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Business Plan Samples | 29 December, 2022

Mattress Store Business Plan Sample

This mattress store business plan sample is focused on the booming retail furniture sales industry in Miami, Florida. You might think that with that much competition, owning a mattress store is the last thing you’d want to do – but it’s actually the reason for its continued growth in the market. Our mattress store business plan writers created this sample.

Executive Summary

The Nice Nap Inc. (herein also referred to as “The Nice Nap Store” or “the company”) was incorporated in the State of Florida on July 1, 2018 by Founder, Myles Cooper.  The Nice Nap Store sells all natural mattresses online, and through a mobile showroom in Miami, Orlando, and Tampa Bay Florida

The company is currently engaging in a strategic acquisition of long-time manufacturer, Dotan Marketing Corp.’s core assets, namely their machinery, retail customer list, suppliers list, and the “Snug Shop” Trademark name.  With this purchase The Nice Nap Store plans to continue manufacturing the same products, but will make some improvements wherever necessary.  Myles and the team will benefit from Snug Shop’s renowned brand, as an American bed and bedding manufacturer using wool and other sustainable products.

This acquisition was strategic in the sense that Myles has been working and collaborating with Dotan Marketing Corp. for several years, and The Nice Nap Store has utilized Dotan Marketing as a primary manufacturer since its inception.  The Nice Nap Store will require additional capital to further develop its website and mobile showroom, stock up on inventory, purchase raw materials to increase production, establish a 850 sq.ft. showroom outside the production site,  secure a Global Organic Standards (GOTS) certification and to pay for maintenance and other operational expenses.

There is a shift in consumer preference towards high-end lifestyle products, coupled with an increase in individual and institutional support towards sustainability and eco-friendly initiatives. Myles and the team will capitalize on this market opportunity through effective online and offline marketing strategies, notably its website and innovative and experiential mobile showroom.

Myles Cooper will serve as Founder of the company, and upon acquisition of assets will be joined by expert producer and seamstress Ms. Richa Rull, and her colleague Sai Peng.  Richa has been in the industry for over 30 years, while Sai has been a top seamstress for over 15 years. The team will gradually recruit machine operators and salespeople within the next two years to increase production capacity and meet revenue targets.  Finally, the company will continue to fulfill its mission of providing their customers with all-natural mattresses and beddings that are both comfortable for resting as well as sustainable to the environment.

Business Overview

Mission Statement

Our mission is to provide our customers with all-natural mattresses that are both comfortable for resting as well as sustainable to our environment. Our products are made from non-toxic, organic, and all-green materials that guarantee both comfort and connectedness. We also market our products differently by strengthening our online presence and putting up mobile showrooms to be closer to our customers.

Vision Statement

Our vision is to set an industry standard for durable and long-lasting mattresses, inspired by the idea that sleep is an experience of both nurture and nature. We also envision a more agile industry in terms of marketing and sales, leaning towards online distribution channels and mobile showroom concepts. We envision a new approach to the furniture industry.

Core Values

Sustainability: This serves as the cornerstone of our operations. We believe that by using sustainable, non-toxic and all-green materials to our beds and other products, we will create products that matter and in turn help save the environment. Sustainability will be our competitive advantage, as more customers are now conscious and supportive of supporting such causes. This is also appealing to investors who want to integrate ESG into their portfolios.

Excellence: We are committed to excellence at everything that we do. We design products that are both comfortable and environmentally conscious. This way, we are able to offer more than just beds and beddings, but an overall experience of restful healing. We also continue to strengthen our marketing and sales channels so that we can provide our clients with the right information, various choices, and even immersive experiences through our mobile showrooms. Finally, we continue to assemble a group of competent and like-minded professionals across our business units.

Innovation: The world is changing, therefore we should also change the way we produce and sell our products. With a team of professional furniture designers and makers, we ensure that our beds, mattresses, pillows, and beddings are both sustainable and comfortable. We are guided by our clear vision of setting industry standards, and we will continue to invent and reinvent the way we do our work. If we continue innovating, we will surely attract more individual and institutional clients along the way. This is done with the help of Purveyors (sellers and dealers) and Designers (creative architects).

