Background of the Industry or Market Analysis

The assessment aims in analysing the industry, market and business environment, of the proposed plan, which can adequately help in improving the business plan proposed by the management. The analysis would eventually use secondary research to determine the loopholes in the current business plan, which can be changed for improving the projected profits of the company. In addition, the relevant justification of the shareholders’ value for chosen case study has been conducted to determine the level of income that can be generated for improving the value of the shareholders. Furthermore, the adequate strategies recommended with relevant justification, which can adequately improve the level of income of the organisations and reduce any kind of loopholes in the business plan. The company KPIs is also evaluated to determine the level of income, which can be generated by the company to improve the current operations, while reducing the risk attributes. The overall financial plan is also provided, which can be used by the organisation to improve their current operations, while reducing the level of risk attributes of the business. Lastly, the key risk associated with the proposed plan is mainly conducted to determine the significance and loopholes in the current proposed business plan.

The background of the industry or market analysis is mainly conducted with the help of relevant framework, which can be conducted with the help of Porter’s Five Force. RaisinAble mainly falls under the dried fruit, edible nuts and seeds industry, which is currently operating in UK. The above figure directly depicts the Porter’s Five Force action, which can be used for detecting current trend of the industry and determine the level of improvements, which can be tapped into by the company to improve their current operations and profit capability. The operations of dried fruit, edible nuts and seeds industry has relevantly increased in UK, which can eventually help in improving the level of income from investment. The industry or market analysis can be conducted using relevant framework tools such as Porters five forces, which can eventually help in detecting the possible condition of the industry and how businesses can flourish in the competitive environment (Bryce 2017).

The current operations of the new business mainly, indicate the level of changes in the operations that can be conducted by the company over the period. There is no specific ruling for the industry of dried fruit, edible nuts and seeds (FNS) industry, which directly raises the concern for new entry, as the industry is not closed, while a company can be formed with the steady level of supplier. Therefore, the threat of new entry is relevantly high in case of RaisinAble Limited, as the company itself is considered to be mid-sized and one of the major contributors in the industry. Hence, it can be understood that there is relevant threat of new entry for RaisinAble Limited, as it might have negative impact on performance of the company with the rising competitiveness in the market. Hence, the organisation needs to conduct relevant competitive edge to ensure their continuity in the industry (Gliedt and Hoicka 2015).

Porter’s Five Force Analysis

The buying power of the consumer is a relatively higher, as there is high competition in the industry which increases the chance of bargaining power of the buyers. The height of new entry is relatively increasing the level of competition in the market, which allows the buyers to bargain for competitive pricing of the relevant products. This directly raises the concern for RaisinAble Limited, might hamper their current and future conditions to acquire higher revenues from selling their products. High competition level in the dried fruit, edible nuts and seeds (FNS) industry will directly have negative impact on Revenues of the organization, as the need to increase their competitiveness by reducing the prices and attracting more customers. Hence, the companies need to provide credit sales for attracting higher customer and increasing their current revenue generation capability. Thus, RaisinAble limited for maintaining high level of income from operations need to provide credit to their customers.

There is no relevant substitution for dried fruits, edible nuts and seeds, as it are one of the consumable goods that are demanded by consumers. There is no significant substitution for the identified products which a relatively increases the level of opportunity for the Companies listed in the industry. The demand for such product is relatively high among high grade customers as this can be considered as one of the luxury items which are consumed by individual. Hence, the chance of low possibility of substitution will eventually raise an opportunity for RaisinAble limited, as there will be no possible customer diversification, which can hamper their current operations. Dry fruits do not have any kind of Substitute as it is considered to be one of the luxury products that are consumed by people. Therefore, companies in the industry can adequately sustain customers.

The suppliers of dried fruits, edible nuts and seeds are relevantly low in comparison to demand of the product. This relatively increases the bargaining power of the supplier, which eventually increases the concern for companies operating in dried fruits, edible nuts and seeds industry. Moreover, the low suppliers in the industry directly reduced the competitive pricing which can hamper the profitability conditions of the company. Therefore, RaisinAble limited can directly have problematic conditions, due to the low level of suppliers to replenish their inventory. Moreover, there will no credit provided by the suppliers, as the demand for the products is relevantly high, while the supply is limited. Hence, companies within the dried fruits, edible nuts and seeds industry needs to comply with the suppliers demand (Meyers et al. 2016).

