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Business Case

No finance degree required. Learn by doing — the same way top MBA programs teach decision-making.

Live Analysis Go ✓
Net Present Value
$47,250
Return Rate
24.5%
Payback Period
2.3 yrs
5-Year ROI
156%
✓ Worth Investing
Strong financial case — recommend proceeding

What You'll Actually Learn

Real business skills, explained in plain English

$

ROI - Return on Investment

For every dollar you spend, how much do you get back? It's like checking if a $10 movie ticket was worth the entertainment.

Real talk: If ROI is 50%, you made $1.50 for every $1 spent. Most businesses want at least 15-20%.
%

NPV - Net Present Value

Would you rather have $100 today or $100 in a year? Money now is worth more than money later. NPV calculates exactly how much more.

The rule: If NPV is positive, the project makes money. If negative, it loses money. Simple.

IRR - Internal Rate of Return

Think of this as your project's "interest rate." If your bank offered this rate, would you be happy? Compare it to what else you could do with that money.

Benchmark: Most companies want IRR above 15%. Below 10% is usually a pass.

Payback Period

How long until you get your money back? If you invest $1,000 and make $250/year, payback is 4 years. The shorter, the better.

Rule of thumb: Most businesses want their money back in 2-3 years max.

Case Challenges

Practice with real-world scenarios. Each case teaches you something new.

Beginner

The Coffee Cart Decision

Your First Business Case

Your school wants to start a student-run coffee cart. Should they invest $2,500 in equipment? You'll analyze if this business makes sense.

ROI Basics Cost Analysis Revenue Projections
Read Background Start Case
🎮
Intermediate

Esports Arena Proposal

Multi-Year Investment

The school board is considering a $50,000 esports facility. Can hosting tournaments and classes justify the cost over 5 years?

NPV Analysis Multi-Year Projections Stakeholders
Read Background Start Case
🌮
Advanced

Food Truck Expansion

Full Business Case

A local food truck owner wants to add a second truck. Analyze all factors: costs, revenue, competition, and give a Go/No-Go recommendation.

Complete Analysis Scenario Comparison Recommendation
Read Background Start Case
📚
Intermediate

Peer Tutoring Service

Service-Based Business

Should you start a peer tutoring business? Analyze the market, set your prices, and determine if helping classmates can become a profitable venture.

Service Pricing Time Management Scalability
Read Background Start Case

How SimpleCase Works

Four steps to a solid business case

1

Research the Opportunity

Gather facts about your market: How big is it? Who are your customers? What do competitors charge? You'll answer guided questions and cite your sources - just like professionals do.

2

Set Your Guardrails

Before crunching numbers, decide what "good enough" looks like. Set thresholds for minimum ROI, maximum payback period, required margins. This prevents you from talking yourself into a bad deal.

3

Build the Financial Model

Now enter your costs, revenues, and growth assumptions. Watch as the tool builds cash flow projections and shows whether you pass or fail your guardrails.

4

Make Your Call

Review the data, make your decision, then learn why your recommendation makes sense (or doesn't). This is where the real learning happens.

🧠

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Stakeholders Required for Input/Decision
No criteria yet. Add stakeholders above to create criteria.

Step 2: Set Your Decision Guardrails

What does "good enough" look like? Define your success criteria BEFORE seeing the numbers to avoid bias.

🛡️ Why Guardrails Matter

Guardrails are minimum requirements you set BEFORE seeing results. This prevents you from talking yourself into a bad deal because you're excited about the idea. Professional investors always have guardrails.

Example: A venture capitalist might say "I won't invest unless the company can 10x my money in 5 years." That's a guardrail.

🎯 Financial Guardrails

Set the minimum acceptable values for each metric. We'll check if your case passes.

