Abbas Mohammed (Pty) Ltd is a Johannesburg-based commodity trading business founded in January 2023 by Mr Shamim Mohammed Alam, who holds 100% of the equity and serves as sole director. The business imports essential food staples — principally ICUMSA sugar, together with rice and cooking oil — from established producers in India, Pakistan and, more recently, Brazil. Product is routed through Dubai and lands at the Port of Durban, where the business maintains an operational presence. The commercial logic of the model rests on a structural pricing gap. The South African wholesale sugar market operates under a regulated framework administered by the South African Sugar Association, which fixes prices annually and imposes production quotas, pushing local wholesale pricing into the R16,000 – R18,000 per ton range. By sourcing on the open international market, the business procures at materially lower levels and lands product in South Africa at a competitive cost, capturing the differential as trading margin. Bulk volumes are sold in container lots to large corporate buyers who collect directly from the port, which removes inland distribution cost and risk from the business. Customers pay a 30% deposit on order with the balance settled before release of the goods, so the company is cash-flow positive at the point of final delivery. Baseline throughput is 55 to 60 containers per month, with a peak of 150 containers achieved, translating to indicative monthly revenue of approximately R19 million at a weighted average gross margin of 18%. The trade cycle runs at roughly 21 days end to end and repeats continuously through the year, allowing frequent rotation of working capital and consistent reinvestment of trading profits. Risk is structurally transferred rather than warehoused: freight exposure sits with the shipping line under Bill of Lading cargo insurance, currency movement is passed through to the client because pricing is fixed at the point of procurement, and customerinduced demurrage is contractually recoverable. Mr Mohammed brings more than a decade of trading experience developed within a long-standing family enterprise in the linen and textile sector, together with six years spent in Dubai and Abu Dhabi between 2016 and 2022 building the international supplier relationships on which the business now depends. A diaper manufacturing line has been acquired but not yet commissioned, and represents a defined pipeline opportunity over the next twelve months.