1. Financial Strategy and Performance Evaluation (2016–2022) | Impact of FB’s no long-term borrowing policy, high dividend payments, cash flow constraints, fluctuating profitability, and financial risk management.

2. Investment and Expansion Decisions | Effects of self-financed workshop expansion, limited liquidity, inability to leverage debt for growth, and financial sustainability concerns.

3. Market Challenges and Demand Fluctuations | Impact of exchange rate volatility, global economic uncertainty, changing competitive landscape, and demand unpredictability in the luxury watch sector.

4. Scenario Planning for Strategic Direction | Evaluation of succession planning, CEO transition options, potential sale or closure of the business, and the role of scenario planning in risk mitigation.

5. Innovation and Technological Advancements | Impact of digital sports watch evolution, strategic options for leading, following, or exiting the sports watch market, and competitive positioning.

6. Liquidity and Financial Health Analysis | Declining current and acid test ratios, risks associated with low cash reserves, profitability trends, and implications for future financial strategy.