Due Diligence For Mergers And Acquisition PowerPoint Presentation Slides

Due Diligence for Mergers
& Acquisition
Your Company Name

Taxation08
Employee Management Issues06
Litigation07
Financial Due Diligence01
Technology/Intellectual Property02
Customer/Sales03
Strategic Fit with Buyer04
Material Contract05
Insurance, Antitrust & Regulatory Issues09
Environmental issues & General Business Affairs10
Marketing & Business Development11
Competitive Analysis12
Due Diligence Summary13
2
Due Diligence
Outline

3
Financial
Due Diligence
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needs and capture your audience's attention.
01

P&L - KPIs
4
50
60 65 72
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60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
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60 65 72
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40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
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60 65 72
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20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
50
60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
Revenue COGS
Operating Profit Net Profit
All Figures in USD MM
This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”.

P&L - KPIs (Tabular Form)
5
All figures in USD MM Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
Net Sales 1,703.1 2,022.0 3,184.5 3,476.6
Other Income 4.0 9.9 11.8 31.8
Total Income 1,707.2 2,031.9 3,196.3 3,508.4
Expenses
Total Material Consumed 1,282.5 1,374.7 2,028.2 2,200.4
Employee Benefit Expense 92.1 128.4 155.6 226.5
Other Expenses 71.2 167.3 265.6 299.7
EBITDA 261.3 361.6 746.9 781.8
% EBITDA 15.3% 17.8% 23.4% 22.3%
Depreciation Expense 28.4 45.8 60.0 69.3
Financing Cost 66.9 128.8 198.1 273.9
Profit Before Tax 166.0 186.9 488.8 438.5
Taxes 4.0 -0.8 138.8 100.8
Profit After Tax 162.0 187.7 350.0 337.7
% PAT 9.5% 9.2% 11.0% 9.6%
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Balance Sheet - KPIs
6
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60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
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60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
50
60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
50
60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
Current Assets Current Liabilities
Total Assets Total Liabilities

Balance Sheet - KPIs (Tabular Form)
7
All figures in USD MM Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
Shareholders‘ Equity 529.8 1,067.8 1,294.6 1,632.4
Non–current Liabilities 535.0 548.2 513.5 989.0
Short–term Borrowings 439.8 622.7 720.6 1,603.8
Trade Payables 352.9 508.9 760.4 433.7
Other Current Liabilities 5.9 147.3 289.5 372.6
Short Term Provisions 21.4 6.2 15.0 28.0
Current Liabilities 820.1 1,285.0 1,785.5 2,438.1
Total Liabilities 1,760.4 2,678.1 3,316.3 4,730.4

Total Assets of the Organization
8
Total FixedAssets 803.2 1,034.6 1,159.5 1,751.3
Non–Current Investments 26.6 26.6 104.5 26.6
Long Term Loans and Advances - 8.0 73.4 204.8
Other Non–Current Assets - 13.8 - -
Current Investments - - - 77.9
Inventories 341.3 731.3 771.3 1,215.8
Trade Receivables 477.6 605.1 996.1 1,061.3
Cash and Bank Balances 33.0 89.5 132.2 258.8
Short–term Loans & Advances 75.8 169.1 76.9 131.6
Other Current Assets 2.9 0.0 2.3 2.4
Current Assets 930.5 1,595.1 1,978.8 2,747.8
Total Assets 1,760.4 2,678.1 3,316.3 4,730.4

Cash Flow Statement - KPIs
9
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60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
50
60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
50
60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
50
60 65 72
0
20
40
60
80
Q1 FY20 Q2 FY20 Q3 FY20 Q4 FY20
Operations Financing Activities
Investing Activities Net Increase in Cash

Cash Flow Statement - KPIs (Tabular Form)
10
All figures in $ MM FY17 FY18 FY19 FY20
Cash flow from Operations 3,184 3,476 4,621 6,168
Cash flow from
Investing Activities
723 781 834 1,210
Cash flow from
Financing Activities
326 337 223 459
Change in Cash &
Cash Equivalents
1,017 1,303 1,490 1,836