Return on Investment (ROI)
Set threshold below
What's the minimum ROI you'd accept?
Your case result:
Target: ≥25% Calculate in Financials
Payback Period
Set threshold below
Maximum time to get your money back?
Your case result:
Target: ≤2 years Calculate in Financials
Net Present Value (NPV)
Set threshold below
NPV must be:
Your case result:
Target: > $0 Calculate in Financials
Profit Margin per Sale
Set threshold below
Minimum profit margin per sale?
Your case result:
Target: ≥50% Calculate in Financials
1
Revenue
2
Investment
3
Operating Costs
Results
Step 1
Revenue Model
Year 1 Revenue: $0
Why this matters
Understanding your revenue potential is the foundation of any business case. By modeling how many units/customers you expect, what percentage will convert, and how much each generates, you can project realistic income. The growth rate helps show how revenue scales over time - essential for calculating whether the investment pays off.
Step 2
One-Time Investment Costs
Total: $0
Why this matters
These are your upfront costs - the money you need to spend before seeing any returns. Implementation, training, equipment, and setup costs form your initial investment. This total is critical for calculating payback period (how long until you recover this investment) and ROI (return relative to what you put in).
Step 3
Annual Operating Costs
Total: $0/year
Why this matters
Ongoing costs determine whether your idea is sustainably profitable. Staff, software, marketing, and operations costs recur every year and directly impact your net cash flow. Many promising ideas fail because recurring costs exceed revenue - modeling these accurately prevents surprises and helps you identify which costs to optimize.
$0
$0
Step 4
Projection Settings
Why this matters
The time horizon sets how many years you're evaluating - longer periods capture more value but carry more uncertainty. The discount rate (WACC) reflects the "cost of money" and risk - it converts future cash flows to today's value. A higher rate means future money is worth less today. These settings dramatically affect NPV and other metrics.
Year Revenue Costs Net Cash Flow Cumulative
Enter values above to see projections

Net Present Value

The total value created by the project in today's dollars. It accounts for the time value of money by discounting future cash flows.

Positive NPVProject creates value - Proceed
Zero NPVBreak-even only
Negative NPVDestroys value - Reconsider
NPV
-

Internal Rate of Return

The effective annual return rate the project generates. Compare this to your cost of capital (WACC) to see if the project beats your hurdle rate.

IRR > WACC + 5%Strong returns
IRR > WACCAcceptable
IRR < WACCBelow cost of capital
IRR
-

Payback Period

How long until you recover your initial investment. Shorter payback = lower risk, as less time for things to go wrong.

< 3 yearsQuick recovery - Low risk
3-5 yearsModerate timeline
> 5 yearsLong recovery - Higher risk
Payback
-

Return on Investment

Total return as a percentage of your investment. Shows how much you get back for every dollar invested over the project lifetime.

> 100%More than doubled investment
50-100%Solid returns
< 50%May not justify the risk
ROI
-

Shareholder Value Add

The economic profit created above the cost of capital. Shows the true value created for shareholders after accounting for the opportunity cost of invested capital.

Positive SVACreates shareholder wealth
Zero SVAMeets but doesn't beat WACC
Negative SVADestroys shareholder value
SVA
-

Profitability Index

The ratio of value received to value invested. A PI of 1.5 means you get $1.50 back (in present value) for every $1.00 invested.

> 1.2Strong value per dollar
1.0 - 1.2Acceptable returns
< 1.0Losing money - Don't proceed
PI
-

Step 1: Research Your Opportunity

Before crunching numbers, you need facts. Answer these questions with real data you find through research.

📚 Why Research Matters

The best business cases are built on facts, not guesses. By researching these questions first, your financial projections will be based on reality - not wishful thinking.

Pro move: Always cite your sources. "I think it costs $50" is weak. "According to Amazon.com, comparable products cost $45-55" is credible.

🌍 Market Size & Opportunity

How many potential customers do you have?
Think about your target market. Who would actually buy this? How many of them are there?
1
What do competitors or alternatives charge?
Research what similar products/services cost. This helps you price competitively.
2

💰 Cost Research

What does it cost to produce/deliver your product or service?
Break down the cost per unit. Include materials, supplies, and any variable costs.
3
What equipment or startup costs do you need?
List one-time investments needed to get started. Be specific with prices.
4

👥 Customer Insights

What would customers actually pay?
Survey potential customers. What price point feels fair to them?
5
How many sales can you realistically expect?
Be realistic! Consider timing, capacity, and demand. This is crucial for your projections.
6

Step 4: The Bottom Line

Time to make your call. Review the data and decide: Should you proceed?

Your Analysis Summary

Here's everything you've learned about this opportunity

Net Present Value

--

Return Rate

--

Payback Period

--

ROI

--
📊

Market Research Insights

Generate Market Insights in Step 1 to see a summary here.

💰

Financial Verdict

Add financial scenarios in Step 3 to see the verdict here.

🎯

Guardrails Check

Set guardrails in Step 2 to see your criteria recap here.

