The document discusses opening a wellness center called "The Restart Button" to help relieve stress and exhaustion of corporate workers. It proposes offering services like massages, steam rooms, spas and infrared therapy. Financial projections estimate an initial investment of 10 million rupees with revenues of over 20 million rupees annually after 2 years of operation. Expenses like staff salaries, maintenance and interest are estimated to be 5.5 million rupees, leaving a net annual profit.