ThermoCup, LLC

“The Perfect Cup”

Morgan Gallagher 340 E. Beaver Ave Apt. 628 (484) 889-9254 morgang1694@gmail.com

Matt Girty 747 E. Beaver Ave Apt. 217 (412) 965-2797 mattgirty@gmail.com Dan Givigliano 300 Waupelani Drive Unit #3016 (267) 664-4293 dan.givigliano@gmail.com Jon Trexler 340 E. Beaver Ave., Apt. 216 (717) 580-0338 jtrex1754@gmail.com Ali Walker 142 S. Allen St. Apt. 303 (215) 828-6630 ale.walker2@gmail.com

Table of Contents Executive Summary ....................................................................................................................................... 3

Business Concept ........................................................................................................................................... 4

Product/Service Description .......................................................................................................................... 4

Founding Team .............................................................................................................................................. 6

Sales Strategy ................................................................................................................................................. 7

Financial Plan ................................................................................................................................................ 8

Revenue ..................................................................................................................................................... 8

COGS ......................................................................................................................................................... 8

Industry Analysis ......................................................................................................................................... 10

Market/Customer Analysis .......................................................................................................................... 12

Feasibility Decision ..................................................................................................................................... 14

Timeline to Launch ...................................................................................... Error! Bookmark not defined.

Bibliography ................................................................................................................................................ 15

Appendices .................................................................................................................................................. 16

Appendix A .............................................................................................................................................. 16

Executive Summary ThermoCup, LLC provides a simple solution to one of the biggest problems among coffee drinkers today. The ThermoCup allows consumers to enjoy a hot beverage, such as coffee or tea, without burning their mouth with the first sip. The company manufactures disposable hot beverage cups with thermochromatic ink that indicates when the beverage is at an optimal drinking temperature.

ThermoCup, LLC is in the coffee industry, as well as the thermochromatic ink and disposable cup packaging industry. ThermoCup is unique among these industries because there are no disposable hot beverage cups with temperature sensitive ink currently on the market. There are, however, disposable cold beverage containers with temperature sensitive ink, as well as reusable hot beverage containers that are temperature sensitive. This validates the need for the concept of temperature sensitive beverage containers.

The founding team of ThermoCup consists of five Penn State undergraduates of various backgrounds and educations. Morgan Gallagher brings her marketing and entrepreneurship education to the team. Morgan’s father is also a businessman, who has served as the team’s consultant and mentor. Matt Girty is skilled in entrepreneurship through his studies in Corporate Innovation and Entrepreneurship as well as Economics. Dan Givigliano, Jon Trexler, and Ali Walker are the engineers of the team and bring their technical expertise to the team as they are currently all studying Mechanical Engineering. The founding team will be further introduced later in the report.

In order to get ThermoCup, LLC up and running, the company will need a grant of $100,000, which will be discussed in further detail throughout this report. The report will also cover the business concept and product in more detail to allow the reader to understand the mission of ThermoCup, as well as discuss the logistics behind the product. At this point the reader will be introduced to the entrepreneurial team and will learn about their qualifications. Next, the report will analyze the industries that ThermoCup aligns with and why the company will be successful in those industries. The customer and market analysis will then explain why there is a need for a disposable temperature sensitive coffee cup, as well as recognize the competitors. Finally, the report will discuss the feasibility of the business plan and whether or not the company can reach a goal of $50 million over the course of five years.

Business Concept ThermoCup is an environmentally-friendly cup designed to provide the customer base of coffee and tea businesses and coffee/tea drinkers, with the ability to accurately see when his/her hot beverage is at the optimal drinking temperature. We value the safety of our customers as to prevent them from consuming hot beverages.

Product/Service Description

The entrepreneurial development team would like to clearly define the ThermoCup. The ThermoCup is a paper hot beverage container of a higher grade than what has been plaguing consumers of hot drinks like coffee for years. This product provides the consumer with a secure grip on their beverage and protects their hands from the scalding temperature of a freshly brewed or reheated drink. The ThermoCup also employs the use of temperature sensitive ink to safely indicate the relative temperature of a beverage to the consumer. The temperature sensitive ink changes color in accordance with the temperature to which it is being exposed. Thus, when the ThermoCup is filled with a certain beverage, the temperature of the beverage will alter the color of the ink and this information can be visually relayed to the consumer. Convention will dictate that the warmer colors will correspond with higher drink temperatures. This product is a single use disposable unit.