Threat of New Entry

There is significant secondary research that has been conducted to understand the level of improvements, which can allow the company to detect the accurate level of income that can be generated in future. The relevant secondary research has been conducted in dried fruits, edible nuts and seeds industry, which can help in detecting the alternative Strategies and opportunities that allow the organisation to benefit from the changing trends. The analysis of the business plan relatively indicated significant alterations that need to be conducted by the company in improving the current operations, where certain changes need to be conducted in the budget.

The above figure relatively helps in depicting the overall trend in product consumption in United Kingdom of dried fruits, edible nuts and seeds. This trend in product consumption is relatively depicting the changes that need to be conducted in the business plan to alter the future needs of the customer. The scale relatively indicates over of importers that import dry fruits from exporting countries. The above figure directly depicts the level of demand that is needed in United Kingdom regarding the dried fruits edible nuts and seeds. Hence, relevant changes need to be conducted in the business plan of RaisinAble limited, as the predicted changes in trend of product consumption is not depicted in the plan. Therefore, the alteration would eventually help in determining the accurate level of revenues that can be generated by the organization in future terms. This would eventually allow the business plan to be more realistic in nature, while allowing the organization to detect possible opportunities in future (Kral, Bannon and Moorr 2016).

The above figure relatively indicates the overall inflation rate of United Kingdom from 2012-2022. This inflation rate is a relatively projected on an average to determine the level of inflation that might income within the country in future years. The general inflation rate that was taken in the business plan was not adequate and was relatively higher in comparison to the current inflation rate that is taken into consideration. This inflation rate has been determined with the help of an adequate average method which allows the future projections in the inflation rate, which can be used in the business plan. Thus, alteration in the business plan needs to be conducted to identify the viable increment in expenses that might be incurred in future years (Vigano Zabot and Martinez 2017). Hence, this would eventually improve the level of projections that can be generated from the business plan and allow the organization to smoothly conduct its operation during the next 5 fiscal years.

Buying Power of the Consumer

The above figure relatively indicates the level of improvement in the demand of dry fruits other products in UK from 2014 to 2025. Demand of dried fruits nuts and seeds are relatively indicated to increase over the period of time in UK which will raise the level of retail prices. Therefore, relevant average of the previous trend in retail prices can be taken into consideration to forecast future prices which were previously not conducted in the business plan. This would eventually help in providing viable information to the organization, which can take adequate steps to improve the profitability in future. The continuous rise in demand would eventually motivate organizations to increase the level of prices, which can allow them to generate higher revenue from operations. Therefore, altering the overall Business plan would eventually allow RaisinAble limited to understand the changes in demand frequently price their products in future years.

RaisinAble limited has relevant key performance indicators that allow the organisation to compete in the industry, while generating higher revenues. This key performance indicators has a relatively allowed the organisation to improve their operational capability and maintain the level of higher revenues over the previous fiscal years. Companies without the adequate key performance indicators are not able to survive in the current competitive environment, which directly hampers their operational feasibility. The key performance indicators of RaisinAble Limited are mainly depicted as follows.

The major key indicator of the organisation is the strategy that is being used by the organisation for improving the operational capability. The organisation has been relatively improving their strategically decisions to increase their revenue generation capability while reducing the level of expenses that is required in operations (Nyambe-Silavwe and Williamson 2016).   The alternative marketing and advertisement measures are relatively used by the organisation to increase their brand awareness in the industry, while generating higher revenue from operations. The preparation of business plan relatively indicates the different measures and strategies which are intended by the organisation to obtain for increasing the current revenue streams while reducing the level of expenses that was entered in acquiring the supplies. The company has been implementing different strategies in their operations to support the level of productivity that can be generated over the period of time. Therefore, it could be understood that the organisation has a relatively adapted to the changing business environment, where they are continuously altering the strategies support their revenue generation capability.

Substitution for Dried Fruits, Edible Nuts and Seeds

Performance of the organisation is considered to be the second key performance indicator, which relatively depict the reason behind the organisation been one of the industry leaders in UK. The company has been adequately improving their current operational capability and raising the performance level by generating higher revenues and using different alternatives of advertisement to attract more customers. The company has been adequately performing which can be seen from the previous financial year’s transactions. Therefore, it could be understood that the organisation has been taking adequate measures to increase the competitive edge in the industry, while obtaining sustainable growth. The company has been adopting adequate production process and implementing adequate strategy to increase the performance against its peers, which can be considered an adequate key performance indicator which has motivated the management (Kehlbacher et al. 2016).

