MASSIMO PHILKO INC., is a startup food and beverages distributor company. Its strategy is to serve the middle class markets of the food, appliances, electronics, and beverages industry. There are many untapped potential markets within this industry that desire high quality, stylish goods, but do not think they can afford them or do not know where to purchase them. MASSIMO PHILKO INC., is a privately held international corporation. Production and manufacturing of products takes place in Ulsan, Republic of Korea and sales and marketing are focused on the Philippines. Ownership is divided among five principal individuals who are putting up the initial investment. These are: Hong Soopyo- Chief Executive Officer (CNF KOREA CO LTD), Kim Changyoon- Director (MASSIMO PHILKO INC.), JECEL M. BAGAY- Corporate Secretary The CNF KOREA CO., LTD factory is located at 3 Sangseo-gil, Onyang-eup, Ulju-gun, Ulsan, Republic of Korea. The factory is about 2000 square meters and should be large enough for the past nine years of the company’s growth. The food, appliances, electronics and beverages will be shipped to and distributed from MASSIMO PHILKO INC., It is the firm’s intention to build and export its product. And to build brand image and brand equity through marketing and eventually produce food, appliances, electronics and beverages in addition to the initial, moderately-priced line. Today, we are already exporting our products to other countries like China and Europe.