[Research Report] The Biggest Hurdle in Business Plan Creation is "Sales Forecasting"

Yushi Daikou Pro Co., Ltd. (Headquarters: Minato-ku, Tokyo; Representative Director: Kotaro Okajima), which provides the business plan creation support service "Business Plan Pro," conducted a "Survey on the Actual Status of Business Plan Creation and Utilization" targeting 319 business owners and executives nationwide who have experience creating business plans.

As the repayment of zero-interest, zero-collateral loans intensifies and interest rates rise, the financing environment for small and medium-sized enterprises (SMEs) is becoming increasingly severe, and the "objective basis" of business plans is being questioned more than ever before. Against this backdrop, this survey was conducted, revealing that "creating a basis for sales forecasts" (38.6%), which business owners struggle with most during creation, and "sales forecasts and growth rate" (41.4%), the item most strictly checked by financial institutions, are in agreement.

Furthermore, while 54.5% of business owners create their plans from scratch themselves, only 19.4% request assistance from specialists (consultants), revealing that many business owners are tackling the creation of numerical justifications without sufficient support.

1. "Creating a Basis for Sales Forecasts" is the Biggest Hurdle in Business Plan Creation

When asked what difficulties they encountered during business plan creation, the most common answer was "creating a basis for sales forecasts" (123 people / 38.6%). This was followed by "it takes time" (93 people / 29.2%) and "creating persuasive content" (87 people / 27.3%).

In a business plan, simply stating sales targets is insufficient; the ability to explain "why those figures were chosen" determines the persuasiveness of the entire plan. This survey revealed that this "basis creation" is indeed the biggest hurdle for business owners.

Additionally, 27 respondents (8.5%) stated that they "cannot secure time for business plan creation," indicating the significant burden of compiling a plan alongside their main business.

2. Financial Institutions Also Most Strictly Check "Sales Forecasts and Growth Rate"

When asked about items that received particular questions or comments from financial institutions and business partners, the most common was "sales forecasts and growth rate" (132 people / 41.4%). This was followed by "profit forecasts" (91 people / 28.5%) and "cash flow outlook" (76 people / 23.8%), with financial figures dominating the top ranks.

What these results show is that "creating a basis for sales forecasts," which business owners struggle with most, and "sales forecasts and growth rate," which financial institutions check most strictly, are practically the same point. It suggests that in business plans, more than just presenting figures, the ability to explain the rationale behind those figures is being questioned.

Furthermore, among the items pointed out by financial institutions and business partners, financial figures such as "profit forecasts" and "cash flow outlook" ranked higher than "marketing strategy" (16.6%) and "competitor analysis" (12.2%). This indicates that financial institutions prioritize not only the direction of the business itself but also numerical plans backed by solid reasoning.

3. More Than Half "Create from Scratch Themselves," Only About 1 in 5 Utilize Specialists

Looking at business plan creation methods, "creating from scratch themselves" was the most common at 174 people (54.5%). On the other hand, "using templates" was 95 people (29.8%), and "requesting assistance from specialists (consultants)" remained at 62 people (19.4%), showing that many business owners are creating business plans on their own.

Furthermore, "internet search" was the most common means of information gathering at 182 people (57.1%). This was followed by "tax accountants/certified public accountants" (32.9%), "books" (15.4%), and "financial institution staff" (15.4%). While information itself is easily accessible, it may not be sufficiently connected to support for structuring figures in a way that matches a company's business and revenue structure.

Additionally, "creating persuasive content" (27.3%) and "lack of specialized knowledge" (19.7%) were also cited as difficulties, revealing the current situation where it is challenging to complete a business plan that satisfies financial institutions with just general information gathering.

4. "Creating a Basis for Figures" and "Consulting a Third Party" Recommended by Senior Business Owners

In the free-form responses, voices emphasizing the difficulty of translating sales forecasts into realistic figures and the need for third-party review were prominent.

For example, one comment received was, "I went to the bank to request a loan, but was told, 'You have no track record, so the basis for these figures is weak'" (49-year-old male / manufacturing industry), which indicates that financial institutions emphasize the backing of figures.

Furthermore, from the response, "I couldn't complete a satisfactory business plan in the intervals between work, and although I managed to spare some time, sales decreased as a result" (57-year-old male / service industry), it can be understood that business plan creation sometimes puts pressure on one's main business.

As advice for those who will create business plans, one person commented, "Even if you create a business plan until you are full of confidence, a third party may point out deficiencies. I recommend showing your plan to trusted parties even when it is not yet perfect" (49-year-old male / manufacturing industry).

Furthermore, comments such as, "I think it's smoother to rely on specialists from the beginning" (58-year-old male / Fukushima Prefecture / service industry) and "For specialized matters, especially market trends and future growth potential, it's better to have a Small and Medium Enterprise Management Consultant perform due diligence, and for financial statements, an accountant, as it leads to a more solid plan and, above all, saves time" (48-year-old male / Shiga Prefecture / manufacturing industry) were also received.

From these responses, it can be concluded that in business plans, "being able to explain the basis of figures" is more important than "just presenting figures," and to achieve this, incorporating a third-party perspective and specialized support is effective.

[Representative Comment] Kotaro Okajima, Representative Director, Yushi Daikou Pro Co., Ltd.

[Representative Profile]

Kotaro Okajima (Representative Director, Yushi Daikou Pro Co., Ltd.)

Has a track record of consulting on fundraising for over 6,000 companies. He is a loan consultant who leverages his financial institution network and financial knowledge to provide practical support from fundraising to terms design.

Detailed profile: https://financing.web-matching.com/profile-of-okajima-kotaro/

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■ Survey Overview

・Survey Title: Survey on the Actual Status of Business Plan Creation and Utilization

・Survey Period: February 17 (Tuesday) - February 18 (Wednesday), 2026

・Respondents: Business owners and executives who have created business plans

・Valid Responses: 319 people

・Survey Method: Internet survey

・Detailed Survey Results: https://financing.web-matching.com/news/business-plan-research/

*Data is rounded to the second decimal place, so the total may not always be 100%. *When quoting survey results, please state "Source: Yushi Daikou Pro Co., Ltd." and link to the relevant page URL.

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■ Support Service "Business Plan Pro" to Overcome the "Wall" of Fundraising

"Business Plan Pro," provided by Yushi Daikou Pro Co., Ltd., is a service that supports the creation of business plans by individuals from funds, CFOs, and financial institutions. It provides accompanying support for creating highly feasible plans based on revenue models and cash flow, addressing challenges such as "difficulty in creating a basis for sales forecasts," "difficulty in securing time alongside main business," and "lack of persuasiveness and specialized knowledge" highlighted in this survey.

・Light Plan: From 158,000 yen (excluding tax) / Minimum 3 business days

・Official Website: https://financing.web-matching.com/lp/businessplan-agency/

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■ [Company Overview]

Company Name: Yushi Daikou Pro Co., Ltd.

URL: https://financing.web-matching.com/

Representative Director: Kotaro Okajima

Location: 5F, 2-2 Minami-Aoyama, Minato-ku, Tokyo

Business Activities: Financial consulting, loan consulting, bank loan content creation

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■ [Contact]

Yushi Daikou Pro Co., Ltd. Public Relations

Inquiries Form: https://financing.web-matching.com/contact/

*Media inquiries are also welcome.