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"Many people in this industry miss the idea that you make more money selling 100,000 units at a $25.00 profit than 5,000 units at a $100.00 profit."
It's better to sell 100 boards at a profit of $100 each than 100,000 at a loss of $10 each. It always makes sense to introduce a new product at a high price, to be sure the starting costs are covered.
Cash flow is what keeps a business going, not "market share".