- The business plan and the elements comprised thereof
- The sales growth and projected profitability
- The future prospects of the business
- The availability of demand / market of the product
- The governance structure including the skills and competencies of management
- The environment within which the business is operating
- The industry within which the business is operating
- The levels of competition
- The cost of incubation
- The level of technology employed by the business
- The nature of the business, its products and services offered.