One week later, the new R&D recruits had arrived and settled into their roles. Zark'thul made his way up to the fifth floor to introduce himself and inspect their progress.

  The elevator door opened, and he stepped out into a large, open-plan workspace. The room was filled with various stations and workbenches, each one equipped with state-of-the-art lab equipment and arcane devices. The researchers moved about the space, engrossed in their work—some poring over charts and data, others conducting experiments or crafting concoctions.

  He walked through the room, the researchers pausing to look at him with a mix of awe and curiosity. He paid them no mind, his attention focused on observing their work.

  "Sir, welcome to the R&D department." Elspeth's voice drew his attention. She stood by a workbench, flanked by two of the researchers he had hired—an elf and a gnome. "Allow me to introduce our lead researchers, Elamrion and Teer."

  The elf, Elamrion, stepped forward and bowed. "It is an honor to meet you, Mr. Mycroft. I have heard much about your innovative business strategies. It is a privilege to contribute to your enterprise."

  The gnome, Teer, hopped onto a nearby stool to bring himself to eye level. "Likewise. I am very excited about the potential of this project. The resources you have gathered are quite extraordinary. I am confident we can create something truly groundbreaking here."

  Zark'thul nodded, acknowledging their greetings. "You were both hired for your expertise and your vision. I trust you will not disappoint."

  Teer grinned. "Oh, we won't, sir. Rest assured, our work will surpass your expectations. With the resources and equipment at our disposal, we are in a unique position to push the boundaries of what's possible."

  Elamrion added, "Indeed. We have already begun preliminary studies on some of the materials. Our initial findings are very promising. We hope to have some prototypes ready for testing soon."

  "Good," Zark'thul responded. "Inform me as soon as you have something to present. I expect regular updates on your progress. Efficiency is paramount."

  "We understand, sir," Teer said. "We will make sure to keep you updated on our breakthroughs."

  Satisfied with their responses, Zark'thul turned to leave. "Elspeth, accompany me. We have other matters to discuss."

  WEEKLY PROFIT & LOSS REPORT:

  Business Capital: 671,500 Credits (cr)

  Other Capital: 319 gold coins; 773 silver coins

  Revenue:

  ? Material Sales: 15,000 cr (Aetheroot, Siltstone Cores, Mirecrystal Eggs, various)

  ? Trade Deals: 30,000 cr (Ongoing trade deal with Kaldeck Company for Sathonic crystals)

  ? Product Sales (Babel's Basement): 35,000 cr

  ? Total Revenue: 80,000 cr

  Expenses:

  ? Personnel Salaries: 52,000 cr

  ? Departmental Overhead: 4500 cr (Infrastructure, upkeep, resources)

  ? Miscellaneous Costs: 2500 cr (Repairs, maintenance, utilities)

  ? Total Expenses: 85,000 cr

  Net Profit: -5,000 cr

  The week after the R&D department had been set up, he had not expected it to turn a profit. This was not a business venture where he could quickly expect returns; instead, it was a long-term investment, an infrastructural overhaul to enable him to solidify his market share.

  But other expenses continued to accrue. Employee salaries were a significant drain on his resources, along with the cost of maintaining Babel's Basement and the new departments. And to make things more complicated, he had been informed that there would be another financial charge approaching soon: taxes.

  "We will need to pay taxes in one month," Elspeth informed him, her voice carrying its usual monotone. They were in the meeting room, reviewing the latest figures on his holographic screen. "Our tax liability depends on our revenue, capital assets, and other factors. Based on our current performance, we can expect to pay around 120,000 credits in taxes."

  "I see," he responded, his face expressionless as always, but inwardly he was irked. More credits gone, even before his R&D department was contributing. "What needs to be done to minimize this liability?"

  "There are several strategies," Elspeth continued. "We can increase our expenses in certain areas, such as research and development, which are tax-deductible. We could also investigate possible incentives or subsidies offered by the government for businesses in specific sectors or regions."

  "Prepare a report outlining the most effective strategies," he instructed. "I want a comprehensive analysis of our options."

