UNDERSTANDING

BUSINESS

TITLE- BE-One BREWERIES

SECTION- (ECE+CS)

GROUP MEMBERS-
V KAMESH
VIKAS RAWAT
AMIT SAURAV
ASHWINI GUPTA
HARSH SRIVASTAV
NAGARJUNA PAMPANA

P a g e 1 | 27
 BE-One BREWERIES
Business Plan for a Beer Manufacturing Company
BE-One BREWERIES is a start-up company that aims at manufacturing
beer. We have chosen breweries to meet the increasing demand of
alcohol all over the country.
The Market analysis of alcohol Industry business is a very lucrative one
considering the fact that It is the third largest market and second fastest
growing market in the India. As per the report of WHO on alcohol
consumption in India, about 30% of the population consume alcohol on
a regular basis and 11% are moderate to heavy drinkers, we see a business
opportunity here.
The statistics of alcohol consumption in each state.

P a g e 2 | 27
This is an insight of how large the industry is. The market is completely
dominated by the big players like United Spirits, United Breweries,
Radico Khaitan, Som Distilleries and Breweries etc. We know that
entering such a market is not a cake walk, particularly as it is monopolistic
owing to its huge competition.

P a g e 3 | 27
The alcohol market is divide into 4 categories

Where CL is the Country Liquor and IMFL is Indian Made Foreign Liquor.

The segmentation of alcohol market:

Preferred Alcoholic
Segments Characteristics Purpose Beverages
luxury,
comfort,
Higher partying
awareness, , Social
freely gatherin
available, gs,
socially Weeken Gin, vodka, rum,
accepted d wine ,whisky, and
Class A relaxati some premium
centers on brands of beer
Geographic

Medium
awareness,
moderately Weeken
available, d Gin, vodka, rum,
Social drinkers, wine ,whisky, and
Class B acceptance in comfort, semi premium
centers improving partying brands of beer
Low
awareness, Habitual
availability is drinkers, Local brands and
a low, socially get country liquor
Rural is not much drunk cheap whiskeys
Areas tolerated. for kick. and rum

P a g e 4 | 27
 Partying
, daily,
weekly
and
occasion
Prefer high al
alcohol drinkers,
content to try
spirits, drink out new
Gender

in both bad flavors All range of brands

and good and in rum, vodka, gin
Male mood varieties and whiskey
Drink only on
occasions and
social outings, Social
in families outings
where and Mild breezers
drinking is celebrati vodka tequila
Female allowed. on shots etc.

They are
probably first Curiosit
time drinkers y, for
or beginners getting
they want high, to
variety and show-
freshness in off, for Rum, Gin, wine,
the types they compan beers, whisky,
Youths try y breezers
Age

Occasional Celebrat
drinkers or ions,
social friends,
drinkers, drink medium Premium and
Middle only up to the addictio costly scotch, wine
aged limit n. whisky
habitual Relaxati Premium and
drinkers, drink on, medium priced
Senior very low social & Wine, Rum and
citizens quantities. family Whiskey
P a g e 5 | 27
 gatherin
gs, Body
require
ment,
low
addictio
n,

Just to
show-
off,
drink Cocktails, vodka,
Drinking on with rum, whiskey and
Students pocket money friends strong beers
Relaxati
on,
Friend
Working To relieve gatherin Whisky, Rum,
Executives stress gs Vodka, Beers,
Occupation

Middle For a
level compan Strong and
profession Weekly y, heavy premium beer,
als routine drinkers. whiskey
Social
and
business Premium and
esteem occasion deluxe wine,
Elite Class drinkers, s scotch.
Team
bonding
Defense and Premium and
Profession Usual daily relaxati deluxe wine,
als business on scotch.

Celebrat Premium and

Psychogra

ions, to deluxe wine,

phic

Party give scotch. Vodka and

Lovers To celebrate compan mocktails

P a g e 6 | 27
 y, to
develop
connecti
ons
To seek
image at
social
Prefer brand gatherin
that reflect gs and Imported scotch,
Image their meeting wine and deluxe
Seekers personality s brands
To
Frequent experien
flyers, prefer ce
drinking at brands
airports not
where duty availabl Premium and
Globe fee is e in the deluxe vodka,
Travellers waivered country wine, scotch
Drink
for
Drink to keep health Whisky when
Seasonal their body conveni feeling cold and
Drinkers warm or cold ence beer when hot.
addictio
n, Body Semi premium to
Daily Addicted to require slightly cheaper
Drinkers drinking ment wine, whisky, beer

