You hand an investor a 60-page document. The investor smiles politely and drops it in the bin. For an experienced financier, overstated key parameters are a signal that the founder is either naive or dishonest. Here are three numbers that business plans overstate almost without fail.

Key takeaway. An investor is not buying a pretty forecast - they are buying your ability to tell wishful thinking from reality. They spot inflated assumptions within a minute, and lose trust in the entire document.

Number 1. Market growth rate (TAM/SAM/SOM)

How it looks in the business plan: "Our addressable market is growing 45% a year."

How it really is: +5-8%, provided you have entered a genuinely growing niche.

You see that the EdTech market grew 300% during the pandemic and extrapolate that forever. The investor knows: abnormal growth ends, the low base effect fades, and large players eat into your share.

45% 6% Market growth / year 20% 3% Conversion to payment (B2B) In the business plan In reality
The gap between pitch-deck numbers and actual market benchmarks.

Number 2. Sales funnel conversion

How it looks in the business plan: conversion from lead to payment - 15-25%.

How it really is: 1-5% in B2B and 3-8% in high-ticket B2C.

By overstating conversion, you try to shrink the marketing budget blind spot. The math is simple: if you put conversion at 20%, your CAC (customer acquisition cost) looks good. But in reality a cold B2B client takes 6 months to mature, while a B2C buyer abandons the cart 2 seconds before paying.

Inflated conversion does not make the business more profitable - it simply hides the real cost of a customer until the first month of sales.

Number 3. Retention rate

How it looks in the business plan: LTV is rising, customer churn is 2% per month.

How it really is: 5-10% churn is already an excellent SaaS figure, and in mobile apps it reaches 30-50%.

By overstating retention, you understate the need for constant marketing pressure - that is, you hide future costs without which revenue simply will not hold at the level you claim.

In the plan (claimed) 2% / mo Good SaaS 5-10% / mo Mobile apps 30-50% / mo Monthly customer churn scale
The higher the churn, the more the plan underestimates retention costs.

Three assumptions and their real ranges

ParameterIn the business planIn reality
Market growth45% per year5-8% per year
Conversion to payment (B2B)15-25%1-5%
Conversion to payment (high-ticket B2C)15-25%3-8%
Customer churn (SaaS)2% / mo5-10% / mo
Customer churn (mobile)2% / mo30-50% / mo
~6xgap between claimed and real market growth
6 momaturation cycle of a cold B2B client
30-50%real monthly churn in mobile apps

How to back up the numbers

For a business plan to stop being fiction, every inflated assumption must be backed up:

01
Benchmarks

Show that you have studied 5 competitors and their actual conversion figures.

02
Pilot project

One month of manual sales with real revenue outweighs 50 pages of forecasts.

03
Stress test

Test a 30% drop in sales and a 2x increase in CAC.

Conclusion. Investors pay not for predictions, but for the ability to adapt quickly. A business plan in which every number is backed by a market fact beats any pretty deck with numbers pulled out of thin air.

How G-Invest consulting can help

Entrust your business plan to people who know investor requirements from the inside. What we do:

  1. We build the business plan from scratch. We structure the document to the UNIDO standard with real benchmarks.
  2. We collect primary data. We work with realistic market data, not extrapolations of "endless growth."
  3. We build a financial model that withstands scrutiny. Discounted cash flow, scenario analysis, working capital - everything founders usually skip.

A business plan that passes due diligence

We will build you a document to the UNIDO standard: real benchmarks, unit economics and a financial model with DCF and scenario analysis - where every number is backed by a market fact and improves your odds of funding.

Frequently asked questions

Should I show a pessimistic scenario to an investor, or will it scare them off?

You absolutely should. The investor sees that you have accounted for every risk. It does not scare them off - it builds trust and speeds up the decision.

What are the typical mistakes in a startup financial model, and how do you avoid them?

Ignoring seasonality, forgetting working capital, and currency risk. You avoid them by building in scenario analysis and a stress test right at the modelling stage.