Company relatively has an adequate production process that allows them to smoothly conduct the operations while maintaining the level of inventory required sustaining demand from customers. The production process of RaisinAble Limited is relatively adequate, which allows the organisation to reduce the level of expenses that might incur while completing the operations. Moreover, the employees that is used by the organisation is highly qualified, who are relatively increasing the level of operations, while reducing the excessive cost that might incur from the operations. The company relatively follows a low cost production process, which allows them to reduce the level of expenses that is included in cost of production while maintaining adequate revenue from operations. The production process is considered to be one of the key factors in an organisation which allows the management to make relevant decisions that can improve their current operational capability generate higher profits from sales. Hence, the operational capability of RaisinAble Limited is considered to be a key performance indicator which has allowed the organisation to improve their current feasibility in increasing their competitiveness in the market.

The last key performance indicator of the organisation is there Optimisation process, which is relatively allowed the organisation to nullify the operations that does not support their revenue generation capability. The company has been adequately altering their current operations by optimising the level of activities which contribute to the production process. This optimisation has a relatively allowed the management to nullify certain limitations in their production process while increase the level of improvements that can Support their profitability (Soto-Silva et al. 2016).

Suppliers of Dried Fruits, Edible Nuts and Seeds

The key performance indicators that has been discussed relatively indicates the overall measures that is been used by the organisation to increase profitability while raising their production process. Therefore, it will be assumed that with the key performance indicators the organisation can increase the competitiveness in the market, which will eventually generate higher revenues in future. The adequate Optimisation process, Production process and strategies directly allow the organisation to improve their performance in future and aim for sustainable growth. Hence, the performance of the organisation is linked to the key performance indicators, which relatively aims in improving the level of operations while reducing the cost incurred in the production process.

Old Business Proposal:

	Actuals	Business Plans
Sales volumes ‘000 Kg	2018	2019	2020	2021	2022	2023
Healthy snacks – branded	2,165	2,158	2,150	2,143	2,136	2,129
Healthy Snacks –  supermkt own label	10,405	10,812	11,236	11,654	9,952	9,788
Baking products – Branded	4,191	4,093	3,996	3,902	3,810	3,721
Baking products – supermkt own label	24,276	24,156	24,037	23,919	23,801	23,684
Ingredients	16,744	16,325	15,916	15,518	15,129	14,751
Income Statement
Total Revenues £’000	126658	127144	127706	128268	121214	119715
Direct Costs	108928	114916	112657	112457	103150	102207
Gross Profit	17730	12228	15049	15811	18064	17508
Sales & marketing	1833	1846	1820	1795	1770	1746
Overheads	10797	11099	11260	11454	11611	11820
Operating Profit	5099	-717	1968	2562	4682	3942
Interest and Tax	1302	327	878	1006	1422	1276
Profit after Tax	3798	-1044	1091	1556	3260	2666
Gross Margin %	14%	10%	12%	12%	15%	15%
Net operating margin %	4%	-1%	2%	2%	4%	3%
ROCE	7%	-1%	3%	4%	7%	6%
Net Debt / Equity %	0%	15%	18%	18%	16%	18%
Net Cash Balance	19986	12992	11690	11885	12625	11606

New Business Proposal:

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	Actuals	Business Plans
Sales volumes ‘000 Kg	2018	2019	2020	2021	2022	2023
Healthy snacks – branded	2,165	2,333	2,582	2,902	2,622	2,278
Healthy Snacks –  supermkt own label	10,405	11,176	12,158	10,414	10,000	9,872
Baking products – Branded	4,191	4,158	4,174	4,226	4,306	4,408
Baking products – supermkt own label	24,276	24,156	24,037	23,919	23,801	23,684
Ingredients	16,744	16,660	16,576	16,492	16,409	16,326
Income Statement
Total Revenues £’000	126658	129764	134123	129083	126207	124130
Direct Costs	108928	117826	119505	114589	109364	108776
Gross Profit	17730	11938	14618	14495	16843	15354
Sales & marketing	1833	1884	1964	2085	2122	2018
Overheads	10797	11090	11277	11393	11531	11681
Operating Profit	5099	-1037	1377	1016	3189	1655
Interest and Tax	1302	250	710	614	1014	670
Profit after Tax	3798	-1287	667	401	2175	985
Gross Margin %	14%	9%	11%	11%	13%	12%
Net operating margin %	4%	-1%	1%	1%	3%	1%
ROCE	7%	-2%	2%	2%	5%	3%
Net Debt / Equity %	0%	12%	9%	7%	0%	-3%
Net Cash Balance	19986	14283	16008	16987	20005	21287

