BUSINESS PLAN

Cockroach Enterprises Inc.

James Roach, Owner

Mary Roach, Owner

March 23, 2013

1.0 EXECUTIVE SUMMARY

Cockroach Enterprises Inc. has incorporated as an S Corporations to operate several separate divisions
within the State of Arkansas as opportunity present itself. Several revenue producing divisions under
Cockroach Enterprise Incorporated will provide the corporation shareholder a diverse means for
revenue with the uncertain of the United States Government budget problems, petroleum prices, and
the inflation problems of the United States economy. The corporation’s shareholder has provided the
capital to cover the start-up expenses of Roach Roadside Assistance, the first division to begin full
business operation. The company is seeking a commercial load to cover the expansion of Cockroach
Enterprises Inc into caskets manufacturing and other wood products by creating a second division to do
business as “Laid to Rest Casket Company.” Most of the woodworking equipment for building casket
has been provided by the corporation’s shareholder. A third division for Cockroach Enterprises Inc. has
been projected in the future for event catering tentatively named “1-2-3 Catering” and Cockroach
Enterprises Incorporation will constantly evaluate the economy for other future diversification as
opportunities to provide additional revenue to Cockroach Enterprise Incorporated’s shareholders.

1.1 Products

a. Roach Roadside Assistance providing roadside assistance around Jacksonville, Arkansas and
communities near Jacksonville, Arkansas.

b. Laid to Rest Casket Company plans to manufacture wooden caskets and other wood products.

c. 1-2-3 Catering another future division will operate a mobile military style field kitchen for
special events such large car dealers tent sales, Car shows, concerts, fund raiser for local
school, and at other events as opportunity become available.

1.2 Customers

Roach Roadside Assistance primary customers will be in and around Jacksonville, Arkansas as an
onsite service provider of roadside assistance. Assistance has been requested from secondary
customers outside the Jacksonville, Arkansas area and assistance has been rendered to these secondary
customers. At this time, Roach Roadside Assistance has provided lockout services to three (3) semi-
tractors, countless car and truck, and one house.

Laid to Rest Casket Company primary customers will be in Little Rock, Arkansas in a 30 miles radius
as customers will drive to the manufacturing site to choose and/or pickup caskets and urn that are
completed. Casket will also be listed in brochures and on the internet to provide a market to customers
throughout the United States.
1-2-3 Catering primary customers will be organizations desiring catering for planned events to attract
customer to their site for various reasons. 1-2-3 Catering secondary customer will be organization
needing fund raising to sponsor internal events within the contracting organization. 1-2-3 Catering will
also contact various events throughout Arkansas asking to become one the food vendor that will be
available for people attending the event.

1.3 What Drives Us

Cockroach Enterprises goal is to build and grow to become an attractive business that a new
shareholder or family members may continue to operate into the future; to be sold as a profitable
business in the future is also a possibility.
2. COMPANY DESCRIPTION
2.1 Mission Statement

Cockroach Enterprise INC., a Service Connected Disabled Veteran Small Business, will grow and build
into a competitive business of several divisions. Several divisions operated by Cockroach Enterprise
Inc. will provide a mixture of revenue for Cockroach Enterprises Inc. shareholders.

2.1a
Roach Roadside Assistance will be an onsite service provider of roadside assistance.

2.1b
Laid to Rest Casket Company will manufacture casket, urns, and other wood product.

2.1c
1-2-3 Catering will cater for planned special events.

2.2 Principal Members

Cockroach Enterprises Inc. is a privately held S Corporation;

Ownership 51%- James Roach, President of the Board
Ownership 49%- Mary L. Roach Secretary on the Board of Directors

2.3 Legal Structure

Cockroach Enterprises INC. is a private held legal S corporation filed with the State of Arkansas on
October 24, 2011.
3. MARKET RESEARCH

3.1 Industry

Roadside Assistance is the activity of providing on site emergency assistance for various reasons to a
motorist. Assistance on site can be "lockout service", "fuel, water, other fluids delivered, and
automotive parts delivered", "flat tire assistance" and "battery boost". In most areas, the service is
provided by competing commercial service providers, with a set yearly fee to purchase the service. In
some areas, there is a government-sponsored or -sanctioned monopoly, and the service may be in the
form of an insurance policy with premiums, instead of a member subscription fee. Roadside assistance
may also include towing.

