $101.40 $338 30 $117.00 $390$200 20 $60.00 $200 18 $54.00 $180 20 $60.00 $200 21 $63.00 $210 20 $60.00 $200 22 $66.00 $220$240 24 $72.00 $240 28 $84.00 $280 24 $72.00 $240 23 $69.00 $230 24 $72.00 $240 24 $72.00 $240$468 36 $140.40 $468 30 $117.00 $390 33 $128.70 $429 35 $136.50 $455 36 $140.40 $468 38 $148.20 $494$234 18 $70.20 $234 16 $62.40 $208 18 $70.20 $234 17 $66.30 $221 18 $70.20 $234 18 $70.20 $234$323 17 $96.90 $323 15 $85.50 $285 17 $96.90 $323 19 $108.30 $361 17 $96.90 $323 20 $114.00 $380$390 30 $117.00 $390 26 $101.40 $338 24 $93.60 $312 30 $117.00 $390 30 $117.00 $390 15 $58.50 $195

Feb Mar Apr May Jun JulKNIT

$437 24 $136.80 $456 22 $125.40 $418 14 $79.80 $266 10 $57.00 $190 4 $22.80 $76 1 $5.70 $19$1,014 28 $327.60 $1,092 23 $269.10 $897 14 $163.80 $546 4 $46.80 $156 3 $35.10 $117 2 $23.40 $78$806 30 $234.00 $780 28 $218.40 $728 18 $140.40 $468 1 $7.80 $26 0 $0.00 $0 0 $0.00 $0$598 24 $187.20 $624 22 $171.60 $572 11 $85.80 $286 2 $15.60 $52 0 $0.00 $0 0 $0.00 $0$676 23 $179.40 $598 21 $163.80 $546 10 $78.00 $260 1 $7.80 $26 0 $0.00 $0 0 $0.00 $0$572 21 $163.80 $546 20 $156.00 $520 16 $124.80 $416 5 $39.00 $130 4 $31.20 $104 3 $23.40 $78$936 25 $292.50 $975 23 $269.10 $897 9 $105.30 $351 2 $23.40 $78 0 $0.00 $0 0 $0.00 $0


The Assortment Plan of Womenswear

WOMEN

Outter1 WOMEN'S SOFT TAILORED JACKET 3 OFF WHITE, GRAY, BLACKXS, S, M, L $11.70 $39 36 $421.20 $1,4049 WOMEN'S SHORT TAILORED BLAZER 1 NAVY XS, S, M, L $15.30 $51 12 $183.60 $6124 W'S SOFT JERSEY PEA JACKET 4 DARK GRAY, BLACK, WINE, NAVYXS, S, M, L $11.70 $39 48 $561.60 $1,872

11 W'S BODY WARM LITE PARKA 8 OFF WHITE, BLACK, RED, ORANGE, BEIGE, DARK BROWN, YELLOW, PURPLEXS, S, M, L $11.70 $39 96 $1,123.20 $3,7442 W'S ZIP UP MIDDLE LENGTH PARKA 8 RED, ORANGE, BEIGE, DARK BROWN, YELLOW, GREEN, BLUE, PURPLEXS, S, M, L $11.70 $39 96 $1,123.20 $3,7443 W'S NEOLEATHER TAILORED JACKET 3 BLACK, BEIGE, DARK BROWNXS, S, M, L $19.20 $64 36 $691.20 $2,304

12 W'S MIDDLE LENGTH TRENCH COAT 3 BLSCK, BEIGE, NAVYXS, S, M, L $23.10 $77 36 $831.60 $2,7727 W'S PREMIUM DOWN JACKET 2 DARK BROWN, DARK GREENXS, S, M, L $23.10 $77 24 $554.40 $1,8485 W'S VELVET TAILORED JACKET 4 GRAY, BLACK, DARK BROWN, PURPLEXS, S, M, L $19.20 $64 48 $921.60 $3,0726 W'S STRETCH TAILORED JACKET 3 GRAY, DARK GRAY, BLACKXS, S, M, L $19.20 $64 36 $691.20 $2,304

10 W'S ZIP BOMBER DOUBLE-JACKET 1 DARK BROWN XS, S, M, L $19.20 $64 12 $230.40 $7688 W'S TEXTURED WOOL STAND COLLAR COAT 5 GRAY, DARK GRAY, BLACK, RED, PURPLEXS, S, M, L $23.10 $77 60 $1,386.00 $4,620

BOTTOMS1 WOMEN'S SUPER STRECH CAPRI PANTS 7 WHITE, BLCAK, PINK, BEIGE, OLIVE, BLUE, PURPLE24, 25, 26, 27, 28, 29$7.80 $26 84 $655.20 $2,1842 WOMEN'S STYLE-UP CROPPED JEANS 1 BLUE 24, 25, 26, 27, 28, 29$7.80 $26 12 $93.60 $3123 WOMEN'S COLOR SABRINA SKINNY JEANS 7 OFF WHITE, GRAY, BLUE, GREEN, RED, BEIGE, PURPLE24, 25, 26, 27, 28, 29$7.80 $26 84 $655.20 $2,1844 WOMEN'S SABRINA SKINNY JEANS 4 BLACK, LIGHT BLUE, BLUE, NAVY24, 25, 26, 27, 28, 29$7.80 $26 48 $374.40 $1,2485 WOMEN'S DENIM SHORT A 2 BLUE, DEEP BLUE 24, 25, 26, 27, 28, 29$5.70 $19 24 $136.80 $456

41 WOMEN'S DRY EASY CROPPED PANTS 6 WHITE, BLCAK, PINK, ORANGE, BEIGE, PURPLEXS, S, M, L $5.70 $19 72 $410.40 $1,36818 WOMEN'S CUT&SEW SKIRT A GAUCHO TYPLE 3 GRAY, DARK GRAY, BLACKXS, S, M, L $5.70 $19 36 $205.20 $68419 WOMEN'S CUT&SEW SKIRT B 5 GRAY, DARK GRAY, BLACK, BLUE, REDXS, S, M, L $5.70 $19 60 $342.00 $1,14023 WOMEN'S 2WAY GATHERED SKIRT 5 DARK GRAY, PURPLE, BLACK, RED, BLUEXS, S, M, L $7.80 $26 60 $468.00 $1,56024 WOMEN'S STYLE-UP STRAIGHT PANTS 4 OFF WHITE, BLACK, NATURAL, BROWN24, 25, 26, 27, 28, 29$11.70 $39 48 $561.60 $1,87225 WOMEN'S WAIST RIB SHORT 4 GRAY, BLACK, OLIVE, BLUEXS, S, M, L $7.80 $26 48 $374.40 $1,24826 WOMEN'S SHEETING ROLL-UP PANTS 4 BLACK, BEIGE, OLIVE, BLUEXS, S, M, L $5.70 $19 48 $273.60 $91227 WOMEN'S SOFT FLARE SKIRT 8 BLACK, GRAY, RED, PINK, BLUE, PURPLE, YELLOW, GREENXS, S, M, L $7.80 $26 96 $748.80 $2,49620 WOMEN'S MADRAS TIERED LONG SKIRT 3 GRAY, PINK, BLUE XS, S, M, L $11.70 $39 36 $421.20 $1,40428 WOMEN'S MADRAS TIERED SKIRT 5 GRAY, RED, BLUE, PURPLE, GREENXS, S, M, L $7.80 $26 60 $468.00 $1,56029 WOMEN'S SATEEN LEGGINGS 6 BLACK, RED, BLUE, PURPLE, DEEP BLUE, NAVYXS, S, M, L $5.70 $19 72 $410.40 $1,36830 WOMEN'S STYLE UP STRAIGHT JEANS 4 GRAYM, BLACK, BLUE, NAVY24, 25, 26, 27, 28, 29$11.70 $39 48 $561.60 $1,87221 WOMEN'S NEW BOYFIEND JEANS B 2 BLUE, DEEP BLUE 24, 25, 26, 27, 28, 29$11.70 $39 24 $280.80 $93631 WOMEN'S NEW BOYFIEND JEANS A 2 BLUE, DEEP BLUE 24, 25, 26, 27, 28, 29$11.70 $39 24 $280.80 $93622 WOMEN'S STYLE-UP CROPPED PANTS 3 WHITE, BLACK, BROWN24, 25, 26, 27, 28, 29$7.80 $26 36 $280.80 $936

6 WOMEN'S DENIM MINI SKIRT 3 BLUE, DEEP BLUE, NAVY24, 25, 26, 27, 28, 29$5.70 $19 36 $205.20 $6847 WOMEN'S DENIM REMAKE SKIRT 2 BLUE, DEEP BLUE 24, 25, 26, 27, 28, 29$7.80 $26 24 $187.20 $6249 WOMEN'S NATURAL FIT STRAIGHT JEANS 3 BLACK, BLUE, NAVY24, 25, 26, 27, 28, 29$11.70 $39 36 $421.20 $1,404

32 WOMEN'S NATURAL FIT BOOTCUT JEANS 3 BLACK, BLUE, NAVY24, 25, 26, 27, 28, 29$11.70 $39 36 $421.20 $1,40433 WOMEN'S SUPER STRETCH STRAIGHT SKINNY PANTS(COLOR) 8 DARY GRAY, BLACK, WINE, BEIGE, DARK BROWN, BLUE, PUEPLE, DARK PURPLE24, 25, 26, 27, 28, 29$11.70 $39 96 $1,123.20 $3,744

8 WOMEN'S STRAIGHT SKINNY JEANS 4 DARK GRAY, NAVY, BLUE, BLACK24, 25, 26, 27, 28, 29$11.70 $39 48 $561.60 $1,87210 WOMEN'S TAPARED SKINNY JEANS 4 DARK GRAY, BLACK, BLUE, NAVY24, 25, 26, 27, 28, 29$11.70 $39 48 $561.60 $1,87234 WOMEN'S STRETCH STRAIGHT TROUSERS 4 GRAY, DARK GRAY, BLACK, NAVY24, 25, 26, 27, 28, 29$11.70 $39 48 $561.60 $1,87217 WOMEN'S CORDUROY SUPER SKINNY PANTS 5 DARK GRAY, BLACK, BEIGE, PURPLE, RED24, 25, 26, 27, 28, 29$7.80 $26 60 $468.00 $1,56035 WOMEN'S CORDUROY STRAIGHT PANTS 5 DARK GRAY, BLACK, RED, NAVY DARK, GREEN24, 25, 26, 27, 28, 29$7.80 $26 60 $468.00 $1,560

1 0 9 / 1 1 0 CHAPTER 7

36 WOMEN'S SUPER STRETCH CROPPED PANTS(COLOR) 3 BLACK, BEIGE, DARY PURPLE24, 25, 26, 27, 28, 29$11.70 $39 36 $421.20 $1,40440 WOMEN'S JERSEY SKIRT B 2 DARK GRAY, BLACKXS, S, M, L $5.70 $19 24 $136.80 $45611 WOMEN'S JERSEY SKIRT A 5 DARK GRAY, BLACK, RED, DARK GREEN, BLUEXS, S, M, L $5.70 $19 60 $342.00 $1,14012 WOMEN'S COLORED STRAIGHT SKINNY JEANS 6 LIGHT GRAY, DARK GRAY, WINE, DARK BROWN, DARK GREEN, PURPLE24, 25, 26, 27, 28, 29$11.70 $39 72 $842.40 $2,80837 WOMEN'S WIDE LEG FORMAL TROUSERS 4 GRAY, DARK GRAY, BLACK, NAVY24, 25, 26, 27, 28, 29$11.70 $39 48 $561.60 $1,87213 WOMEN'S 2WAY GATHERED SKIRT 7 GRAY, BLACK, DARK GRAY, WINE, OLIVE, BLUE, DARK PURPLEXS, S, M, L $7.80 $26 84 $655.20 $2,18438 WOMEN'S STRETCH TIGHT SKIRT 4 GRAY, DARK GRAY, BLACK, NAVY24, 25, 26, 27, 28, 29$7.80 $26 48 $374.40 $1,24814 WOMEN'S SHORT JERSEY TIERED SKIRT 7 GRAY, BLACK, DARK GRAY, WINE, YELLOW, BLUE, DARK PURPLEXS, S, M, L $5.70 $19 84 $478.80 $1,59639 WOMEN'S CORDUROY MINI SKIRT 4 DARK GRAY, BLACK, BEIGE, PURPLE24, 25, 26, 27, 28, 29$5.70 $19 48 $273.60 $91215 WOMEN'S SUPER SKINNY ANKLE LENGHT JEANS 5 DARK GRAY, BLACK, BLUE, NAVY, WINE24, 25, 26, 27, 28, 29$11.70 $39 60 $702.00 $2,34016 WOMEN'S DESTRUCTED STRAIGHT SKINNY JEANS 2 LIGHT BLUE, BLUE24, 25, 26, 27, 28, 29$11.70 $39 24 $280.80 $936

