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The
Balanced
Scorecard
Your Company Name
2
Content
A brief
Need for Balanced Scorecard
BSC- Perspectives
BSC Perspectives- Measurement
Balanced Scorecard Implementation
BSC Strategy Map
Scorecard- Departmental Level
BSC Execution Framework
Performance Dashboard
Concept
3
Used to measure and provide
feedback to organizations
Data collection is crucial to
providing quantitative results
As the information gathered is
interpreted by managers and
executives and used to make better
decisions for the organization
A performance metric
used in strategic
management to identify &
improve various internal
functions of a business &
their resulting external
outcomes
Need for BSC
4
Increases Focus on
Strategy & Results
Improves Organization
Performance
Align Organization
Strategy with Workers
Prioritize Projects/
Initiatives
Improves Communication
of Vision & Strategy
Focuses on Future
Performance
WHY BSC?
BSC - Perspectives
5
Perspective Generic Measurements
Financial Return of Capital Employed, Economic value added, Sales growth, Cash flow
Customer Customer satisfaction, retention, acquisition, profitability, market share
Internal Business Process
Includes measurements along the internal value chain for:
› Innovation- measures of how well the company identifies the customers’ future needs
› Operations- measures of quality’, cycle time and costs
› Post Sales Service- measures for warranty, repair and treatment of defects and returns
Learning and Growth
Includes measurements for:
› People- employee retention, training, skills, morale
› Systems- measure of availability of critical real time information needed for front
line employees
BSC Perspectives - Measurement
6
Objectives Measures Targets Initiatives Objectives Measures Targets Initiatives
Objectives Measures Targets Initiatives
Objectives Measures Targets Initiatives
Financial
To succeed financially, how should we
appear to our shareholders?”
Learning & Growth
“To achieve our vision, how will we sustain
our ability to change and improve?”
Internal Business Process
“To satisfy our shareholders and customers,
what business processes must we excel at?”
Customer
“To achieve our vision, how should
we appear to our customers?”
VISION
&
STRATEGY
Balanced Scorecard Implementation
7
Position of scorecard in company process
Specify
Goals
Business Strategy
Implementation
Review of Target
Achievement
Financial
Perspective
Learning & Growth
Perspective
Internal
Perspective
Customer
Perspective
BSC Strategy Map
8
Improve Shareholder Value
Revenue Growth Strategy
Shareholder
Value ROCE
Productivity Strategy
Build
Franchise
Increase
Customer Value
Improve Cost
Structure
Improve Asset
Utilization
New Revenue Sources Customer Profitability Cost Per Unit Asset Utilization
Product Leadership
Price
Customer Intimacy
Quality Time Functionality Service Relationships Brand
Customer Value Proposition Operational excellence
ProductService Attributes Relationship
Customer Satisfaction
“Build the
Franchise”
(Innovation
Processes)
“Increase Customer
Value”
(Customer Management
Processes)
“Achieve
Operational
Excellence”
(Operational Processes)
“Be a Good
Corporate Citizen”
(Environmental
Processes)
Image
A Motivated and Prepared Workforce
Strategy Competencies Strategic Technologies Climate for Action
Customer Retention
Customer Acquisition
Financial
Perspective
Learning and
Growth Perspective
Customer Value
Perspective
Internal
Perspective
What technologies and business opportunities/challenges are emerging?
How do we look to management?
What must we
excel at?
How do users
see us?
Are we
satisfying user
needs?
What can we do meet the
future needs of users?
Are we
working
efficiently?
How can we continue to
improve and create value?