Assessment

Complete your financial analysis (Step 3) to get an assessment.

Based on your analysis, should you proceed with this project?

Great call! The data supports proceeding.
Here's why this recommendation makes sense:

Why "Proceed" is the right recommendation:

  • Complete your financial analysis to see specific reasons here.
Key Learning: When your guardrails pass and the numbers tell a consistent story (positive ROI, reasonable payback), the recommendation becomes clearer. The hardest business decisions are when metrics conflict.
💡
Interesting choice - let's examine the data.
Here's what the analysis suggests:

What the data shows:

  • Complete your financial analysis to see specific insights here.

When WOULD "Pause" be the right call?

  • Key guardrails failed (ROI below minimum, payback too long)
  • Your research revealed serious concerns (no demand, strong competition, regulatory issues)
  • The assumptions seem unrealistic (need more data before committing)
  • External factors make timing bad (budget constraints, competing priorities)
Key Learning: In business case analysis, your job is to follow the data, not your gut feeling. When the numbers clearly support one direction, deviating needs strong justification beyond the financial analysis.
Business Metrics Explained

What is NPV (Net Present Value)?

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What It Is

NPV is the difference between the present value of all future cash inflows and the present value of all cash outflows. It tells you, in today's dollars, how much value a project will create (or destroy).

The Formula

NPV = Σ [CFt / (1 + r)^t] - Initial Investment

Where CFt = Cash flow in year t, r = discount rate, t = year number

Why It Matters

NPV is considered the gold standard of investment analysis because:

  • It accounts for the time value of money (a dollar today is worth more than a dollar tomorrow)
  • It gives you an absolute dollar amount of value creation
  • It's directly additive - you can sum NPVs of multiple projects

Typical Thresholds

ResultInterpretation
NPV > $0Project creates value - proceed
NPV = $0Project breaks even - consider other factors
NPV < $0Project destroys value - reconsider

What is IRR (Internal Rate of Return)?

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What It Is

IRR is the discount rate at which the NPV of a project equals zero. Think of it as the "break-even" interest rate, or the effective annual return the project generates.

The Formula

Find r where: Σ [CFt / (1 + r)^t] - Initial Investment = 0

IRR is calculated iteratively since there's no direct algebraic solution.

Why It Matters

  • Easy to compare against your cost of capital (WACC)
  • Expressed as a percentage, making it intuitive
  • Useful for comparing projects of different sizes

Typical Thresholds

ResultInterpretation
IRR > WACC + 5%Strong returns above cost of capital
IRR > WACCReturns exceed cost of capital - acceptable
IRR < WACCReturns below cost of capital - reconsider

What is Payback Period?

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What It Is

Payback period is the time it takes for cumulative cash flows to recover the initial investment. It answers "How long until I get my money back?"

The Formula

Payback = Years before full recovery + (Unrecovered cost at start of year / Cash flow during year)

Why It Matters

  • Simple and intuitive measure of liquidity risk
  • Shorter payback = lower risk of things going wrong
  • Important when capital is constrained or markets are volatile

Limitations

Payback ignores the time value of money and any cash flows after the payback period. Use it alongside NPV and IRR, not alone.

Typical Thresholds

ResultInterpretation
< 3 yearsQuick recovery - lower risk
3-5 yearsModerate - acceptable for many projects
> 5 yearsLong recovery - higher risk

What is ROI (Return on Investment)?

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What It Is

ROI is a simple ratio measuring the total return relative to the investment cost. It's the most commonly used metric for communicating investment performance.

The Formula

ROI = (Total Returns - Investment) / Investment × 100%

Why It Matters

  • Universally understood metric
  • Easy to calculate and communicate
  • Useful for quick comparisons

Limitations

ROI doesn't account for time - a 50% ROI over 1 year is very different from 50% over 10 years. Always consider the timeframe.

Typical Thresholds

ResultInterpretation
> 20%Strong returns
10-20%Acceptable returns
< 10%Weak returns - may not justify risk

What is SVA (Shareholder Value Add)?

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What It Is

SVA measures the value created above and beyond the cost of capital employed. It's similar to Economic Value Added (EVA) and shows whether a project truly creates shareholder wealth.