CUT&SEW1 W 1X1 RIB TANK TOP 20 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, WINE, ORANGE, DARK BROWN, YELLOW, GREEN OLIVE, LIGHT BLUE, BLUE, LIGHT GREEN, SKY BLUE, NAVY, LITHT PURPLE, PURPLE , DARK PURPLEXS, S, M, L $3.00 $10 240 $720.00 $2,4002 W SWEAT SLEEVELESS DRESS 7 GRAY, BLACK, PINK, YELLOW, GREEN, SKY BLUE, BLUEXS, S, M, L $7.80 $26 84 $655.20 $2,1843 W 1X1 RIB V NECK T(S) 12 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, WINE, ORANGE, BEIGE, YELLOW, GREEN, BLUEXS, S, M, L $3.00 $10 144 $432.00 $1,4404 W CORPORATE COLLABORATION GRAPHIC T(7)B 1 OFF WHITE XS, S, M, L $5.70 $19 12 $68.40 $2285 W CORPORATE COLLABORATION GRAPHIC T(7)C 1 NATURAL XS, S, M, L $5.70 $19 12 $68.40 $2286 W CORPORATE COLLABORATION GRAPHIC T(7)E 1 BROWN XS, S, M, L $5.70 $19 12 $68.40 $228

11 W 2WAY RIB LACE TANK TOP 12 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, WINE, ORANGE, BEIGE, YELLOW, GREEN, BLUEXS, S, M, L $3.00 $10 144 $432.00 $1,4407 W 1X1 RIB V NECK T(7) 4 RED, YELLOW, OLIVE, BLUEXS, S, M, L $3.00 $10 48 $144.00 $480

12 W EFC SCOOP NECK T(S) 12 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, WINE, ORANGE, BEIGE, YELLOW, GREEN, BLUEXS, S, M, L $3.00 $10 144 $432.00 $1,44013 W DRY STRETCH PIQUE POLO SHIRT(S) 19 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, WINE, ORANGE, DARK BROWN, YELLOW, GREEN OLIVE, LIGHT BLUE, BLUE, LIGHT GREEN, SKY BLUE, NAVY, LITHT PURPLE, PURPLE , DARK PURPLEXS, S, M, L $5.70 $19 228 $1,299.60 $4,33261 W ILLUSTRATORXDIRECTOR GRAPHIC T(S)B 1 BEIGE XS, S, M, L $3.60 $12 12 $43.20 $14462 W ILLUSTRATORXDIRECTOR GRAPHIC T(S)C 1 WHITE XS, S, M, L $3.60 $12 12 $43.20 $14463 W ILLUSTRATORXDIRECTOR GRAPHIC T(S)E 1 BLACK XS, S, M, L $3.60 $12 12 $43.20 $14464 W ILLUSTRATORXDIRECTOR GRAPHIC T(L)A 1 WHITE XS, S, M, L $5.70 $19 12 $68.40 $22865 W ILLUSTRATORXDIRECTOR GRAPHIC T(L)B 1 WHITE XS, S, M, L $5.70 $19 12 $68.40 $22866 W ILLUSTRATORXDIRECTOR GRAPHIC T(L)C 1 GRAY XS, S, M, L $5.70 $19 12 $68.40 $22867 W ILLUSTRATORXDIRECTOR GRAPHIC T(L)E 1 BLACK XS, S, M, L $3.60 $12 12 $43.20 $14468 W DI shoulder tuck dress(N)_ 3 GRAY, BLACK, PINKXS, S, M, L $7.80 $26 36 $280.80 $93669 W EFC V NECK T(S) 8 WHITE, GRAY, BLACK, PINK, DARK BROWN, OLIVE, BLUE, PURPLEXS, S, M, L $3.60 $12 96 $345.60 $1,152

8 W 1X1 RIB CREW NECK T(S) 12 DARK GRAY, PINK, RED, ORANGE, BROWN, DARK BROWN, YELLOW, GREEN , SKY BLUE, BLUE, PURPLE, DARK PURPLEXS, S, M, L $3.00 $10 144 $432.00 $1,4409 W 1X1 RIB HENRY NECK T(7) 7 WHITE, GRAY, BLACK, PINK, BLUE, NAVY, PURPLEXS, S, M, L $3.00 $10 84 $252.00 $840

10 W 1X1 RIB HENRY NECK T(S) 11 WHITE, GRAY, BLACK, PINK, RED, ORANGE, DARK BROWN, YELLOW, OLIVE, BLUE, PURPLEXS, S, M, L $3.00 $10 132 $396.00 $1,32014 W STRIPE HENLEY NECK T SHIRT(5)+J 4 GRAY, RED, GREEN, BLUEXS, S, M, L $3.60 $12 48 $172.80 $57615 W DRY WAFFLE ZIP UP PARKA(L) 10 WHITE, GRAY, DARK GRAY, BLACK, RED, WINE, YELLOW, OLIVE, BLUE, PURPLEXS, S, M, L $7.80 $26 120 $936.00 $3,12016 W DRY STRETCH STRIPE POLO(S)B 4 WHITE, LIGHT GRAY, BLACK, PINKXS, S, M, L $5.70 $19 48 $273.60 $91217 W STRIPE V NECK CARDIGAN(L)+J 4 GRAY, RED, GREEN, BLUEXS, S, M, L $7.80 $26 48 $374.40 $1,24818 W DRY PIQUE POLO DRESS(S) 4 BLACK, OINK, BLUE, GRAYXS, S, M, L $7.80 $26 48 $374.40 $1,24819 W 2WAY RIB LACE STRIPE TANK TOP 7 GRAY, BLACK, PINK, RED, YELLOW, BLUE, PURPLEXS, S, M, L $3.00 $10 84 $252.00 $84070 W MODULAR RECORDS COLLABORATION GRAPHIC T(S)A 1 GREEN XS, S, M, L $3.60 $12 12 $43.20 $14471 W MODULAR RECORDS COLLABORATION GRAPHIC T(S)B 1 OFF WHITE XS, S, M, L $3.60 $12 12 $43.20 $14472 W MODULAR RECORDS COLLABORATION GRAPHIC T(S)F 1 PINK XS, S, M, L $3.60 $12 12 $43.20 $14473 W MODULAR RECORDS COLLABORATION GRAPHIC LONG T(S)B 1 BLACK XS, S, M, L $3.60 $12 12 $43.20 $14474 W MODULAR RECORDS COLLABORATION GRAPHIC LONG T(S)C 1 OLIVE XS, S, M, L $3.60 $12 12 $43.20 $14420 W DRY CREW NECK T (S) 8 WHITE, GRAY, BLACK, PINK, BLUE, NAVY, PURPLE, YELLOWXS, S, M, L $3.60 $12 96 $345.60 $1,15221 W HOODED HENRY NECK T (5) 2 GRAY, BLACK XS, S, M, L $5.70 $19 24 $136.80 $456


22 W DRY STRETCH FULL ZIP PARKA (S) 11 WHITE, GRAY, BLACK, PINK, RED, YELLOW, BLUE, PURPLE XS, S, M, L $3.60 $12 132 $475.20 $1,58423 W DRY PUFF SLEEVE POLO(S) 19 WHITE, GRAY, BLACK, RED, GREEN, BLUEXS, S, M, L $5.70 $19 228 $1,299.60 $4,33275 W crew neck sleeveless T dress_ 6 BLACK, PINK, DARK BROWN, BLUE, NAVY, PURPLEXS, S, M, L $7.80 $26 72 $561.60 $1,87276 W HOODED A-LINE T DRESS(S) 10 WHITE, GRAY, BLACK, PINK, RED, WINE, YELLOW, BLUE, NAVY, PURPLEXS, S, M, L $7.80 $26 120 $936.00 $3,12077 W STRIPE HOODED A-LINE T DRESS(S) 6 BLACK, PINK, DARK BROWN, BLUE, NAVY, PURPLEXS, S, M, L $7.80 $26 72 $561.60 $1,87278 W STRIPED HOODED HENRY NECK T (5) 6 OFF WHITE, DARK GRAY, PINK, RED, GREEN, BLUEXS, S, M, L $5.70 $19 72 $410.40 $1,36879 W 1X1 RIB BOAT NECK T (5) 10 WHITE, GRAY, DARK GRAY, BLACK, PINK, RED, YELLOW, BLUE, NAVY, PURPLEXS, S, M, L $3.60 $12 120 $432.00 $1,44080 W 1X1 RIB GATHERED TANK TOP 9 WHITE, GRAY, BLACK, RED, DARK BROWN, YELLOW, OLIVE, BLUE, PURPLEXS, S, M, L $3.60 $12 108 $388.80 $1,29681 W 2X2 RIB STRIPE HENLEY TANK TOP 7 BLACK, OLIVE, BLUE, PURPLE, DARK GRAY, ORANGE, NAVYXS, S, M, L $3.60 $12 84 $302.40 $1,00827 W ETERNAL HEROINES GRAPHIC CREW-NECK T(S)B 1 PINK XS, S, M, L $3.60 $12 12 $43.20 $14428 W ETERNAL HEROINES GRAPHIC CREW-NECK T(S)C 1 BLACK XS, S, M, L $3.60 $12 12 $43.20 $14429 W ETERNAL HEROINES GRAPHIC V-NECK T(S)B 1 NAVY XS, S, M, L $3.60 $12 12 $43.20 $14430 W DI(SOMA DESIGN)A 2 OFF WHITE, BLACKXS, S, M, L $7.80 $26 24 $187.20 $62431 W DI(SOMA DESIGN)B+ 2 OFF WHITE, GRAY XS, S, M, L $7.80 $26 24 $187.20 $62424 W DI(G.V.G.V.)A 2 OFF WHITE, PURPLEXS, S, M, L $7.80 $26 24 $187.20 $62425 W DI(G.V.G.V.)B 2 GRAY, BLACK XS, S, M, L $7.80 $26 24 $187.20 $62426 W DI(G.V.G.V.)C+ 1 WHITE XS, S, M, L $7.80 $26 12 $93.60 $31241 W H PRINTED TUNIC T(S)G 2 GRAY, BLACK XS, S, M, L $5.70 $19 24 $136.80 $45642 W DI(SUZUKI TAKAYUKI)A+ 2 NATURAL, BROWNXS, S, M, L $7.80 $26 24 $187.20 $62443 W DI(SUZUKI TAKAYUKI)B 2 BLACK, NATURAL XS, S, M, L $7.80 $26 24 $187.20 $62444 W DI(SUZUKI TAKAYUKI)C 2 GRAY, NATURAL XS, S, M, L $7.80 $26 24 $187.20 $62445 W WARNER BROS. GRAPHIC T(S)A 1 OFF WHITE XS, S, M, L $3.60 $12 12 $43.20 $14446 W WARNER BROS.GRAPHIC T(S)B 1 GRAY XS, S, M, L $3.60 $12 12 $43.20 $14447 W WARNER BROS.GRAPHIC T(S)D 1 PINK XS, S, M, L $3.60 $12 12 $43.20 $14448 W WARNER BROS.GRAPHIC T(S)E 1 PURPLE XS, S, M, L $3.60 $12 12 $43.20 $14449 W WARNER BROS.GRAPHIC LONG T(S)G 1 GRAY XS, S, M, L $3.60 $12 12 $43.20 $14450 W WARNER BROS.GRAPHIC HOODED T(5)I 1 GRAY XS, S, M, L $5.70 $19 12 $68.40 $22851 W WARNER BROS.GRAPHIC HOODED T(5)K 1 RED XS, S, M, L $5.70 $19 12 $68.40 $22832 W LOVE FOR UT(S)IWAHORIA 4 BLACK, RED, GRAY BLACKXS, S, M, L $3.60 $12 48 $172.80 $57633 W LOVE FOR UT(S)SADAB 2 GRAY, BLACK XS, S, M, L $3.60 $12 24 $86.40 $28834 W 2X2 RIB STRIPE BOAT NECK T (7) 5 GRAY, BLACK, RED, DARK BROWN, PURPLEXS, S, M, L $3.60 $12 60 $216.00 $72035 W 2X2 RIB STRIPE CREW NECK T (7) 5 GRAY, BLACK, RED, PURPLE, DARK GRAYXS, S, M, L $3.60 $12 60 $216.00 $72036 W LIGHT SWEAT FULL ZIP PARKA(L) 11 OFF WHITE, GRAY, BLACK, PINK, RED, YELLOW, GREEN, OLIVE, BLUE, NAVY, PURPLEXS, S, M, L $7.80 $26 132 $1,029.60 $3,43237 W 1X1 RIB TURTLE NECK T(L) 10 LIGHT GRAY, GRAY, BLACK, PINK, RED, BROWN, DARK BROWN, GREEN, YELLOW, PURPLEXS, S, M, L $3.00 $10 120 $360.00 $1,20038 W SWEAT LONG PARKA(L) 4 GRAY, BLACK, PINK, PURPLEXS, S, M, L $7.80 $26 48 $374.40 $1,24839 W 1X1 RIB HENRY NECK T(L) 11 WHITE, GRAY, BLACK, PINK, WINE, RED, ORANGE, DARK BROWN, BLUE, PURPLE, YELLOWXS, S, M, L $3.00 $10 132 $396.00 $1,32040 W SHAWL LONG CARDIGAN (L) 5 GRAY, DARK GRAY, BLACK, BROWN, DARK PURPLEXS, S, M, L $5.70 $19 60 $342.00 $1,14052 W SWEAT HOODED TUNIC(L) 6 GRAY, BLACK, PINK, NATURAL, LIGHT BLUE, PURPLEXS, S, M, L $7.80 $26 72 $561.60 $1,87253 W STRIPE TURTLE NECK T(L)A 4 GRAY, BLACK, PINK REDXS, S, M, L $3.60 $12 48 $172.80 $57654 W OUTA UNI COLLABORATION T(7)A 3 GRAY, BEIGE, LIGHT GREENXS, S, M, L $5.70 $19 36 $205.20 $68455 W OUTA UNI COLLABORATION T(7)F 1 BLACK XS, S, M, L $5.70 $19 12 $68.40 $22856 W Q-POT. T(L)D 1 GRAY XS, S, M, L $5.70 $19 12 $68.40 $22857 W PRINT DESIGN BY MINTDESIGNS T(L)A 3 OFF WHITE, LIGHT GRAY, GRAYXS, S, M, L $7.80 $26 36 $280.80 $93658 W MEG COLLABOLATION T(L)B 3 NATURAL, WHITE, BEIGEXS, S, M, L $5.70 $19 36 $205.20 $68459 W MEG COLLABOLATION T(L)D 2 DARK GRAY, NATURALXS, S, M, L $5.70 $19 24 $136.80 $45660 W(+J)STRETCH COTTON LEGGINGS 2 DARL GRAY, BLACKXS, S, M, L $7.80 $26 24 $187.20 $624