Internal Efficiency
+
Customer Satisfaction
=
Service Success
Scorecard- Department Level
9
Internal Process
Goals Measures
User Orientation
Goals Measures
Future Readiness
Goals Measures
Business Value
Goals Measures
Employee Empowerment
Goals Measures
Quality of workforce Self Assessment
Quality of work environment
Quality of environment as
defined by workers
Executive leadership
Quality/integrity of
Leadership as defined by
workers
Scorecard- Department Level (Example)
10
Financial
Goals Measures
Maximize value at least cost Cost to Spend Ratio
Maximize cost Savings
Purchasing influenced
savings
Timely payments
Delinquent payment
penalties
Maximize Productivity Ratios
Learning & Growth
Goals Measures
Meet present mission goals
Self-assessment for
continuous improvement
Meet future mission goals
Self-assessment for
strategic/ tactical planning
Internal Business
Goals Measures
Acquisition Excellence
Assessment of internal
quality systems
Accurate, timely and
effective data collection
Assessment of
management information
systems
Customer
Goals Measures
Timeliness
On time delivery as defined
by customer
Quality
Quality of product/service
as defined by customer
Service/ Partnership
Responsiveness as defined
by customer
BSC Execution Framework
11
Offer product & services that are
consistent, timely and low cost
Long term Shareholder
Value ROCE > xx%
Improve Productivity Grow Revenue
Process: Manufacturing Excellence
Objectives Measurement Target Initiative Budget
Theme: ROCE > xx%, Volume = xx,xxx units
Low Cost
Customer Satisfaction
World Class
Enhance Brand
Operational Excellence
Alliances with SBUs
Process Innovation
Socially Responsible
Info, System
Skills
Ensure operational excellence as
well as being socially responsible
Strategic jobs & systems
STRATEGY MAP BALANCE SCORECARD ACTIONS PLAN
Financial
Perspective
Customer
Perspective
Internal
Perspective
Learning
&
Growth
Perspective
Operating Cost & Efficiency Cost / Unit Efficiency Monthly Monitoring
Capacity Utilization % Utilization Weekly / Monthly Monitoring
Capability Utilization
Trial Production
Spare Parts Production
Monthly Monitoring
Brand / Image Warranty Cost Weekly / Monthly Monitoring
Low Cost Manufacturing Man-hour per Unit Weekly Monitoring
World-Class Quality Standards Defect per Unit Daily Monitoring
World-Class Delivery Timing Sales Delivery Daily Monitoring
Knowledge & Skilled Partner Direct Pass Rate Daily Monitoring
High Customer Satisfaction Market Feedback Weekly Monitoring
Reinforce Brand Image Sales Volume
Monthly Monitoring Prod. & Sales
Mtg.
Productivity Cycle Time Hourly Monitoring
Delivery
Meet Daily Plan
VVIP
Daily Monitoring
Daily Monitoring
Continuous Improvement
KAIZEN
ICC
Monthly Follow-up
Specific Programmed
NPI Timely Introduction Weekly Follow-up
Safety & Health
Industrial Accident
Commuting Accident
Cross Audits
Defensive Driving
Environment
Toxic Waste Disposal
ISO 9002
Facility Readiness
Certification
Develop the Necessary Skills R&D Development Training & Skill Build-up
Information Systems Availability ALC, Procurement, Financial Set-up, Test & Validation
Performance Dashboard- For the month of Aug’17
12
August August
August
August
Internal Perspective
Financial Perspective Customer Perspective
Learning & Growth Perspective
Comments
After a poor start the financials are
picking up with a general trend
upwards. Need to recognise the
workforce are over utilised.
Comments
General trend is upwards however
we are seeing a sharp decline this
month. May be connected to over-
utilisation.
Comments
After a good recovery in July we are
seeing another decline in August.
Focused attention must be placed
on training programmes.
Comments
Generally below target we are not
recruiting fast enough and existing
staff have too many roles.
0
20
40
60
80
100
120
140
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Actuals Target Trends
0
20
40
60
80
100
120
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Actuals Target Trends
0
20
40
60
80
100
120
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Actuals Target Trends
0
20
40
60
80
100
120
140
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Actuals Target Trends
13
C ffee
Time
11:00am-11:15am
14
Charts &
Graph
15
Area
Chart
▪ Product 01
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and capture your audience's attention.
▪ Product 02
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and capture your audience's attention.
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Dec
Nov
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
Jan
100%
This graph/chart is linked to excel, and changes automatically based on data. Just left click
on it and select “Edit Data”.
100% Stacked Line
16
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
FY01 FY02 FY03 FY04
In
percentage
▪ Product 01
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and capture your audience's attention.
▪ Product 02
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and capture your audience's attention.
▪ Product 03
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and capture your audience's attention.
This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”.