The Casket Industry originated in the United States in the 1800s. The local funeral director, known as
the undertaker then, typically operated a furniture store and built caskets too. In the late 19th century,
the industry developed as a separate entity, with manufacturers devoting their efforts to the manufacture
and sale of coffins and caskets. The cost of a modern funeral can easily exceed 10,000 dollars and
many people struggle to put together a funeral for their loved ones

The Market: Although it would seem that the market for caskets should grow as the number of deaths
increases due to an aging population, this is not the case. The market is limited to total deaths minus
body donations and casket-less cremations. Casket manufacturing was confronted with a declining
market in the 1970s, when health-care improvements and the availability of antibiotics resulted in a
decline in deaths. Increasing cremation rates since 1980 have created a stable to declining market for
the last 15 years. Total casket production in 1996 is estimated at less than 1.85 million units, including
60,000 containers specifically designed for use in cremation. In 1980, sales were estimated at 1.8
million caskets. The Cremation Association of North America (Chicago, IL) projects that cremations
will continue to increase during the next 15 years. As a result, the market for traditional funerals and
caskets may decline. The use of cremation containers and ceremonial caskets designed for cremation
may maintain the market at current or nominally higher levels. Casket and urn manufacturing is the
activity of building wooden casket and urn. The wood product used in the manufacturing of casket or
urns will vary from plywood to exotic America wood. Side products of the wood working division will
be cedar hope chests, stand alone kitchen pantry units, gun racks, birdhouse and other wood items as
the market dictates.

A mobile caterer serves food directly from a vehicle, cart or wagon which is designed for the purpose.
Mobile catering is common at outdoor events (such as concerts), workplaces, and downtown business
districts. Arkansas Department of Health describes a mobile catering as a Temporary Food
Establishment (TFE)
3.2 Customers

Roach Roadside Assistance customers will be motorist in and around the Jacksonville, Arkansas who
needs onsite service of locked keys in their vehicle, gas, parts and other fluids delivered, flat tire
assistance.

Laid to Rest Caskets and Urn Manufacturing primary customer will be families finding a dignified
alternative for caskets and urn products for the burial service at costs far less than at funeral homes.

1-2-3 Catering Service customer will be those at special events desiring food served very quickly and
served to the customer in a packaged form for take-out/take-away. This convenience of having food
favorites right outside a particular location -- and meet several needs by serving mobile food. First, 1-2-
3 Catering will offer food that is cost friendly because there is no need to pay wait staff. 1-2-3 Catering
also offer the convenience of quick service, and in many cases will provide food choices that can save
those on a busy schedule from the need to sit down

3.3 Competitors

Roach Roadside Assistance competitions in Jacksonville, Arkansas are Pop-A-Lock, and Jacksonville
Starter and Alternator. Rhino Towing and Roadhog towingoperates from Cabot, Arkansas.

Laid to Rest Casket and Urn Mfg. competitor are Benton Casket CO in Fordyce, AR is a private
company categorized under Burial Caskets Manufacturers and Casket Store owned by Bucky Sanders
in Hot springs Arkansas.

1-2-3 Catering Service competitors are Two Sister Catering of Sherwood, AR, Good Things Catering,
Sherwood, AR, and Tnt's BBQ and Catering, Sherwood, AR.

3.4 Competitive Advantage

Cockroach Enterprises Inc., has the advantage of being a unique Small Business being identified as a
Service-Disabled Veteran-Owned Small Business, which The Veterans Entrepreneurship and Small
Business Development Act of 1999 (Public Law 106-50) established an annual government-wide goal
of not less than 3% of the total value of all prime contract and subcontract awards for participation by
small business concerns owned and controlled by service-disabled veterans. The Veterans Benefits Act
of 2003 (Public Law 108-183) was passed by Congress. Section 308 of the Act (Public Law 108-183)
established a procurement program for Service-Disabled Veteran-Owned Small Business Concerns
(SDVOSBC). This procurement program provides that federal contracting officers may restrict
competition to SDVOSBCs and award a sole source or set-aside contract where certain criteria are met.
Roach Roadside Assistance has the main advantages of taking calls on Little Rock Air Force Base in
Jacksonville, Arkansas and Camp Robinson in North Little Rock, Arkansas where other Roadside
Assistance business will refuse to deal with the security procedures these military installations require
to enter the restricted areas. Additionally Roach Roadside Assistance has the ability to replace a tire on
site for a motorist who a damaged tire that un-repairable and no spare tire or only the small emergency
tire, which many of Roach Roadside Assistance will not and cannot replace a damage tire on site so the
motorist may continue on their planned road trip. Roach Roadside emergency respond vehicle operate
on better miles per gallon than many other emergency respond vehicles operated by Roach Roadside
Assistance competitions which are usually tow trucks. Roach Roadside Assistance has a very big
presence on the World Wide Web compared to other local roadside assistance companies by having
YouTube’s videos. Very few local roadside assistance have a Android application for customer phones
which Roach Roadside Assistance has as a free downloadable Android application on www.amazon
and at Google Play that gives Roach Roadside Assistance another advantage over the competition.