598 XS, S, M, L $0.00 7176 $0.00 $00 $0.00 $0

18,024 $79,153.20 $263,844.00

1 1 1 / 1 1 2 CHAPTER 7

Womenswear Estimated Monthly Sales

Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS SlsWOMEN

Aug Sep Oct Nov Dec JanOutter

10 $117.00 $390 16 $187.20 $624 20 $234.00 $780 26 $304.20 $1,014 30 $351.00 $1,170 31 $362.70 $1,20912 $183.60 $612 14 $214.20 $714 20 $306.00 $1,020 22 $336.60 $1,122 28 $428.40 $1,428 30 $459.00 $1,5308 $93.60 $312 10 $117.00 $390 18 $210.60 $702 20 $234.00 $780 25 $292.50 $975 26 $304.20 $1,0140 $0.00 $0 0 $0.00 $0 10 $117.00 $390 18 $210.60 $702 20 $234.00 $780 23 $269.10 $8971 $11.70 $39 2 $23.40 $78 12 $140.40 $468 20 $234.00 $780 22 $257.40 $858 19 $222.30 $7410 $0.00 $0 0 $0.00 $0 10 $192.00 $640 21 $403.20 $1,344 23 $441.60 $1,472 20 $384.00 $1,2800 $0.00 $0 0 $0.00 $0 10 $231.00 $770 16 $369.60 $1,232 18 $415.80 $1,386 20 $462.00 $1,5400 $0.00 $0 0 $0.00 $0 2 $46.20 $154 8 $184.80 $616 16 $369.60 $1,232 21 $485.10 $1,6173 $57.60 $192 4 $76.80 $256 11 $211.20 $704 19 $364.80 $1,216 21 $403.20 $1,344 22 $422.40 $1,4085 $96.00 $320 6 $115.20 $384 13 $249.60 $832 16 $307.20 $1,024 23 $441.60 $1,472 23 $441.60 $1,4720 $0.00 $0 0 $0.00 $0 6 $115.20 $384 14 $268.80 $896 20 $384.00 $1,280 20 $384.00 $1,2800 $0.00 $0 0 $0.00 $0 8 $184.80 $616 20 $462.00 $1,540 26 $600.60 $2,002 26 $600.60 $2,00239

Aug Sep Oct Nov Dec Jan

BOTTOMS45 $351.00 $1,170 40 $312.00 $1,040 40 $312.00 $1,040 42 $327.60 $1,092 55 $429.00 $1,430 56 $436.80 $1,45646 $358.80 $1,196 41 $319.80 $1,066 39 $304.20 $1,014 40 $312.00 $1,040 40 $312.00 $1,040 42 $327.60 $1,09244 $343.20 $1,144 40 $312.00 $1,040 38 $296.40 $988 39 $304.20 $1,014 45 $351.00 $1,170 46 $358.80 $1,19648 $374.40 $1,248 43 $335.40 $1,118 42 $327.60 $1,092 41 $319.80 $1,066 50 $390.00 $1,300 21 $163.80 $54642 $239.40 $798 40 $228.00 $760 32 $182.40 $608 26 $148.20 $494 12 $68.40 $228 10 $57.00 $19017 $96.90 $323 15 $85.50 $285 16 $91.20 $304 17 $96.90 $323 20 $114.00 $380 18 $102.60 $34220 $114.00 $380 22 $125.40 $418 23 $131.10 $437 24 $136.80 $456 26 $148.20 $494 26 $148.20 $49420 $114.00 $380 21 $119.70 $399 22 $125.40 $418 23 $131.10 $437 25 $142.50 $475 13 $74.10 $24714 $109.20 $364 12 $93.60 $312 13 $101.40 $338 14 $109.20 $364 16 $124.80 $416 14 $109.20 $36416 $187.20 $624 14 $163.80 $546 15 $175.50 $585 16 $187.20 $624 18 $210.60 $702 17 $198.90 $66320 $156.00 $520 21 $163.80 $546 22 $171.60 $572 23 $179.40 $598 25 $195.00 $650 24 $187.20 $62415 $85.50 $285 13 $74.10 $247 12 $68.40 $228 13 $74.10 $247 15 $85.50 $285 14 $79.80 $26622 $171.60 $572 20 $156.00 $520 9 $70.20 $234 10 $78.00 $260 12 $93.60 $312 11 $85.80 $28624 $280.80 $936 22 $257.40 $858 21 $245.70 $819 20 $234.00 $780 22 $257.40 $858 21 $245.70 $81912 $93.60 $312 11 $85.80 $286 10 $78.00 $260 9 $70.20 $234 11 $85.80 $286 10 $78.00 $26010 $57.00 $190 9 $51.30 $171 8 $45.60 $152 7 $39.90 $133 10 $57.00 $190 9 $51.30 $17111 $128.70 $429 8 $93.60 $312 7 $81.90 $273 6 $70.20 $234 14 $163.80 $546 13 $152.10 $50718 $210.60 $702 16 $187.20 $624 15 $175.50 $585 14 $163.80 $546 16 $187.20 $624 15 $175.50 $58516 $187.20 $624 12 $140.40 $468 13 $152.10 $507 12 $140.40 $468 14 $163.80 $546 13 $152.10 $50726 $202.80 $676 22 $171.60 $572 23 $179.40 $598 24 $187.20 $624 26 $202.80 $676 25 $195.00 $65035 $199.50 $665 29 $165.30 $551 30 $171.00 $570 31 $176.70 $589 33 $188.10 $627 32 $182.40 $60830 $234.00 $780 33 $257.40 $858 34 $265.20 $884 35 $273.00 $910 37 $288.60 $962 36 $280.80 $93626 $304.20 $1,014 21 $245.70 $819 22 $257.40 $858 23 $269.10 $897 25 $292.50 $975 24 $280.80 $93618 $210.60 $702 20 $234.00 $780 19 $222.30 $741 18 $210.60 $702 20 $234.00 $780 19 $222.30 $74123 $269.10 $897 18 $210.60 $702 18 $210.60 $702 17 $198.90 $663 19 $222.30 $741 18 $210.60 $70230 $351.00 $1,170 17 $198.90 $663 18 $210.60 $702 17 $198.90 $663 20 $234.00 $780 19 $222.30 $74125 $292.50 $975 23 $269.10 $897 24 $280.80 $936 23 $269.10 $897 25 $292.50 $975 24 $280.80 $93614 $163.80 $546 10 $117.00 $390 11 $128.70 $429 10 $117.00 $390 12 $140.40 $468 11 $128.70 $42916 $124.80 $416 12 $93.60 $312 10 $78.00 $260 9 $70.20 $234 11 $85.80 $286 10 $78.00 $26012 $93.60 $312 14 $109.20 $364 13 $101.40 $338 12 $93.60 $312 14 $109.20 $364 13 $101.40 $338


COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS SlsWOMEN

10 $117.00 $390 16 $187.20 $624 15 $175.50 $585 13 $152.10 $507 15 $175.50 $585 14 $163.80 $54611 $62.70 $209 15 $85.50 $285 14 $79.80 $266 15 $85.50 $285 17 $96.90 $323 16 $91.20 $30420 $114.00 $380 18 $102.60 $342 17 $96.90 $323 18 $102.60 $342 20 $114.00 $380 19 $108.30 $36126 $304.20 $1,014 14 $163.80 $546 13 $152.10 $507 14 $163.80 $546 16 $187.20 $624 15 $175.50 $585

9 $105.30 $351 10 $117.00 $390 9 $105.30 $351 10 $117.00 $390 12 $140.40 $468 11 $128.70 $42922 $171.60 $572 19 $148.20 $494 18 $140.40 $468 19 $148.20 $494 21 $163.80 $546 20 $156.00 $52018 $140.40 $468 16 $124.80 $416 17 $132.60 $442 18 $140.40 $468 20 $156.00 $520 19 $148.20 $49426 $148.20 $494 21 $119.70 $399 22 $125.40 $418 23 $131.10 $437 25 $142.50 $475 14 $79.80 $26620 $114.00 $380 22 $125.40 $418 13 $74.10 $247 14 $79.80 $266 16 $91.20 $304 15 $85.50 $28522 $257.40 $858 25 $292.50 $975 26 $304.20 $1,014 27 $315.90 $1,053 29 $339.30 $1,131 28 $327.60 $1,09218 $210.60 $702 14 $163.80 $546 15 $175.50 $585 16 $187.20 $624 18 $210.60 $702 17 $198.90 $663

917

Aug Sep Oct Nov Dec Jan

CUT&SEW70 $210.00 $700 69 $207.00 $690 40 $120.00 $400 30 $90.00 $300 30 $90.00 $300 25 $75.00 $25065 $507.00 $1,690 64 $499.20 $1,664 62 $483.60 $1,612 35 $273.00 $910 35 $273.00 $910 26 $202.80 $67660 $180.00 $600 59 $177.00 $590 57 $171.00 $570 28 $84.00 $280 32 $96.00 $320 60 $180.00 $60055 $313.50 $1,045 55 $313.50 $1,045 53 $302.10 $1,007 30 $171.00 $570 55 $313.50 $1,045 55 $313.50 $1,04550 $285.00 $950 49 $279.30 $931 47 $267.90 $893 48 $273.60 $912 50 $285.00 $950 50 $285.00 $95045 $256.50 $855 44 $250.80 $836 42 $239.40 $798 43 $245.10 $817 45 $256.50 $855 45 $256.50 $85520 $60.00 $200 19 $57.00 $190 17 $51.00 $170 17 $51.00 $170 20 $60.00 $200 20 $60.00 $20040 $120.00 $400 39 $117.00 $390 37 $111.00 $370 37 $111.00 $370 40 $120.00 $400 40 $120.00 $40015 $45.00 $150 14 $42.00 $140 12 $36.00 $120 13 $39.00 $130 15 $45.00 $150 15 $45.00 $15010 $57.00 $190 9 $51.30 $171 7 $39.90 $133 8 $45.60 $152 10 $57.00 $190 10 $57.00 $19026 $93.60 $312 25 $90.00 $300 23 $82.80 $276 24 $86.40 $288 26 $93.60 $312 26 $93.60 $31224 $86.40 $288 23 $82.80 $276 21 $75.60 $252 22 $79.20 $264 24 $86.40 $288 24 $86.40 $28822 $79.20 $264 21 $75.60 $252 19 $68.40 $228 20 $72.00 $240 22 $79.20 $264 22 $79.20 $26420 $114.00 $380 19 $108.30 $361 17 $96.90 $323 18 $102.60 $342 20 $114.00 $380 20 $114.00 $38018 $102.60 $342 17 $96.90 $323 15 $85.50 $285 16 $91.20 $304 18 $102.60 $342 18 $102.60 $34216 $91.20 $304 15 $85.50 $285 13 $74.10 $247 14 $79.80 $266 16 $91.20 $304 16 $91.20 $30414 $50.40 $168 13 $46.80 $156 11 $39.60 $132 12 $43.20 $144 14 $50.40 $168 14 $50.40 $16812 $93.60 $312 11 $85.80 $286 9 $70.20 $234 10 $78.00 $260 12 $93.60 $312 12 $93.60 $31210 $36.00 $120 9 $32.40 $108 7 $25.20 $84 8 $28.80 $96 10 $36.00 $120 10 $36.00 $12035 $105.00 $350 34 $102.00 $340 32 $96.00 $320 33 $99.00 $330 35 $105.00 $350 35 $105.00 $35030 $90.00 $300 29 $87.00 $290 27 $81.00 $270 28 $84.00 $280 30 $90.00 $300 30 $90.00 $30025 $75.00 $250 24 $72.00 $240 22 $66.00 $220 23 $69.00 $230 25 $75.00 $250 25 $75.00 $25030 $108.00 $360 29 $104.40 $348 27 $97.20 $324 28 $100.80 $336 30 $108.00 $360 30 $108.00 $36028 $218.40 $728 27 $210.60 $702 25 $195.00 $650 26 $202.80 $676 28 $218.40 $728 28 $218.40 $72826 $148.20 $494 25 $142.50 $475 23 $131.10 $437 24 $136.80 $456 26 $148.20 $494 26 $148.20 $49424 $187.20 $624 23 $179.40 $598 21 $163.80 $546 22 $171.60 $572 24 $187.20 $624 24 $187.20 $62422 $171.60 $572 21 $163.80 $546 19 $148.20 $494 20 $156.00 $520 22 $171.60 $572 22 $171.60 $57220 $60.00 $200 19 $57.00 $190 17 $51.00 $170 18 $54.00 $180 20 $60.00 $200 20 $60.00 $20030 $108.00 $360 29 $104.40 $348 27 $97.20 $324 28 $100.80 $336 30 $108.00 $360 30 $108.00 $36028 $100.80 $336 27 $97.20 $324 25 $90.00 $300 26 $93.60 $312 28 $100.80 $336 28 $100.80 $33626 $93.60 $312 25 $90.00 $300 23 $82.80 $276 24 $86.40 $288 26 $93.60 $312 26 $93.60 $31224 $86.40 $288 23 $82.80 $276 21 $75.60 $252 22 $79.20 $264 24 $86.40 $288 24 $86.40 $28822 $79.20 $264 21 $75.60 $252 19 $68.40 $228 20 $72.00 $240 22 $79.20 $264 22 $79.20 $264

