Buổi 58: Writing Task 1 – Bảng tài chính nhiều số (A) & thư đề nghị hợp tác (GT)

The table compares four branches of a café chain in terms of their revenue, operating costs, profit and customer numbers between January and March 2026.

Overall, there was no clear link between the size of a branch and its profitability. The South branch, which had the lowest revenue and the fewest customers, was the most profitable, whereas the Airport branch, despite serving the most customers, earned the smallest profit.

The Central branch generated the highest revenue, at $650,000, followed by the Airport ($520,000), North ($420,000) and South ($380,000) branches. However, Central also had the highest operating costs, at $540,000, so its profit of $110,000 was exactly the same as that of the North branch.

The South branch made a profit of $130,000 with costs of only $250,000. By contrast, the Airport branch's costs of $480,000 left it with a profit of just $40,000, even though it attracted 31,000 customers – more than twice as many as the South branch (14,200). This means that each South customer spent roughly $27 on average, compared with around $17 at the airport.

Dear Sir or Madam,

I am writing on behalf of Green Pedal, a bicycle repair and rental shop located two streets from your café, to propose a partnership between our businesses.

We opened three years ago and now rent out around thirty bicycles at weekends, mainly to young families and tourists exploring the riverside. Many of our customers ask us where they can stop for a drink or a light meal along the route.

We would like to suggest a simple arrangement. Our customers would receive a voucher for ten per cent off at your café when they rent a bicycle, and in return, your café would display our leaflets and offer a small discount on rentals to your regular customers. We would be happy to cover the cost of printing all the materials.

This would allow your café to attract new customers at weekends, which I understand can be a quieter time, while we would benefit from being recommended by a well-known local business. Neither business would need to make any significant investment.

I would welcome the opportunity to discuss this further and could visit at a time convenient for you.

Yours faithfully, Vu Quang Huy Owner, Green Pedal

Subject: Thank you – next steps

Dear Ms Thao,

Thank you for meeting me this morning. To summarise, we agreed to trial the voucher scheme for two months, starting on 1 December, with Green Pedal covering the printing costs. I'll send the draft leaflet by Wednesday for your approval.

Best regards, Huy