Financial Projections – P&L
11
Mar-13 Mar-14 Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21 Mar-22 Mar-23
Net Sales 1,703.1 2,022.0 3,184.5 3,476.6 4,632.6 6,421.4 8,542.4 11,451.0 14,418.8 18,109.4 20,979.0
Expenses
Cost of Goods Sold 1,282.5 1,374.7 2,028.2 2,200.4 2,859.0 4,148.2 5,467.2 7,271.4 9,156.0 11,499.5 13,321.7
Employee Benefit Expense 92.1 128.4 155.6 226.5 280.5 321.1 507.2 583.9 675.3 875.4 962.3
Other Expenses 71.2 167.3 265.6 299.7 552.9 570.1 728.9 939.7 1,162.5 1,429.8 1,667.8
EBITDA 261.3 361.6 746.9 781.8 971.7 1,409.1 1,868.5 2,687.8 3,459.5 4,342.0 5,067.7
% EBITDA 15.3% 17.8% 23.4% 22.3% 20.8% 21.9% 21.8% 23.4% 23.9% 23.9% 24.1%
Financing cost 66.9 128.8 198.1 273.9 293.0 305.3 361.9 423.0 500.6 646.0 786.3
Profit After Tax 162.0 187.7 350.0 337.7 409.5 691.5 972.9 1,614.7 2,109.5 2,361.8 2,742.3
% PAT 9.5% 9.2% 11.0% 9.6% 8.8% 10.7% 11.4% 14.1% 14.6% 13.0% 13.0%
Income Statement (USD MM)

Financial Projections – Balance Sheet
12
Mar-13 Mar-14 Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21 Mar-22 Mar-23
Shareholders‘ Equity 529.8 1,067.8 1,294.6 1,632.4 1,856.0 3,247.5 4,220.4 5,835.2 7,944.6 10,306.4 13,048.6
Non–current Liabilities 535.0 548.2 513.5 989.0 1,155.0 1,033.3 829.1 744.2 569.8 1,285.4 1,283.5
Short–term Borrowings 439.8 622.7 720.6 1,603.8 1,681.6 2,139.6 2,835.0 3,813.4 4,797.6 5,982.1 6,897.9
Trade Payables 352.9 508.9 760.4 433.7 682.6 852.4 1,123.4 1,494.1 1,881.4 2,362.9 2,737.3
Current Liabilities 820.1 1,285.0 1,785.5 2,438.1 3,258.5 4,097.1 5,434.9 7,287.5 9,170.6 11,472.5 13,252.3
Total Liabilities 1,760.4 2,678.1 3,316.3 4,730.4 5,904.1 8,012.6 10,119.1 13,501.5 17,319.7 22,699.0 27,219.1
Total Fixed Assets 803.2 1,034.6 1,159.5 1,751.3 2,073.3 2,734.8 2,726.7 2,848.2 2,943.7 4,462.7 4,693.7
Inventories 341.3 731.3 771.3 1,215.8 1,355.2 2,120.6 2,754.6 3,649.3 4,569.9 5,730.8 6,627.5
Trade Receivables 477.6 605.1 996.1 1,061.3 1,713.1 2,068.3 2,742.9 3,657.9 4,596.4 5,752.4 6,637.4
Cash and Bank Balances 33.0 89.5 132.2 258.8 264.4 375.5 1,018.9 2,288.3 3,948.9 5,287.4 7,542.8
Short–term Loans & Advances 75.8 169.1 76.9 131.6 290.6 325.8 387.1 456.4 530.7 623.2 702.2
Current Assets 930.5 1,595.1 1,978.8 2,747.8 3,624.0 4,890.9 6,904.1 10,052.5 13,646.5 17,394.5 21,510.6
Total Assets 1,760.4 2,678.1 3,316.3 4,730.4 5,904.1 8,012.6 10,119.1 13,501.5 17,319.7 22,699.0 27,219.1
Balance Sheet (USD MM)

13
Q2 FY20
(Price-to-Earnings)
P/E Ratio
10
Q2 FY20
Return
on Assets
10%
Q1 FY20
Price-to-Earnings)
P/E Ratio
10
Q2 FY20
Return
on Assets
10%
Debt to
Equity Ratio
10
Return
on Equity
10%
Current
Ratio
10
Return on
Investment
10%
Key Financial
Ratios (1/2)

14
Key Financial
Ratios (2/2)
Liquidity
01
Profitability
02
Activity
03
Solvency
04

Liquidity Ratios
15
4.3
2.4 2
5.5
6.4
0
2
4
6
8
10
FY16 FY17 FY18 FY19 FY20
Years FY16 FY17 FY18 FY19 FY20
Current
Ratio
4.3 2.4 2 5.5 6.4
Current Ratio
3.1
2.01
0.67
1.98
4.1
0
2
4
6
8
10
Quick
Ratio
3.1 2.01 0.67 1.98 4.1
Quick Ratio
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Quick Ratio: Current
Assets/Current liabilities
Current Ratio: Current
Assets/Current liabilities