High Low Close Chart
17
0
1
2
3
4
5
6
7
8
9
10
0
10
20
30
40
50
60
70
80
90
100
FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 FY 07 FY 08
Growth
Rate
(%)
Market
Size
(RMB
100
Million)
In Years
▪ Product 01
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and capture your audience's attention.
▪ Product 02
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and capture your audience's attention.
▪ Product 03
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and capture your audience's attention.
This graph/chart is linked to excel, and changes automatically based on
data. Just left click on it and select “Edit Data”.
18
0
10
20
30
40
50
60
70
80
90
100
Jan Feb Mar Apr May Jun
Sales
in
percentage(%)
Financial Year In 2018
98%
This graph/chart is linked to excel, and changes automatically based
on data. Just left click on it and select “Edit Data”.
Column
Chart
▪ Product 01
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▪ Product 02
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19
Additional
Slides
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capture your audience's
attention.
Designation
Name Here Name Hare
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capture your audience's
attention.
Designation
Name Here
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capture your audience's
attention.
Designation
Name Here
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attention.
Designation
Meet Our Team
20
21
Vision
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capture your audience's attention.
Mission
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capture your audience's attention.
Value
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capture your audience's attention.
Our Mission
22
About Us
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capture your audience's attention.
Value Client
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capture your audience's attention.
Preferred By Many
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capture your audience's attention.
Target Audiences
Comparison
23
vs
55%
Female
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capture your audience’s
attention.
95%
Male
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Our Goal
24
Note:
Sources:
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audience's attention.
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audience's attention.
This slide is 100% editable. Adapt
it to your needs and capture your
audience's attention. G O
L A
25
$5MM
How much capital are you willing
to raise?
$10MM
Valuation of the company
Investment Terms
Preferred Equity (convertible in to common) @ X pre-money valuation
Convertible note @ $X valuation cap; 1.5 X premium
Financing
26
I choose a lazy person to do a
hard job. Because a lazy person will
find an easy way to do it.
- Bill Gates
Quotes
Timeline
27
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editable. Adapt it to
your needs and
capture your
audience’s attention.
2015
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editable. Adapt it to
your needs and
capture your
audience’s attention.
2016
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editable. Adapt it to
your needs and
capture your
audience’s attention.
2017
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audience’s attention.
2018
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audience’s attention.
2019
Puzzle
28
Text 4 Text 1
Text 2
Text 3
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audience's attention.
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Target
29
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capture your audience's attention.
01
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capture your audience's attention.
02
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capture your audience's attention.
03
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04
30
Mind Map
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your audience's attention.
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Bulb Or Idea
31
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Idea 01
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audience's attention.
Idea 02
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audience's attention.
Idea 03
32
Thank You
For Your Attention
Address:
# street number, city, state
Contact Numbers:
0123456789
Email Address:
emailaddress123@gmail.com

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  • 2. 2 Content A brief Need for Balanced Scorecard BSC- Perspectives BSC Perspectives- Measurement Balanced Scorecard Implementation BSC Strategy Map Scorecard- Departmental Level BSC Execution Framework Performance Dashboard
  • 3. Concept 3 Used to measure and provide feedback to organizations Data collection is crucial to providing quantitative results As the information gathered is interpreted by managers and executives and used to make better decisions for the organization A performance metric used in strategic management to identify & improve various internal functions of a business & their resulting external outcomes
  • 4. Need for BSC 4 Increases Focus on Strategy & Results Improves Organization Performance Align Organization Strategy with Workers Prioritize Projects/ Initiatives Improves Communication of Vision & Strategy Focuses on Future Performance WHY BSC?
