A majority of tech startups flicker and then vanish. In this study the parameters of a survivor business are analyzed. Why is this?The study should prove to be useful to new entries into the Indian manufacturing scene, and show the way to avoid similar inherent faults and disasters, especially for foreign entrants to the Indian Scene.The book does not use complicated math, just simple calculations for analysis. The production parameters, manufacturing outputs, price and other financial parameters gleaned from Balance sheets are used with actual values from a small business/industry,As an exercise, the Dupont ratio is estimate and compared with derived numbers from the balance sheet.Salary levels are checked with the Decision Band analysis propounded by Prof T.T. Paterson of Strathclyde University.