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BusinessPlanPage3TheSpa4.4SalesandPricingStrategies........................................................................................................................244.5IndustryOverviews............................................................................................................................................25IndustryOverviewSpaIndustry..........................................................................................................................25IndustryDefinitionOtherHealthPractitioners..................................................................................................27IndustryProfileOtherHealthPractitioners........................................................................................................27IndustryOverviewAmbulatoryHealthServices.................................................................................................28IndustryOverviewAlternativeHealthCare........................................................................................................304.6Trends................................................................................................................................................................335.0x13OPERATIONSPLAN..............................................................................................................................................345.1BusinessLocation.......................................................................................................................................345.2Personnel...........................................................................................................................................................385.3RiskManagement......................................................................................................................................396.0x13FINANCIALS..........................................................................................................................................................406.1HistoricalStatementsx13IncomeStatement...............................................................................................406.2BalanceSheet............................................................................................................................................416.3SalesProjections........................................................................................................................................426.4ProFormaCashFlow.................................................................................................................................436.5ProFormaIncomeStatements..................................................................................................................446.6RatioAnalysis.............................................................................................................................................446.7BreakevenAnalysis.....................................................................................................................................457.0x13Appendix...............................................................................................................................................................467.1Sources..............................................................................................................................................................46