Customer-focused approach: As the old adage goes: “The customer is always right!”. Sustainability involves active participation of all stakeholders, and we continue to take a customer-focused approach in everything that we do. From production, marketing and after-sales service, we believe that we need to maintain a strong and active relationship with our clients as we continue to find ways to serve them better. We also offer renowned sustainable bedding brands and our own Snug Shop brand.

Agile Operations: Most traditional furniture companies have large showrooms in the middle of shopping districts. Since sustainability is at the core of our business, we decided to be agile in the way we market our products. We have a strong ecommerce platform that is interactive and informative. Also, we have a mobile showroom to bring the furniture store closer to our clients. We set up at the Burnaby Saturday Farmers’ Market, which is unique in our industry. This way, we save costs of maintaining and operating a big warehouse showroom, and at the same time it saves on fuel costs for clients.  If you live in the Miami area and up the Sand Highway, then we can showcase our personal mobile showrooms for your luxury and ease.


  • Incorporated in Florida on July 18, 2018
  • Strategic acquisition in May 2022 of long-time manufacturer Dotan Marketing Corp.’s core assets, namely their machinery, retail customer list, suppliers list, and the “Snug Shop” Trademark name
  • Consultancy agreement with Vancouver-based Black Sheep Business Consulting for the development of a business plan and strategic roadmap for the company

Goals and Objectives

We have divided our goals and objectives into four key performance areas:


●      To provide comfortability and value for money, for sleep is a holistic experience

●      To deliver products to customers at the right quantity, quality, price, specs and schedule

●      To offer a diverse range of primary and complementary products

●      To innovate in terms of sustainable production, ecommerce and mobile showrooms for marketing and sales through the Snug Shop brand


●      To increase output and profitability within the first year of operation by $1.2 million

●      To achieve sustainable growth of at least 20% increase every year for first three years

●      To achieve financial targets through sound budgeting and revenue generation

●      To gain significant market share around Florida and have a strong online presence


●      To gradually expand the business, starting with manufacturing and logistics functions

●      To promote a positive workplace culture where people grow professionally and share common values of sustainability

●      To support cultural diversity, operating in a diverse State such as FL


●      To display strategic agility by offering customized and quality sustainable products

●      To contribute to the community in terms of proper recycling and garbage disposal

●      To support the government’s programs on sustainable business practices 

Market Analysis

The global organic bedding market size was valued at USD 760.1 million in 2018. Shifting consumer preference towards high-end lifestyle products is a key factor driving the growth of the market. In addition, rising prominence towards products manufactured with sustainability and longer durability has been gaining significant acceptance among consumers, which in turn is expected to propel the growth of the market.

Organic bedding products are proven to be extremely comfortable and healthier on account of a lack of chemical additives. These products are naturally grown, free of toxic pesticides, and environmentally safe bleaching, dyeing, and finishing process with conventionally grown cotton. The organic mattress also provides natural alignment of the spine and quality sleep owing to the presence of natural materials. Increasing sleep problems prevalent in North America are expected to benefit from organic bedding owing to quality sleep. Thus, consumers are largely spending on home improvement and remodeling which is likely to propel the growth of the market.

There is an association between quality sleep and healthy life, which is inducing producers to introduce advanced products pertaining to the organic bedding industry. In addition, manufacturers also witness increasing attention towards plant-based bedsheets produced from materials such as organic cotton, bamboo, and Tencel. These materials offer better breathability and moisture adoption as compared to traditional cotton used in bedding products. In addition, companies are also introducing organic wool comforters and duvets on account of reduced risk of dust mites along with better temperature regulation and moisture control.

Consumers with asthma problems are largely encouraged to switch to organic sheets and comforters in order to reduce breathing difficulties resulting from chemically treated fabrics. Additionally, organic bedding is a suitable choice for consumers with sensitive skin as non-organic bedding leads to breakouts caused by residual particles hidden in the sheets or covers. Thus, manufacturers focus on producing these products in order to gain the larger attention of health-conscious consumers.

Moreover, rising cases of fibromyalgia in people are also encouraging the usage of the organic mattresses, which provides relief for people who toss and turn a lot owing to the disorder. According to The National Fibromyalgia Association, 3-6% of the global population is affected by this disorder, while 10 million people were associated with it in the U.S. in 2018. Also, 75-90% of people who have this disorder are categorized as females. Thus, the rising inclination of residential bedding products towards organic materials is propelling and witnessing growth in the organic bedding market.