The ThermoCup is unique in its ability to passively relay information about the desired hot beverage to the consumer safely. Before, the consumer would have to guess when a drink is at a safe temperature or even worse sip a small amount of liquid, potentially causing a liquid burn. The ThermoCup allows the consumer to receive information visually from the temperature sensitive ink that has been deposited on the surface. This ink is available in a multitude of designs, allowing for the customization of the product. It also provides a substantial layer of insulation around the beverage that has two purposes. Along with protecting the consumer, is also serves to retain the thermal energy of the drink which extends the lifetime of a freshly brewed hot drink.

The ThermoCup is superior to the competition due to its advanced functionality. Its conception is based in the minimal functionality of the commonly implemented paper coffee cup. The competition for this product is the previously mentioned paper beverage cup which only offers minimal consumer protection from the dangers of near boiling liquid. The ThermoCup is different because it not only protects the consumer from the potential dangers of a hot beverage in a superior fashion but it also allows the consumer to be informed on the temperature of a beverage.

At this time, the entrepreneurial team behind the ThermoCup does not have the proprietary rights for the product. We will be filling the appropriate patents in order to secure the technology that we implement from being utilized without our express permission. Additionally, as this product is going to be used in conjunction with consumable goods from various enterprises, it will need to comply with FDA regulations pertaining to the foodservice industry. Due to the reasonable assumption that the ThermoCup is going to be in contact with food services, the final product that we use will have to be approved by an effective Food Contact Surface Notification (FCN).

Manufacturing approval for a FCN is proprietary to the manufacturer itself and is non-transferable. The authorization characteristics of a FCN are characterized the by the identity of the substance, the purity specifications of the product and the application limitations. This authorization process is going to be managed by the Office of Food Additive Safety. As a proactive measure, ThermoCup, LLC is going to require a letter of guaranty from our manufacturer so that we can certify to any potential customer that our product has been cleared for the intended food-contact usage by the proper regulatory entities.

The liability of this product stems from a breakdown of the quality control system employed during manufacturing. If a defective unit is released, the consumer could be harmed by the faulty performance of the product. For example, the consumer could lose grip on a beverage and spill it resulting in a wet and slippery surface hazard. The consumer could also be harmed by a hot liquid if the unit does not relay accurate information on the temperature of drink.

No additional information is needed to define the ThermoCup. A digital representation of the product has been provided below.

Founding Team

The founding members of ThermoCup, LLC are five Penn State undergraduate students with a variety of backgrounds and career interests. The team is split almost down the middle with half engineering students and half business students.

Morgan Gallagher is the CMO and VP of Sales. Morgan is a sophomore studying Marketing. She has had education in marketing techniques and other business strategies through her major as well as an Entrepreneurship and Innovation minor.

Matt Girty is the CFO of ThermoCup. Matt is a junior studying Corporate Innovation and Entrepreneurship with a minor in Economics. His corporate and business experience includes an internship and Compu-Site Technologies.

Dan Givigliano is a senior studying Mechanical Engineering. He is the COOL of ThermoCup, and handles most of the technical research for the logistics of our product. He has knowledge on the principles of heat transfer and manufacturing processes through his coursework, as well as entrepreneurial experience through an Engineering Entrepreneurship minor.

Jon Trexler is the CEO of ThermoCup, LLC and is credited for the idea for the company. Jon is a senior studying Mechanical Engineering with a minor in Engineering and Leadership Development, giving him some experience with entrepreneurship. Jon also has technical and sales experience through an internship with the Timken Company.

Ali Walker, also a senior studying Mechanical Engineering, is the company’s VP and logo designer. Ali has technical and corporate experience through an internship at JLG Industries, and entrepreneurship experience through coursework in Social Entrepreneurship.

