In Japan, many homes have an electronic toilet seat instead of the conventional ones we use in the United States. The seat features an integrated, self-sanitizing bidet with a pencil-sized spout that extends from under the toilet seat and sprays water (tailored to the user's comfort) to cleanse the body after using the toilet. An attached drying unit eliminates the need to clean with toilet paper. Users can adjust the water pressure, water temperature and spray duration. The electronic bidet is well established in the Japanese market. Its manufacturers enjoy a competitive advantage due to the unique characteristics of the Japanese people, who are very concerned about hygiene, and the space constraints that prevent the installation of a stand-alone bidet in most Japanese homes. Given Japan's high GDP, its technological expertise and its dense population, a compact electronic product that allows people to maintain cleanliness is a natural solution. The electronic bidet is also popular because it reduces the expense of purchasing toilet paper, which is important in a country where wood resources are limited. Finally, unlike their foreign counterparts, Japanese families often look at the long-term economic and social benefits of a product when making purchasing decisions. There are no other substitutes on the market that clean as efficiently and economically as the electronic bidet. Companies in this mature industry compete on established brand price, features and quality. Our analysis of the US market indicates that a service-oriented provider focused on a particular niche in the consumer market can expect to achieve break-even volume levels in this sector with only modest market share at the expected price of $240. See l 'Annex 1 – Breakeven and Sensitivity Analysis, below. Below are the details of our promotional plan.Customer. Our target customers are healthcare institutions (e.g., hospitals and assisted living facilities) in the United States that provide care to seniors and seniors who need assistance with daily living. Based on 2005 U.S. Census data and projections, there are nearly 32.5 million people ages 65 to 84 and 5.2 million individuals ages 85 and older currently living in the United States. United. Within these groups, 13% and 46%, respectively, require assistance with activities of daily living. Based on this data, we estimate that more than 4.4 million people will benefit from our product.