Government Regulations

The US SBA Program administers and enforces the APSA and its regulations. The Program operates as a post-market regulatory regime, meaning that there is no pre-market review or approval of consumer products by Health America. It is the responsibility of industry to ensure that the products they supply to the American market comply with the APSA and its regulations.

Mattresses are defined in section 1 of the Mattresses Regulations as items intended, promoted or normally used for the purpose of being slept on that contain resilient material enclosed within a ticking, but not including:

  • mattress pads;
  • infant multi-use pads;
  • parts of upholstered furniture that may be used for the purpose of being slept on that are not separate mattresses;
  • crib, cradle or bassinet mattresses; and
  • one-of-a-kind prescription mattresses.

Under section 2 of the Mattresses Regulations, when a mattress is tested in accordance with the American General Standards Board standard US/CGSB-4.2 No. 27.7-2013, entitled Textile test methods — Combustion resistance of mattresses — Cigarette test, published in April 2013, the following must not be exhibited in more than one test specimen:

  • melting or charring of the surface that extends more than 50 mm in any horizontal direction from the nearest point of the original location of the test cigarette, or
  • continuing combustion in the mattress assembly 10 minutes after the cigarette has extinguished.

American Consumer Privacy Protection Act (APPA)

The American Consumer Privacy Protection Act (APPA), implemented through the broader Digital Charter Implementation Act, would aim to give consumers control over their data and promote greater transparency about how organizations use data containing personal identifiers.


Taking over from PIPEDA, the APPA aims to simplify consent, while keeping it central to Americans’ data privacy rights:

  • The collection, use and disclosure of personal data would always require consent;
  • Consent would have to be obtained explicitly, unless an organization can demonstrate that implied consent was appropriate in the context;
  • The validity of consent would depend on the processing of the personal data collected being explained in clear terms. For example, the purpose of the data collection must be made fully explicit;
  • That said, the APPA extends the exemption from consent for certain commercial activities, for research and development or for the transfer of data to service providers.

Market Trends

New research from the annual 3M State of Science Index (SOSI) reports 70 per cent of Americans feel the COVID-19 pandemic has made them more environmentally conscious. The rise in support for the environment is being driven by younger generations, with Generation Z adults significantly more likely to exhibit this sentiment (91 per cent). In addition, SOSI indicates that Americans believe people should follow the science to help make the world more sustainable (90 per cent), and there’s a sense of urgency around climate change, with 94 per cent of Americans agreeing better solutions to mitigate climate change need to be put in place immediately. Equally, across all generations, 90% of Americans believe people should follow the science to help make the world more sustainable. Given this increasing attention and importance of sustainability in the country, the market for sustainable beds and furniture will also increase.

In addition, the American home furniture market is expected to witness strong growth in the forecast period mainly driven by improvement in construction activity in the housing sector in many parts of Canada as the majority of the furniture purchases are driven by consumers moving to new homes.

The American furniture industry is one of the top ten producers of furniture in the world and the country has long-established expertise in furniture manufacturing. America is also one of the leading markets in the international furniture industry since it is a big and open market and a large producer. There is a rising trend for compact and multipurpose furniture as millennial consumers are demanding furniture made from eco-friendly materials.

Key Competitors

As a retailer, the key competitors of The Nice Nap Store are:

Company A

Company A is a Silverdale, Washington-based furniture company specializing in furniture, home decor, kitchen + dining, and outdoor furniture. In addition to retail, they also offer home design consulting services and home staging for realtors. It offers a consultative and holistic approach to home design, which is their unique selling proposition. They are not necessarily advertising eco-friendly furniture, but they are a major player close to the US-Canada border.

Company B

Company B is located in Miami, and it offers eco-friendly, American-made furniture. The product line includes office, outdoor, living room, bed room, dining room, home decor and lighting. The company prides itself on excellent customer service through its delivery and installation services, as well as its dedicated sales advisers. This store brands itself similar to The Nice Nap Store, and it is also located in the same market.

Company C

Another company using organic materials particularly in their wood and beddings is an American store named Competitor 3. It has five stores across Chicago, Florida and Texas. The company is recognized by Barrons as one of the top 100 sustainable companies in the past four years, and it has secured partnerships for fairtrade production and with nonprofit organizations such as Nest and The Trevor Project. It offers similar products such as office, outdoor, living room, bed room, dining room and others.