1 1 3 / 1 1 4 CHAPTER 7


18 $64.80 $216 17 $61.20 $204 15 $54.00 $180 16 $57.60 $192 18 $64.80 $216 18 $64.80 $21616 $91.20 $304 15 $85.50 $285 13 $74.10 $247 14 $79.80 $266 16 $91.20 $304 16 $91.20 $30414 $50.40 $168 13 $46.80 $156 29 $104.40 $348 30 $108.00 $360 14 $50.40 $168 14 $50.40 $16812 $68.40 $228 11 $62.70 $209 9 $51.30 $171 9 $51.30 $171 12 $68.40 $228 12 $68.40 $22820 $156.00 $520 19 $148.20 $494 50 $390.00 $1,300 55 $429.00 $1,430 60 $468.00 $1,560 50 $390.00 $1,30018 $140.40 $468 17 $132.60 $442 20 $156.00 $520 25 $195.00 $650 30 $234.00 $780 20 $156.00 $52016 $124.80 $416 15 $117.00 $390 30 $234.00 $780 35 $273.00 $910 40 $312.00 $1,040 30 $234.00 $78014 $79.80 $266 13 $74.10 $247 45 $256.50 $855 50 $285.00 $950 55 $313.50 $1,045 45 $256.50 $85512 $43.20 $144 11 $39.60 $132 9 $32.40 $108 10 $36.00 $120 12 $43.20 $144 12 $43.20 $14410 $36.00 $120 9 $32.40 $108 7 $25.20 $84 8 $28.80 $96 10 $36.00 $120 10 $36.00 $12030 $108.00 $360 29 $104.40 $348 29 $104.40 $348 27 $97.20 $324 30 $108.00 $360 30 $108.00 $36028 $100.80 $336 27 $97.20 $324 27 $97.20 $324 25 $90.00 $300 28 $100.80 $336 28 $100.80 $33626 $93.60 $312 25 $90.00 $300 25 $90.00 $300 23 $82.80 $276 26 $93.60 $312 26 $93.60 $31224 $86.40 $288 23 $82.80 $276 23 $82.80 $276 21 $75.60 $252 24 $86.40 $288 24 $86.40 $28822 $171.60 $572 21 $163.80 $546 21 $163.80 $546 19 $148.20 $494 22 $171.60 $572 22 $171.60 $57220 $156.00 $520 19 $148.20 $494 19 $148.20 $494 17 $132.60 $442 20 $156.00 $520 20 $156.00 $52010 $78.00 $260 9 $70.20 $234 9 $70.20 $234 7 $54.60 $182 10 $78.00 $260 10 $78.00 $26030 $234.00 $780 29 $226.20 $754 29 $226.20 $754 27 $210.60 $702 30 $234.00 $780 30 $234.00 $78028 $218.40 $728 27 $210.60 $702 27 $210.60 $702 25 $195.00 $650 28 $218.40 $728 28 $218.40 $72822 $125.40 $418 21 $119.70 $399 21 $119.70 $399 17 $96.90 $323 22 $125.40 $418 22 $125.40 $41820 $156.00 $520 19 $148.20 $494 19 $148.20 $494 6 $46.80 $156 20 $156.00 $520 20 $156.00 $52018 $140.40 $468 17 $132.60 $442 17 $132.60 $442 15 $117.00 $390 18 $140.40 $468 18 $140.40 $46816 $124.80 $416 15 $117.00 $390 15 $117.00 $390 13 $101.40 $338 16 $124.80 $416 16 $124.80 $41614 $50.40 $168 13 $46.80 $156 13 $46.80 $156 11 $39.60 $132 14 $50.40 $168 14 $50.40 $16812 $43.20 $144 11 $39.60 $132 11 $39.60 $132 9 $32.40 $108 12 $43.20 $144 12 $43.20 $14410 $36.00 $120 9 $32.40 $108 9 $32.40 $108 7 $25.20 $84 10 $36.00 $120 10 $36.00 $12030 $108.00 $360 29 $104.40 $348 29 $104.40 $348 27 $97.20 $324 30 $108.00 $360 30 $108.00 $36028 $100.80 $336 27 $97.20 $324 30 $108.00 $360 25 $90.00 $300 28 $100.80 $336 28 $100.80 $33626 $148.20 $494 25 $142.50 $475 32 $182.40 $608 23 $131.10 $437 26 $148.20 $494 26 $148.20 $49424 $136.80 $456 23 $131.10 $437 35 $199.50 $665 20 $114.00 $380 24 $136.80 $456 24 $136.80 $45618 $64.80 $216 17 $61.20 $204 17 $61.20 $204 15 $54.00 $180 18 $64.80 $216 18 $64.80 $21616 $57.60 $192 15 $54.00 $180 15 $54.00 $180 13 $46.80 $156 16 $57.60 $192 16 $57.60 $19214 $50.40 $168 13 $46.80 $156 13 $46.80 $156 11 $39.60 $132 14 $50.40 $168 14 $50.40 $16812 $43.20 $144 11 $39.60 $132 11 $39.60 $132 9 $32.40 $108 12 $43.20 $144 12 $43.20 $14410 $78.00 $260 9 $70.20 $234 9 $70.20 $234 7 $54.60 $182 10 $78.00 $260 10 $78.00 $26030 $90.00 $300 29 $87.00 $290 29 $87.00 $290 28 $84.00 $280 30 $90.00 $300 30 $90.00 $30028 $218.40 $728 27 $210.60 $702 27 $210.60 $702 25 $195.00 $650 28 $218.40 $728 28 $218.40 $72826 $78.00 $260 25 $75.00 $250 25 $75.00 $250 23 $69.00 $230 26 $78.00 $260 26 $78.00 $26024 $136.80 $456 23 $131.10 $437 23 $131.10 $437 21 $119.70 $399 24 $136.80 $456 24 $136.80 $45622 $171.60 $572 21 $163.80 $546 26 $202.80 $676 19 $148.20 $494 22 $171.60 $572 22 $171.60 $57220 $72.00 $240 19 $68.40 $228 19 $68.40 $228 17 $61.20 $204 20 $72.00 $240 20 $72.00 $24018 $102.60 $342 17 $96.90 $323 17 $96.90 $323 15 $85.50 $285 18 $102.60 $342 18 $102.60 $34216 $91.20 $304 15 $85.50 $285 15 $85.50 $285 13 $74.10 $247 16 $91.20 $304 16 $91.20 $30414 $79.80 $266 13 $74.10 $247 13 $74.10 $247 11 $62.70 $209 14 $79.80 $266 14 $79.80 $26612 $93.60 $312 11 $85.80 $286 11 $85.80 $286 9 $70.20 $234 12 $93.60 $312 12 $93.60 $31210 $57.00 $190 9 $51.30 $171 9 $51.30 $171 7 $39.90 $133 10 $57.00 $190 10 $57.00 $19030 $171.00 $570 29 $165.30 $551 29 $165.30 $551 27 $153.90 $513 30 $171.00 $570 30 $171.00 $57028 $218.40 $728 27 $210.60 $702 27 $210.60 $702 25 $195.00 $650 28 $218.40 $728 28 $218.40 $728

1898 $0.00 $0 $0.00 $0 $0.00 $0 $0.00 $0 $0.00 $0 $0.00 $0

7,901 $24,626.10 $82,087.00 $23,792.70 $79,309.00 $25,974.90 $86,583.00 $28,073.10 $93,577.00 $32,033.10 $106,777.00 $31,349.70 $104,499.00


Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS Sls Units COGS SlsWOMEN

Feb Mar Apr May Jun JulOutter

25 $292.50 $975 26 $304.20 $1,014 24 $280.80 $936 20 $234.00 $780 14 $163.80 $546 8 $93.60 $31223 $351.90 $1,173 24 $367.20 $1,224 22 $336.60 $1,122 18 $275.40 $918 16 $244.80 $816 11 $168.30 $56121 $245.70 $819 22 $257.40 $858 21 $245.70 $819 16 $187.20 $624 15 $175.50 $585 8 $93.60 $31220 $234.00 $780 21 $245.70 $819 19 $222.30 $741 15 $175.50 $585 0 $0.00 $0 0 $0.00 $022 $257.40 $858 23 $269.10 $897 20 $234.00 $780 19 $222.30 $741 4 $46.80 $156 1 $11.70 $3918 $345.60 $1,152 19 $364.80 $1,216 18 $345.60 $1,152 16 $307.20 $1,024 0 $0.00 $0 0 $0.00 $017 $392.70 $1,309 16 $369.60 $1,232 17 $392.70 $1,309 15 $346.50 $1,155 0 $0.00 $0 0 $0.00 $019 $438.90 $1,463 19 $438.90 $1,463 18 $415.80 $1,386 14 $323.40 $1,078 0 $0.00 $0 0 $0.00 $017 $326.40 $1,088 17 $326.40 $1,088 16 $307.20 $1,024 15 $288.00 $960 6 $115.20 $384 3 $57.60 $19221 $403.20 $1,344 21 $403.20 $1,344 20 $384.00 $1,280 18 $345.60 $1,152 4 $76.80 $256 5 $96.00 $32016 $307.20 $1,024 16 $307.20 $1,024 15 $288.00 $960 14 $268.80 $896 0 $0.00 $0 0 $0.00 $019 $438.90 $1,463 19 $438.90 $1,463 17 $392.70 $1,309 16 $369.60 $1,232 0 $0.00 $0 0 $0.00 $0

Feb Mar Apr May Jun Jul

BOTTOMS50 $390.00 $1,300 40 $312.00 $1,040 38 $296.40 $988 42 $327.60 $1,092 42 $327.60 $1,092 45 $351.00 $1,17042 $327.60 $1,092 39 $304.20 $1,014 41 $319.80 $1,066 41 $319.80 $1,066 41 $319.80 $1,066 46 $358.80 $1,19644 $343.20 $1,144 38 $296.40 $988 40 $312.00 $1,040 39 $304.20 $1,014 39 $304.20 $1,014 44 $343.20 $1,14445 $351.00 $1,170 42 $327.60 $1,092 43 $335.40 $1,118 40 $312.00 $1,040 40 $312.00 $1,040 48 $374.40 $1,24818 $102.60 $342 20 $114.00 $380 28 $159.60 $532 32 $182.40 $608 32 $182.40 $608 42 $239.40 $79822 $125.40 $418 16 $91.20 $304 15 $85.50 $285 13 $74.10 $247 13 $74.10 $247 17 $96.90 $32327 $153.90 $513 23 $131.10 $437 22 $125.40 $418 20 $114.00 $380 20 $114.00 $380 20 $114.00 $38014 $79.80 $266 22 $125.40 $418 21 $119.70 $399 19 $108.30 $361 19 $108.30 $361 20 $114.00 $38015 $117.00 $390 13 $101.40 $338 12 $93.60 $312 10 $78.00 $260 10 $78.00 $260 14 $109.20 $36419 $222.30 $741 15 $175.50 $585 14 $163.80 $546 12 $140.40 $468 12 $140.40 $468 16 $187.20 $62426 $202.80 $676 22 $171.60 $572 21 $163.80 $546 19 $148.20 $494 19 $148.20 $494 20 $156.00 $52016 $91.20 $304 12 $68.40 $228 13 $74.10 $247 11 $62.70 $209 11 $62.70 $209 15 $85.50 $28513 $101.40 $338 9 $70.20 $234 20 $156.00 $520 18 $140.40 $468 18 $140.40 $468 22 $171.60 $57223 $269.10 $897 21 $245.70 $819 22 $257.40 $858 10 $117.00 $390 10 $117.00 $390 24 $280.80 $93612 $93.60 $312 10 $78.00 $260 11 $85.80 $286 12 $93.60 $312 12 $93.60 $312 12 $93.60 $31211 $62.70 $209 8 $45.60 $152 9 $51.30 $171 16 $91.20 $304 16 $91.20 $304 10 $57.00 $19015 $175.50 $585 7 $81.90 $273 8 $93.60 $312 18 $210.60 $702 18 $210.60 $702 11 $128.70 $42916 $187.20 $624 15 $175.50 $585 16 $187.20 $624 16 $187.20 $624 16 $187.20 $624 18 $210.60 $70215 $175.50 $585 13 $152.10 $507 12 $140.40 $468 10 $117.00 $390 10 $117.00 $390 16 $187.20 $62425 $195.00 $650 23 $179.40 $598 22 $171.60 $572 14 $109.20 $364 14 $109.20 $364 26 $202.80 $67635 $199.50 $665 30 $171.00 $570 29 $165.30 $551 15 $85.50 $285 15 $85.50 $285 35 $199.50 $66530 $234.00 $780 34 $265.20 $884 33 $257.40 $858 17 $132.60 $442 17 $132.60 $442 30 $234.00 $78026 $304.20 $1,014 22 $257.40 $858 21 $245.70 $819 19 $222.30 $741 19 $222.30 $741 26 $304.20 $1,01421 $245.70 $819 19 $222.30 $741 20 $234.00 $780 18 $210.60 $702 18 $210.60 $702 18 $210.60 $70220 $234.00 $780 18 $210.60 $702 18 $210.60 $702 16 $187.20 $624 16 $187.20 $624 23 $269.10 $89722 $257.40 $858 18 $210.60 $702 17 $198.90 $663 15 $175.50 $585 15 $175.50 $585 30 $351.00 $1,17024 $280.80 $936 24 $280.80 $936 23 $269.10 $897 21 $245.70 $819 21 $245.70 $819 25 $292.50 $97513 $152.10 $507 11 $128.70 $429 10 $117.00 $390 8 $93.60 $312 8 $93.60 $312 14 $163.80 $54612 $93.60 $312 10 $78.00 $260 12 $93.60 $312 10 $78.00 $260 10 $78.00 $260 16 $124.80 $41610 $78.00 $260 13 $101.40 $338 14 $109.20 $364 12 $93.60 $312 12 $93.60 $312 12 $93.60 $312

