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market attractiveness
market size, market growth rate, profit margins in market, trends, technologies, regulations, developing or mature, converging with another market
competitive landscape
who are competitors, market share, competitor products, barriers to entry, things competitors do to differentiate
company attractiveness
products company offer, company profitability, product differentiation, company distribution channels, company partnerships, company buying power, geographic regions, company growth
customer segmentation and needs
different customer segments, characteristics of each customer segment, needs and preferences of each customer segment, change in each customer segment, profitability of each segment
financial considerations
revenue, costs, profit, different revenue elements, different cost elements, how to increase revenue, how to decrease costs, pricing strategy, breakeven time, cost of acquisition,
synergies
revenue synergies, cost synergies, how long to realize synergies
risks and mitigations
risks of the business decision, impact of such risks, mitigating risks