Sales Strategy Once we enter the industry we hope to reach our customers by attending trade shows where we can build relationships with customers and show people our product first hand. We hope that through face to face interactions our sales representatives will be able to gain contacts that we can use for business. Once we receive these contacts we will make sure that we follow up with these coffee/tea shops in order to secure a partnership with them. Additionally, we will cold call coffee/tea shops to see if any of them are interested in our ThermoCup, send out flyers and emails, as well as hope that through word of mouth we will find success. We feel that the art of closing a sale comes from trust and credibility. We will close a sale with our customer not only because we have an amazing product, but also by showing our customers that we are genuine and will be great to work with. We will create this trust through personal conversations about their business and personal life to show them that we are not only a business partner but a friend. We hope that by having the knowledge of their company we will be able to prove to them why they need our product and display to them a sense of urgency to place an order. Our sales representatives will ask these businesses if they have any questions or concern. If we are successful in answering all of these doubts we will inform them that if they place an order the day of our meeting they will receive an additional 50 cups to their order for free. They will receive these cups on the day the sale is closed. We feel that through these strategies we will be able to close a deal with our customer and be one step closer to expanding our company. When we go to make a deal with our customer our sales representatives will always make sure that we have 50 cups on them, not only to give them a prototype, but so that we can get a few cups to them right away. We will aim to get our product to our customers through a few different channels: direct sales, mail-orders, phones orders and online orders. This means that customers will be able to place orders when meeting with our sales representatives face to face, by going onto our website, calling us on the phone, or sending up an order in the mail. Our only restriction to these orders is that an order cannot be placed if it is smaller than 50 cups for manufacturing purposes. After these orders are placed, we will contact our manufacturer to produce the orders. We will then store the order in our warehouse until it is time for us to ship them. Our customers’ orders will be delivered directly to them by one of our two delivery trucks. We want to ensure a high service level to our customers by avoiding UPS, FedEx, etc. and take matters into our own hands by delivering the cups to them ourselves. Through our strategies we are aware that there will be a lot of costs associated. We predict that the fixed costs we will encounter are: salary, inventory holding, ordering costs and manufacturing. Our variable costs will be transportation and advertising expense. We are accounting for these costs in our budget so that we can be cautious to not go over our necessary expenses. Lastly, we feel that if we are able to keep up with the market trends, constantly restructure our sales strategy, learn more about the industry and develop our relationships with customers we feel we will be more successful. As we gain success, we hope to be able to implement more discounts and customer loyalty reward programs in the future.

Financial Plan The customer will be charged $0.42 per cup; that includes the cup, sleeve, and lid with a 20% markup for us to make a profit off of the cup. We feel this price point is reasonable because our product offers a luxury of knowing when the optimal drinking temperature is rather than guessing. However, the total order number will be $21 due to a minimum order size of 50 cups. By taking half the market (84,000 cups ordered per year × ½ = 42,000 cups) and dividing it by 50 (the minimum order number), we found that local mom and pop shops would place approximately 840 orders per year (SBDCNet). In our first year we expect to have ten shops partnering with us which means that we should sell about 8,400 cups. Furthermore, we have set goals for ourselves about how many customers we want to be partnered with throughout our five year plan. In our second year we expect to be partnered with 25 companies, 21,000; third year 30 companies, 25,200 cups; fourth year 75 companies, 63,000; and fifth year 100 companies, 84,000 cups per year. With these goals, we were able to predict estimations of how we see our sales changing over the years and be able to predict the revenues that we expect to gain each year, which can be seen in our income statement shown in Appendix A. Revenue Our revenue is based upon the number of stores we are selling to each year. In year 1, we estimate to be selling in 10 stores; Year 2, 25 stores; Year 3 - 30 stores; Year 4 - 75 Stores; and Year 5 - 100 stores. We calculated the number of orders each store would buy, which, at a minimum order of 50 cups in one order, came out for year one to be 42,000/50 = 840 orders/year. With the minimum order, we calculated that it will cost the company $21 per order. We then multiplied the 840 orders by the cost to the customer, $21 per order. The total cost for one customer buying from us would total $17,640. Therefore, in Year 1, we estimate to have a revenue stream of $176,400. We then carried our calculations onto the next four years and multiplied the 17,640 by the number of stores we expect to sell to in each year. Year 2: $17,640*25 = $441,000; Year 3: $17,640*30 = $529,200; Year 4: $17,640*75 = $1,323,000; Year 5: $17,640*100 = $1,764,000. A cash flow statement can be seen in Appendix B. COGS Once we calculated our revenue and researched the cost to produce the cup for our company, we estimated that it will cost our company $0.35 to manufacture the cup ourselves. That is based upon an interview with Danielle Spinola, a tea shop owner, gave us insight on how much she buys her cups for. She stated, “16 oz cup cost $0.11, the lid - $0.08, and the sleeve - $0.06; totaling $0.25 per cup”. That is without the thermochromatic ink. After we research the cost for the ink, we concluded that it will add an additional $0.10 to our overall manufacturing process, totaling $0.35 per cup, which includes the lid and sleeve. Therefore, we can calculate our Cost of Goods Sold. We did this by calculating the number of cups we produce in a given year, 42,000, and multiply that number by the $0.35 that it will cost to produce the ink on the cup. The total for producing 42,000 cups for one store comes out to be $14,700 cups. We, then, took the total and multiplied it by the number of customers we have each year: Year 1: $14,700*10 = 147,000 cups; Year 2: $14,700*25 = 367,500 cups; Year 3: $14,700*30 = 441,000 cups; Year 4: $14,700*75 = 1,102,500 cups; and Year 5: $14,700*100 = 1,470,000 cups per year.