The above table indicates the level of profitability, which can be generated from the operations of RaisinAble. In addition, the improvements in net cash balance of the company can be witnessed over the newly proposed plan, which was not previously present in the old business plan. This was mainly achieved by changing the relevant assumptions of the business plan, which was not being suitable for the company. The new business plan is relevantly considered to have all the relevant information regarding different changing trends, which helps in projecting the adequate business plan for the company. Burns and Dewhurst (2016) argued that projection of the business could be faulty due to the lack of adequate research, which can alter the financial performance of the company and project wrong financial projects.

Changes in current assumptions of the business plan:

Particulars	2016	2017	2018	2019	2020	2021	2022	2023
Trend in own brand snack consumption	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%
Trends in Branded snack consumption	4.0%	6.0%	6.0%	6.0%	7.0%	7.0%	8.0%	8.0%
Trends in ingredient consumption	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%
Cost inflation – packaging	1.5%	1.2%	1.0%	0.8%	0.6%	0.4%	0.2%	0.0%
Raw mat $ price inflation %	-2.0%	-2.0%	-1.7%	-1.4%	-1.2%	-1.0%	-0.9%	-0.8%
Trends in snack retail prices	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%	2.0%
Trends in baking retail prices	3.0%	2.0%	1.5%	1.1%	0.8%	0.6%	0.5%	0.4%
General inflation	2.1%	0.7%	1.1%	2.2%	2.0%	2.0%	2.0%	2.0%

The above tables directly indicate the level of improvement, which can be conducted by the new business for projecting relevant information. The change in current trend might eventually help in detecting the accurate level of improvements over the period. Ward (2016) mentioned that with the use of adequate trend analysis companies are mainly able to detect the level of future projects, which can help in detecting the future returns of the business. The changes in the cost of inflation, raw material price inflation and general inflation might eventually help in understanding the level of changes in the projects sales and cost of the company. The projected financial performance of the company under the new business plan is much more realistic, as it helps in determining the accurate level of improvements in the current operation. Hence, with the relevant assumption the alteration in the financial project of RaisinAble can be conducted, which is anticipated to be more realistic in nature, as it complies with the current and project trend, which was not being used in the previously plan.

Secondary Research for Future Improvements

Shareholder value would relatively improve over the period of time, as it is really calculated with the help of performance of the organization. Shareholders value relatively increases with the rising level of income that is generated by the company of time. The new proposed business plan would eventually increase the level of profits an adequate substantial value, which relatively raises the level of Net cash balance of the organization. This improvement relatively indicates that the overall performance of the shareholder value has increased due to the availability of adequate cash to support business performance in future. Hence, the alteration as a relatively help in improving the shareholders’ value for the business in the long run

Activity	Description	Likelihood	Consequence	Risk level	Control Measure
Strategy implementation	The problems in implementing of the relevant strategy can be conducted by the company, which is considered a relevant risk factor for the organisation.	B	4	High	The use of research and analysis can eventually allow the organisation to control the risk measure, while strategically implementing the operation.
Higher Cost	The rising costs can also the main concern for the company, as it might hamper its capability to continue the operations in an orderly manner.	C	3	Moderate	This risk from rising cost can be reduced by using alternative method, which can help in cutting the rising cost and maintaining the level of income from operations.
Declining operations	The declining operations of the company can also be relevant problematic, as it might reduce the level of revenue and increase the expenses.	D	2	Low	The probability of declining operations can be mitigated with the help of training and motivating the employees. This continuous training and motivation process might ensure the level of activities required for the operations.
Processing	The problems in the process might directly have negative impact on performance of the company. In addition, the decline in processing of the company might negatively have impact on performance of the company.	D	2	Low	The processing system can be mitigated by providing the relevant information to the employees, as it helps in clearing the process that might be used for generating adequate production to support the production process.
Inventory Management	The problems in the inventory management system can be a problematic condition for the company, which might increase cost, as the inventory will be held, which will block essential working capital.	D	2	Low	The problems in the inventory management system can be mitigated by using the cost-effective measure to controlled investor. This control investor measure might reduce the chance of excessive blockage of inventory and reduce the chance of working capital blockage.
Rising Competition	The increment in the competition level can also be considered a major risk, which might hamper their customer retention capability and reduce the level of profits generated from operations	E	1	Low	The rising competition can be mitigated with the help of adequate advertisement measure, which can help in mitigating the risk and maximising the competition edge of the company.