The Formula

SVA = Net Operating Profit After Tax - (Invested Capital × WACC)

Simplified: SVA = Total Net Returns - (Investment × Required Return Rate)

Why It Matters

  • Shows true economic profit, not just accounting profit
  • Accounts for the opportunity cost of capital
  • Directly measures value creation for shareholders

Typical Thresholds

ResultInterpretation
SVA > $0Creates value above cost of capital
SVA = $0Returns exactly match cost of capital
SVA < $0Destroys shareholder value

What is PI (Profitability Index)?

+

What It Is

PI is the ratio of the present value of future cash flows to the initial investment. It shows how much value you get per dollar invested.

The Formula

PI = Present Value of Future Cash Flows / Initial Investment

Why It Matters

  • Useful when you have limited capital and must choose between projects
  • Shows efficiency of capital use
  • A PI of 1.5 means you get $1.50 back for every $1 invested

Typical Thresholds

ResultInterpretation
> 1.2Strong value creation per dollar
1.0 - 1.2Acceptable - project is worthwhile
< 1.0Losing money - don't proceed

What is WACC (Discount Rate)?

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What It Is

WACC (Weighted Average Cost of Capital) represents the minimum return a company needs to earn to satisfy its investors. It's used as the discount rate in NPV calculations.

The Formula

WACC = (E/V × Re) + (D/V × Rd × (1 - Tc))

Where: E = equity value, D = debt value, V = total value, Re = cost of equity, Rd = cost of debt, Tc = tax rate

Why It Matters

  • Represents the hurdle rate for investment decisions
  • If a project can't beat WACC, it destroys value
  • Accounts for both debt and equity financing costs

Typical Values

  • Large, stable companies: 6-9%
  • Mid-size companies: 9-12%
  • High-growth or risky ventures: 12-20%+
Cash Flow Builder Concepts

Understanding Revenue Models

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What It Is

Your revenue model describes how your project generates income. We break it into simple components:

Key Components

  • Volume/Units: The total addressable activity (customers, transactions, leads)
  • Conversion Rate: What percentage actually generates revenue
  • Revenue per Unit: How much you earn per converted unit
  • Growth Rate: Expected year-over-year increase

Example

10,000 website visitors × 5% conversion × $50 average order = $25,000 Year 1 revenue

With 10% growth: Year 2 = $27,500, Year 3 = $30,250...

One-Time vs Recurring Costs

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One-Time Costs

These are upfront investments that happen only at the start:

  • Implementation/setup fees
  • Initial training costs
  • Equipment purchases
  • Software licenses (if perpetual)
  • Migration/conversion costs

Recurring Costs

These repeat every year throughout the project:

  • Employee salaries and benefits
  • Software subscriptions
  • Marketing spend
  • Operations and maintenance
  • Support costs

Employee Loaded Costs

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What It Is

Loaded cost is the TRUE cost of an employee, not just their salary. It includes all associated expenses.

Typical Components

  • Base salary: 100%
  • Benefits (health, dental, vision): 15-25%
  • Retirement contributions: 3-10%
  • Payroll taxes: 7-10%
  • Training & development: 2-5%
  • Equipment & workspace: 5-15%

Rule of Thumb

Loaded cost is typically 1.25x to 1.5x base salary

Example: $60,000 salary → $75,000 - $90,000 loaded cost

Customer Acquisition Cost (CAC)

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What It Is

CAC is the total cost to acquire one new customer. It's a critical metric for understanding marketing efficiency.

The Formula

CAC = Total Marketing & Sales Costs / Number of New Customers

What to Include

  • Advertising spend
  • Marketing staff salaries
  • Sales commissions
  • Tools and software
  • Content creation costs

Benchmarks by Industry

  • SaaS: $100-$500
  • E-commerce: $10-$50
  • Financial Services: $200-$1,000
  • B2B Enterprise: $1,000-$10,000

Growth Rate Projections

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What It Is

The expected year-over-year increase in revenue or volume. Be realistic - overly optimistic growth assumptions are a common pitfall.

Factors to Consider

  • Market growth rate
  • Competitive dynamics
  • Your historical performance
  • Resource constraints
  • Market saturation

Conservative Estimates

  • Mature markets: 2-5%
  • Growing markets: 5-15%
  • High-growth/new products: 15-30%
  • Startups (early stage): 30-100%+

Pro Tip

Run multiple scenarios with different growth rates (pessimistic, realistic, optimistic) to understand sensitivity.

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Title Slide
Executive Summary
Market Insights
Financial Analysis (0 financials)
Financial Comparison
Business Considerations
Next Steps