It is difficult to forecast future sales and expenses. However, these are essential to evaluate business sustainability and to check the items necessary for "Confirmation of Business Startup Activities," as described in Question 18 above. For this reason, based on reasonable grounds, provide figures that are in line with the expected nature of your business and customers (e.g., average unit price, number of customers).
For breakdown of sales and expenses, indicate the leading items (items of high value, items characteristic of the business, etc.), and combine the other items under "Other." Generally speaking, in many cases, the breakdown of sales is done by type of product/service, or by customer; the cost of sales includes cost of materials, outsourcing, labor (personnel costs of people manufacturing the goods); and selling and administration costs including HR expenses (personnel costs of the indirect departments), rent, lease, and marketing costs (advertising, communications, travel, shipping, etc.). Income after income tax is calculated by deducting interest payments, extraordinary loss, corporate income tax, etc., from operating income. Income after income tax corresponds to "This period's income" in "5. Financial Plan."