### **Expanded Appendix**

The appendix provides critical documentation and projections that underpin the feasibility and strategic execution of Boaz Trading PLC’s T-Shirt Stores Project. Below is a detailed breakdown of key components:

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#### **1. Supplier Contracts (Hawassa Industrial Park)**

**Purpose**: Formalize partnerships with suppliers to ensure reliable, cost-effective, and sustainable material sourcing.

**Key Terms & Components**:

- **Parties Involved**:

- **Boaz Trading PLC**: Buyer of organic cotton, dyes, and packaging materials.

- **Hawassa Industrial Park Suppliers**: 5 certified organic cotton farms, 2 silk cooperatives, 1 recycled polyester vendor.

- **Scope of Supply**:

- **Volume Commitments**: 10,000 kg/month of organic cotton (Year 1), scaling to 25,000 kg/month by Year 3.

- **Quality Standards**: GOTS-certified cotton, AZO-free dyes, biodegradable packaging (EN 13432 compliance).

- **Pricing & Payment**:

- Fixed pricing at 300 ETB/kg for cotton (Year 1), with 5% annual escalation.

- 30% advance payment, 70% upon delivery.

- **Sustainability Clauses**:

- Suppliers must adhere to water recycling practices and fair labor wages (minimum 1,200 ETB/day).

- Annual audits by *Fashion Revolution Ethiopia*.

- **Penalties & Termination**:

- 5% penalty for delays exceeding 7 days; termination allowed after 3 breaches.

- **Renewal**: 3-year auto-renewal unless terminated with 6-month notice.

**Strategic Alignment**:

- Ensures 40% gross margins for the Local Line via bulk discounts and tax incentives under Ethiopia’s Industrial Park Policy.

---

#### **2. Cannes Partnership Agreement**

**Purpose**: Secure global brand visibility and premium positioning through the Cannes Film Festival.

**Key Terms & Components**:

- **Parties Involved**:

- **Boaz Trading PLC**: Brand participant.

- **Cannes Organizers**: Marché du Film (film market division).

- **Scope of Collaboration**:

- **Pop-Up Store**: 50m² branded space at La Croisette (May 2024–2026).

- **Red Carpet Placements**: 20+ T-shirts gifted to African filmmakers annually.

- **Financial Commitments**:

- **Participation Fee**: €50,000/year (covers booth rental and basic marketing).

- **Additional Spend**: €30,000/year for VR experiences and filmmaker collaborations.

- **Obligations**:

- **Cannes Organizers**: Provide promotional slots in the festival app and press releases.

- **Boaz Trading**: Deliver exclusive designs inspired by Ethiopian cinema (e.g., *Lamb* collection).

- **Intellectual Property**:

- Boaz retains design IP; Cannes grants limited use of festival branding in marketing.

- **Termination**:

- Either party may exit with 12-month notice; force majeure covers political unrest/pandemics.

**Strategic Alignment**:

- Targets $150,000+ in premium line sales during the 2024 festival, with 500M+ social media impressions.

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#### **3. Cash Flow Projections in ETB**

**Purpose**: Demonstrate liquidity management and ROI feasibility over 3 years.

**Key Components**:

- **Monthly Cash Inflows (Year 1)**:

- **Local Sales**: 1,000 units x 600 ETB = 600,000 ETB.

- **Cannes Line**: 100 units x 5,500 ETB = 550,000 ETB.

- **E-Commerce**: 200 units x 800 ETB = 160,000 ETB.

- **Monthly Cash Outflows (Year 1)**:

- **COGS**: 1,000 units x 360 ETB = 360,000 ETB.

- **Operating Expenses**: Rent (200,000 ETB) + Salaries (400,000 ETB) + Marketing (250,000 ETB).

- **Cannes Activation**: Phased payments (150,000 ETB/month).

- **Net Cash Flow**:

- **Month 1-6**: -1,200,000 ETB (setup phase).

- **Month 7-12**: +412,500 ETB/month (post-break-even).

- **Annual Summary (Year 1)**:

| **Metric** | **ETB** |

|--------------------------|-----------------|

| Total Cash Inflow | 16,500,000 |

| Total Cash Outflow | 15,510,000 |

| **Net Cash Flow** | **+990,000** |

**Assumptions**:

- 5% monthly sales growth for Local Line, 10% for Cannes Line.

- 45-day payment terms with suppliers; 15-day receivables from retailers.

**Strategic Alignment**:

- Projects break-even by Month 7, achieving 18% ROI by Year 2.

---

### **Conclusion**

The appendix validates Boaz Trading PLC’s operational, financial, and strategic plans through legally binding agreements and data-driven projections. These documents ensure transparency for investors while mitigating risks tied to supply chains, global branding, and cash liquidity.

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