  "Understood, sir," Elspeth replied. "However, we might benefit from professional advice on this matter. A specialist in financial and legal matters could provide invaluable insights and help us optimize our tax planning."

  "Let me guess, I'll need to unlock another floor so that I can assign that specialization to the next department, correct?"

  She nodded. "That is indeed one way to acquire the necessary expertise. Alternatively, you could hire a specialist through conventional means, although the cost would be significantly higher, and there would be additional considerations regarding security and confidentiality."

  He leaned back in his chair, mulling over his options.

  Unlocking the next floor meant dealing with the cult of Nai'hum in their lair once and for all. Of course, there was nothing stopping him from delaying the encounter... he could focus on training his Agents and increasing their chances. That was what made the most sense, really.

  While he was lost in thought, a notification popped up on his screen. It was from his AetherLink, a signal that the teams he had sent to aid his supplier had been successful in clearing out the monsters infesting their dungeon.

  He checked the details. His Agents had sustained some injuries, but nothing severe. They were now in the process of gathering the promised resources.

  [5 Rare Components: Palewing Carcass x 3, Glittering Pincer x 2]

  The author's tale has been misappropriated; report any instances of this story on Amazon.

  [7 Uncommon Materials: Dustweaver Silk x 5, Conflagrance Ember x 2]

  [18 Common Reagents: Palewing Barbs x 7, Mottled Hide x 9, Bonesnap Fangs x 2]

  The haul was not particularly impressive, but the quantity of common reagents was not bad.

  He directed one of his REDLINE squads to make the trip, switching them out with the Agents who had cleared the dungeon. That done, he returned his attention to Elspeth, who was still waiting for a decision. "We'll take care of the taxes later. The current business situation is more important."

  "Very well, sir," she responded, her eyes flicking back to the report on the screen. "In addition to taxes, we also need to consider our longer-term plans for the business. Now that we have established a presence in the market, we should think about expanding our operations."

  "Isn't that why Babel's Basement exists?" he questioned. "Isn't that enough?"

  Elspeth shook her head. "While Babel's Basement is a step in the right direction, it is only one aspect of our business. There is potential for diversification and expansion into other markets or sectors. For instance, we could look into exporting our products to other realms, or we could explore the possibility of contracting our Agents' services to other organizations."

  Zark'thul drummed his fingers on the table, considering her words.

  Her suggestions were logical and aligned with his broader objective of accumulating power and resources, albeit more suited to the needs of a mortal in this world than his own, cosmic desires. However, there was some merit to them.

  Spreading his influence across different markets could provide him with a more stable foundation and open up new avenues for growth. Moreover, it would give his Agents more varied experiences, further refining their skills and bolstering their strength.

  He did have the capacity to spare. He could split them between clearing the repeatable directives and working in his company—the sylvan squad was already doing so, after all.

  "What services do you believe would be most marketable?" he asked.

  Elspeth paused for a moment, her eyes flickering as she processed the query. "Based on our current capabilities, security and exploration services seem to be the most viable options. Our Agents' combat prowess and their familiarity with dungeon environments make them well-suited for such roles. We could market their services to individuals or organizations in need of protection, escorts through dangerous areas, or assistance in exploring and mapping unknown territories."

  "Do those even exist in this realm? Isn't this place somewhat peaceful?"

  "Avalon is generally considered safe, yes. But there are still risks for those who venture beyond its borders. Merchants traveling between cities, for example, often face danger from bandits or wild creatures. There are also remote settlements, trading outposts, and research stations scattered across the continent, many of which are not as well-protected as Avalon. These places often require additional security, or they need guides and escorts for travel between locations."

  "Draw up a proposal. Outline the services we can offer, estimated costs, and potential clients. Have it ready for me in two days." He was aware that his company's growth was a double-edged sword, but the same was true of most ventures, whether magical or mundane.

  One couldn't account for everything, only mitigate as many problems as possible.

  Two days later, Elspeth presented the proposal.

  "The security services package would include patrols and surveillance, protective details for personnel and property, and emergency response capabilities. Our Agents' skills in both combat and reconnaissance make them highly effective in these roles, and their experience operating in challenging environments gives them a significant advantage over traditional security forces.

