This report presents a comprehensive financial analysis of Mrs. Helene's proposed online business venture, which focuses on selling coated pecans in Italy. The analysis includes a detailed examination of two alternatives: investing retirement funds or starting the pecan business. It covers critical aspects such as assumptions, break-even analysis, profit and loss statements, balance sheets, monthly and annual cash flows, and initial cash flow requirements. The report also calculates upfront fees, provides a brief analysis comparing the two alternatives, and offers conclusions and recommendations. The financial projections extend over five years, incorporating factors like sales growth, purchase costs, and operating expenses. The report highlights the break-even point, contribution per unit, and the potential financial outcomes of the venture, including the calculation of the upfront fee based on discounted cash flow analysis. Ultimately, the report compares the financial viability of both investment options and suggests areas for improvement and further consideration, such as negotiating upfront fees, exploring other sales modes, and increasing product awareness through advertising.