Company D

It is a family owned and operated woolen mill located near Tampa Bay, Florida offering a wide selection of carded wools, yarns, bedding, socks, hand-woven blankets, hand-knit garments and kits, and felted items. The wool they use is sourced directly from farmers in Western America and through the American Co-operative Wool Growers, then hand-sorted at the mill to ensure the best possible product. Since they complete each step of processing right in the mill – from washing and dyeing to spinning and knitting to quilting – they have products to suit any fiber enthusiast’s needs.

Company E

With regards to beddings and pillows, Company E also uses traditional and organic raw materials for their products. The company manufactures overseas, but their main office is located in Orlando, Florida. They have three product categories: non-organic, cotton bed wear, and organic, which are distributed to over 50 local stores across Florida. Their products are less expensive compared to The Nice Nap Store, so they target the market at a more affordable price.

Company F

Based north of Seattle,  Company F produces handmade wool duvets of high quality and premium materials. Like The Nice Nap Store, they are also increasing production capacity by purchasing a quilting machine. They are also certified by the Global Organic Textile Standard (GOTS) as organic manufacturers of pillows, mattress toppers, and comforters.

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Products and Services

Myles Cooper, the owner of the The Nice Nap Store, will get the store certified organic through the Global Organic Textile Standards (GOTS). GOTS was founded by four well-reputed organizations: Organic Trade Association (OTA, USA), Internationaler Verband der Naturtextilwirtschaft (IVN, Germany), The Soil Association (UK) and Japan Organic Cotton Association (JOCA, Japan). Two of these (IVN and JOCA) are textile industry organizations, while the other two (OTA and Soil Association) are organic organizations rooted in organic agriculture and food. Together, they hold extensive experience in promoting ‘organic’ and all had developed individual processing standards for organic textiles. The store will also sell the following world renowned organic brands:

Brand A uses GOTS certified organic cotton and is Fair Trade certified, in addition to being a Florida Benefit company. This company is dedicated to being eco-friendly and sustainable, such as responsible packing using only FSC boxes and stickers made from sustainable materials. The company has been conducting business with Takasa for over 3 years.

Brand B, based in Miami, has been making organic bedding for over 40 years. This company makes most of their organic bedding in-house, and they are reputed for making long-lasting GOTS-certified organic cotton bedding across Canada and the US. The store has purchased beddings and pillows from them for the past 3 years.

Brand C produces the Balancer Das Original bed system (BDO) which originally launched the company. Myles himself purchased this bed for her mom over 5 years ago, and then she added CBH in his list of brands offered. Manufactured in New Brunswick, it is a Swiss designed bed system that includes all natural materials, including the bed frame. The mattress and wool topper is made in Europe with the best environmental friendly products available which comes with strict 3rd party certifications. The floating slats and bed frames are all made in America.

Brand D, the wholesale company behind Embrace Mattresses, is a: certified organic latex supplier through the GOLS, or Global Organic Latex Standards. This company imports organic latex and is based in Miami, Florida for over 25 years.

Brand E has been a reputed wool blanket crafter since 1932. It is the only mill in South America still producing traditional woolen blankets of 100% virgin wool yarn. Its primary products are blankets of varying designs, such as checkerboard, natural, solid color and tweed.


The company has just been approved by the American National Alliance for Chiropractors (ANAC) as one of their preferred members for our all natural mattresses. This is an association representing chiropractors across America. The brand will be featured on their website soon, and this will boost awareness and reach through endorsements from medical experts.

Also, Myles is planning to become affiliated with X Lab, which is a global movement for an inclusive, equitable, and regenerative economy. Unlike other certifications for businesses, X Lab is unique in its ability to measure a company’s entire social and environmental impact.

Finally, the company will also offer custom natural latex mattresses for RV’s, boats and tiny homes.

