This document outlines the steps for a potential merger between two interior design companies, Company A and Company B. It discusses mapping the core competencies of each company, projecting financial scenarios from the merger, and conducting sensitivity analysis. It also notes that Company A specializes in Japanese interior design and commercial projects, while Company B focuses on American design and residential work. Key details about each company's sales, employees, profitability, debt levels and management structures are provided to inform the merger evaluation.