  "In terms of exploration services, our Agents could be deployed to map out unknown or hazardous territories, conduct surveys and assessments of resources or dangers, and guide others safely through perilous areas. This would be particularly valuable for organizations seeking to expand into new regions or establish new outposts and settlements. Furthermore, the knowledge and expertise gained from these explorations could be leveraged to enhance our own operations and provide additional revenue streams through information sales or consulting services.

  "As for pricing, I have calculated rates based on the scope of each assignment and the level of risk involved. This includes factors such as the number of Agents required, the duration of the contract, and any special equipment or resources needed. I have also outlined potential clients that may have an interest in these services, including merchant guilds, research institutions, and governmental organizations. Of course, we would need to establish our reputation and credibility before securing any significant contracts, but once we do, the demand for our services is likely to be high."

  Zark'thul reviewed Elspeth's proposal, the numbers and projections dancing before his eyes. It was a solid plan, with a clear outline of the services they could offer, the potential market demand, and the financial considerations. He could envision it—his Agents, deployed throughout the city and beyond, carving out a niche for his company and bolstering his influence.

  However, something about the proposal made him pause.

  "Are there other companies that offer similar services?" he asked.

  "Yes, sir. There are several mercenary companies and security firms operating in Avalon," Elspeth confirmed. "Some focus on general security and protection, while others specialize in specific areas, such as personal bodyguard services or reconnaissance missions."

  "Hm. And how do we stack up against them?" Zark'thul queried.

  "Unfortunately, In terms of raw capabilities, many of these competitors can match or even surpass us. They have more experienced personnel, better equipment, and established reputations in the industry. However, there are a few areas where we may have an edge."

  She pulled up a chart on the screen, displaying the competitive analysis. "First, the Tower grants us access to a unique and diverse pool of Agents, some with skills and abilities rarely seen in conventional forces. This could give us an advantage in certain niche markets or specialized assignments.

  "Second, our resources from the Tower give us a competitive edge in certain areas. The exotic materials and components we can access could be valuable for crafting unique equipment or developing innovative solutions to security challenges. Finally, the Tower itself serves as a secure and easily defensible headquarters, providing us with a significant advantage in terms of operational security."

  He nodded, taking in the information. It was as he had expected; the Tower's most significant advantage lay in its versatility and adaptability. The more floors he cleared and unlocked, the more options would become available to him, allowing him to tailor his Agents to the tasks at hand. This was where the true strength of the Tower system lay.

  "If I were to send you and Alice out to conduct a marketing drive," he asked, "what would you need?"

  Elspeth responded without missing a beat. "I would require a marketing budget of approximately 20,000 credits to cover promotional materials, advertising expenses, and initial client outreach efforts. Alice would likely need a smaller budget of around 10,000 credits, as she would focus on leveraging her existing networks and relationships."

  He tapped his finger on the desk thoughtfully before issuing a command. "Approved. Begin your efforts immediately. Alice will assist you. But don't dedicate too much time to this marketing push—it's not our primary focus."

  "Understood, sir. I'll ensure the project remains on track and within budget."

  And with that, the meeting concluded. Zark'thul dismissed Elspeth, watching as she exited the room to begin her task. As the door closed behind her, he turned to his AetherLink, reviewing his roster of Agents.

  The two squads most likely deserving of this reprieve from their repetitive work, as well as a chance to gain experience in a different setting were Squad 1 and Squad 2. Both squads had been diligently clearing the repeatable directives on floors 1 to 4, amassing resources and gaining combat experience.

  By this point, each of them had accumulated a stockpile of Common and Uncommon items, which provided the barest of a margin to enhance their capabilities. At least they now looked slightly less under-equipped than when they had been recruited.

  Suddenly, a thought occurred to him—an obvious solution that he had previously overlooked. If the gear they had acquired from the Tower's directives was insufficient for their needs, why not supplement them with resources from outside? Surely there were vendors in the city who could provide more suitable equipment.