1. No clue what your talking about on model.
2. Clientele base target is not planned. you do your job and along way get gain clientele with customers, magazines, debuts, etc. its the debut of the company that is important. debut is like a one shot deal for first impressions. business is a competition and a game. goals are to go ahead of Unique, WCC, Wicked, and CEC. all got their own + and -s. for example Wicked is amazing for their tuning of porsches, downside they don't have a build showroom like CEC so their business is strictly based on magazines, clientele and recognition.
3. balance sheet, etc once again keep it simple. customer comes in wants work done. they talk to me and we discuss project targets. i build a build sheet, he sign a contract i tune and get paid once the job is done. this is how cec, wcc, and unique all do their business. you come in, we talk on plans, i give you an estimate on target, you sign contract, let me finish the job, i finish, you come in look at it/feedback, i get paid and off you go.
4. what research do you need in the tuning industry? the way i see it you either know your stuff or you don't. the key thing is resources. installers, tinters, etc.
5. my other entry of start is teaming up with a dealer renting a small section of it with one car on the show room floor and using my team and their shop for the tuning until i make enough $$ or get a investor/partner to open up my own building.
keep it simple. no reason to go get complex