1 1 5 / 1 1 6 CHAPTER 7


11 $128.70 $429 15 $175.50 $585 16 $187.20 $624 14 $163.80 $546 14 $163.80 $546 10 $117.00 $39015 $85.50 $285 14 $79.80 $266 15 $85.50 $285 13 $74.10 $247 13 $74.10 $247 11 $62.70 $20921 $119.70 $399 17 $96.90 $323 18 $102.60 $342 16 $91.20 $304 16 $91.20 $304 20 $114.00 $38017 $198.90 $663 13 $152.10 $507 14 $163.80 $546 12 $140.40 $468 12 $140.40 $468 26 $304.20 $1,01413 $152.10 $507 9 $105.30 $351 10 $117.00 $390 12 $140.40 $468 12 $140.40 $468 9 $105.30 $35120 $156.00 $520 18 $140.40 $468 19 $148.20 $494 17 $132.60 $442 17 $132.60 $442 22 $171.60 $57219 $148.20 $494 17 $132.60 $442 16 $124.80 $416 19 $148.20 $494 19 $148.20 $494 18 $140.40 $46824 $136.80 $456 22 $125.40 $418 21 $119.70 $399 15 $85.50 $285 15 $85.50 $285 26 $148.20 $49417 $96.90 $323 13 $74.10 $247 22 $125.40 $418 20 $114.00 $380 20 $114.00 $380 20 $114.00 $38028 $327.60 $1,092 26 $304.20 $1,014 25 $292.50 $975 21 $245.70 $819 21 $245.70 $819 22 $257.40 $85820 $234.00 $780 15 $175.50 $585 14 $163.80 $546 20 $234.00 $780 20 $234.00 $780 18 $210.60 $702

Feb Mar Apr May Jun Jul

CUT&SEW20 $60.00 $200 35 $105.00 $350 40 $120.00 $400 45 $135.00 $450 69 $207.00 $690 70 $210.00 $70020 $156.00 $520 40 $312.00 $1,040 62 $483.60 $1,612 60 $468.00 $1,560 64 $499.20 $1,664 65 $507.00 $1,69052 $156.00 $520 37 $111.00 $370 57 $171.00 $570 63 $189.00 $630 59 $177.00 $590 60 $180.00 $60048 $273.60 $912 44 $250.80 $836 53 $302.10 $1,007 58 $330.60 $1,102 55 $313.50 $1,045 55 $313.50 $1,04543 $245.10 $817 41 $233.70 $779 47 $267.90 $893 53 $302.10 $1,007 49 $279.30 $931 50 $285.00 $95039 $222.30 $741 48 $273.60 $912 42 $239.40 $798 50 $285.00 $950 52 $296.40 $988 50 $285.00 $95030 $90.00 $300 20 $60.00 $200 19 $57.00 $190 24 $72.00 $240 19 $57.00 $190 20 $60.00 $20045 $135.00 $450 40 $120.00 $400 39 $117.00 $390 38 $114.00 $380 39 $117.00 $390 40 $120.00 $40015 $45.00 $150 15 $45.00 $150 14 $42.00 $140 17 $51.00 $170 14 $42.00 $140 15 $45.00 $15012 $68.40 $228 10 $57.00 $190 9 $51.30 $171 12 $68.40 $228 9 $51.30 $171 10 $57.00 $19028 $100.80 $336 26 $93.60 $312 25 $90.00 $300 27 $97.20 $324 25 $90.00 $300 26 $93.60 $31226 $93.60 $312 24 $86.40 $288 23 $82.80 $276 25 $90.00 $300 23 $82.80 $276 24 $86.40 $28824 $86.40 $288 22 $79.20 $264 21 $75.60 $252 23 $82.80 $276 21 $75.60 $252 22 $79.20 $26422 $125.40 $418 20 $114.00 $380 19 $108.30 $361 21 $119.70 $399 19 $108.30 $361 20 $114.00 $38020 $114.00 $380 18 $102.60 $342 17 $96.90 $323 19 $108.30 $361 17 $96.90 $323 18 $102.60 $34218 $102.60 $342 16 $91.20 $304 15 $85.50 $285 17 $96.90 $323 15 $85.50 $285 16 $91.20 $30416 $57.60 $192 14 $50.40 $168 13 $46.80 $156 20 $72.00 $240 13 $46.80 $156 14 $50.40 $16814 $109.20 $364 12 $93.60 $312 11 $85.80 $286 9 $70.20 $234 11 $85.80 $286 12 $93.60 $31212 $43.20 $144 10 $36.00 $120 9 $32.40 $108 15 $54.00 $180 9 $32.40 $108 10 $36.00 $12037 $111.00 $370 35 $105.00 $350 34 $102.00 $340 30 $90.00 $300 34 $102.00 $340 35 $105.00 $35032 $96.00 $320 30 $90.00 $300 29 $87.00 $290 24 $72.00 $240 29 $87.00 $290 30 $90.00 $30027 $81.00 $270 25 $75.00 $250 24 $72.00 $240 19 $57.00 $190 24 $72.00 $240 25 $75.00 $25032 $115.20 $384 30 $108.00 $360 29 $104.40 $348 30 $108.00 $360 29 $104.40 $348 30 $108.00 $36030 $234.00 $780 28 $218.40 $728 27 $210.60 $702 28 $218.40 $728 27 $210.60 $702 28 $218.40 $72828 $159.60 $532 26 $148.20 $494 25 $142.50 $475 26 $148.20 $494 25 $142.50 $475 26 $148.20 $49426 $202.80 $676 24 $187.20 $624 23 $179.40 $598 24 $187.20 $624 23 $179.40 $598 24 $187.20 $62424 $187.20 $624 22 $171.60 $572 21 $163.80 $546 22 $171.60 $572 21 $163.80 $546 22 $171.60 $57222 $66.00 $220 20 $60.00 $200 19 $57.00 $190 20 $60.00 $200 19 $57.00 $190 20 $60.00 $20032 $115.20 $384 30 $108.00 $360 29 $104.40 $348 30 $108.00 $360 29 $104.40 $348 30 $108.00 $36030 $108.00 $360 28 $100.80 $336 27 $97.20 $324 28 $100.80 $336 27 $97.20 $324 28 $100.80 $33628 $100.80 $336 26 $93.60 $312 25 $90.00 $300 26 $93.60 $312 25 $90.00 $300 26 $93.60 $31226 $93.60 $312 24 $86.40 $288 23 $82.80 $276 24 $86.40 $288 23 $82.80 $276 24 $86.40 $28822 $79.20 $264 22 $79.20 $264 21 $75.60 $252 22 $79.20 $264 21 $75.60 $252 22 $79.20 $264



20 $72.00 $240 18 $64.80 $216 17 $61.20 $204 18 $64.80 $216 17 $61.20 $204 18 $64.80 $21618 $102.60 $342 16 $91.20 $304 15 $85.50 $285 16 $91.20 $304 15 $85.50 $285 16 $91.20 $304

#VALUE! #VALUE! 14 $50.40 $168 13 $46.80 $156 14 $50.40 $168 13 $46.80 $156 14 $50.40 $16814 $79.80 $266 12 $68.40 $228 11 $62.70 $209 12 $68.40 $228 11 $62.70 $209 12 $68.40 $22845 $351.00 $1,170 53 $413.40 $1,378 19 $148.20 $494 20 $156.00 $520 19 $148.20 $494 20 $156.00 $52015 $117.00 $390 23 $179.40 $598 17 $132.60 $442 18 $140.40 $468 17 $132.60 $442 18 $140.40 $46825 $195.00 $650 33 $257.40 $858 15 $117.00 $390 16 $124.80 $416 15 $117.00 $390 16 $124.80 $41640 $228.00 $760 48 $273.60 $912 13 $74.10 $247 14 $79.80 $266 13 $74.10 $247 14 $79.80 $26613 $46.80 $156 15 $54.00 $180 11 $39.60 $132 12 $43.20 $144 11 $39.60 $132 12 $43.20 $14411 $39.60 $132 28 $100.80 $336 9 $32.40 $108 10 $36.00 $120 9 $32.40 $108 10 $36.00 $12031 $111.60 $372 23 $82.80 $276 29 $104.40 $348 30 $108.00 $360 29 $104.40 $348 30 $108.00 $36029 $104.40 $348 21 $75.60 $252 27 $97.20 $324 28 $100.80 $336 27 $97.20 $324 28 $100.80 $33627 $97.20 $324 19 $68.40 $228 25 $90.00 $300 26 $93.60 $312 25 $90.00 $300 26 $93.60 $31225 $90.00 $300 17 $61.20 $204 23 $82.80 $276 24 $86.40 $288 23 $82.80 $276 24 $86.40 $28823 $179.40 $598 15 $117.00 $390 21 $163.80 $546 22 $171.60 $572 21 $163.80 $546 22 $171.60 $57221 $163.80 $546 13 $101.40 $338 19 $148.20 $494 20 $156.00 $520 19 $148.20 $494 20 $156.00 $52011 $85.80 $286 12 $93.60 $312 9 $70.20 $234 17 $132.60 $442 9 $70.20 $234 10 $78.00 $26031 $241.80 $806 23 $179.40 $598 29 $226.20 $754 19 $148.20 $494 29 $226.20 $754 30 $234.00 $78029 $226.20 $754 21 $163.80 $546 27 $210.60 $702 25 $195.00 $650 27 $210.60 $702 28 $218.40 $72823 $131.10 $437 15 $85.50 $285 21 $119.70 $399 19 $108.30 $361 21 $119.70 $399 22 $125.40 $41821 $163.80 $546 13 $101.40 $338 19 $148.20 $494 17 $132.60 $442 19 $148.20 $494 20 $156.00 $52019 $148.20 $494 11 $85.80 $286 17 $132.60 $442 23 $179.40 $598 17 $132.60 $442 18 $140.40 $46817 $132.60 $442 20 $156.00 $520 15 $117.00 $390 33 $257.40 $858 15 $117.00 $390 16 $124.80 $41615 $54.00 $180 14 $50.40 $168 13 $46.80 $156 10 $36.00 $120 13 $46.80 $156 14 $50.40 $16813 $46.80 $156 12 $43.20 $144 11 $39.60 $132 12 $43.20 $144 11 $39.60 $132 12 $43.20 $14411 $39.60 $132 10 $36.00 $120 9 $32.40 $108 10 $36.00 $120 9 $32.40 $108 10 $36.00 $12031 $111.60 $372 30 $108.00 $360 29 $104.40 $348 26 $93.60 $312 29 $104.40 $348 30 $108.00 $36029 $104.40 $348 28 $100.80 $336 27 $97.20 $324 24 $86.40 $288 27 $97.20 $324 28 $100.80 $33627 $153.90 $513 26 $148.20 $494 25 $142.50 $475 21 $119.70 $399 25 $142.50 $475 26 $148.20 $49425 $142.50 $475 24 $136.80 $456 23 $131.10 $437 19 $108.30 $361 23 $131.10 $437 24 $136.80 $45619 $68.40 $228 18 $64.80 $216 17 $61.20 $204 13 $46.80 $156 17 $61.20 $204 18 $64.80 $21617 $61.20 $204 16 $57.60 $192 15 $54.00 $180 11 $39.60 $132 15 $54.00 $180 16 $57.60 $19215 $54.00 $180 14 $50.40 $168 13 $46.80 $156 9 $32.40 $108 13 $46.80 $156 14 $50.40 $16813 $46.80 $156 12 $43.20 $144 11 $39.60 $132 15 $54.00 $180 11 $39.60 $132 12 $43.20 $14411 $85.80 $286 10 $78.00 $260 9 $70.20 $234 14 $109.20 $364 9 $70.20 $234 10 $78.00 $26031 $93.00 $310 31 $93.00 $310 29 $87.00 $290 25 $75.00 $250 29 $87.00 $290 30 $90.00 $30029 $226.20 $754 32 $249.60 $832 27 $210.60 $702 23 $179.40 $598 27 $210.60 $702 28 $218.40 $72827 $81.00 $270 18 $54.00 $180 25 $75.00 $250 21 $63.00 $210 25 $75.00 $250 26 $78.00 $26025 $142.50 $475 14 $79.80 $266 23 $131.10 $437 19 $108.30 $361 23 $131.10 $437 24 $136.80 $45623 $179.40 $598 36 $280.80 $936 21 $163.80 $546 17 $132.60 $442 21 $163.80 $546 22 $171.60 $57221 $75.60 $252 40 $144.00 $480 19 $68.40 $228 15 $54.00 $180 19 $68.40 $228 20 $72.00 $24019 $108.30 $361 22 $125.40 $418 17 $96.90 $323 23 $131.10 $437 17 $96.90 $323 18 $102.60 $34217 $96.90 $323 26 $148.20 $494 15 $85.50 $285 19 $108.30 $361 15 $85.50 $285 16 $91.20 $30415 $85.50 $285 10 $57.00 $190 13 $74.10 $247 17 $96.90 $323 13 $74.10 $247 14 $79.80 $26613 $101.40 $338 11 $85.80 $286 11 $85.80 $286 29 $226.20 $754 11 $85.80 $286 12 $93.60 $31211 $62.70 $209 13 $74.10 $247 9 $51.30 $171 10 $57.00 $190 9 $51.30 $171 10 $57.00 $19031 $176.70 $589 21 $119.70 $399 29 $165.30 $551 19 $108.30 $361 29 $165.30 $551 30 $171.00 $57029 $226.20 $754 33 $257.40 $858 27 $210.60 $702 14 $109.20 $364 27 $210.60 $702 28 $218.40 $728