Profitability Ratios
16
Net Profit Ratio: Net Profit
after Tax/ Net Sales
22.5
29.8
34.6
42.5
54.6
0
10
20
30
40
50
60
Net Profit
Ratio
22.5 29.8 34.6 42.5 54.6
Gross Profit Ratio: Gross
Profit / Net Sales
31
21
38
45
49
0
10
20
30
40
50
60
Gross Profit
Ratio
31 21 38 45 49
Net Profit Ratio Gross Profit Ratio

Activity Ratios
17
1.3 1.6
2.2
3.4
4.1
0
1
2
3
4
5
6
Inventory
Ratio
1.3 1.6 2.2 3.4 4.1
Inventory Turnover:
COGS / Avg Inventory
Receivables Turnover: Net Credit Sales
/ Average Accounts Receivable
1
1.5
2
4
5
0
1
2
3
4
5
6
Receivable
Ratio
1 1.5 2 4 5
Inventory Turnover Receivables Turnover

Solvency Ratios
18This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “edit data”.
22.1
10.5
25.6
29.5
35.2
0
10
20
30
40
Net Profit Ratio 22.1 10.5 25.6 29.5 35.2
Debt-Equity Ratio: Total
Liabilities ÷ Total Equity
Time Interest Earned Ratio:
EBIT/ Interest Expense
12.5
17.5
9.5
12.5
16.5
0
10
20
Gross Profit
Ratio
12.5 17.5 9.5 12.5 16.5
Debt-Equity Ratio TIE Ratio

19
Conclusion
01
Are the company’s
financial statements
audited, and if so for how
long?
Add Your Comments Here
02
Do the financial
statements set forth all
liabilities of the company,
both current
and contingent?
03
Are the margins for the
business growing
or deteriorating?
04
Are the company’s
projections for the future
and underlying
assumptions reasonable
and believable?
05
How do the company’s
projections for the current
year compare to the board-
approved budget for
the same period?
06
What normalized working
capital will be necessary to
continue running
the business?
07
What is the condition
of assets and
liens thereon?
08
Has EBITDA and any
adjustments to
EBITDA been
appropriately calculated?

20
Technology/
Intellectual Property
02

21
Technology/
Intellectual
Property
05
Is the company involved in any intellectual property litigation or
other disputes?
01
What domesticand foreign patents (and patents pending) does the
company have?
02
Has the company taken appropriate steps to protect its
intellectual property
03
What registered and common law trademarks and service
marks does the company have?
04
What copyrighted products and materials are used, controlled, or
owned by the company?
06
What technology in-licenses does the company have and how
critical are they to the company’s business?
07
Has the company granted any exclusive technology licenses to
third parties?
08
What indemnities has the company provided third parties with
respect to possible intellectual property disputes or problems?

22
03
Customers/
Sales

S. No. Customer Revenue
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Top Customers & Revenue
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Customer Concentration Issues/Risk
24
Analysis
01
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audience's attention.
Control
02
Action
03
Analysis
ActionControl
Risk
Management

Customer Satisfaction
25
7.5
Overall Satisfaction
with Service
6.5
Satisfaction with Value
for Money
7.5
New Questions
Overall Satisfaction
with Relationship
2019
2020
6.57.5

26
Are there any warranty issues with current or
former customers?
What is the customer backlog?
How are sales people compensated/motivated, and
what effect will the transaction have on the
financial incentives offered to employees?
What are the sales terms/policies, and have there
been any unusual levels of
returns/exchanges/refunds?
What seasonality in revenue and working capital
requirements does the company typically
experience?
Other Customer
Focus Areas

27
04
Strategic
Fit with Buyer

28
Business Compatibility
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capture your audience's attention.
List of products, services, or
technology the buyer doesn’t
have?
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to your needs and capture your
01
Will the company provide
key people and if so what is
the likelihood of their
retention following
the closing?
02
What revenue
enhancements will occur
after the acquisition?
03

29
Financial
Compatibility
What integration will be
necessary, how long will
the process take, and how
much will it cost?
01
What cost savings and
other synergies will be
obtainable after
the acquisition?
02
What marginal costs (e.g.,
costs of obtaining third
party consents) might be
generated by
the acquisition?
03

