The initial investment for the business is not substantial; however, there is no precise estimate of the treatment amount required per person, so an approximation is being considered. The first year will be crucial for accurately projecting future expenses. According to the Income Statement, first-year operating costs are estimated at $3,731.00, while supply costs are projected to be $1,720.00, based on the number of treatments provided. With total sales estimated at $6,564.00 before taxes, the business would generate a net income of $1,113.00, resulting in a profit margin of 16.96%. In year 2, the profit margin is projected to increase to 32.45%, and by year 3, to 42.36%, indicating steady and promising growth.