Pricing Model

The Nice Nap Store will offer several bedroom products including beds, mattresses, pillows, blankets, bed sheets and others made of organic materials. The average prices of the products are:

Product Price
Balancer Das Original Bed System: one of the company’s original products; since 2018 $2,800 (average price)
Dunlop Organic Latex bed, called “Forest line” $2,500 (average price)
Two Trees Mattress: combination of layers of dunlop latex and coconut husk


$1,900 (average price)
Mattress latex toppers: organic dunlop latex with zippered cover


$350 (average price)
Various all-natural filled pillows: with, kapok, buckwheat and latex


$69 (average price)
Organic bed sheet set $250
Wool blanket $159
Organic heritage wool duvet (to be launched as the first GOTS-certified American organic wool duvet) $209
Washable wool mattress pads $179

Payment terms:

For wholesale: Via cheque and e-transfer. Standard term is 30 days.

For retail: Cash, credit cards, American Express, Paypal, Shop Pay, Google Pay, e-transfers, installment plans

Competitive Advantage

Locally-made products: By purchasing furniture and other home products from the store, customers also get to support local businesses. This trend of supporting local producers is growing especially amongst young professionals in several countries, including America. The Nice Nap Store emphasizes local production in its marketing materials.

Strong brand recognition: THe Snug Shop brand is globally recognized for quality and sustainability. The Nice Nap Store will offer this as well as other well-known brands. The overall brand image will also get a boost from its GOTS certification and institutional partnerships with chiropractors and sleep doctors.

Superior quality of beds, mattresses, and beddings: Myles has extensive experience in manufacturing, and he also has an eye for design and comfort. He believes that sleep is an experience of nurture and nature, and he incorporates this mindset to the way he creates beds, mattresses, beddings and other products. He guarantees superior quality and comfort.

Sustainability-certified store and products: The GOTS certification validates the hard work and dedication of the company in ensuring that all products are responsibly made. With the growing importance of sustainability both on individual and institutional levels, the company is ready to take on this new trend and capture a major portion of the furniture market. Eventually, sustainable furniture will be considered as more than a niche segment in the overall industry.

Strong ecommerce presence: The company’s website will continue to evolve to cater to a growing e-commerce demand. It will soon include more videos and other forms of interactive content. Products can also be shipped anywhere in America, and eventually outside the USA. With lockdowns hampering physical movement, their e-commerce platforms will continue in generating business.

Mobile showroom: A unique marketing and sales strategy for a furniture company is Myles’ mobile showroom. Traditional furniture stores are located in massive warehouse-type retail stores. Meanwhile, the mobile showroom is agile and experiential, which is appreciated by customers.

Key Success Factors

Key Success Factors Indicators
Product and Customers ●      Product line innovation, gearing towards sustainable furniture

●      Sustained customer growth in Florida and across Canada

●      Excellent rate of return clients and referrals

●      New business development through referrals, walk-ins, mobile showrooms, and institutional partnerships

●      Excellent and reliable suppliers of inputs and raw materials

Finance ●      Profit margins increased to upwards of 30% every year for the first three years of operation

●      Sustained, healthy financial performance

●      Reach $1.1 Million in revenue during the first year of operation

Human Resources ●      Strong partnership between Myles, Richa and Sai, who are the key personnel to the business

●      Additional production and logistics staff hired within two years to increase overall capacity

●      Adequate hours of training and development of all staff

Marketing and Advertising ●      The website is complete, responsive, and secure for ecommerce transactions

●      Strong social media presence across sites

●      Leads generated from all offline and online marketing activities

●      Brands offered are well-known and in good standing

Regulatory ●      Rules and regulations are all followed by the company

●      Permits are complete and renewed

●      Mattresses and other products pass APSA standards

●      Passed inspections from, fire, police, health and other relevant government departments

Facility ●      Sain office is fully equipped with computers, inventory management software, and security system

●      Shop has all of the machinery in good standing order to manufacture duvets, pillows and mattresses

●      Showroom is adjacent to the shop

●      Mobile showroom is well-maintained and fully equipped

Sales and Marketing Plan

Target Customer

The company has two primary target segments: one for B2B and the other for retail sales. For wholesale B2B, the business is set to sell wholesale to 35 or more stores, 90% of them in FL, while 10% are in NY or TX. These are mattress and bedding stores, as well as home decor and furnishing shops.

Meanwhile, the demographics of their retail sales are identified based on a number of factors, including a study of current customers combined with market research insights.