Laid to Rest Casket and Urn Mfg will offer lower casket and urn at a much lower price than traditional
funeral homes by maintaining a low overhead in the manufacturing of the caskets or urns. Specialty
casket also called theme caskets will also be offered by the Laid to Rest Casket and Urn Mfg providing
a timely service for these casket upon providing a broader range of caskets for customer to choose than
at typical burial services.

1-2-3 Catering Service will be small operation yet with the correct catering equipments for specials
events for many activities though out the state of Arkansas having a lower per person cost than other
catering service.

3.5 Regulation

Cockroach Enterprises Inc will comply with the standard Arkansas Transportation Title 27 rules and
regulations whenever any division operates a motor vehicle within the state of Arkansas. And comply
with each state rules and regulations when operating a motor vehicle within that state.

1-2-3 Catering will comply with the rules and regulation set forth by Arkansas Department of Health
for Temporary Food Service establishments when providing food and drinks within the state of
Arkansas.

Laid to Rest Caskets and Urn Manufacturing will apply internal policy to insure the quality and
workmanship of the wood product exceeds the customer expectations.
4. PRODUCT/SERVICE LINE

4.1 Product or Service

Roach Roadside Assistance provides roadside assistance in the form of "lockout service", "battery
boost", "fluid (gas, water, oil) delivery", "remote tire service" to Cabot, Jacksonville, LRAFB, Ward,
Gravel Ridge, Sherwood, North Little Rock, and sections of Interstate 40.

Laid to Rest Casket and Urn Mfg. provides quality dignified wood caskets and urns as alternatives to
the high prices many funeral homes charges for similar products to Cabot, Jacksonville, LRAFB, Ward,
Gravel Ridge, Sherwood, North Little Rock and Little Rock populations.

1-2-3 catering will provide quick quality fast food to attendees of events that have contracted 1-2-3
catering to set up a concession stand and also when 1-2-3 are invited to participate in large events as a
vendor.

4.2 Pricing Structure

Roach Roadside Assistance operates as a base service fee of $40.00 for each call. Location of the caller
for service and type of service add to the base service fee. As an example, Jacksonville, LRAFB, and
North Sherwood incurs a $5.00 gas surcharge for basic roadside assistance. On site tire service inures
an additional $25.00 fee which does not include the replacement tire. Service call after sunset will incur
a $10.00 - $15.00 additional fee and service calls made during incremental weather will incurs a $15.00
- $20.00 additional fee. An after sunset and increment weather fee combined will not exceeds $30.00
for a customer. Lockout fees for Semi-tractors and homes are handled on case by case situation.

Laid to Rest Caskets and Urns Mfg. prices will vary from approximately $700.00 to $1800.00 for
wooden casket depending on the type of wood used, size, any non standard decorations added (theme
painting) and material used for the casket lining. Urns prices will vary depending on the type of wood
used, decorations added (theme painting) and type of material used for inside lining.

1-2-3 catering price structure is to be established at a later date.

4.3 Product/Service Life Cycle

Roach Roadside Assistance is in the growth stage, as it has been a legal business since February of
2012 with owners drawing of $ 901.50 and retained earnings of $ 184.37 with $ 154.65 in a heath
saving account upon the end of the accounting period December 31, 2012.
Laid to Rest Casket and Urn Mfg is in the advanced seed stage as 99% of the needed wood working
equipment ($3000.00) has been purchased or acquired, but a building has not been leased at this time to
provide a place to manufacture the casket and urns. A warehouse building has been located at the
approximate address of 2654 Cory Drive in Jacksonville, Arkansas suitable for building caskets and
urn, already zoned for manufacturing and is owned by Gate Precast Concrete System.

1-2-3 catering is in the seed stage of a business life cycle.

4.4 Intellectual Property Rights

Roach Roadside Assistance intellectual property or advantage is the possession of the equipments need
to performs entry into locked vehicles (lockouts) are considered burglary tools unless owned by a legal
business.