Conveni
Behavioral

ence
and Costly-medium
Loyalty Stick to the relaxati priced wine,
Status brand on, whisky, vodka

PESTEL analysis of the market:

Political Factors:
P a g e 7 | 27
Beer industry is highly regulated and controlled by the government in
India. Moreover, there are many social and cultural barriers. There’s too
much restriction on advertisements.
Also, government has been campaigning strongly against drinking and
driving to decrease the road injuries caused by driving under the influence
of alcohol. Brands are always blamed indirectly for making alcohol easily
available.
Also because of high custom duties, the market has not very much
opened for the imported beers.

Economical Factors:

Beer is taxed heavily compared to other alcohol based spirits in most

states of India.
They vary from state to state. here taxes on beer are relatively high
compared to the rest of the world, in India its taxed at 60% more than
hard liquor where as in rest of the world the tax is capped at 50%. Even
the transportation of beer from one state to another requires an export
license and import license. Export duty is imposed in the state where it is
manufactured and import duty in the State where it is sold. In some states
there’s even a restriction on selling locally produced beer outside the
state.

Social Factors:
Beer consumption in India in increasing due to increase in the income
levels of the middle class and decline in the average age of population in
India.
Class A consumers are getting more exposed to western lifestyles. Social
habits are undergoing a transformation as mixed drinks are becoming
more popular. There is an increasing trend in beer consumption among
women. With increasing urbanization this lifestyle change will likely
increase the alcoholic consumption.

Technological Factors:

P a g e 8 | 27
In accordance with the world, the Indian breweries are keeping up their
pace with state of the art technology. Craft brewers such as International
Breweries P. Ltd., have entered the market with a focus on high quality
brewing. As a result, the quality of Indian beer has improved significantly
over the past 10 years.

3C’s:

Company Profile: -
Our company is a new entrant, providing good quality alcoholic
beverages in the local market. It anchors on the process of brewing and
the brewery itself. It houses a state of art brewery machines. It will
initially target two kinds of markets:

 Corporate Class: This consists of top tier managerial people and

middle income salarymen who appreciate good quality beer.
 Working Class: This constitutes of the daily wagers and low income
group form a large segment of the market who are concerned with
high alcohol low cost beer.
As it grows it will expand its scope and reach by forming strategic
alliances with major manufacturers or by attracting angle investors. It will
leverage relationships with its strategic allies.

Competitor Analysis:
Due to very less per capita beer consumption, many foreign players are
entering the market to win their share in the untapped Indian market.
The global companies are forming alliances, introducing new products to
consumers.

P a g e 9 | 27
United Breweries Ltd remains the market leader with almost 57% market
share in 2011. It has breweries in the almost all the states. Kingfisher, the
leading brand under UB, introduced new milder and higher priced
product like Kingfisher Ultra.

The second largest player SABMiller is losing out as its share dropped to
24% in 2011 from 37% in 2006.It owns 13 breweries in the India. It
recently introduced brands such as Miller High Life for youngsters.

Carlsberg, which entered India in 2007, had a 4.4 percent share in 2011.
It has 5 breweries. It introduced stronger beers, including Carlsberg
Elephant and Tuborg Strong.

Many microbreweries are sprouting up in the urban regions such Pune,

Bangalore and Gurgaon. In the lieu of high taxes on imported beers,
companies are now starting these microbreweries by forming alliances
with local companies and manufacturing them within the country to
avoid higher taxation

CUSTOMERS ANALYSIS
The growth of industry is propelled by favourable economy and living
standards of people,higher disposable cash, faster influx of money is
encouraging youth to have a relaxed attitude towards spending and
fostering costlier desires in youths, more exposure to western culture is
transforming their attitude towards alcohol consumption, especially beer.
Canned Beer is very common in social gathering these days. Due to
liberalization and deregulation in some States, increased access to beer
resulted in higher sales volumes. The growth factor in this industry has a
steeper incline in the recent years, considering the fact that the per capita
consumption of beer is very low in our country we have many
opportunities to explore and exploit.