  • 65% of clients are female
  • Average ages between 30-65
  • Health conscious
  • Middle income up
  • Care about the environment, shopping for locally made products and with healthy materials
  • Often have children or are retired
  • Mostly married but many are older single females
  • Educated at the university or college level

Key Channels

The Nice Nap Store Website: The company already has an established website, wherein site visitors can access information about the company and its products in various forms such as blogs and videos. It also has an ecommerce component and customers can purchase beds, mattresses and other products at the convenience of their homes.

Other Ecommerce Sites: Shopify traffic stats reveal there were 90,493 Shopify customers in America as of January 2022. Meanwhile, there are over 2 million Amazon Prime subscribers in the country. These two sites may incur additional costs for the company, but this is offset by the amount of business they generate.

Social Media Marketing: In 2021 there were approximately 31.76 million social media users in America across popular applications such as Facebook, Instagram, Twitter, and TikTok. These channels are used to build the brand, grow the following, establish relationships and generate sales. The Nice Nap Store’s Facebook and Instagram page will also be used to respond to inquiries and establish relationships with clients.

Mobile Showroom: An innovative key channel is the store’s mobile showroom. It can be found in several farmers’ markets in Miami, Orlando, and Tampa. The showroom offers an immersive experience to clients where they can try out new concepts and products. People like that they can come after work and take their time. The feedback for the mobile showroom is extremely positive for those that don’t enjoy the pressure they feel at a big box store. In the colder months they light up their wood burning fireplace which creates a warm and cozy atmosphere.

Pay-Per-Click (PPC) Ads: It is an online advertising model in which an advertiser pays a publisher every time an advertisement link is “clicked” on. Alternatively, PPC is known as the cost-per-click (CPC) model. The pay-per-click model is offered primarily by search engines (e.g., Google) and social networks (e.g., Facebook). The business will link PPC ads to the Nice Nap Store website. This includes the set up on Google, Facebook, Instagram and relevant social media sites. Sponsored ads are placed on these sites for prospects to view (as impressions) and click (as click throughs).

​​Search Engine Optimization (SEO): It is the process of making a website rank high in the search engine results pages (SERPs) for a certain keyword. This allows content to be visible and accessible to those searching for the term, or something similar to it. The Nice Nap Store will rely on this marketing channel, optimizing keywords such as “sustainable furniture Florida”, “eco friendly”, “sustainable furniture America”, and the like. Pay-per-click advertising will also be integrated in the overall strategy.

Institutional Partnerships and Affiliations: The team will visit and pitch the products to the top retailers and events in Florida. This will be an opportunity to reconnect and strengthen relationships with existing buyers and registered affiliates of the Snug Shop brand. Partnerships with industry experts such as chiropractors and sleep doctors will also be established, and they will help promote the brand to their patients. The company will also seek the endorsement of the Chiropractors’ Association.

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SWOT Analysis


●      Experience of Myles in manufacturing on both residential and commercial sectors

●      Proven skill sets of Richa and Sai on production and product development

●      Strong brand and ecommerce presence

●      Clear vision and core values of the company towards sustainability and customer focus


●      Need to improve offline sales channels

●      Small team at the moment – would need to hire more production staff to meet targets

●      Currently smaller in operations compared to major furniture retailers

●      Would need to forge more institutional partnerships to reach more customers


●      Growth potential of the sustainable products market thanks to increased awareness and social importance

●      Increasing incomes of target segments who are likely to pay a premium for quality beds

●      Possible government grant programs dedicated to sustainable products

●      Acquisition of more assets and employees from competitors and/or similar businesses


●      COVID-19 lockdowns hampering mobility of people and goods

●      Decrease in disposable income of target segments that may lead to preference of more affordable furniture

●      Supply chain disruptions if inputs are sourced outside of Canada

Operational Plan

Operational Process

For manufacturing: one of the first calls to action is to get the shop certified organic through the Global Organic Textile Standards (GOTS). Dotan Marketing currently purchases GOTS certified organic cotton and wool but still needs to have the shop certified to be able to market and label all manufactured goods as certified organic. The Nice Nap Store will be the first in Canada in the industry. It will be the manufacturer for wool duvets, wool mattress topper (pads), wool pillows, and shredded latex pillows. They will offer mattresses called Two Trees and Forest latex mattresses, available exclusively in showrooms.

