It provides the financing and capital necessary for their development; it supports the entrepreneur when strategic decisions have to be made; and it facilitates the improvement of the company’s potential for generating value for its customers, shareholders and all officers and employees. The objective of this stage, which is financially very risky, is to finalise the development of a technological prototype that makes it possible to meet the technological challenge, and begin to assess the existence of a potential market. The signing of a first client constitutes the transition to the venture capital stage. The few successful projects should more than offset the capital losses of those who fail.