A business plan is a logical extension of a firm's strategic planning. The following business plan that is presented in this report is written in accordance to the operations of a real-life business entity - ELECTRAS TECHNOLOGIES PTE LTD - a manufacturer of cellular equipment accessories which is currently focusing on its export activities in order to be strategically competitive on a global basis. All information was collected through independent research involving the study and analysis of articles published in journals, magazines as well as interviews conducted with the company's entrepreneurs and various contacts at foreign embassies. Numerical data was gathered via published statistics wherever available. An introduction to the cellular industry is presented to enable our readers to have a better understanding of this report. As ETPL's core products are mainly cellular accessories, the company's financial performance depends on the market demand of cellular equipment. Under Chapter 4, the actual business plan is presented for the purpose of attracting strategic partners to bring ETPL to its next phase of expansion. As a management tool, it provides a focal point for organizing the whole management effort, a summary of business activities, a summary of the company's goals, financial objectives and strategies, and an assessment of the required resources and the allocation. Conclusions solely based on the students' observations, analysis and experience during the six months of preparation work are drawn at the end of this report. The group's opinions are presented under the Final Note to examine the company's achievements and success. BUSINESS