Health and Beauty Co.: Rebranding

Background

With increased competition and stagnant growth, the skincare company needs a rebrand. This event consists of changing the packaging to a more convenient, fresh, relevant, and profitable production. It is estimated that in four years, the company will not only catch up with the percentage of growth lost over the past years on the average in the industry but will move to the level of current growth. The strategic rationale is based on research conducted among consumers and retailers, who determined the need for a change in packaging and chose the new option as a better one. The expected impact is to maintain share and growth within the industry.

Financial Analysis

Table 1. Project Conditions

Assumptions – Redisgn Launch Yr1 Yr2 Yr3 Yr4 Yr5
Operating Assumptions
Sales Growth 139500000
Category Growth Rate 0,04 0,04 0,04 0,04 0,04
Incremental growth rate 0,02 0,01 0,005 0 0
Historic/Base Sales 139500000
Gross Margin (0,69) 0,69
Cost Reductions 119000
Development
Marketing and R&D 700000 one-time
Start up Expenses
Partial case returns 1800000
Label conversion costs 700000
Freigh charge/lanch year expenses 400000
Other miscellaneous 300000
Tax Rate 0,27
Discount Rate 0,07
New Investment
PP&E
Cap/Pump molds 1590000
Change parts 260000
Pump assembly 570000
Depreciable life (years) 6
one-time for 6 years

Table 2. Financial Indicators

Initial Investment -2420000
Increment Sales 139500000 147870000 155263500 162250357,5 168740371,8 175489986,7
Incremental COGS 45839700 48131685 50297610,83 52309515,26 54401895,87
Incremental gross profit 0,69 102030300 107131815 111952746,7 116430856,5 121088090,8
Depreciation -403333,3333 -403333,3333 -403333,3333 -403333,3333 -403333,3333
Marketing & RD 700000 140000 140000 140000 140000 140000
Partial Case Returns 1800000 360000 360000 360000 360000 360000
Label Conversion Costs 700000 140000 140000 140000 140000 140000
Freight Charge 400000 80000 80000 80000 80000 80000
Other miscellaneous 300000 60000 60000 60000 60000 60000
Incremental expenses
Cost Reductions 119000 119000 238000 357000 476000 595000
Incremental Oprating Profit 100965966,7 106186481,7 111126413,3 115723523,2 120499757,5
Related taxes 0,27 27260811 28670350,05 30004131,6 31245351,27 32534934,52
After tax 73705155,67 77516131,62 81122281,74 84478171,94 87964822,95
Depreciation -403333,3333 -403333,3333 -403333,3333 -403333,3333 -403333,3333
Project cash flows 74108489 77919464,95 81525615,07 84881505,28 88368156,29
NPV -2420000 $ 9 225 748,63 $ 9 702 120,62 $ 10 152 889,38 $ 10 572 375,66 $ 11 008 207,04
IRR 38,6%

According to the analysis in tables 1 and 2 above, these changes are necessary for the company for several reasons. Firstly, the cost of packaging production is reduced, and a significant increase in sales is expected, covering all possible costs for launching and maintaining the project. It is signaled by the calculated indicators of NPV and IRR. Feedback from major retailers, which are the main customers, is positive, indicating the need to introduce this project as soon as possible. All possible costs with the return of the old goods have been calculated and taken into account in the calculations above.

Risks

Financial risks are associated with a mismatch in the forecast for sales growth, affecting the growing revenue required to support the project and cover costs. Non-financial risks are associated with competitors shortly, and a competitor will release a new skincare product that may be of better quality as a product. It will take a long time to fight such a competitor since the development of hygiene, and medicinal products requires a lot of checks and time.

Ethical Considerations

Improving packaging without improving the product despite rising prices is justified for several reasons. Firstly, the hygiene and pharmaceutical industry must explain any change in composition with numerous experiments, passing inspections, and more (Luchese, 2021). The duration of the process will be extremely high. Secondly, judging by marketing research, the company’s consumers are only dissatisfied with the packaging; they are satisfied with the price and quality of the product, and therefore a change in the composition may lead to an outflow of old customers if they are not satisfied with the new result.

Reference

Luchese, C. L., Engel, J. B., & Tessaro, I. C. (2021). Disposable, reusable and biodegradable hygiene products. In Antimicrobial Textiles from Natural Resources (pp. 421-454). Woodhead Publishing. Web.

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