Balance Sheet
* Liabilities

P a g e 10 | 27
 Balance Sheet ------------- ------------- in Rs. Cr.- ------------- -------------
of United
Breweries
Sources of Year-5 Year-4 Year-3 Year-2 Year-1
Funds

Total Share 26.44 26.44 100.51 100.51 100.51

Capital

Equity Share 26.44 26.44 26.44 26.44 26.44

Capital

Preference 0.00 0.00 74.07 74.07 74.07

Share Capital

Reserves 2081.16 1823.19 1605.35 1410.18 1264.63

Net Worth 2107.60 1849.63 1705.86 1510.69 1365.14

Secured Loans 321.12 510.89 764.83 1072.36 743.30

Unsecured 89.98 188.25 251.62 227.77 95.00

Loans

Total Debt 411.10 699.14 1016.45 1300.13 838.30

Total Liabilities 2518.70 2548.77 2722.31 2810.82 2203.44

Balance Sheet
* Assets
Application of Funds Year-5 Year-4 Year-3 Year-2 Year-1
------------ -in Rs. Cr. ------------- ------------
Gross Block 3,300.64 3,085.83 2,682.51 2,478.59 1,984.97

P a g e 11 | 27
 Less: Accum. 1,503.28 1,274.99 1,075.59 884.60 766.28
Depreciation

Net Block 1,797.36 1,810.84 1,606.92 1,593.99 1,218.69

Capital Work in 60.84 90.16 82.27 113.98 207.35

Progress

Investments 25.47 25.47 25.47 25.47 25.47

Inventories 605.10 558.38 543.28 512.63 399.88

Sundry Debtors 1,143.03 964.28 958.60 813.30 699.97

Cash and Bank 11.34 10.76 142.48 232.77 177.23

Balance

Total Current 1,759.47 1,533.42 1,644.36 1,558.70 1,277.08

Assets

Loans and 486.88 420.74 536.78 446.52 563.99

Advances

Total CA, Loans 2,246.35 1,954.16 2,181.14 2,005.22 1,841.07

& Advances

Current 1,487.26 1,206.73 1,075.95 845.90 1,037.95

Liabilities

Provisions 124.06 125.13 97.54 81.94 51.19

Total CL & 1,611.32 1,331.86 1,173.49 927.84 1,089.14

Provisions

Net Current 635.03 622.30 1,007.65 1,077.38 751.93

Assets

Balance Sheet

P a g e 12 | 27
* Payment Statement
OTHER -------------------- in Rs. Cr. ------------
ADDITIONAL
INFORMATION
CONTINGENT Year-5 Year-4 Year-3 Year-2 Year-1
LIABILITIES,
COMMITMENTS

Contingent Liabilities 872.76 681.29 679.72 495.41 389.99

CIF VALUE OF
IMPORTS
Raw Materials 86.86 53.08 47.85 39.84 38.79

Stores, Spares And 8.71 6.76 3.44 2.40 1.27

Loose Tools

Capital Goods 18.70 36.13 10.99 13.85 45.93

EXPENDITURE IN
FOREIGN
EXCHANGE
Expenditure In 58.46 58.72 50.59 49.37 34.41
Foreign Currency

REMITTANCES IN
FOREIGN
CURRENCIES FOR
DIVIDENDS
Dividend Remittance 15.48 13.39 10.64 10.25 6.67
In Foreign Currency

EARNINGS IN
FOREIGN
EXCHANGE
FOB Value Of Goods - - - - -

Other Earnings 4.38 4.67 2.71 2.00 1.49

BONUS DETAILS

P a g e 13 | 27
 Bonus Equity Share - - - - -
Capital

NON-CURRENT
INVESTMENTS
Non-Current - - - - -
Investments
Quoted Market
Value

Non-Current 25.47 25.47 25.47 25.47 25.47

Investments
Unquoted Book
Value

CURRENT
INVESTMENTS
Current Investments - - - - -
Quoted Market Value

Current Investments - - - - -
Unquoted Book
Value

Balance Sheet
* Profit and Loss Statement
Profit & Loss account ------------------- in Rs. Cr. -------------------
Year-5 Year-4 Year-3 Year-2 Year-1

INCOME

Revenue From 8,657.15 7,727.22 6,821.06 6,211.63 5,621.28

Operations
[Gross]

Less: 4,093.35 3,551.90 3,033.46 2,632.64 2,240.57

Excise/Sevice
Tax/Other Levies

P a g e 14 | 27
 Revenue From 4,563.80 4,175.32 3,787.60 3,578.99 3,380.71
Operations [Net]