In terms of asset acquisition, Myles is purchasing the Dotan Marketing Corporation’s assets, including all machinery, retail customer list, suppliers list, and Snug Shop Trademark name. The Snug Shop trademark started in 1986 and was trademarked in 2011. The Trademark expires on November 10, 2024.

Health & Safety

In general, the company must comply with the requirements set by the American Center for Occupational Health and Safety (ACOHS). According to their guidelines, an employer must:

  • Establish and maintain a health and safety committee, or cause workers to select at least one health and safety representative.
  • Take every reasonable precaution to ensure the workplace is safe.
  • Train employees about any potential hazards and in how to safely use, handle, store and dispose of hazardous substances and how to handle emergencies.
  • Make sure workers know how to use and handle the equipment safely and properly.
  • Make sure workers use any necessary personal protective equipment.
  • Immediately report all critical injuries to the government department responsible for OH&S.
  • Appoint a competent supervisor who sets the standards for performance, and who ensures safe working conditions are always observed.

Equipment & Inventory

The assets of Dotan Marketing will be acquired by The Nice Nap Store in order to increase production capacity and recruit additional talent to meet profitability goals and objectives. The listed assets are the following:

  • James Hunter garnet carding machine purchased in 2005 for $40K (Made in the USA) – this machine turns raw wool into carded wool by lining up the wool so it becomes lofty for duvets and mattress pads. This textile machine is what makes the company unique as not many of these are around.
  • ABM International quilting machine purchased new in 2008 (value $63K US) purchased for $45K US (was a floor model) this machine is for high speed quilting. Company builds them in Texas, USA.
  • Horizontal foam cutting machine (used) in 2011, purchased for $21,500 US. This machine cuts latex (foam) horizontally. This is a full table moving machine that allows one to cut latex into desired thickness.
  • Sewing machine for single needle lock stitching: purchased new 2007, purchased for $11,866 US.
  • Sewing machine for trimming and binding: purchased new 2007, $1300 US
  • Adler German sewing machine – value was $11,566 US
  • Hand held latex cutting machine: purchased for $1100

The company is also finalizing a supply agreement with a wool supplier in North America. Suppliers for wool with Dotan Marketing have come from the UK for the last 10+ years. The team will be purchasing bales of raw Organic Wool and Washable Wool (takes about 3+ months from ordering to arriving).


The store will have three primary locations: the mobile showroom, the website and a planned showroom at the factory. The mobile showroom concept offers an immersive and interactive experience for potential customers regardless of location. With mobility challenges due to the pandemic and the effectiveness of experiential marketing in such products, the company will station the showroom in several farmers’ markets in Miami, Orlando, and Tampa Bay.

The website consolidates all marketing and sales efforts of the company. It has an ecommerce component, a blog section, and pictures and videos of products and even the mobile showroom. It is integrated with social media pages, and also a useful tool to reach out more people especially during lockdowns due to COVID-19.

Within the premises of the factory will soon rise a 750 sq ft. showroom. The previous company, Dotan Marketing, was selling mattresses here for over 15 years and it has proven to be effective for them.  They will open the showroom with their full range of mattresses and bedding. A full line of items will make them a one stop bed store, as they will be selling the Balancer Das Original bed system along with their own eco-friendly mattresses called Forest Mattress and Two Trees Mattress. In this bed store they will offer two lines of organic bedding which includes pillows and wool blankets. This showroom is in the same facility where they make their products, and it will be GOTS certified.

Risk Analysis

RISK: Supply chain uncertainties – There are two ongoing global crises that negatively impact the global supply chain: the COVID-19 pandemic and the War in Ukraine. Both continue to cause disruptions in international trade, delaying deliveries and increasing costs of fuel and other inputs. The Nice Nap Store will rely on deliveries especially during lockdowns, and this risk can lead to delays in delivery and/or decrease in profit margin. Indeed, there are three primary factors for supply chain uncertainty: (i) COVID-19 pandemic delaying deliveries; (ii) a more challenging economic and business environment; and (iii) the increased awareness of the environmental impact of supply chain activities.

Mitigation Strategy: The Nice Nap Store is ready for these supply chain uncertainties, as it has forged partnerships with several local suppliers of raw materials and reputable logistics companies. Also, the company will be implementing an effective inventory management system to ensure that raw materials, finished products and purchased products are well taken into account. Meanwhile, unavailability of beds may also erode customer trust and confidence towards the store, so open communication will be key.

