This business plan outlines the setup of a golf bag company, Piranha, and its strategy with financial projections. The plan started with company description and followed by detailing of its product, marketing operational plan. The purpose of this business plan is to study the market, and see how business can be develop within targeted customers, regions, product segment and price bands. Piranha started small as a sole proprietary with a 4.5 million NTD as its startup capital. First two years focusing on Taiwan market and will expanded to China in year 3. As a 4 year projection model, the projected NPV at year 4 end is around 3 million in with a 20.11% IRR. Breakeven point will be at approximately early year 5.