Other Operating 512.01 512.79 442.06 319.75 178.57

Revenues

Total Operating 5,075.81 4,688.11 4,229.66 3,898.74 3,559.28

Revenues

Other Income 45.12 37.65 24.43 39.18 73.03

Total Revenue 5,120.93 4,725.76 4,254.09 3,937.92 3,632.31

EXPENSES

Cost Of 1,928.19 1,853.46 1,708.68 1,629.68 1,592.20

Materials
Consumed

Purchase Of 71.76 55.93 33.60 35.04 42.30

Stock-In Trade

Changes In -7.17 -15.67 -10.23 -20.59 -18.25

Inventories Of
FG,WIP And
Stock-In Trade
Employee 340.35 300.97 264.14 244.18 188.55
Benefit Expenses

Finance Costs 75.91 72.83 79.53 79.64 98.50

Depreciation 243.63 207.54 197.82 170.41 148.89

And
Amortisation
Expenses
Other Expenses 2,018.58 1,871.70 1,645.41 1,533.53 1,342.38

Total Expenses 4,671.25 4,346.76 3,918.95 3,671.89 3,394.57

Profit/Loss 449.68 379.00 335.14 266.03 237.74

Before
P a g e 15 | 27
 Exceptional,
ExtraOrdinary
Items And Tax
Exceptional 0.00 0.00 0.00 0.00 -19.59
Items

Profit/Loss 449.68 379.00 335.14 266.03 218.15

Before Tax

Tax Expenses-
Continued
Operations

Current Tax 157.88 128.26 103.76 70.29 60.79

Deferred Tax -3.65 -9.48 4.97 23.14 30.59

Total Tax 154.23 118.78 108.73 93.43 91.38

Expenses

Profit/Loss After 295.45 260.22 226.41 172.60 126.77

Tax And Before
ExtraOrdinary
Items
Profit/Loss From 295.45 260.22 226.41 172.60 126.77
Continuing
Operations
Profit/Loss For 295.45 260.22 226.41 172.60 126.77
The Period

Consolidated 295.08 259.84 226.02 172.11 126.77

Profit/Loss After
MI And
Associates
OTHER
ADDITIONAL
INFORMATION
EARNINGS PER
SHARE
Basic EPS (Rs.) 11.00 10.00 8.00 6.00 5.00

P a g e 16 | 27
 Diluted EPS (Rs.) 11.00 10.00 8.00 6.00 5.00

DIVIDEND AND
DIVIDEND
PERCENTAGE
Equity Share 30.53 26.44 23.88 18.55 18.55
Dividend

Preference Share 0.00 2.22 2.22 2.22 2.42

Dividend

Tax On Dividend 6.24 5.87 4.45 3.54 3.41

CSR initiatives
 Social & Farm Forestry
 Watershed Development
 Primary Education for under privileged children located around 5km
radius with our facilities.
 Self-help groups
 Digital literacy
 Sustainable houses for the underprivileged in the selected villages
 Women empowerment
 Rural electrification in the selected villages

Organisational structure:
 Hierarchical Structure
The basic organizational structure of our company follows the
traditional hierarchical organizational structure, consisting of a
Board of Directors, Chief Executive Officer (CEO), Chief Operations
Officer (COO), department heads and then employees.

P a g e 17 | 27
  Function-Based Grouping
The upper tier of organizational structure has function-based
grouping, each senior supervisor at every individual branch reports
to the CEO who handles a business function. The top tier
employee’s business needs to emphasize on functional areas.

 Product-Based Grouping
The lower tier of organizational structure has product-based
grouping. Below the senior supervisor, there are many supervisors
for different outputs or products.

Organisational culture:
Organisational culture we intend to create in our company is quite
unusual for an Indian context, its inspired from Google and TATA, the
blend of two. The working timings are relaxed and flexible within the
frame work, for a span of ten hours’ employee has the right to choose
any six hours to work, no prescribed dress code, no formalities required
while answering to upper level bosses, any employee can talk to the CEO
on a special hot line on a particular day of the week.

