This report provides an analysis of business plans for two companies: Leon and Walmart. The report examines Leon's expansion strategy, focusing on its entry into the US market with a franchise model and the introduction of a sugar-free ice cream product. It also delves into Walmart's mission to help customers save money and its strategies for market diversification and increased sales. The report highlights innovative aspects of each company's plans, including financial planning, marketing strategies, and approaches to attract investors. Recommendations are offered for both companies, focusing on pricing, marketing, and understanding their target markets to achieve higher profitability. The conclusion summarizes the importance of business planning and innovation for driving sales and profitability.