4.5 Research & Development

Roach Roadside Assistance is researching the possibilities of replacing the 17/18 MPG truck used
exclusively for performing lockout service currently to a higher MPG vehicle as the necessary
equipment used can be trasported without problems in a better fuel efficient vehicle.
5. MARKETING & SALES

5.1 Growth Strategy

Cockroach Enterprises plans on growing by operating three unrelated business that will can adjust to
extreme dynamic economical times. Roach Roadside Assistance doing roadside Assistance service calls
can vary from 5 to 15 calls per month yet while on call caskets and urn will be made in the wood shop.
1-2-3 catering as a unrelated division will provide a third source of income to the shareholders of
Cockroach Enterprises Inc to compensate for any market fluctuation of Roach Roadside Assistance and
Laid to Rest Casket and Urn Mfg.

5.2 Communication

Roach Roadside Assistance has a large internet and mobile (Google & Bing) presence when customer
need roadside assistance, the company phone number can be dialed from the returned Google search
result.

Laid to Rest Casket Company will provide brochure in a diverse manner;

To senior citizens in housing areas which has a high percentage of individuals over the age of 65.

Brochures will be delivered or mailed to various religious leader throughout the Northern
Pulaski area since most time a family needs a casket or urn, the family religious leader is
involved with services for the family member who is crossing over.

Google advertisement will be established on the internet using Ad Words of "Casket" and "urn"

YouTube videos of casket and urns will be loaded onto the YouTube website for viewing.

Brochure will be passed out when new opportunities present itself.

Static caskets displays will be set up along major vehicle roads when property owners are found
that will permit these static displays.

1-2-3 Catering service when establish will reserve the right to displays Laid to Rest Casket
Company brochure when catering.

1-2-3 Catering will communicate service by funny YouTube videos, providing a initial 15% above cost
service to fund raising to become known. 1-2-3 catering will send mail to prospected customer the
possibilities of using 1-2-3 catering at their event. 1-2-3 catering will look for events to become a
vendor at throughout central Arkansas.
5.3 Prospects

Roach Roadside Assistance sells it services by being found on Internet searches for motorist who need
onsite assistance for their vehicle.

Laid to Rest Casket Company products will sells by direct mailing (advisement) to religious leaders,
static display, internet presence, and brochure distributions in areas having a large population of senior
citizen.

1-2-3 catering services will sell by contacting business and other organization of the services 1-2-3
catering can provide to those business events.
6. FINANCIAL PROJECTIONS
6.1 Roach Roadside Assistance Profit & Loss
Year 1 actual Year 2 proj. Year 3 proj.
Sales $2,871 $3,500 $4,500
Costs/Goods Sold $1,309 $1,717 $2,454
GROSS PROFIT $1,562 $1,783 $2,046

OPERATING EXPENSES
Salary (Office & Overhead)
Payroll (taxes, etc.) $127 $200 $275
Outside Services
Supplies (office & operation)
Repairs & Maintenance
Advertising $20 $40 $40
Car, delivery & travel
Accounting & legal
Rent
Telephone $20 $20 $20
Utilities
Insurance
Taxes (real estate, etc.)
Interest
Depreciation
Other expenses $392 $400 $410
TOTAL EXPENSES $559 $660 $745

NET PROFIT BEFORE TAXES

Income Taxes

NET PROFIT AFTER TAX $1,003 $1,123 $1,301

Owner Draw/Dividends
ADJUSTED TO RETAINED $1,003 $1,123 $1,301
6.2 Cash Flow (01/01/2012 to 12/31/2012)

Roach Roadside Assistance 12/31/2012

$300.00

$200.00

$100.00
Cash Flow
Retained Earnings
Axis Title

$-00

$(100.00)

$(200.00)