It must be ensured that the employees take pride in working for the
company, it must also be seen to it that we create a positive image in
front of public just like TATA, we will be valuing our employees much
more than our customers, the incentives provided by us to them are to be
better than most of the competitors. We will have an Employee Welfare
Committee that adjourns every year to review the key aspects of the
benefits provided by us to them.
The key aspects reviewed by the company apart from the perks and
benefits already being provided

 Right to freedom of association and collective bargaining

 Equal opportunity employer
 Promoting a just and fair workplace
 Encouraging work-life balance for employees

Leadership theories that suit the needs are Situational Leadership Theory
and Leader-member exchange theory

Traits required:
P a g e 18 | 27
  Strategist
 Risk taker
 Initiator
 Change management (if we have a merger in future)
 Motivator
 Unconventional
 Perseverance
 Empowering the subordinates

These are some of the traits that the leader of our company is expected
to have.

Business Analytics in the context of our company:

It bridges the gap between the consumer and brewery, providing the
brewery with processed information on beer quality, consumption trends
and bar inventory. With the help of business analytics breweries can
easily understand market dynamics, actively manage inventory, and
control dynamic promotions

Business analytics helps us in:

Customised promotions:
Uses complex statistical algorithms and mathematical tools process the
raw data to communicate the relevant and most suitable pricing and
promotional strategies at any point of time. It learns from the past
experiences, exploits favourable abnormalities and evades the
P a g e 19 | 27
unfavourable ones. Provides suggestions on when, where and how to
advertise.

Predictive analysis:
Comprehensive predictive models analyse consumption based on
parameters such as seasonality, special events, and local market forces and
provide both bars and breweries accurate inventory forecasts and
ordering recommendations. By understanding and predicting
consumption trends we can stay ahead of the crowd, optimize
production, reduce operating costs and satisfy every customer.

Descriptive analysis

A comprehensive descriptive analysis summarizes raw data and represents

it in a readable forms using data visualisation tools. It allows us to learn
from past experiences, understand them and interpret how they might
influence future outcomes. There is a large amount of data which has to
be processed and depicted visually using data visualisation tools. It is
useful to have a grasp on things like trend in sales, total stock in inventory
and average money spent per customer.

Prescriptive analysis:
It helps us take a best course of action, it stimulates outcomes for a
decision made in various circumstances in various constraints and helps us
understand its impact on our business, Prescriptive Analytics caters to
needs, such as inventory management, where on-shelf availability, shrink,
waste, and movement are high priority data and also on planning and
buying, where forecasts, allocations, and raw materials data are critical.

Key aspects to focus on:

 Consumption Analytics
1. Helps you identify drinking patterns according to type of product

P a g e 20 | 27
 2. Accommodates promotion and pricing strategy as per the current
market trends
3. Timely reports on how to improve sales and operations

 Dynamic Promotions
1. Focused promotions to exploit special events and peak-hour
consumption

2. Interactive and timely promotions are more likely to impress

target customers

 Beer Quality
1. Predictive models help creating new flavor
2. Feedback algorithms to correct ourselves if not in compliance with
current standards.
3. Monitor temperature levels
4. Understand beer line clearing patterns and techniques

 Operational Improvements
1. Adjust your production according to the drinking patterns of the
season
2. Adjust sales strategies accordingly
3. Track bar sales and adjust production vs promotion mix
accordingly.

 Asset Management
1. Efficient use of resources to optimize production
2. Optimize work force according to the demand of the current
week.

P a g e 21 | 27
  Competition Monitoring
1. Monitor competitors pricing
2. Benchmark your sales against competitor sales

MAKING BETTER-INFORMED DECISIONS WITH DATA AND

ANALYTICS
By using big data-based tools to quantify their risk, they can assign a value
to the unknown, forecast the extent of potential financial damage, and
assess possible mitigation opportunities to manage their exposures. In
short, data and analytics can help drive intelligent business decisions and
change.
Assessing the frequency and severity of exposure to both insurable and
non-insurable risks enables our company to balance risk-financing
decisions against their overall corporate risk tolerance and their ability to
invest in new products and operations. With data and analytics,
companies can explore — either on their own or with the support of
experts — how key factors such as volatility and the cost of capital impact
various aspects of business strategy, such as expected pricing and transfer
of risk.
Analysing big data enables our company to calculate and evaluate the
balance sheet impact of the most significant business risks they face,
including workers’ compensation, drink contamination, or property
claims

Some Other Ways That Data and Analytics Can Help Our
Company
• Capture and analyse the potential volatility of new
facilities and product lines as they relate to the bottom line. Our
company need to be keenly aware of how upfront capital and start-up
costs can affect the availability of capital. Loss-simulation tools provide
P a g e 22 | 27
data around expected losses and the associated volatility for a particular
risk. By overlaying a specific cost of capital, metrics can guide decision
making around the potential financial impact of those risks — and how
to mitigate them

• Forecast the probability of potential losses through a

database of comparable industry data. Applying data and analytics
does not guarantee a precise forecast of catastrophic losses, but it can fill
in visibility gaps and create a credible understanding of the company’s
overall risk. By comparing potential exposures or existing claims to
benchmark peers, we can predict the potential financial impact of an
incident, allowing them to take appropriate action.

