Companies invest current capital with the aim on increasing future production capacity and corporate assets. For companies that are considering entering overseas markets and beginning new businesses, it is necessary to consider market size, the competitive situation, consistency with existing businesses, sales channels, and the management resources of the company. In addition, we conduct our assessments and execute our plans based on calculations of elements such as how much time will be required to monetize new businesses, risk threshold, and how much deficit can be permitted. In addition to the current cash flow, it is also necessary to forecast long term revenue generation in coming years. As a matter of course, evaluations from various angles and criteria through the creation of B/S and P/L statements is extremely important.