IntroductionThe Victorian Government has announced a $100 million co-investment with Coca-Cola Amatil to save SPC Ardmona, including a $22 million bailout dollars in February. This announcement comes after the refusal of a $25 million grant from the federal government. However, there are also questions about why taxpayers have to pay for the company's mistake and whether it is an effective use of tax dollars to save this company. This report provides a brief overview of SPC Ardmona's issues and, based on a triple bottom line analysis and PESTLE analysis, shows why it is necessary to secure SPC Ardmona's fruit operations.Background: Overview of SPC's issues ArdmonaMain manufacturing sites located in the Goulburn Valley region of Victoria, SPC Ardmona is an Australian-based company focused on trading premium quality canned fruit and vegetables (SPC Ardmona 2014). After experiencing strong growth over the last century, their two predecessors, SPC and Ardmona, merged in 2002 and SPC Ardmona quickly became the largest fruit producer in the country. In 2005, Coca-Cola Amatil completed the acquisition of SPC Ardmona (SPC Ardmona 2014). They have always been Victoria's identity and glory. More than 760 employees currently work there (Robin 2014). Their close ties with associated industries, businesses and citizens, make it important to the local economy and society (Feldtmann 2014). However, SPC Ardmona faced unprecedented challenges from 2009 onwards. Its sales, revenues and profits were impacted by falling demand for processed fruit. and foreign competitors. Supermarkets were seen as the main retailers, while Woolworth and Coles, which were the two supermarket giants in Australia, preferred to choose cheaper imports...... middle of paper ......11-34ioi. html>SPC Ardmona – Our Rich History, SPC Ardmona, Melbourne, accessed June 4, 2014, SPC Ardmona - Who We Are, SPC Ardmona, Melbourne, accessed June 4, 2014, “SPC Ardmona's future secure after plan $100 million bailout: Vic govt” 2014, News Daily, February 13, accessed June 4, 2014, Taylor, L. 2014, “Chinese tinned Peaches high in lead, Says MP Battling for SPC Ardmona”, Guardian, 24 January, accessed June 4, 2014, Victoria's Food Bowl 2011, Greater Shepparton Overview, Victoria's Food Bowl Committee, Shepparton, accessed June 4 2014,