• Explore a range of potential loss outcomes. Once risks are

identified, it’s important to determine the potential impact in terms of
losses to the company. Our company concerned about risks with their
locations, for example, can view potential risks associated with those
facilities as a sum total, or view individual locations to determine their
unique risks.

• Identify all potential risks, including those that haven’t

historically led to losses. We can buy insurance to offset a portion of
their risk and the uncertainty around the potential size and scope of
losses. The key to balance-sheet protection is to identify risks that have a
low probability of occurrence and a potentially high level of loss, and to
find risk financing options that protect our company.

• Early identification of product exposures. Analysing various

sources of data can help to identify potential product safety issues before
they grow into large recalls. Early identification can not only save a
brand’s reputation, but potentially save lives.

P a g e 23 | 27
By helping to identify and quantify risks quickly and efficiently, big data
and analytics allow us to minimize our total and economic cost of risk.

SWOT
SWOT Analysis:

Strength:
 Knowledge of both Traditional and modern brewing techniques
P a g e 24 | 27
  Dedicated R&D practicing hit and trail over new blends and
flavors
 Easily manageable small scale factories
 Concentrating on only two categories of customers makes it
easier to evolve and leave an impression of our brand in the
industry

Weakness:
 High taxes on the beer in country
 Since we are a new entrant we have very little customer base
 Less brand awareness
 Relatively less capital investment
 Lack of experience in the industry

Opportunity:
 As most of the companies are playing with traditional beer, we
can try our hand at unconventional beer
 Expansion of breweries into different states
 Potential investors looking at us
 Penetration into tier1 and tier2 cities.

Threats
 Increasing D/E ratio
 Potential increase in agro products in near future
 Increasing competition from rival brands

Strategies by Company
We are a new entrant into this market hence we must focus on certain
category of products with a specific segment of customers. Initially we
will focus on the local market and previously less predominant areas
where there is a large market opportunity for our products. We initially
P a g e 25 | 27
need to instill confidence on our brand among our target customers and
then spread our roots slowly into other segments of the market. We plan
on building an iconic symbolization of each product of the brand to cater
all kinds of customers eventually. The target customers initially will
include the ones who often order drink on weekends for relaxation, we
need to first get them to try our product and then fully satisfy them from
then on.

 At present we intend to promote our brand awareness through

consistency and product differentiation
 We intend to get initial referrals and to gain a decent customer base.
we plan on building personal relationships with clients and strategic
allies alongside satisfying their needs.
 We are focusing on advertising online and other media
We intend to create a brand image and achieve growth by creating a
highly energetic and enthusiastic customer base. Staff relation with our
customers and our pricing schemes will be benchmarked annually. This
form of consistent measurement of strategic targets will ensure that the
organization remains focused on its goals and objectives, making any
necessary adjustments where necessary.

Value Proposition
Our value proposition is offering our customers freshness and enjoyment
at reasonable prices ensuring peace, relaxation of both body and mind.

We intend to:

1. Market the company

2. Ensure customer satisfaction

P a g e 26 | 27
3. Market the benefit, not the product
4. Develop long term relationships.

This value proposition shall be communicated through personal selling,

advertisements, sales literature and catalogues, and referrals that
emphasize how the company is able to provide refreshment, enjoyment
and fulfilment to the customers.

Product Differentiation:
 In terms of taste

We plan on creating product differentiation by introducing new

flavours. The target customers will be those who wants to try
something new and get refreshed on their weekends. The current
market has very few varieties of beer, this is a market gap which we
can exploit.

 In terms of volume

Current variations in terms of volume are “330 ml, 500 ml, 650
ml.” We can try introducing new variations in terms of volume. It
will be helpful for those who wants to consume beer in a small
limited quantity. We can attract this kind of customers with our
offerings in terms of volume.

P a g e 27 | 27