Labor: We calculated from the industry average that a truck driver will be paid $32,000. For our first two years, we estimated that we will make weekly deliveries and pay our drivers based on this estimate. Therefore, we will pay our two truck drivers $25,000 a year for the first two years. In year 3, we estimate that we will need to hire an additional driver, driving our labor costs up to $97,000 and this is based upon the industry average salary for truck drivers. Pertaining to our equipment, we plan to purchase two trucks for each of our drivers; that will cost $32,500 each. We will also need to purchase a pallet jack to move the product on and off the trucks as well as a ramp. The jack is roughly $200 and the ramp is approximately $750. That totals to be $65,950 for Equipment. Our financial plan shows a lot of different expenses both variable and fixed. We have found that our fixed costs are employee salaries and benefits, rent, administration expenses, depreciation, insurance, maintenance and repairs, attorney fees, and advertising. Our variable costs are equipment and office supplies. After researching the industry and asking a tea shop owner, we concluded the cost to manufacturer our product will cost us $0.35. We found that the price of an eco-friendly cup, sleeve, and lid costs $0.25 altogether. That was based upon the interview with the tea shop owner. The cost of the ink to be printed on our cup will cost $0.10. The price of thermochromatic ink is $325/kg; that equates to $0.325/g and every cup will need roughly 0.25g of ink. Therefore, the cost of ink will be ($0.325/g)(0.25g) = $0.08125, add $0.02 for printing, and the total cost is the $0.35, as stated above. Before we can begin our company, we need to raise funds of $100,000 to start the company. As a company, we will reach out to friends and family, and apply for a bank loan. We estimate to raise $40,000 from friends and family; while the other $60,000 will come from a bank loan. After completing the finances for our company, our company will break even between years four and five. Looking at our finances, the numbers do not look attractive to proceed with the company because we will be operating at a loss for the first four years. In order to improve these numbers, we need to cut our expenses. Cutting our expenses will help our company become profitable sooner and be able to operate for a longer period of time. We feel that to make our financial projections better we need to discuss with other entrepreneurs to see the other unforeseen expenses that they encountered. Furthermore, we feel that we will need to do deeper research about the costs we will encounter to see if we are overestimating our costs or if there are cheaper ways to do our business. We are hoping that some of our projections are wrong and that our earnings will be higher in the first year so that our business can stay afloat. After calculating our five year financial period, our results have shown that we had a in our first four years of business that amounted to about $510,884. We will not begin to see a profit until our fifth year in business of about $35,100 which is only enough to buy a new truck if we wanted. If we want to see more of a profit we feel that we will have to sacrifice some of our expenses, such as some of our office supplies. If we are not able to cut down our expenses we will have a hard time running our business for the first four years.

