Now, Where, How

In one paragraph

Where are you now, where do you want to be, and how will you get there. Simple to the point of being obvious, and most plans are written without an honest answer to the first one.

Now — the current situation, stated honestly and in numbers: financial position, hours the owner actually works, what their role really is, and where profit, cash and business value stand today.

Where — the future situation, described the same way so the two can be compared: the vision, the financial position, the hours, the role, the value.

How — the bridge. Projects, actions, reporting and accountability. Who does what, by when, and how you will know.

Why the first question is the one that gets skipped

Owners find *Where* easy and enjoyable — it is aspiration. *Now* is uncomfortable, because it means writing down the hours actually worked and the profit actually made. But the gap between the two is the entire plan, and you cannot size a gap from one end.

A plan without accountability in the How is a wish list. The reporting line is what turns it into something that happens.

How to actually use it

• Write both columns in the same units. If Where is a feeling and Now is a number, you have not made a comparison.
• Include the owner's own hours and role in both. A plan that doubles turnover and doubles your working week has answered the wrong question.

Where it breaks down

• It assumes the destination is knowable. In genuinely new markets, testing your way forward beats planning the route — see [MVP and validated learning].

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