$0.00 $0 $0.00 $0 $0.00 $0 $0.00 $0 $0.00 $0 $0.00 $0

#VALUE! #VALUE! $28,712.10 $95,707.00 $27,249.90 $90,833.00 $25,885.80 $86,286.00 $23,026.50 $76,755.00 $24,592.20 $81,974.00

1 1 7 / 1 1 8 CHAPTER 7

AVG COGAVG

RETAILBOM QTY

BOM QTY%

BOM COGS

BOM RETAIL

ANNUAL QTY

ANNUAL QTY%

ANNUAL COGS

ANNUAL SLS

%/TOTAL SLS

OUTERWEAR $15.58 $51.93 660 18% $9,623 $32,076 1,034 7% $20,644 $54,181 4.6%BOTTOMS $12.17 $40.58 948 26% $10,458 $34,860 2,727 19% $48,097 $126,236 10.7%CUT & SEW $3.93 $13.11 1,644 45% $6,656 $22,188 9,367 66% $48,896 $128,333 10.9%KNITSTOTAL MEN'S

$8.61 $28.71$8.66 $28.87

420 11% $3,690 $12,3003,672 $30,427 $101,424

1,05314,181

7% $12,604 $33,081 2.8%$130,241 $341,831 28.9%

OUTERWEAR $17.35 $57.83 540 8% $8,719 $29,064 2,003 6% $46,071 $120,919 10.2%BOTTOMS $8.76 $29.20 2,100 29% $18,050 $60,168 9,943 29% $117,637 $308,750 26.1%CUT & SEWTOTAL WOMEN'S

$5.13 $17.09$7.33 $24.44

4,536 63% $21,956 $73,1887,176 $48,726 $162,420

22,20134,147

65% $156,403 $410,497 34.7%$320,111 $840,166 71.1%

TOTAL UNIQLO $7.78 $25.93 10,848 $52,416 $174,720 48,328 $332,715 $1,181,997 100.0%

Year One Assortment Plan Summary

FINANCIAL PLAN / ASSORTMENT PLAN SUMMARY_7.2 / STARTUP _7.3

Item Detail$ Amount Depreciate ? # Months of

Useful Life

Monthly Depreciation

Expense

Technology and PhonesCash Register, Fax/Copier, Printer,

PC, Phones,Software 2,399.00$ Yes 60 39.98$

Selling Floor and Backstock FixturesFloor Fixtures/Shelves, Display

Tables, Jewelry Cases 8,000.00$ Yes 60 133.33$

Leasehold Improvements (Material & Labor)

Flooring, Paint, Electrical, Light Fixtures, Fitting Rooms, Doors,

Signage, Awning & Labor 62,000.00$ Yes 60 1,033.33$

Rent Deposit 3 Months Rent Deposit 74,422.00$ No n/a

Wages and Salaries 3 Months $38,970 No

Marketing Startup Branding and Marketing activities $50,000 No

Opening Inventory Cost BOM$ Inventory $79,153 No n/a

Other Start Up ExpensesPermits, Insurance, Utility Deposits,

Supplies 5,000.00$ No n/a

Contingency ReserveExtra Cash for Unforeseen

Expenses and Repairs 20,000.00$ No n/a

Working CapitalCash Needed in first months to

keep bank funds positive 10,000.00$ No n/a

Total 349,944.20$ 1,206.65$

Startup Capital Spending Plan andMonthly Depreciation Expense

1 1 9 / 1 2 0 CHAPTER 7

Rule F/P Responsebilities Anuual Salary Monthly Salary HourlyCEO, Buyer and Chife Financial Officer F Decision making and Back up store managers $14,932 $1,244 10 hours

Lawyer P Contacting with people who represent Uniqlo of Japan $10,000 $833 flexible

Accountant, Buyer Assistant & Sales Associate F Making seasonal and annual report $9,333 $778 8 hours

Operation Manager F Store Manager and implementing the tasks from the CEO $13,453 $1,121 8 hours

Men's Manager F Taking care of Mens department, store visaul director, and Sales Associate $13,066 $1,089 8 hours

Women's Manager F Taking care of Women Department, Store Marketing Plan, and Sales Associate $13,066 $1,089 8 hoursSalesperson 1 F Selling products, store visual, and cashier $9,706 $809 8 hours

Salesperson 2 F Selling products, store visual, and cashier $9,706 $809 8 hours




Part-time Salesperson 6 P Selling products, store visual, and cashier $4,077 $340 21hours a week



Operation 1 F Receiving and delivery all the produts. Organizing the inventory $10,079 $840 8 hours

Operation 2 F Receiving and delivery all the produts. Organizing the inventory $10,079 $840 8 hours

Part-time Operation 3 P Receiving and delivery all the produts. Organizing the inventory $4,077 $340 21hours a week$13,237

Company Organization

FINANCIAL PLAN / COMPANY ORGANIZATION_7.4 / PROFIT & LOSS ANALYSIS _7.5

Profit and Loss Analysis

Feb-Yr1 Mar-Yr1 Apr-Yr1 May-Yr1 Jun-Yr1 Jul-Yr1 Aug-Yr1 Sep-Yr1 Oct-Yr1 Nov-Yr1 Dec-Yr1 Jan-Yr1 Yr1 Total %/Sls

Net Sales $82,087 $79,309 $86,583 $93,577 $106,777 $104,499 $106,777 $95,707 $181,666 $86,286 $76,755 $81,974 $1,181,997

COGS $25,119 $24,269 $26,494 $28,635 $32,674 $31,977 $30,675 $29,286 $28,612 $26,404 $23,487 $25,084 $332,715 28.1%

Merchandise GM$ $56,968 $55,040 $60,089 $64,942 $74,103 $72,522 $76,102 $66,421 $153,054 $59,882 $53,268 $56,890 $849,282 71.9%

Research & Development $0 $0 $0 $5,000 $0 $5,000 $5,000 $15,000 1.3%

GM Minus R&D $56,968 $55,040 $60,089 $64,942 $69,103 $72,522 $76,102 $61,421 $153,054 $59,882 $48,268 $56,890 $834,282 70.6%

Wages* $13,237 $13,237 $13,237 $13,237 $13,237 $13,237 $13,237 $13,237 $13,237 $119,135 10.1%

Payroll Taxes $0 $0 $0 $0 0.0%

Rent $18,606 $18,606 $18,606 $18,606 $18,606 $18,606 $18,606 $18,606 $18,606 $167,450 14.2%

Marketing Expense $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $110,000 9.3%

Health Insurance $0 $0 $0 $474 $474 $474 $474 $474 $474 $474 $474 $474 $4,270

Legal Fees $833 $833 $833 $833 $833 $833 $833 $833 $833 $833 $833 $833 $10,000

Insurance $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $14,400 1.2%

Banking $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $0 0.0%

Interest Expense $682 $671 $660 $648 $637 $626 $614 $603 $591 $580 $569 $557 $7,438 0.6%

Depreciation $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $14,480 1.2%

Utillties & Security $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $0 0.0%

Telephone $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.0%

Supplies $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $130 $0 0.0%

Misc. Repairs et al $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $1,800 0.2%

Total Expense $14,072 $14,061 $14,050 $46,355 $46,344 $46,333 $46,321 $46,310 $46,298 $46,287 $36,276 $46,264 $448,972 38.0%

Profit/Loss $42,896 $40,979 $46,039 $18,587 $22,759 $26,190 $29,781 $15,111 $106,755 $13,595 $11,992 $10,626 $385,31132.6%

1 2 1 / 1 2 2 CHAPTER 7

Mar-Yr0 Apr-Yr1 May-Yr1 Jun-Yr1 Jul-Yr1 Aug-Yr1 Sep-Yr Oct-Yr1 Nov-Yr1 Dect-Yr1 Jan-Yr1 Feb-Yr1 Mar-Yr1 Q1-Yr1 Q2-Yr1 Q3-Yr1 Q4-Yr1 Yr1 TotalBOM Inventory $263,844 $181,757 $102,448 $115,865 $122,288 $115,511 $111,012 $104,235 $208,528 $126,862 $140,576 $163,821 $263,844 $115,865 $111,012 $126,862

Net Sales $82,087 $79,309 $86,583 $93,577 $106,777 $104,499.0 $106,777.0 $95,707.0 $181,666.0 $86,286.0 $76,755.0 $81,974.0 $247,979 $304,853 $384,150 $245,015 1,181,997$ COGS 25,119$ 24,269$ $26,494 28,635$ 32,674$ 31,977$ 30,675$ 29,286$ 28,612$ 26,404$ 23,487$ 25,084$ $75,882 $93,285 $88,573 $74,975 332,715$ GM$ $56,968 $55,040 $95,449 $64,942 $74,103 $72,522 $76,102 $66,421 $153,054 $59,882 $53,268 $56,890 $207,457 $211,568 $295,577 $170,040 884,642$ GM% 69.4% 69.4% 69.4% 69.4% 69.4% 69.4% 71.3% 69.4% 84.3% 69.4% 69.4% 69.4% 69.4% 69.4% 76.9% 69.4% 71.9%MD$ $1,642 $1,586 $1,732 $1,872 $2,136 $2,090 $2,136 $1,914 $9,083 $1,726 $1,535 $1,639 $4,960 $6,097 $13,133 $4,900 29,090$ MD% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 5.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%

Purchases -Retail $263,844 $100,000 $100,000 $100,000 $100,000 $100,000 $200,000 $100,000 $100,000 $100,000 $50,000 $263,844 $300,000 $400,000 $300,000 1,263,844$ Purchases -Cost $79,153 $30,000 $30,000 $30,000 $30,000 $30,000 $60,000 $30,000 $30,000 $30,000 $15,000 $79,153 $90,000 $120,000 $90,000 379,153$ EOM Inventory $263,844 $181,757 $102,448 $115,865 $122,288 $115,511 $111,012 $104,235 $208,528 $126,862 $140,576 $163,821 $131,847 $115,865 $111,012 $126,862 $131,847

Average Inventory $222,801 $142,103 $109,157 $119,077 $118,900 $113,262 $107,624 $156,382 $167,695 $133,719 $152,199 $147,834 $84,275 $116,169 $137,659 $136,781 $145,276Turn 0.4 0.6 0.8 0.8 0.9 0.9 1.0 0.6 1.1 0.6 0.5 0.6 2.9 2.6 2.8 1.8 8.1

Feb-Yr2 Mar-Yr2 Apr-Yr2 May-Yr2 Jun-Yr2 Jul-Yr2 Aug-Yr2 Sep-Yr2 Oct-Yr2 Nov-Yr2 Dec-Yr2 Jan-Yr2 Q1-Yr2 Q2-Yr2 Q3-Yr2 Q4-Yr2 Yr2 TotalBOM Inventory $131,847 $118,813 $109,605 $140,380 $161,524 $114,492 $120,597 $123,566 $241,778 $134,266 $165,450 $209,759 $131,847 $140,380 $120,597 $134,266

Net Sales $110,817 $107,067 $116,887 $126,329 $144,149 $141,074 $144,149 $129,204 $245,249 $116,486 $103,619 $110,665 $334,772 $411,552 $518,603 $330,770 $1,595,696COGS $33,910 $32,763 $35,767 $38,657 $44,110 $43,169 $41,411 $39,537 $38,627 $35,645 $31,707 $33,863 $102,440 $125,935 $119,574 $101,216 $449,165GM$ $76,907 $74,305 $81,120 $87,672 $100,039 $97,905 $102,738 $89,668 $206,622 $80,841 $71,912 $76,801 $232,332 $285,617 $399,028 $229,555 $1,146,531GM% 69.4% 69.4% 69.4% 69.4% 69.4% 69.4% 71.3% 69.4% 84.3% 69.4% 69.4% 69.4% 69.4% 69.4% 76.9% 69.4% 71.9%MD$ $2,216 $2,141 $2,338 $2,527 $2,883 $2,821 $2,883 $2,584 $12,262 $2,330 $2,072 $2,213 $6,695 $8,231 $17,730 $6,615 39,271$ MD% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 5.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%

Purchases -Retail $100,000 $100,000 $150,000 $150,000 $100,000 $150,000 $150,001 $250,000 $150,000 $150,000 $150,000 $150,000 $350,000 $400,000 $550,001 $450,000 $1,750,001Purchases -Cost $30,000 $30,000 $45,000 $45,000 $30,000 $45,000 $45,000 $75,000 $45,000 $45,000 $45,000 $45,000 $105,000 $120,000 $165,000 $135,000 $525,000EOM Inventory $118,813 $109,605 $140,380 $161,524 $114,492 $120,597 $123,566 $241,778 $134,266 $165,450 $209,759 $246,881 $140,380 $120,597 $134,266 $246,881