  • 5. BSC - Perspectives 5 Perspective Generic Measurements Financial Return of Capital Employed, Economic value added, Sales growth, Cash flow Customer Customer satisfaction, retention, acquisition, profitability, market share Internal Business Process Includes measurements along the internal value chain for: › Innovation- measures of how well the company identifies the customers’ future needs › Operations- measures of quality’, cycle time and costs › Post Sales Service- measures for warranty, repair and treatment of defects and returns Learning and Growth Includes measurements for: › People- employee retention, training, skills, morale › Systems- measure of availability of critical real time information needed for front line employees
  • 6. BSC Perspectives - Measurement 6 Objectives Measures Targets Initiatives Objectives Measures Targets Initiatives Objectives Measures Targets Initiatives Objectives Measures Targets Initiatives Financial To succeed financially, how should we appear to our shareholders?” Learning & Growth “To achieve our vision, how will we sustain our ability to change and improve?” Internal Business Process “To satisfy our shareholders and customers, what business processes must we excel at?” Customer “To achieve our vision, how should we appear to our customers?” VISION & STRATEGY
  • 7. Balanced Scorecard Implementation 7 Position of scorecard in company process Specify Goals Business Strategy Implementation Review of Target Achievement Financial Perspective Learning & Growth Perspective Internal Perspective Customer Perspective
  • 8. BSC Strategy Map 8 Improve Shareholder Value Revenue Growth Strategy Shareholder Value ROCE Productivity Strategy Build Franchise Increase Customer Value Improve Cost Structure Improve Asset Utilization New Revenue Sources Customer Profitability Cost Per Unit Asset Utilization Product Leadership Price Customer Intimacy Quality Time Functionality Service Relationships Brand Customer Value Proposition Operational excellence ProductService Attributes Relationship Customer Satisfaction “Build the Franchise” (Innovation Processes) “Increase Customer Value” (Customer Management Processes) “Achieve Operational Excellence” (Operational Processes) “Be a Good Corporate Citizen” (Environmental Processes) Image A Motivated and Prepared Workforce Strategy Competencies Strategic Technologies Climate for Action Customer Retention Customer Acquisition Financial Perspective Learning and Growth Perspective Customer Value Perspective Internal Perspective
  • 9. What technologies and business opportunities/challenges are emerging? How do we look to management? What must we excel at? How do users see us? Are we satisfying user needs? What can we do meet the future needs of users? Are we working efficiently? How can we continue to improve and create value? Internal Efficiency + Customer Satisfaction = Service Success Scorecard- Department Level 9 Internal Process Goals Measures User Orientation Goals Measures Future Readiness Goals Measures Business Value Goals Measures
  • 10. Employee Empowerment Goals Measures Quality of workforce Self Assessment Quality of work environment Quality of environment as defined by workers Executive leadership Quality/integrity of Leadership as defined by workers Scorecard- Department Level (Example) 10 Financial Goals Measures Maximize value at least cost Cost to Spend Ratio Maximize cost Savings Purchasing influenced savings Timely payments Delinquent payment penalties Maximize Productivity Ratios Learning & Growth Goals Measures Meet present mission goals Self-assessment for continuous improvement Meet future mission goals Self-assessment for strategic/ tactical planning Internal Business Goals Measures Acquisition Excellence Assessment of internal quality systems Accurate, timely and effective data collection Assessment of management information systems Customer Goals Measures Timeliness On time delivery as defined by customer Quality Quality of product/service as defined by customer Service/ Partnership Responsiveness as defined by customer
  • 11. BSC Execution Framework 11 Offer product & services that are consistent, timely and low cost Long term Shareholder Value ROCE > xx% Improve Productivity Grow Revenue Process: Manufacturing Excellence Objectives Measurement Target Initiative Budget Theme: ROCE > xx%, Volume = xx,xxx units Low Cost Customer Satisfaction World Class Enhance Brand Operational Excellence Alliances with SBUs Process Innovation Socially Responsible Info, System Skills Ensure operational excellence as well as being socially responsible Strategic jobs & systems STRATEGY MAP BALANCE SCORECARD ACTIONS PLAN Financial Perspective Customer Perspective Internal Perspective Learning & Growth Perspective Operating Cost & Efficiency Cost / Unit Efficiency Monthly Monitoring Capacity Utilization % Utilization Weekly / Monthly Monitoring Capability Utilization Trial Production Spare Parts Production Monthly Monitoring Brand / Image Warranty Cost Weekly / Monthly Monitoring Low Cost Manufacturing Man-hour per Unit Weekly Monitoring World-Class Quality Standards Defect per Unit Daily Monitoring World-Class Delivery Timing Sales Delivery Daily Monitoring Knowledge & Skilled Partner Direct Pass Rate Daily Monitoring High Customer Satisfaction Market Feedback Weekly Monitoring Reinforce Brand Image Sales Volume Monthly Monitoring Prod. & Sales Mtg. Productivity Cycle Time Hourly Monitoring Delivery Meet Daily Plan VVIP Daily Monitoring Daily Monitoring Continuous Improvement KAIZEN ICC Monthly Follow-up Specific Programmed NPI Timely Introduction Weekly Follow-up Safety & Health Industrial Accident Commuting Accident Cross Audits Defensive Driving Environment Toxic Waste Disposal ISO 9002 Facility Readiness Certification Develop the Necessary Skills R&D Development Training & Skill Build-up Information Systems Availability ALC, Procurement, Financial Set-up, Test & Validation
