A young entrepreneur with a family background in the Thai restaurant business examines whether to open his own Thai food restaurant. Students are asked to assess his capabilities as a restaurant manager/owner. Students must perform a qualitative size-up of the market and examine whether the chosen location is a good fit. A seating plan is to be designed. Students are to project an income statement and balance sheet and to determine the impact on financial statements if sales increase or decrease 20 per cent from the original forecast. Based on their analysis, students are asked to determine if the restaurant should be opened.