Feb-Yr3 Mar-Yr3 Apr-Yr3 May-Yr3 Jun-Yr3 Jul-Yr3 Aug-Yr3 Sep-Yr3 Oct-Yr3 Nov-Yr3 Dec-Yr3 Jan-Yr3 Q1-Yr3 Q2-Yr3 Q3-Yr3 Q4-Yr3 Yr3 TotalBOM Inventory $246,881 $219,285 $171,854 $135,900 $161,945 $163,452 $169,194 $145,701 $267,786 $80,078 $169,677 $222,796 $246,881 $135,900 $169,194 $80,078Total Net Sales $149,604 $144,541 $157,798 $170,544 $194,601 $190,449 $194,601 $174,426 $331,086 $157,256 $139,886 $149,398 $451,942 $555,595 $700,113 $446,540 $2,154,190

COGS $45,779 $44,229 $48,286 $52,186 $59,548 $58,278 $55,905 $53,374 $52,146 $48,120 $42,805 $45,716 $138,294 $170,012 $161,425 $136,641 $606,372GM$ $103,825 $100,311 $109,511 $118,358 $135,053 $132,172 $138,697 $121,052 $278,940 $109,136 $97,081 $103,682 $313,648 $385,583 $538,688 $309,899 $1,547,817GM% 69.4% 69.4% 69.4% 69.4% 69.4% 69.4% 71.3% 69.4% 84.3% 69.4% 69.4% 69.4% 69.4% 69.4% 76.9% 69.4% 71.9%MD$ $2,992 $2,891 $3,156 $3,411 $3,892 $3,809 $3,892 $3,489 $6,622 $3,145 $6,994 $2,988 $9,039 $11,112 $14,002 $13,127 47,280$ MD% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 5.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%



Three Years Sales Plan

FINANCIAL PLAN / THREE YEARS SALES PLAN _7.6

Mar-Yr0 Apr-Yr1 May-Yr1 Jun-Yr1 Jul-Yr1 Aug-Yr1 Sep-Yr Oct-Yr1 Nov-Yr1 Dect-Yr1 Jan-Yr1 Feb-Yr1 Mar-Yr1 Q1-Yr1 Q2-Yr1 Q3-Yr1 Q4-Yr1 Yr1 TotalBOM Inventory $263,844 $181,757 $102,448 $115,865 $122,288 $115,511 $111,012 $104,235 $208,528 $126,862 $140,576 $163,821 $263,844 $115,865 $111,012 $126,862

Net Sales $82,087 $79,309 $86,583 $93,577 $106,777 $104,499.0 $106,777.0 $95,707.0 $181,666.0 $86,286.0 $76,755.0 $81,974.0 $247,979 $304,853 $384,150 $245,015 1,181,997$ COGS 25,119$ 24,269$ $26,494 28,635$ 32,674$ 31,977$ 30,675$ 29,286$ 28,612$ 26,404$ 23,487$ 25,084$ $75,882 $93,285 $88,573 $74,975 332,715$ GM$ $56,968 $55,040 $95,449 $64,942 $74,103 $72,522 $76,102 $66,421 $153,054 $59,882 $53,268 $56,890 $207,457 $211,568 $295,577 $170,040 884,642$ GM% 69.4% 69.4% 69.4% 69.4% 69.4% 69.4% 71.3% 69.4% 84.3% 69.4% 69.4% 69.4% 69.4% 69.4% 76.9% 69.4% 71.9%MD$ $1,642 $1,586 $1,732 $1,872 $2,136 $2,090 $2,136 $1,914 $9,083 $1,726 $1,535 $1,639 $4,960 $6,097 $13,133 $4,900 29,090$ MD% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 5.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%

Purchases -Retail $263,844 $100,000 $100,000 $100,000 $100,000 $100,000 $200,000 $100,000 $100,000 $100,000 $50,000 $263,844 $300,000 $400,000 $300,000 1,263,844$ Purchases -Cost $79,153 $30,000 $30,000 $30,000 $30,000 $30,000 $60,000 $30,000 $30,000 $30,000 $15,000 $79,153 $90,000 $120,000 $90,000 379,153$ EOM Inventory $263,844 $181,757 $102,448 $115,865 $122,288 $115,511 $111,012 $104,235 $208,528 $126,862 $140,576 $163,821 $131,847 $115,865 $111,012 $126,862 $131,847


Feb-Yr2 Mar-Yr2 Apr-Yr2 May-Yr2 Jun-Yr2 Jul-Yr2 Aug-Yr2 Sep-Yr2 Oct-Yr2 Nov-Yr2 Dec-Yr2 Jan-Yr2 Q1-Yr2 Q2-Yr2 Q3-Yr2 Q4-Yr2 Yr2 TotalBOM Inventory $131,847 $118,813 $109,605 $140,380 $161,524 $114,492 $120,597 $123,566 $241,778 $134,266 $165,450 $209,759 $131,847 $140,380 $120,597 $134,266

Net Sales $110,817 $107,067 $116,887 $126,329 $144,149 $141,074 $144,149 $129,204 $245,249 $116,486 $103,619 $110,665 $334,772 $411,552 $518,603 $330,770 $1,595,696COGS $33,910 $32,763 $35,767 $38,657 $44,110 $43,169 $41,411 $39,537 $38,627 $35,645 $31,707 $33,863 $102,440 $125,935 $119,574 $101,216 $449,165GM$ $76,907 $74,305 $81,120 $87,672 $100,039 $97,905 $102,738 $89,668 $206,622 $80,841 $71,912 $76,801 $232,332 $285,617 $399,028 $229,555 $1,146,531GM% 69.4% 69.4% 69.4% 69.4% 69.4% 69.4% 71.3% 69.4% 84.3% 69.4% 69.4% 69.4% 69.4% 69.4% 76.9% 69.4% 71.9%MD$ $2,216 $2,141 $2,338 $2,527 $2,883 $2,821 $2,883 $2,584 $12,262 $2,330 $2,072 $2,213 $6,695 $8,231 $17,730 $6,615 39,271$ MD% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 5.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%



Feb-Yr3 Mar-Yr3 Apr-Yr3 May-Yr3 Jun-Yr3 Jul-Yr3 Aug-Yr3 Sep-Yr3 Oct-Yr3 Nov-Yr3 Dec-Yr3 Jan-Yr3 Q1-Yr3 Q2-Yr3 Q3-Yr3 Q4-Yr3 Yr3 TotalBOM Inventory $246,881 $219,285 $171,854 $135,900 $161,945 $163,452 $169,194 $145,701 $267,786 $80,078 $169,677 $222,796 $246,881 $135,900 $169,194 $80,078Total Net Sales $149,604 $144,541 $157,798 $170,544 $194,601 $190,449 $194,601 $174,426 $331,086 $157,256 $139,886 $149,398 $451,942 $555,595 $700,113 $446,540 $2,154,190

COGS $45,779 $44,229 $48,286 $52,186 $59,548 $58,278 $55,905 $53,374 $52,146 $48,120 $42,805 $45,716 $138,294 $170,012 $161,425 $136,641 $606,372GM$ $103,825 $100,311 $109,511 $118,358 $135,053 $132,172 $138,697 $121,052 $278,940 $109,136 $97,081 $103,682 $313,648 $385,583 $538,688 $309,899 $1,547,817GM% 69.4% 69.4% 69.4% 69.4% 69.4% 69.4% 71.3% 69.4% 84.3% 69.4% 69.4% 69.4% 69.4% 69.4% 76.9% 69.4% 71.9%MD$ $2,992 $2,891 $3,156 $3,411 $3,892 $3,809 $3,892 $3,489 $6,622 $3,145 $6,994 $2,988 $9,039 $11,112 $14,002 $13,127 47,280$ MD% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 5.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%



1 2 3 / 1 2 4 CHAPTER 7

Q1-Yr1 Q2-Yr1 Q3-Yr1 Q4-Yr1 Yr1 Total

BOM Inventory $263,844 $115,865 $111,012 $126,862

Total Net Sales $247,979 $304,853 $384,150 $245,015 $1,181,997

COGS $75,882 $93,285 $88,573 $74,975 $332,715

GM$ $207,457 $211,568 $295,577 $170,040 $884,642

GM% 83.7% 69.4% 76.9% 69.4% 74.8%

Purchases -Retail $263,844 $300,000 $400,000 $300,000 $1,263,844

Purchases -Cost $79,153 $90,000 $120,000 $90,000 $379,153

EOM Inventory $115,865 $111,012 $126,862 $131,847 $0

BOM/Avg Inventory $84,275 $116,169 $137,659 $136,781 $145,276

Turn 2.94 2.62 2.79 1.79 8.14


$131,847 $140,380 $120,597 $134,266

$334,772 $411,552 $518,603 $330,770 $1,595,696$102,440 $125,935 $119,574 $101,216 $449,165

$232,332 $285,617 $399,028 $229,555 $1,146,531

69.4% 69.4% 76.9% 69.4% 71.9%

$350,000 $400,000 $550,001 $450,000 $1,750,001

$105,000 $120,000 $165,000 $135,000 $525,000

$140,380 $120,597 $134,266 $246,881

$72,131 $134,249 $155,052 $162,464 $155,305

4.64 3.07 3.34 2.04 10.27


$246,881 $135,900 $169,194 $80,078

$451,942 $555,595 $700,113 $446,540 $2,154,190$138,294 $170,012 $161,425 $136,641 $606,372

$313,648 $385,583 $538,688 $309,899 $1,547,817

69.4% 69.4% 76.9% 69.4% 71.9%

$550,000 $600,000 $625,000 $675,000 $2,450,000

$105,000 $180,000 $187,500 $202,500 $675,000

$335,900 $169,194 $80,078 $295,411

$102,633 $157,623 $165,690 $202,113 $188,458

4.40 3.52 4.23 2.21 11.43

Three Years Sales Plan Summary

FINANCIAL PLAN / CASH FLOW FORECAST_7.7

Jan - Yr 0 Feb - Yr 1 Mar - Yr 1 Apr - Yr 1 May - Yr 1 Jun - Yr 1 Jul - Yr 1 Aug - Yr 1 Sep - Yr 1 Oct - Yr 1 Nov - Yr 1 Dec - Yr 1 Jan - Yr 1 Yr 1

Profit or <Loss> $42,896 $40,979 $46,039 $18,587 $22,759 $26,190 $29,781 $15,111 $106,755 $13,595 $11,992 $10,626 $385,311

Plus: Receipt of Purchases (Cost) $79,153 $0 $0 $30,000 $30,000 $30,000 $30,000 $30,000 $60,000 $30,000 $30,000 $30,000 $15,000 $394,153

Less: Payment of Purchases $0 $30,000 $30,000 $30,000 $30,000 $30,000 $60,000 $30,000 $30,000 $270,000

Plus: Depreciation Expense $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $1,207 $14,480

Less: Principal Payments $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $20,997

Equals: Monthly Net Cash $79,153 $42,353 $40,436 $75,496 $48,044 $22,216 $25,647 $29,238 $44,568 $106,212 -$16,948 $11,449 -$4,917 $502,947

Cumulative Net Cash $79,153 $121,506 $161,943 $237,438 $285,482 $307,699 $333,345 $362,583 $407,151 $513,363 $496,415 $507,864 $502,947

Cash Flow Forecast

1 2 5 / 1 2 6 CHAPTER 7

Monthly Principal Monthly Interest Total PaymentMonth Loan Balance Payment Expense Due

1 $104,983 $1,750 $682 $2,4322 $103,234 $1,750 $671 $2,4213 $101,484 $1,750 $660 $2,4094 $99,734 $1,750 $648 $2,3985 $97,984 $1,750 $637 $2,3876 $96,235 $1,750 $626 $2,3757 $94,485 $1,750 $614 $2,3648 $92,735 $1,750 $603 $2,3529 $90,985 $1,750 $591 $2,341

10 $89,236 $1,750 $580 $2,33011 $87,486 $1,750 $569 $2,31812 $85,736 $1,750 $557 $2,30713 $83,987 $1,750 $546 $2,29614 $82,237 $1,750 $535 $2,28415 $80,487 $1,750 $523 $2,27316 $78,737 $1,750 $512 $2,26217 $76,988 $1,750 $500 $2,25018 $75,238 $1,750 $489 $2,23919 $73,488 $1,750 $478 $2,22720 $71,739 $1,750 $466 $2,21621 $69,989 $1,750 $455 $2,20522 $68,239 $1,750 $444 $2,19323 $66,489 $1,750 $432 $2,18224 $64,740 $1,750 $421 $2,17125 $62,990 $1,750 $409 $2,15926 $61,240 $1,750 $398 $2,14827 $59,491 $1,750 $387 $2,13628 $57,741 $1,750 $375 $2,12529 $55,991 $1,750 $364 $2,11430 $54,241 $1,750 $353 $2,10231 $52,492 $1,750 $341 $2,09132 $50,742 $1,750 $330 $2,08033 $48,992 $1,750 $318 $2,06834 $47,242 $1,750 $307 $2,05735 $45,493 $1,750 $296 $2,04536 $43,743 $1,750 $284 $2,03437 $41,993 $1,750 $273 $2,02338 $40,244 $1,750 $262 $2,01139 $38,494 $1,750 $250 $2,00040 $36,744 $1,750 $239 $1,98941 $34,994 $1,750 $227 $1,97742 $33,245 $1,750 $216 $1,96643 $31,495 $1,750 $205 $1,95444 $29,745 $1,750 $193 $1,94345 $27,996 $1,750 $182 $1,93246 $26,246 $1,750 $171 $1,92047 $24,496 $1,750 $159 $1,90948 $22,746 $1,750 $148 $1,89849 $20,997 $1,750 $136 $1,88650 $19,247 $1,750 $125 $1,87551 $17,497 $1,750 $114 $1,86352 $15,747 $1,750 $102 $1,85253 $13,998 $1,750 $91 $1,84154 $12,248 $1,750 $80 $1,82955 $10,498 $1,750 $68 $1,81856 $8,749 $1,750 $57 $1,80757 $6,999 $1,750 $45 $1,79558 $5,249 $1,750 $34 $1,78459 $3,499 $1,750 $23 $1,77260 $1,750 $1,750 $11 $1,761