  • 12. Performance Dashboard- For the month of Aug’17 12 August August August August Internal Perspective Financial Perspective Customer Perspective Learning & Growth Perspective Comments After a poor start the financials are picking up with a general trend upwards. Need to recognise the workforce are over utilised. Comments General trend is upwards however we are seeing a sharp decline this month. May be connected to over- utilisation. Comments After a good recovery in July we are seeing another decline in August. Focused attention must be placed on training programmes. Comments Generally below target we are not recruiting fast enough and existing staff have too many roles. 0 20 40 60 80 100 120 140 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Actuals Target Trends 0 20 40 60 80 100 120 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Actuals Target Trends 0 20 40 60 80 100 120 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Actuals Target Trends 0 20 40 60 80 100 120 140 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Actuals Target Trends
  • 15. 15 Area Chart ▪ Product 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ Product 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan 100% This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”.
  • 16. 100% Stacked Line 16 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% FY01 FY02 FY03 FY04 In percentage ▪ Product 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ Product 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ Product 03 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”.
  • 17. High Low Close Chart 17 0 1 2 3 4 5 6 7 8 9 10 0 10 20 30 40 50 60 70 80 90 100 FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 FY 07 FY 08 Growth Rate (%) Market Size (RMB 100 Million) In Years ▪ Product 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ Product 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ Product 03 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”.
  • 18. 18 0 10 20 30 40 50 60 70 80 90 100 Jan Feb Mar Apr May Jun Sales in percentage(%) Financial Year In 2018 98% This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”. Column Chart ▪ Product 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ Product 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention.
  • 20. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Designation Name Here Name Hare This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Designation Name Here This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Designation Name Here This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Designation Meet Our Team 20
  • 21. 21 Vision This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Mission This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Value This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Our Mission
  • 22. 22 About Us This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Value Client This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Preferred By Many This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Target Audiences
  • 23. Comparison 23 vs 55% Female This slide s 100% editable. Adapt it to your needs and capture your audience’s attention. 95% Male This slide s 100% editable. Adapt it to your needs and capture your audience’s attention.
  • 24. Our Goal 24 Note: Sources: This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. G O L A
  • 25. 25 $5MM How much capital are you willing to raise? $10MM Valuation of the company Investment Terms Preferred Equity (convertible in to common) @ X pre-money valuation Convertible note @ $X valuation cap; 1.5 X premium Financing
  • 26. 26 I choose a lazy person to do a hard job. Because a lazy person will find an easy way to do it. - Bill Gates Quotes
  • 27. Timeline 27 This slide is 100% editable. Adapt it to your needs and capture your audience’s attention. 2015 This slide is 100% editable. Adapt it to your needs and capture your audience’s attention. 2016 This slide is 100% editable. Adapt it to your needs and capture your audience’s attention. 2017 This slide is 100% editable. Adapt it to your needs and capture your audience’s attention. 2018 This slide is 100% editable. Adapt it to your needs and capture your audience’s attention. 2019
  • 28. Puzzle 28 Text 4 Text 1 Text 2 Text 3 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention.
  • 29. Target 29 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 03 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 04
  • 30. 30 Mind Map ▪ This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ▪ This slide is 100% editable. Adapt it to your needs and capture your audience's attention.
  • 31. Bulb Or Idea 31 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Idea 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Idea 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Idea 03
  • 32. 32 Thank You For Your Attention Address: # street number, city, state Contact Numbers: 0123456789 Email Address: emailaddress123@gmail.com