The automotive parts market has seen significant growth as economic conditions around the world are slowing sales of new vehicles. Another aspect that has made it difficult to market new units is the excess demand for components and a shortage of microchips. Due to market conditions, vehicle owners have increased the average time they keep a vehicle and consequently incur maintenance and repair expenses. Therefore, a group of entrepreneurs with excellent links in the industry have taken on the task of starting a business that allows them to meet the growing demand for spare parts in the local Mexican market. After five years of operation, they have realized that there are many consumers in the United States who demand spare parts, because in that country there is also a significant increase in the usage times of a car, so the managers of the company wish to list as a public company in the North American markets with the objective of obtaining financing that will allow them to structure their operations in said country. Being a mainly marketing company, they are evaluating a project to incorporate.