RISK: COVID-19 restrictions – Aside from supply chain disruptions, the spread of the COVID-19 virus continues to limit physical movement, including shopping. In Florida, there are vaccination and mask mandates still in place due to the spread of the Omicron variant. In-store customer limits are varying depending on the level of transmission within an area. These uncertainties may lead to limited physical in-store transactions not only due to the restrictions but also to the anxiety of residents about going outside.

Mitigation Strategy: The company recognizes the uncertainties brought about by COVID-19 in terms of mobility, that is why Myles is strengthening two key marketing and sales channels: the website and the mobile showroom. These are both innovative and effective, as e-commerce continues to gain popularity in Canada and worldwide. Furniture and beddings offer a certain “feel”, but if customers cannot physically go to the stores, the next best alternative is to bring the products closer to them, through the mobile showroom.

Management Team

Ms. Myles Cooper


The Chief Executive and Operating Officer of The Nice Nap Store is entrepreneur and sustainability advocate Ms. Myles Cooper. The Florida-based businesswoman is passionate about sleep being a holistic experience of nurture and nature. With nurture, she believes that sleep energizes and heals us from fatigue, illness and emotional pain. We are only able to recuperate and strengthen our immune system by proper sleep, hence the beds and beddings must be comfortable to use. Meanwhile, she believes that we are all interconnected beings, so we need to help preserve our natural resources.  She also wants to offer peace and calm within the homes and hearts of people through his furniture. She has a strong manufacturing background for both residential and commercial projects across North America, using various materials including wood, concrete and steel. She is also an excellent designer, incorporating sustainable materials because of his passion and its market potential. Finally, she is adept in ecommerce and social marketing, which are important tools in growing the business.

Key Personnel

Supporting Myles will be Ms. Richa Rull. Richa has been working with Dotan Marketing Corporation as head of production, specializing as a seamstress since 1986. She agreed in principle to join The Nice Nap Store upon acquisition of Dotan’s assets to operate the business. With the upcoming reorganization, she will be tasked to lead design and production, as well as train and mentor staff, effectively passing on decades of knowledge and experience before her retirement in 3 years. After her retirement, she will continue to be involved with the company as a technical consultant. Ms. Richa intends to help Myles increase production, develop new product lines, and reinvent the furniture industry by making it more sustainable.

Next to Ms. Richa is Sai Peng. Sai is also in charge of production, specializing as a seamstress. She has nearly 15 years of experience in the furniture industry both in production and management. She is known by her peers to be dedicated and innovative. Like Richa, Sai has committed to joining The Nice Nap Store for she believes in the company’s vision and strategic direction. With sustainability on the rise, she believes that she can make a major contribution to its development. She plans to work for at least 10 more years, and then transition to a technical consultant role eventually.

With Myles, Richa and Sai on the helm, the company will continue to grow through effective recruitment strategies. There will also be external partners such as renowned chiropractors who will help them in marketing and recommending products to both individual and institutional clients.

Recruitment Plan

Myles will serve as the CEO and COO of the company. Richa and Sai will work together on the production side, which includes product design, development and manufacturing. Upon acquisition of machinery and equipment, Myles will hire up to two laborers to assist with cleaning and setting up of the machines.  They will also be in charge of logistics, inventory management and other necessary work.

The company will also prepare for Richa’s transition from a full-time to a part-time role with the company. In the second year of operations, additional laborers and a seamstress will be hired to increase the production capacity, develop new product lines and meet sales and profit targets. Sai will still be with the company longer, and she will assume Richa’s role as head of production. In terms of sales, the company will look into hiring additional sales and marketing staff to actively generate sales leads, conduct offline and online marketing campaigns, and be in charge of meeting sales and profitability targets.

Aside from direct employees, Myles will also seek help from experts such as chiropractors, naturopaths and sleep specialists across America to help clients choose the right beds and mattresses. Some of them, including Dr. Choi of Miami and Dr. Ming of Orlando, are also clients of The Nice Nap Store.

Financial Plan

Pro Forma Income Statement


Pro Forma Cash Flow Statement


Pro Forma Balance Sheet


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