Industry Analysis

Our product falls into three main industries. The main industry that will have the greatest effect on our product is the coffee industry. The coffee industry is what will drive the demand for our product. Our product will also be involved in the thermochromatic ink industry and the coffee cup packaging industry. The coffee industry is ubiquitous. According to The Business Insider, after crude oil, coffee is the most sought commodity in the world. Coffee is worth nearly 100 billion dollars worldwide. About 67% of coffee is grown in Central and South America. Over the past 5 years the coffee industry has grown substantially. According to Marketresearch.com, from 2008 to 2014 the coffee and tea industry had grown an average of 9.1% annually. Even with the recession in 2009, the coffee industry was barely affected. Market analysis shows that the largest markets are normally further developed countries with the United States, France, Germany, Italy, and Japan leading the way. Developing countries such as Kenya (21.6%), Senegal (18.7%), Panama (18.2%), Morocco (14.8%) and Bolivia (12.7%) have seen the largest annual growth. The coffee industry is segmented into many different markets. The coffee industry consists of restaurants, coffee houses, grocery stores, gas stations, convenience stores and warehouses. Starbucks has rapidly become as the largest coffee retailer in the world. They now have over 21,000 shops in 60 countries. According to the market research done by IBIS World, the retail market for coffee in the U.S. consists of approximately 199,376 coffee businesses totaling in 28 billion dollars in revenue annually. The use of paper coffee cups is strongly influenced by the growth of the coffee industry. According to the paper industry, Americans will consume an estimated 23 billion paper coffee cups in 2010. It was estimated to be 16 million in 2006. Every year, American cafés, coffee shops, and fast food restaurants give away over 52 billion disposable paper coffee cups. Starbucks, the largest coffeehouse company in the world, alone purchased 4 billion paper cups in its 2012 fiscal year near double its 2.3 billion purchased in 2006. The use of disposable cups is rising fast. According to the Food Service and Packaging Institute, the demand is expected to rise by 4% every year. As like the coffee industry, the paper cup industry has been growing steadily for decades. The growth has been influenced by many companies switching to eco-friendly biodegradable paper cups. The majority of the growth has been influenced by the growth in consumption and America shift to a fast-paced on-the-go lifestyle. Paper cups have become a product of daily consumption and a necessity. Consumers are well aware of the advantages of using paper cups compared to Styrofoam or plastic. The biggest threat facing the paper cup industry is an alternative cup that is both eco-friendly and cheap to produce. The next biggest threat is social change. The demand for paper cups could begin to slowly reduce as more consumers switch to reusable cups.

Market/Customer Analysis Besides safeness we feel that ThermoCup’s main strength is its uniqueness. It is the first disposable temperature sensitive cup on the market that is made from recycled material. It provides an indicator to its customers that tells them when their coffee/tea is too hot or becoming cold so that they can each experience the optimal drinking experience, making it desirable. Also, its eco-friendly characteristic makes it attractive to people who are passionate about the environment, and make people feel better about buying a disposable product. We feel that with these characteristic the ThermoCup will be able to differentiation itself from its competitors and be the cup that our customers want to use in their shops. However, we feel that our product may have trouble being constructed due to the large number of thermosensitive cup patents and the fear that we may not be able to get our patent approved. Additionally, since our product is new to the market credibility is something that will be hard to gain amongst our customers. Businesses may be tentative to be one of the first people to invest in our product, so it will be hard for us to encourage a cup change to the industry and convince our customers that we have the cup they want. The ThermoCup has a wide range of a competitors, but we were able to narrow it down to three companies which we feel we will need to consistently compete with: LBP Manufacturing, Berry Plastics Corporation, and Chromatic Technologies Inc. LBP is a large competitor because it is partnered with the large chain coffee company of Starbucks. It produces all of the Starbucks cups, lids and sleeves and has a cup called the Earth Sleeve. The EarthSleeve competes with the ThermoCup because it is a disposable bio-renewable cup, so it is a large competitor in the sustainability industry (LBP Manufacturing). Berry Plastics Corporation, the cup manufacturer for Dunkin Donuts, is a large competitor for the ThermoCup as well because it challenges us in the disposable cup industry (Berry Plastics). Lastly, our largest competitor is Chromatic Technologies Inc. They are one of the largest producers of chromatic ink products, producing products for some of the largest names on the market: Coca-Cola, Coors light, Hi Ball Energy Beverages, Mountain Dew, Pizza Hut and Tuaca Liqueur. Despite the similarity of Chromatic Technologies Inc. and the ThermoCup with having heat sensitive products, we are different than their products because we have a cup for hot beverages versus cold beverages and a disposable bio-renewable cup where the products Chromatic Technology Inc. makes are not bio-renewable (CTI). There are over 3000 coffee/tea shops in just Pennsylvania alone (Yelp). We want to start our company on a smaller scale by just focusing on coffee/tea shops in Pennsylvania and select locations on the East Coast. If we see success on this small scale we hope to expand further into the East Coast and possibly progress into the West Coast. Pennsylvania alone gives us a large amount of customers to contact and so we feel that it is a great place to start. Furthermore, we will have a secondary market with our online purchase option where we hope to target a larger amount of individual customers. Our target market for the online option is innumerable since the internet is easy to access, but we feel that it will be limited to coffee drinkers that enjoy making their own coffee. Another secondary market would be the bigger chain companies that may want to get their hands on our product like McDonalds, Dunkin Donuts, and Starbucks. We plan to