Loan Payment

FINANCIAL PLAN / LOAN PAYMENT_7.8


1 $104,983 $1,750 $682 $2,4322 $103,234 $1,750 $671 $2,4213 $101,484 $1,750 $660 $2,4094 $99,734 $1,750 $648 $2,3985 $97,984 $1,750 $637 $2,3876 $96,235 $1,750 $626 $2,3757 $94,485 $1,750 $614 $2,3648 $92,735 $1,750 $603 $2,3529 $90,985 $1,750 $591 $2,341

10 $89,236 $1,750 $580 $2,33011 $87,486 $1,750 $569 $2,31812 $85,736 $1,750 $557 $2,30713 $83,987 $1,750 $546 $2,29614 $82,237 $1,750 $535 $2,28415 $80,487 $1,750 $523 $2,27316 $78,737 $1,750 $512 $2,26217 $76,988 $1,750 $500 $2,25018 $75,238 $1,750 $489 $2,23919 $73,488 $1,750 $478 $2,22720 $71,739 $1,750 $466 $2,21621 $69,989 $1,750 $455 $2,20522 $68,239 $1,750 $444 $2,19323 $66,489 $1,750 $432 $2,18224 $64,740 $1,750 $421 $2,17125 $62,990 $1,750 $409 $2,15926 $61,240 $1,750 $398 $2,14827 $59,491 $1,750 $387 $2,13628 $57,741 $1,750 $375 $2,12529 $55,991 $1,750 $364 $2,11430 $54,241 $1,750 $353 $2,10231 $52,492 $1,750 $341 $2,09132 $50,742 $1,750 $330 $2,08033 $48,992 $1,750 $318 $2,06834 $47,242 $1,750 $307 $2,05735 $45,493 $1,750 $296 $2,04536 $43,743 $1,750 $284 $2,03437 $41,993 $1,750 $273 $2,02338 $40,244 $1,750 $262 $2,01139 $38,494 $1,750 $250 $2,00040 $36,744 $1,750 $239 $1,98941 $34,994 $1,750 $227 $1,97742 $33,245 $1,750 $216 $1,96643 $31,495 $1,750 $205 $1,95444 $29,745 $1,750 $193 $1,94345 $27,996 $1,750 $182 $1,93246 $26,246 $1,750 $171 $1,92047 $24,496 $1,750 $159 $1,90948 $22,746 $1,750 $148 $1,89849 $20,997 $1,750 $136 $1,88650 $19,247 $1,750 $125 $1,87551 $17,497 $1,750 $114 $1,86352 $15,747 $1,750 $102 $1,85253 $13,998 $1,750 $91 $1,84154 $12,248 $1,750 $80 $1,82955 $10,498 $1,750 $68 $1,81856 $8,749 $1,750 $57 $1,80757 $6,999 $1,750 $45 $1,79558 $5,249 $1,750 $34 $1,78459 $3,499 $1,750 $23 $1,77260 $1,750 $1,750 $11 $1,761


1 $104,983 $1,750 $682 $2,4322 $103,234 $1,750 $671 $2,4213 $101,484 $1,750 $660 $2,4094 $99,734 $1,750 $648 $2,3985 $97,984 $1,750 $637 $2,3876 $96,235 $1,750 $626 $2,3757 $94,485 $1,750 $614 $2,3648 $92,735 $1,750 $603 $2,3529 $90,985 $1,750 $591 $2,341

10 $89,236 $1,750 $580 $2,33011 $87,486 $1,750 $569 $2,31812 $85,736 $1,750 $557 $2,30713 $83,987 $1,750 $546 $2,29614 $82,237 $1,750 $535 $2,28415 $80,487 $1,750 $523 $2,27316 $78,737 $1,750 $512 $2,26217 $76,988 $1,750 $500 $2,25018 $75,238 $1,750 $489 $2,23919 $73,488 $1,750 $478 $2,22720 $71,739 $1,750 $466 $2,21621 $69,989 $1,750 $455 $2,20522 $68,239 $1,750 $444 $2,19323 $66,489 $1,750 $432 $2,18224 $64,740 $1,750 $421 $2,17125 $62,990 $1,750 $409 $2,15926 $61,240 $1,750 $398 $2,14827 $59,491 $1,750 $387 $2,13628 $57,741 $1,750 $375 $2,12529 $55,991 $1,750 $364 $2,11430 $54,241 $1,750 $353 $2,10231 $52,492 $1,750 $341 $2,09132 $50,742 $1,750 $330 $2,08033 $48,992 $1,750 $318 $2,06834 $47,242 $1,750 $307 $2,05735 $45,493 $1,750 $296 $2,04536 $43,743 $1,750 $284 $2,03437 $41,993 $1,750 $273 $2,02338 $40,244 $1,750 $262 $2,01139 $38,494 $1,750 $250 $2,00040 $36,744 $1,750 $239 $1,98941 $34,994 $1,750 $227 $1,97742 $33,245 $1,750 $216 $1,96643 $31,495 $1,750 $205 $1,95444 $29,745 $1,750 $193 $1,94345 $27,996 $1,750 $182 $1,93246 $26,246 $1,750 $171 $1,92047 $24,496 $1,750 $159 $1,90948 $22,746 $1,750 $148 $1,89849 $20,997 $1,750 $136 $1,88650 $19,247 $1,750 $125 $1,87551 $17,497 $1,750 $114 $1,86352 $15,747 $1,750 $102 $1,85253 $13,998 $1,750 $91 $1,84154 $12,248 $1,750 $80 $1,82955 $10,498 $1,750 $68 $1,81856 $8,749 $1,750 $57 $1,80757 $6,999 $1,750 $45 $1,79558 $5,249 $1,750 $34 $1,78459 $3,499 $1,750 $23 $1,77260 $1,750 $1,750 $11 $1,761

UNQLO

#08

APPENDIX

1 2 9 / 1 3 0 CHAPTER 8

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1 3 3 / 1 3 4 CHAPTER 8

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http://www.exforsys.com/career-center/marketing-management/marketing-strategies.html

The information of Public Relation

http://www.davedolak.com/pr.htm

http://iml.jou.ufl.edu/projects/spring04/fields/examples.htm

http://mayang.com/textures/Wood/html/Manufactured%20Wooden%20Items/index.html


The information of Business Summary

http://www.writingusecases.com/wordpress/index.php/archive/tips-for-business-analysts-how-to-write-a-business-summary/

The information of Major Industry in Taiwan

http://www.taiwan.com.au/Polieco/Industry/Major/report01.html

http://business.com.tw/

http://ttf.textiles.org.tw/Textile/TTFroot/overview-chinese.pdf

1 3 5 / 1 3 6 CHAPTER 8

1_Gender: a_Male

b_Female

The Survey of Uniqlo In Taiwan

4_ What is your total income level of a year in US dollar?a_ Student allowance

b_ Less than $14, 999

c_ $15,000 to $24,999

d_ $25,000 to $34,999

e_ $35,000 or more

a_ Male: 88.9%

b_ Female11.1%

b_ 21-25: 49%

a_18-20: 22.8%

c_26-30: 22.2%

d_30-35: 3%

3_City you live when you are in Taiwan: a_Kaohsiung

b_Taipei

c_Taichung

d_Others__________

2_Ages: a_Under 18 years old

b_18-22 years old

c_23-27 years old

d_28-32 years old

5_ If there is some casual wear brands which of these globes retailers do you want to open in Taiwan? a_ American Apparel

b_ H&M

c_ Gap

d_ Uniqlo

a_ Student allowance: 77.8%

b_ Less than N$T 15K: 12.5%c_ N$T 15K-25K: 12.5%

d_ N$T25K-35K: 11.1%

e_ Others: 25%

a_ Uniqlo: 39.4%

b_ Gap: 17.5%

d_ H&M: 32%

c_ American Apparel: 11.1%

a_ Taipei: 62.5%b_ Kaoshiung: 12.5%

d_ Others: 25%

c_ Taichung: 0%

APPENDIX / SURVET _8.2

6_ Do you think that Japanese brands always produce high quality merchandise even in the fashion industry? a_ Yes

b_ No

c_ Depend on brand

d_ Others______

7_ What is your fashion orienta-tion? a_ Casual

b_ Luxury fashion

c_ Street fashion

d_ Others______

8_ How much do you usually spend on clothing and fashion accessories?(a month in US DOLLAR) a_ Less than $100

b_ $100~$199

c_ $200~$299

d_ $300 more

9_ What mode of transportation do you use? a_ Bus

b_ Car

c_ Motorcycle

d_ Subway

e_ Taxi

f_ Others:

10_ What type of retail channel do you like when shopping? a_ Flea market

b_ Retail store

c_ Online store

d_ Others: Night Market

a_ Yes: 44.4%

b_ No: 11.1%

c_ Depend on brand: 44.4%

d_ Others: 0%

b_ Street Fashion: 55.6%

c_ Luxury Fashion: 22.2%

a_ Casual: 11.1%

d_ Others: 11.1%

b_ Car: 22.2% f_ Others: 22.2%

a_ Motocycle: 11.1%

d_ Subway: 22.2%

e_ Taxi: 11.1%c_ Bus: 11.1%

c_ $200-$299: 22.2%

b_ $101-$199: 33.3%

a_ Less than $100: 11.1%

d_ $300 more: 33.3%

c_ Flea Market: 0%

b_ Retail Store: 68.9%

a_ Online Store: 11.1%

d_ Night Market: 20%

1 3 7 / 1 3 8 CHAPTER 8

11_ Which fashion magazines do you like?(List all the possibility)a_ GQ or VOGUE

b_ Men’ UONO or VIVI

c_ Men’s non-no or ELLE

d_ Others:

12_ Who do you shop with? a_ Friends

b_ Family

c_ Lover

d_ Others

13_ What are the most important factors you consider when shopping for apparel? a_ Need

b_ Price

c_ Quality

d_ Style

E_ Others:

14_ If Uniqlo opened a retail store in Taiwan, would you go to shop? a_ Yes

b_ No

c_ Depend on Products

d_ Others_______

15_ If Uniqlo opened an online store, would you go online to shop?a_ Yes

b_ No

c_ Depend on Products

d_ Others________

a_ Friends: 88%

d_ Others: 0%

c_ Family: 2%

b_ Lover: 10%

d_ Style: 88.9%

e_ Others: 0%a_ Price: 0%

c_ Need: 0%

b_ Quality: 11.1%

a_ Yes: 50%

d_ Others: 0%

b_ No: 12.5%

b_ Depend on products: 37.5%

a_ Friends: 88%

d_ Others: 0%

c_ Depend on Products: 22.2%

b_ No: 11.1%

b_ Men’ UNO/VIVI: 11.1%c_ Men’s non-no/ELLE: 11.1%

a_ GQ/VOGUE: 33.3%

d_ Others: 44.4%

APPENDIX / SURVET _8.2

16_ Where have you shopped at Uniqlo?a_ Japan

b_ China

c_ Hong Kong

d_ USA

e_ No

17_There are five similar brands that all sell casual wear,Which brand would be your first choice?a_ Baleno

b_ Benetton

c_ Giordano

d_ NET

e_ Uniqlo

18_ How often do you go out for dinner?a_ Once a month

b_ Once a week

c_ More than once a week

d_ I always go out for eating

19_ Which usually these factors influence you to shop?a_ Trend Item

b_ Promotion item

c_ Salesperson recommends

d_ Others

20_ Do you have any electronic devices? List all the possibility? a_ Digital Camera

b_ IPod/MP3

c_ Laptop

d_ Cell phone

e_ All of above

f_ Others:

d_ USA: 25%

a_ Japan: 43%

b_ China: 0%

c_ Hong Kong: 17%e_ No: 15%

e_ Friends: 88%b_ Benetton: 11.1%

a_ Baleno: 0%

c_ Giordano: 0%

d_ NET: 0%

b_ Once a month: 0%

a_ Once a week: 33.3%

d_ I always go out for dinner: 33.3%

c_ More than once a week: 33.3%

b_ Promotion Item: 12.5%

a_ Yes: 50%

c_ Salesperson recommends: 0%d_ Others: 0%

d_ Cellphone: 0%

f_ Others: 0%

e_ Friends: 88%

a_ Digital Camera: 0%

b_ iPod/MP3: 11.1%

c_ Laptop: 11.1%

e_ All of above: 77.8%

final book of chinehao

Documents

overall merchandise

merchandise j

displayed merchandise

organized floor merchandise

product strategy

pricing strategy

promotion strategy

mapping strategy