Develop THE FINANCIAL PLAN and PROPOSED COMPANY OFFERING part of the business plan. Include startup plus three years projections using the financial assumptions. This section should include the following elements: THE FINANCIAL PLAN – Actual Income Statements and Balance Sheets. Pro forma Income Statements. Pro Forma Balance Sheets. Pro Forma Cash Flow Analysis. Breakeven Chart and Calculation. Cost Control. Highlights. PROPOSED COMPANY OFFERING – Desired Financing. Offering. Capitalization. Use of Funds. Investor’s Return.