We propose a profit and loss analysis on the outlet side of a production flow processes using a lead time function. This is the ongoing study, which analyzes a production process by using a lead time function. With respect to a production business, we need to secure operating revenue as a production company. To analyze the profit and loss on a production business, we introduce a system for the evaluation of revenue under the conditions of borrowing and capital repayments. We use the actual data obtained from a production flow process for evaluation of the break even point. With regard to a value after a repayment, whether the value is changed or not in the case where a guaranty by a company president is required is reported. In addition, how a value of manufacturing equipment (remaining value) changes after a repayment of a loan relative to a repayment period is reported. Finally, a degree (sensitivity) of influence of parameters, an initial plan money amount, a repaid money amount and a repayment period, on a remaining value and a result of risk analysis is also reported
