This document summarizes the business model of Dewsoft Overseas, an education company that offers both learning and earning opportunities. It provides computer education courses through various mediums, including online learning. It also allows people to earn an income by recruiting others for its independent business opportunity (IBO). Through the IBO, one can earn commissions from their own recruits and those in their recruitment team. With success in building a large team, it is possible to earn a substantial residual income through royalty payments.