sell to them later down the road so this will not be a market that we expect to see early. Although many coffee/tea shops gravitate to the traditional coffee/tea mug or the easy disposable coffee cups, companies need to know that there is nothing like the ThermoCup. Furthermore, companies need to dare to be different and think about the future of coffee/tea. The world of coffee/tea is constantly growing and innovating, so their cups should be doing the same. Every other coffee/tea shop carries mugs and disposable cups, but no one has the ThermoCup. Customers will be motivated to purchase the ThermoCup because it will make them different and help give them a competitive edge. Additionally, companies will be motivated by knowing that they will be providing their customers with a safe beverage. It will reduce the level of liabilities since it will warn customers about when the coffee/tea is too hot, and provide them with the perfect brew. Coffee shops pride themselves on the safety and satisfaction of their customers, so with the opportunity to provide them with both safety and satisfaction we feel that they will be more motivated to purchase the ThermoCup.

Lastly, penetrating the market may be challenging since the coffee and tea industry is a hard market to come into due to its size. Despite its constant expansion and growing demand we fear the industry may be slightly saturated since cup modifications are not a regular interest to our target customers, coffee/tea shops. Although the thermochromatic ink market is still a newer market we feel that we will not have much to compete with in this industry since all of our competitors focus on cold beverages or coffee cups that do not have thermochromatic ink. In order to enter into this industry we will need to make sure that we know all of the market trends as well as establish patents. The cup industry has several patents pertaining to different designs and if we enter the market without creating a patent we run the risk of our idea being stolen immediately. We feel that by adding a new cup to the industry we will successfully be able to penetrate the market however, we hope to come in with a wave through competitive advertising and promotions that will intrigue our customers and a promotion where every first purchase is 50% off.

Feasibility Decision From the projected financial plan produced by ThermoCup LLC, our company is not going to be feasible. After five years of operation, ThermoCup, LLC will only have a positive net income of around $35,000. This leads the ThermoCup development team to believe that our time would be better spent working in industry or on a different venture.

ThermoCup LLC could be considered a worthwhile venture due to the exit strategy. The ultimate plan for the ThermoCup is to build the product’s notoriety so a dominate player in the hot beverage industry such as Starbucks or Dunkin’ Donuts would buy our company. A large part of the evaluation of ThermoCup LLC would be in the proprietary technology that we had been developing over the 5 years of operations. Unfortunately, with such a limited development budget and staff, the ThermoCup LLC entrepreneurship team is not confident that the level of technology we would be able to develop would warrant an evaluation that we would find acceptable. A competitor with much greater resources could also develop competitive technology in a relatively short amount of time and drive us out of the market.

An attempt to make our idea more feasible was to organize ourselves as an LLC that would file as a partnership. This would subject our income to personal income tax instead of the higher corporate taxes that are levied on corporations. Also, any shareholder in an S-Corporation that is employed by that company must be compensated by a fair market wage. This would place an enormous stress on the company. To further help ThermoCup LLC, the managing members agreed not take a salary for the first 5 years. With a net income of only $35,000 for 5 years, the entrepreneurship team could not justify making such a sacrifice.

To improve the probability of success, ThermoCup LLC would need to accomplish two difficult things. First, we would need to break into a much larger distribution atmosphere around the two or three year mark. Our current financial projections have our distribution network limited to the state of Pennsylvania. With our initial target market consisting only of independent coffee shops, our potential client base was not large enough to support feasibility. The second difficult task ThermoCup LLC would need to accomplish in order to increase our probability of success would be to increase our profit margin on each cup. Our current financial plan has each cup at a 20% markup, leading to a profit per unit sold of only $0.07. The profit margin could be increased if technological developments lower our manufacturing costs or brand notoriety supports a significant price increase.

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Appendices Appendix A

Appendix B