30
05
Material
Contract

Material Contract Checklist
S. No. Checklist Y/N
1 Guaranties, loans, and credit agreements Y
2 Customer and supplier contracts Y
3 Agreements of partnership or joint venture; limited liability company or operating agreements N
4 Contracts involving payments over a material dollar threshold N
5 Settlement agreements Y
6 Past acquisition agreements Y
7 Equipment leases N
8 Indemnification agreements N
9 Employment agreements Y
10 Exclusivity agreements Y
11 Real estate leases/purchase agreements N
12 License agreements N
13 Powers of attorney Y
14 Franchise agreements Y
15 Equity finance agreements N
16 Distribution, dealer, sales agency, or advertising agreements N
17 Non-competition agreements Y

32
06
Employee
Management Issues

Management Organizational Chart
33
Tony Williame
Marketing Communications Mgr.
Cindy J. Florence
Employee
Tina Mustioa
Employee
Lora Blair
Marketing Communications Mgr.
Rosia Green
Employee
Max Brown
Employee
Stephen Wooda
Employee
Jannie Curry
Employee
Kate Jeter
Responsibility 1
Davia Meyer
Employee
Grace Maria
Employee
Derek Criap
Responsibility 2
Jamea Kristy
Employee
Donia Medina
Employee
Julie Warren
Employee
Bill Durbin
Marketing communications Mgr.
David Johnson
Business Development Manager
Robert Fowler
Marketing Director

Add your comments here
Summary of Labor
Disputes
01
Employment and
Consulting Agreements,
Loan Agreements
02
Schedule of compensation
paid to management showing
separately salary, bonuses,
and non-cash compensation
03
Summary of
Management Incentive
or Bonus Plans
04
Key Issues

07
Litigation
35

LitigationTimeline
36
Week 1 2 3 4 5 6 7 8 9
Event 1 12 Days
Event 2 10 Days
Event 3 17 Days
Event 4 10 Days
Event 5 14 Days
9/1/20
Milestone 1
9/16/20
Milestone 2
9/30/20
Milestone 3
10/10/20
Milestone 4
10/28/20
Milestone 5

Litigation and Judicial Activities
International Affairs
& Commerce
Litigation and
Judicial Activities
Correctional
Activities
Environmental
Management
Natural
Resources
Disaster
Management
01 02
03 04
05 06

38
Average Legal
Opinion ResponseTime
Days
2 00
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% Litigation
Cases 'Won'
50%
Average Cost
Per Lawsuit
U$D
1000
Litigation KPIs

39
08
TaxationThis slide is 100% editable. Adapt it to your

Taxation Checklist
40
1 Federal, state, local, and foreign incomes sales and other tax returns filed in the last five years Y
2 Government audits Y
3
Copies of any correspondence or notice from any foreign, federal, state, or local taxing authority regarding
any filed tax return
N
4 Tax sharing and transfer pricing agreements N
5 Net operating losses or credit carryforwards Y
6 IRS Form 5500 for 401(k) plans Y
7 Agreements waiving or extending the tax statute of limitations N
8 Allocation of acquisition purchase price issues N
9 Correspondence with taxing authorities regarding key tax items Y
10 Settlement documents with the IRS or other government taxing authorities Y

41
09
Insurance,
Antitrust &
Regulatory Issues

42
Analyzing scope of any antitrust issues
if the company has been involved in prior
antitrust or regulatory inquiries or
investigations
how consolidation trends in the company’s
industry might impact the likelihood and
speed of antitrust or regulatory approval
Antitrust and
Regulatory Issues
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Insurance Checklist
1 General Liability Insurance Y
2 D&O Insurance Y
3 Intellectual Property Insurance N
4 Car Insurance N
5 Health Insurance Y
6 E&O Insurance Y
7 Key Man Insurance N
8 Employee Liability Insurance N
9 Worker’s Compensation Insurance Y
10 Umbrella Policies Y

44
10
Environmental
Issues & General
Business Affairs

Text Here
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01
Text Here
02
Text Here
03
Text Here
04
Text Here
05
Text Here
06
45
Environmental
Issues

General Corporate Matters
List of Current
Officers and Directors
• Point 1
• Point 2
• Point 3
• Point 4
Lists of all security
holders
• Point 1
• Point 2
• Point 3
• Point 4
List of subsidiaries and their
respective charter documents
• Point 1
• Point 2
• Point 3
• Point 4
List of “No-shop” or
exclusivity obligations
• Point 1
• Point 2
• Point 3
• Point 4

47
Related Party
Transactions
Add Your Comments
Here
Add Your
Comments Here
Add Your
Comments Here
Any agreements with any officer, director, stockholder, or employee that is
entitled to compensation
Any agreements where any officer, director, stockholder, or
employee has an interest in any asset
Any direct or indirect interest of any officer, director, stockholder, or employee of the company in any business that
competes with or does business with the company01
02
03