The above table directly depicts the level of risk assessment, which can be conducted for the business plan of RaisinAble Limited and allow the business to improve their current operations by mitigating the anticipated risk. The detection of the adequate risk activities, which can be conducted by the company, is mainly detected from the above table. Moreover, the mitigation methods are also depicted in the above table, which can be used by the organisation or reduce the implication of the risk. The risk assessment relevantly depicts that the risk in implementation of the strategic plans is the major problematic condition of the organisation, where the mitigations method might eventually help in determining improving operations and profits of the organisation. West (2016) mentioned that with the help of risk assessment measure the organisation are able to detect the level of risk and mitigation method, which might improve their current financial performance.

The second risk that is identified from the operation is the higher cost, which can result in lower profits, as the organisation will incur higher returns from investment. In addition, the risk can be mitigated by using adequate measure to secure different supplier that can mitigate risk of higher cost from operations. The risk of declining operations has been highlighted in the risk assessment, where adequate mitigation method is depicted. The relevant measure such as continuous training and motivation process can be used for maintains the adequate level of operations, which is needed by the operations to conduct the operations. Furthermore, the other risk factor of the company is the processing measure, which can have negative impact on performance of the company. However, the risk can be mitigated with the declaration of adequate steps of the processing method, which can eventually help in mitigating the risk involved in processing method. The problems in the investment management system can directly increase cost and block essential working capital of the organisation, which will have negative impact in their operations. This can be mitigated by conducting inventory control strategy, which will reduce cost and unblock the essential working capital of the organisation. Lastly, the rising competition is considered to be one of the major risk attributes of the organisation, as it might hamper the level of revenues that can be generated by the company. This risk can be mitigated by adopting adequate advertisements and promotional activities by the company, which is essential for raising the level of brand awareness and maintain high level of sales.

Trend in Product Consumption

Recommendation and Conclusion:

The overall assessment relatively evaluated the different business, industry and market environment of the proposed plan, while depicting the adequate measures that can be used by the organization. The adequate evaluation of the business plan is conducted on the basis of porter’s five forces analysis, which help in understanding the industry position of dried fruit, edible nuts and seeds. This evaluation has relatively indicated that the organization needs to increase the competitiveness as there is hi thread from new entry while the bargaining power of the buyers is relatively high. This relatively increases problems for the organization in long term if they don’t make adequate adjustments to the strategies that control their current operations. Article to valuation of the secondary research are also conducted, changes in trend of product consumption, general inflation and retail prices are relatively evaluated to determine the changes in the business plan that can be conducted by the organization to improve their future profitability. The risk assessment is also depicted which eventually help in identifying the problems that might income in future and the measures to control or reduce the back of their likelihood.

This would eventually help the organization in long run to improve their operations while reduce the occasion of different risk attributes, which might hinder their profitability. The alterations in General information, demand of product and price inflation would eventually help the organization to understand the level of improvements that can be conducted in near future and in the business plan. This improvement would eventually allow the organization to detect the level of revenues which can be generated over the period of future fiscal years. Hence, adoption of the recommended plan would eventually allow the organization to determine realistic data, which can incur in future years.

