Hello, **[Student Name]**. I am Director Daeyoung from the DY Management Research Institute, the instructor for this course. I would like to express my deepest gratitude for recognizing my 20 years of practical experience and for highly valuing the Excel materials I painstakingly designed. It is incredibly rewarding to feel that my sincerity in trying to capture the 'A to Z' of practical business—from cost flow to break-even points and valuation—has become a reliable compass for lilica8002's work in the field. Beyond being a simple tool, I sincerely hope these materials become a powerful weapon for you to lead key organizational decision-making in the future. Please feel free to ask any questions you may have during your studies. Thank you!