Governmental Regulations, Filings, and Compliance with Laws
48
Plan Documentation
Plan Operations
Non-discrimination
Testing Results
Governance Documents
Government Reporting
and Filings
05
04
03
02
01

49
Property
Highlight the
documents which are
found satisfactory
during Due Diligence
process
01 Deeds
02Leases of Real Property
03 Deeds of Trust & Mortgages
04Title Reports
06Financing Leases
05 Other Interests in Real Property
07 Operating Leases

Yearly
Production
50
Product B
55
Product A
405
Product C
700
60
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Product D

51
11
Marketing
& Business Development

01
02
03
04
Attract
Visitors
• Blog Posts
• Articles
• Web Content
• Videos
Gather
Contact Info
• E – Newsletters
• Webinars
• E – Books
• White Papers
More
Interaction
• Phone
Consolations
• Demos
• Assessments
Request
a Proposal
• Text Here
• Text Here
• Text Here
Business
Development Process

Marketing Strategy
53
Website
Design
Traffic
Building
Social Media
Marketing
Blogging
Management
Content Management
Search Engine Marketing
Planning Execution
Conversion Analysis
Email Marketing
Search Engine
Integration Offline Marketing

54
Competitive
Analysis
12

Competitive Landscape
55
US Competitor 1 Competitor 2 Competitor 3
Image 5 1 9
Experience 9 9
Capital 1
Credit 1 5
Revenue
Sales 5 9 1
Location 9
Debt 1
Management 5 5
Investments 1 9
Score : 1,2,3 Poor 4,5,6,7 Good 8,9,10 Excellent

Competitor Analysis
56
Competitors Market Leader Challenger Niche Competitor Explanations
Own business
• Good service
• Small product range
• We provide maximum flexibility
Competitor 1
• Good service
• Competitor 1 provides maximum flexibility
Competitor 2
• Good service
Competitor 3
• Good service
Competitor 4
• Good service
Competitor 5
• Good service
Other
• Inflexible
• Insufficient service

57
Summary
13

Due Diligence Summary
58
Area 1
Area 2
Area 3
Area 4
Areas of Concern
Solution 1
Solution 2
Solution 3
Solution 4
Possible Solutions

Coffee Break
We’ll Come Back After
15 Minutes
60

Column Chart
61
0.5 0.8 1.0
1.6 1.9 2.0 2.4 2.8
3.4
1.0
1.5
2.0
2.5
3.0
3.5
4.0
5.0
6.0
0
2
4
6
8
10
2012 2013 2014 2015 2016 2017 2018 2019 2020
ExpenditureIn($Billions)
Years
Product 01
This graph/chart is linked to excel, and changes
automatically based on data. Just left click on it
and select “Edit Data”.
Product 02

Stacked Bar
62
Product 01
Product 02
50%
60%
-15%
-22%
40%
50%
-19%
-2%
-30% -20% -10% 0% 10% 20% 30% 40% 50% 60% 70%

Line Chart
63
Product 01
Product 02
10
5
40
20
60
25
5
30
10
50
35
70
0
10
20
30
40
50
60
70
80
FY' 15 FY' 16 FY' 17 FY' 18 FY' 19 FY' 20
Salesinpercentage(%)
FinancialYears

Area Chart
64
Product 01
Product 02
80
65
75
5560
50
55
3540
25
30
20
70
60
4045
3840
3030
20
10
20
10
0
10
20
30
40
50
60
70
80
90
100
DecNovOctSepAugJulJunMayAprMarFebJan
SalesinPercentage(%)
FinancialYear 2020

65
Our Mission
Mission
Vision
Goal

Our Awesome Team
Name Here
Designation
Name Here
Designation
Name Here
Designation
Name Here
Designation

67
About Us
We are Creative
We are Responsible
We are Purposeful

68
Our Goal
Goal
01
Goal
02
Goal
03

Post It Notes

70
Idea
Generation
Idea
01
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02
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Idea
03
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Venn
71
Text Here
Text Here
Text Here
01 02 03

72
Quotes
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and capture your audience's attention.
To be successful,
you have to
have your heart
in your business,
and your
business in your
heart.
- Thomas Watson Sr.

73
30 60 90 Days Plan
First 30 Days
First 90 Days
First 60 Days

Comparison
74
Facebook
Demographics: Gender
Female Users
33% 67%
Male Users

75
Address
# street number, city, state
Email Address
emailaddress123@gmail.com
Contact Number
0123456789
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