There were five rounds in which the overall simulation was conducted, where Joshua, Mark, Paul, Abbrey, and Samual was involved in the round conducted for improving the performance of the Airport. The main aims of the team member are to improve the overall performance of the Airport, which is supported by Icarus. The main aim of the rounds was to improve the overall performance of the airport by adopting new and new technologies and improving the level of revenues that can be generated overtime and in future. There is specific rationale for each of the years, which is used in the overall simulation for improving the performance of the airport and adopting adequate measures to minimize expenses and maximize the level of revenues. There were several actions that were taken by the teammates for adequately improving current condition of the airport. activities such as Icarus briefing, high level approach, planning, Gap analysis, Conducting performance progress, reviewing Icarus, Discussing results, approaching for the years plan, and the allocation of rules. Hence, from the valuation it can be detected the overall performance of the team was a relatively depended on the different level of strategy development and other improved which was conducted by the teammates. The teammates adequately followed the instruction for collectively improving the level of commons performance of the airport by adopting and evaluating different plans.

Inflation Rate in the UK

There was positive feeling while conducting the search for the business plan which eventually helps in detecting some minor adjustments, which was needed in improving the financial performance of the airport. During the preparation of the business plan there was no specific feelings shared between the teammates regardless of the information and the perspective in which the strategy could be changed. The personal feelings of the teammates were not counted for during the preparation of the plan and the research, as it might have negatively affected the outcome of the overall improvement strategy. Moreover, there were no specific reactions regarding the project and the research which might have hampered the overall progress of the improving the performance of the Airport. The creation of the adequate strategy has mainly motivated the rest of the team mates and me to detect different levels of improvements, which can be used for increasing the revenues generation capability of the Airport. There is no specific hot feeling or reactions that were conducted during the completion and review of the strategy for the airport.

Certain choices and judgement was made during the process and evaluation of the strategy was relatively adequate as we were trying to identify any kind of loopholes, which might hamper future performance of the organization. Relatively choose to believe that there was still time for improvement in the airport business, which can relevantly help in improving the level of different operations. There are certain positive attributes of the business was the overall assumption and methods that was used to complete the task in hand with utmost perfection. However, the major negative point in the process was the detection of the loopholes in some parameters which was amended an adequate reduced for improving the performance of the airport business. This relatively altered the view of the business plan and allowed us to improve the process help the organization make adequate decisions. There was nothing bad in evaluating the business where it allowed us to detect and analyses all the relevant industry needs of the organization and how the business performed in country and global basis. The alteration made in the business can support different operations, which can be used for rising performance.

I was able to send some of the changes that were needed in the airport business, as the profitability were not adequate. The industry is relatively considered to be competitive in nature as there are companies providing airport services. This would instigate competitive pricing and would not allow organizations to increase the profits abnormally over the period. Henceforth, it got my tension and I started digging in the right direction regarding the changes and alterations in different business section. There were specific theories that was improving and increasing the performance of the business by adopting different strategies, while reducing cost and maximizing profits. Yes, certain stories can be used for improving the aspects in future as it allows us to understand and it Tech Trends which was historically present within the segment. This allows us to project future values that can be useful while preparing budgets and making relevant decisions regarding future profitability and continuity of the business. Hence, the analysis allows us to detect some of the loopholes in the parameters of the business, which was altered in accordance with the market Trend.

Key Performance Indicators of RaisinAble Limited

Conclusion:

The evaluation of the business has a relatively allowed me and my teammates to experience the real business environment, which has increased our experience. The evaluation process of the business was relatively hectic in this situation which I need to change next time as adequate steps can be followed to detect the problems quickly and efficiently. These steps would eventually detect the problems in the business quickly by segregating the work among the team mates equally. Yes the change can be possible as it might eventually allow the organization to improve the current operational conditions and alter other business operations. The first seats will be to evaluate the business and calculation adequately, while determining any kind of inconsistency in the business performance. The second step could be to evaluate the industry conditions and determine whether the business comply with the assumptions and parameters of the current industry condition. This would eventually help in understanding the level of impact it will have on operational capability company. Hence, the limitations of the business can be detected quickly and efficiently.

Next time the business can be evaluated in different perspective which will eventually reduce the time in detecting the loopholes and problems while ensuring high compatibility of the organization. The team management and work distribution need some development and planning, which would eventually help the process of the business to smoothly conduct within the time frame. The wastage of time that was conducted in the evaluation of the business will be reduced in the next one. There are certain steps that need to be taken by us to improve the level of next evaluation of the business. The steps would eventually help in understanding the level of business and allow us to detect loopholes in the current proposed plan. This would eventually help us to improve the level of operations while reducing any kind of future problems

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