$(300.00)
Feb Mar April May June July Aug Sept Oct Nov Dec

Feb Mar April May June July Aug Sept Oct Nov Dec

Total 40. 390. 554. 250. 13 9 10 17 4 3

Revenue 00 00 42 00 250.00 5.00 4.59 9.09 3.58 89.69 84.32

Total 103. 340. 407. 229. 16 12 13 16 3 2

Expenses 71 16 04 60 342.70 3.53 7.21 2.14 7.65 34.84 64.18

Compan (63. 49. 147. 20. (92.70 (2 (3 (2 1 1

y Earning 71) 84 38 40 ) 8.53) 2.62) 3.05) 5.93 54.85 20.14

Cash (63. (13. 133. 153. 3 (2 (1 1 2

Flow 71) 87) 51 91 61.20 2.68 0.06 2.99) 7.06) 37.79 57.92
6.3 Balance Sheet

Roach Roadside Assistance

ASSETS LIABILITIES
Current Assets Current Liabilities
Cash $188.87 Accounts payable
Accounts receivable Short-term notes
(less doubtful accounts) Current portion of long-term notes
Tire inventory $420.00 Interest payable
Temporary investment Taxes payable
Health Reimbursement (HRA) $154.56 Accrued payroll

Total Current Assets $763.43 Total Current Liabilities $0

Fixed Assets Long-term Liabilities

Long-term investments Mortgage $0.00
Land Other long-term liabilities $0.00
Buildings Total Long-Term Liabilities $0
(less accumulated depreciation)
Plant and equipment $2,119.35 Total Liabilities $0
(less accumulated depreciation)
Service Truck $3.000.00 SHAREHOLDERS' EQUITY
(less accumulated depreciation) Capital stock $5,693.91
Total Net Fixed Assets $5,119 Retained earnings $188.87
Total Shareholders' Equity $5,883

TOTAL ASSETS $5,882.78 TOTAL LIABILITIES & EQUITY $5,882.78

6.4 Break-Even Analysis

Roach Roadside Assistance

Operation between Feb. 2012 to Dec. 2012
Fixed Cost Assumption $19 Average fix cost
Variable Cost Assumption $28.00 Total Variable cost / calls
Number of Units 1.00
Unit Price $45.00

Units Revenue Fixed Costs Variable Costs Total Costs Total Profit
0.00 $ - $ 19.00 $ - $ 19.00 $ (19.00)
1.00 $ 45.00 $ 19.00 $ 28.00 $ 47.00 $ (2.00)
2.00 $ 90.00 $ 19.00 $ 56.00 $ 75.00 $ 15.00
3.00 $ 135.00 $ 19.00 $ 84.00 $ 103.00 $ 32.00
4.00 $ 180.00 $ 19.00 $ 112.00 $ 131.00 $ 49.00
5.00 $ 225.00 $ 19.00 $ 140.00 $ 159.00 $ 66.00
6.00 $ 270.00 $ 19.00 $ 168.00 $ 187.00 $ 83.00
7.00 $ 315.00 $ 19.00 $ 196.00 $ 215.00 $ 100.00
8.00 $ 360.00 $ 19.00 $ 224.00 $ 243.00 $ 117.00
9.00 $ 405.00 $ 19.00 $ 252.00 $ 271.00 $ 134.00
10.00 $ 450.00 $ 19.00 $ 280.00 $ 299.00 $ 151.00
11.00 $ 495.00 $ 19.00 $ 308.00 $ 327.00 $ 168.00
12.00 $ 540.00 $ 19.00 $ 336.00 $ 355.00 $ 185.00
13.00 $ 585.00 $ 19.00 $ 364.00 $ 383.00 $ 202.00
14.00 $ 630.00 $ 19.00 $ 392.00 $ 411.00 $ 219.00
15.00 $ 675.00 $ 19.00 $ 420.00 $ 439.00 $ 236.00
16.00 $ 720.00 $ 19.00 $ 448.00 $ 467.00 $ 253.00

6.5 Financial Assumptions

6.5.1 Assumptions for Profit and Loss Projections

A decision to remove the Ad Words "locksmith" from Google search had a negative effect on service
calls during the actual year 1 numbers. Year 2 and Year 3 are projected for Roach Roadside Assistance
only. Arkansas does not require a locksmith to be licensed, and when motorist have locked their keys in
the car, a internet search is made 99% of the time with the word "locksmith" and not "lockouts" service.
Since the word "Locksmith" was added back into the Google advertisement for Roach Roadside
Assistance, service calls increased. Central Arkansas record breaking heat during the summer of 2012,
combined with the price of fuel may also had a impact on service calls during the months between July,
August, September and October, as motorist chose not to drive as much. Projected numbers for year 2
expenses is from a average of 7 service calls a month having a average of 19 miles per call, and year 3
is from an average of 9 calls per month with same average each call will be 19 miles round trip.

6.5.2 Assumptions for Cash Flow Analysis

6.5.3 Assumptions for Balance Sheet

6.5.4 Assumptions for Break-Even Analysis