Estimated Sales

This sub-section should include sales in units and monetary terms for the next three years, with the first year broken down by quarters or even months if appropriate. These numbers will also be used in other financial documents presented later in the plan. Justify these projections. Use "best case," "worst case," and "most likely" scenarios. Explain what would influence the different scenarios and how those influences effect sales. 

• How much will your customers buy and at what price?
• Identify any major customers who have made, or are willing to make, purchase commitments.
• What level of sales do you need to break even?
• What is your estimated sales and market share (units and monetary terms)? Your estimate should be based on an  assessment of your customers and their acceptance of your product or service, your market size and trends, and your competition. If there are any market studies to support your conclusions, make a reference of them here